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Il <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>fondato d<span class=\"_ _1\"></span>all\u2019ingegnere <span class=\"_ _1\"></span>Oronzio <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora<span class=\"ff2\">, <span class=\"_ _1\"></span>vanta <span class=\"_ _1\"></span>ormai <span class=\"_ _1\"></span>100 a<span class=\"_ _1\"></span>nni d<span class=\"_ _1\"></span>i attiv<span class=\"_ _1\"></span>it\u00e0 nel <span class=\"_ _4\"></span>settore elett<span class=\"_ _1\"></span>rochimico <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>\u00e8 og<span class=\"_ _1\"></span>gi </span>riconosciuto <span class=\"_ _d\"></span>come <span class=\"_ _c\"></span><span class=\"ff7\">l<span class=\"_ _0\"></span>eader</span> <span class=\"_ _c\"></span>m<span class=\"_ _0\"></span>ondiale <span class=\"_ _c\"></span>nella <span class=\"_ _d\"></span>fornitura <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>tecnologie <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>produzi<span class=\"_ _1\"></span>one <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>cloro <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>soda <span class=\"_ _c\"></span>caustica <span class=\"_ _d\"></span>nonch\u00e9 maggiore fornito<span class=\"_ _1\"></span>re di elettrodi per l<span class=\"_ _1\"></span>\u2019industria elettroc<span class=\"_ _1\"></span>himica.<span class=\"ff2\"> </span>Al 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 la <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _1\"></span>\u00e8 con<span class=\"_ _1\"></span>trollata d<span class=\"_ _1\"></span>alla Federico <span class=\"_ _1\"></span>De No<span class=\"_ _1\"></span>ra S.p.A. <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>sede lega<span class=\"_ _1\"></span>le in <span class=\"_ _1\"></span>Via Bis<span class=\"_ _1\"></span>tolfi 35<span class=\"_ _1\"></span> <span class=\"ff5\">\u2013</span> M<span class=\"_ _1\"></span>ilano. 1.  <span class=\"_ _2b\"> </span>CONFORM<span class=\"_ _1\"></span>IT\u00c0 AI PRINC<span class=\"_ _1\"></span>IPI CONTABILI INTE<span class=\"_ _1\"></span>RNAZIONAL<span class=\"_ _1\"></span>I<span class=\"fsd fc4\"> </span>Il <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _0\"></span>consolidato <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>all\u2019esercizio <span class=\"_ _0\"></span>chiuso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2 <span class=\"_ _2\"></span></span>(di <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>\u201c<span class=\"ff4\">Bilancio </span>Consolidato<span class=\"ff5\">\u201d) \u00e8 stato predisposto in con<span class=\"ff2\">formit\u00e0 ai principi contabili internazionali<span class=\"_ _1\"></span> (International Accounting Standard<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff2\"> <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>International <span class=\"_ _c\"></span>Financial <span class=\"_ _c\"></span>Report<span class=\"_ _1\"></span>ing <span class=\"_ _c\"></span>Standard <span class=\"_ _d\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _2\"></span><span class=\"ff5\">IFRS) <span class=\"_ _c\"></span>emanati <span class=\"_ _c\"></span>dall\u2019International <span class=\"_ _c\"></span>Accoun<span class=\"_ _1\"></span>ting <span class=\"_ _c\"></span>Standards <span class=\"_ _c\"></span>Board </span></span>(IASB) <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iconosciu<span class=\"_ _1\"></span>ti n<span class=\"_ _1\"></span>ell\u2019Unione <span class=\"_ _1\"></span>Europe<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>egolament<span class=\"_ _0\"></span><span class=\"ff2\">o <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>CE) <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>1606/<span class=\"_ _1\"></span>2002 <span class=\"_ _1\"></span>emanato <span class=\"_ _4\"></span>dal Pa<span class=\"_ _1\"></span>rlamento <span class=\"_ _4\"></span>Europeo </span>e dal <span class=\"_ _0\"></span>Consiglio Europeo nel <span class=\"_ _0\"></span>luglio 2002 e i<span class=\"_ _0\"></span>n vigore al 31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2<span class=\"ff5\">, alle <span class=\"_ _0\"></span>interpreta<span class=\"_ _1\"></span>zioni emesse <span class=\"_ _0\"></span>dall\u2019Int<span class=\"_ _1\"></span>ernational </span>Financial <span class=\"_ _10\"> </span>Reporting <span class=\"_ _10\"> </span>Interpret<span class=\"_ _1\"></span>ations <span class=\"_ _10\"> </span>Committee <span class=\"_ _10\"> </span>(IFRIC), <span class=\"_ _10\"> </span>nonch\u00e9 <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"> </span>interpretazioni <span class=\"_ _10\"> </span>dello <span class=\"_ _10\"> </span>Standing <span class=\"_ _10\"> </span>Interpretations<span class=\"_ _1\"></span> Commitee (SIC), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vigore alla stessa <span class=\"_ _0\"></span>data. L\u2019insieme di<span class=\"_ _0\"></span> tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>interpretazi<span class=\"_ _1\"></span>oni <span class=\"_ _0\"></span>di riferimento <span class=\"_ _0\"></span>sopraindicat<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>segui<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>def<span class=\"_ _1\"></span>inito <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">IFRS<span class=\"_ _1\"></span><span class=\"ff5\">\u201d. <span class=\"_ _2\"></span>Gli <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>applicati i<span class=\"_ _0\"></span><span class=\"ff2\">n <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>coerente <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tutti <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>presentat<span class=\"_ _1\"></span>i. <span class=\"_ _2\"></span>Il <span class=\"_ _0\"></span>Bilancio </span></span></span>Consolidato <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _10\"> </span>costituito <span class=\"_ _10\"> </span>dai <span class=\"_ _5\"> </span>prospetti <span class=\"_ _10\"> </span>contab<span class=\"_ _1\"></span>ili <span class=\"_ _10\"> </span>obbligato<span class=\"_ _1\"></span>ri <span class=\"_ _10\"> </span>previsti <span class=\"_ _5\"> </span>dal <span class=\"_ _10\"> </span>principio <span class=\"_ _5\"> </span>IAS <span class=\"_ _10\"> </span>1 <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>cio\u00e8 <span class=\"_ _5\"> </span>dal <span class=\"_ _10\"> </span>prospetto <span class=\"_ _5\"> </span>della situazione <span class=\"_ _c\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>finanziaria <span class=\"_ _c\"></span>consolidata, <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>consolidato, <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>complessivo consolidato, <span class=\"_ _2\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>prospetto <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>variazioni <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>patrimonio <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>consolidato <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>rendiconto <span class=\"_ _c\"></span>finanziario <span class=\"_ _2\"></span>consolidato, nonch\u00e9 <span class=\"_ _1\"></span>dalle <span class=\"_ _4\"></span>relative <span class=\"_ _1\"></span>note. <span class=\"_ _4\"></span>A <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>comparat<span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>presentati <span class=\"_ _4\"></span>i da<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>relativi <span class=\"_ _4\"></span>all'esercizio <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>hiuso <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1.<span class=\"_ _68\"> </span>Il <span class=\"_ _2\"></span>Bil<span class=\"_ _0\"></span>ancio <span class=\"_ _2\"></span>Consolidato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _c\"></span>predisposto <span class=\"_ _2\"></span>nella <span class=\"_ _c\"></span>prospettiv<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>continuit\u00e0 <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>gli <span class=\"_ _2\"></span>Amministratori hanno  verificato  l\u2019insuss<span class=\"_ _1\"></span>istenza  di  indicatori  di  carattere  finanziar<span class=\"_ _1\"></span>io,  gestionale  o  di  altro  genere  che <span class=\"_ _b\"> </span><span class=\"ff2\">potessero </span>evidenziare <span class=\"_ _0\"></span>incertezze <span class=\"_ _0\"></span>significative <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>capacit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>far <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>proprie <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>prevedi<span class=\"_ _1\"></span>bile futuro e, in parti<span class=\"_ _1\"></span>colare, nei 12 mesi <span class=\"_ _1\"></span>successivi alla dat<span class=\"_ _1\"></span>a di chiusura.  Le <span class=\"_ _2\"></span>valu<span class=\"_ _1\"></span>tazioni <span class=\"_ _2\"></span>effet<span class=\"_ _1\"></span>tuate <span class=\"_ _0\"></span>confermano <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>operare <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>presupposto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>continui<span class=\"_ _1\"></span>t\u00e0 aziendale e nel <span class=\"_ _1\"></span>rispetto dei covena<span class=\"_ _1\"></span>nts finanziari.<span class=\"_ _68\"> </span>Il <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esente <span class=\"_ _4\"></span>Bilancio <span class=\"_ _4\"></span>Consolidato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _4\"></span>approvato <span class=\"_ _4\"></span>dal <span class=\"_ _1\"></span>Consiglio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Amministrazione <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>data 22 <span class=\"_ _4\"></span>marzo <span class=\"_ _4\"></span>2023 ed \u00e8 sottoposto a <span class=\"_ _1\"></span>revisione contabi<span class=\"_ _1\"></span>le da parte della soc<span class=\"_ _1\"></span>iet\u00e0 di revisione P<span class=\"_ _1\"></span>ricewaterhouseCoop<span class=\"_ _1\"></span>ers S.p.A..<span class=\"_ _68\"> </span>Di seguito sono r<span class=\"_ _1\"></span>iportati i principal<span class=\"_ _1\"></span>i criteri e principi <span class=\"_ _1\"></span>contabili applicati <span class=\"_ _1\"></span>nella preparazione de<span class=\"_ _1\"></span>l Bilancio Cons<span class=\"_ _1\"></span>olidato.<span class=\"_ _0\"></span> Cambiamenti d<span class=\"_ _1\"></span>i principi contabili<span class=\"fc4\"> </span>1.  <span class=\"_ _2b\"> </span>Princ<span class=\"_ _1\"></span>ipi <span class=\"_ _c\"></span>contabili, <span class=\"_ _c\"></span>emend<span class=\"_ _1\"></span>amenti <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>nterpreta<span class=\"_ _1\"></span>zioni <span class=\"_ _c\"></span>entrati <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>vigore <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>applicati <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>partire <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>1\u00b0 <span class=\"_ _c\"></span>genna<span class=\"_ _1\"></span>io 2022<span class=\"ff2\"> </span>I <span class=\"_ _d\"></span>seguenti <span class=\"_ _d\"></span>nuov<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>emendamenti <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>stati <span class=\"_ _c\"></span>emessi <span class=\"_ _d\"></span>dall'I<span class=\"_ _1\"></span>nternational <span class=\"_ _d\"></span>Account<span class=\"_ _1\"></span>ing <span class=\"_ _d\"></span>Standards <span class=\"_ _d\"></span>Bo<span class=\"_ _1\"></span>ard <span class=\"_ _d\"></span>(\"IASB\") <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>adottati dall'Unione Europe<span class=\"_ _1\"></span>a, e sono efficaci<span class=\"_ _1\"></span> a partire dal 1\u00b0 ge<span class=\"_ _1\"></span>nnaio 2022: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nel <span class=\"_ _c\"></span>maggio <span class=\"_ _2\"></span>2020 <span class=\"_ _c\"></span>lo <span class=\"_ _c\"></span>IASB <span class=\"_ _c\"></span>ha <span class=\"_ _c\"></span>emesso <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>modifiche <span class=\"_ _2\"></span>all'<span class=\"_ _0\"></span><span class=\"ff7\">IFRS <span class=\"_ _c\"></span>3 <span class=\"_ _c\"></span>- <span class=\"_ _c\"></span>Aggregaz<span class=\"_ _1\"></span>ioni <span class=\"_ _c\"></span>aziendali<span class=\"ff2\"> <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>aggiornare <span class=\"_ _c\"></span>un </span></span></span></span>riferimento nell'IFRS 3 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">Conceptual <span class=\"_ _0\"></span>Framework for Financial <span class=\"_ _0\"></span>Reporting</span> senza cam<span class=\"_ _0\"></span>biare i <span class=\"_ _0\"></span>requisiti contabili per le aggregaz<span class=\"_ _1\"></span>ioni aziendali; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nel <span class=\"_ _5\"> </span>maggio <span class=\"_ _10\"> </span>2020 <span class=\"_ _5\"> </span>lo <span class=\"_ _10\"> </span>IASB <span class=\"_ _5\"></span>ha <span class=\"_ _10\"> </span>emesso <span class=\"_ _5\"></span>delle <span class=\"_ _5\"> </span>modifiche <span class=\"_ _5\"> </span>allo <span class=\"_ _f\"> </span><span class=\"ff7\">IAS <span class=\"_ _5\"> </span>16 <span class=\"_ _10\"> </span>- <span class=\"_ _5\"> </span>Immobili, <span class=\"_ _10\"> </span>impianti <span class=\"_ _5\"></span>e <span class=\"_ _5\"> </span>macchinari</span>. <span class=\"_ _10\"> </span>Le<span class=\"_ _1\"></span> </span></span>modifiche <span class=\"_ _2\"></span>vietano <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>un'impresa <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>dedurre <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>immobili, <span class=\"_ _2\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>macchinari <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>importi <span class=\"_ _2\"></span>ricevuti<span class=\"_ _68\"> </span>dalla <span class=\"_ _5\"></span>vendita <span class=\"_ _d\"></span>di <span class=\"_ _5\"> </span>elementi <span class=\"_ _d\"></span>prodotti <span class=\"_ _5\"> </span>mentre <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>'impresa <span class=\"_ _d\"></span>sta <span class=\"_ _5\"> </span>preparando <span class=\"_ _d\"></span>il <span class=\"_ _5\"> </span>bene <span class=\"_ _5\"> </span>per <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _5\"></span>suo <span class=\"_ _d\"></span>uso <span class=\"_ _5\"> </span>previsto. <span class=\"_ _5\"></span>Invece,<span class=\"_ _1\"></span> un'azienda dovreb<span class=\"_ _1\"></span>be riconoscere tal<span class=\"_ _1\"></span>i proventi di vendit<span class=\"_ _1\"></span>a e il relativo costo ne<span class=\"_ _1\"></span>l conto economico;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nel <span class=\"_ _10\"> </span>maggio <span class=\"_ _10\"> </span>2020 <span class=\"_ _10\"> </span>lo <span class=\"_ _10\"> </span>IASB <span class=\"_ _10\"> </span>ha <span class=\"_ _10\"> </span>emesso <span class=\"_ _10\"> </span>delle <span class=\"_ _10\"> </span>modifiche <span class=\"_ _10\"> </span>allo <span class=\"_ _f\"> </span><span class=\"ff7\">IAS <span class=\"_ _10\"> </span>37 <span class=\"_ _10\"> </span>- <span class=\"_ _f\"> </span>Accanto<span class=\"_ _1\"></span>namenti, <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>attivit\u00e0 </span></span></span>potenziali<span class=\"ff2\">, che spe<span class=\"_ _1\"></span>cificano quali cost<span class=\"_ _1\"></span>i un'azienda include quan<span class=\"_ _1\"></span>do valuta se un co<span class=\"_ _1\"></span>ntratto sar\u00e0 in perdi<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>; </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2 fs3\">n<span class=\"fs0\">el <span class=\"_ _2\"></span>maggio <span class=\"_ _c\"></span>2020 <span class=\"_ _0\"></span>lo <span class=\"_ _c\"></span>IASB <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>emesso <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span><span class=\"ff7\">Annual <span class=\"_ _2\"></span>Improvements <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>IFRSs <span class=\"_ _2\"></span>2018 <span class=\"_ _c\"></span>- <span class=\"_ _2\"></span>2020 <span class=\"_ _2\"></span>Cycle</span>. <span class=\"_ _c\"></span>I <span class=\"_ _2\"></span>miglioramen<span class=\"_ _1\"></span>ti </span></span></span>hanno <span class=\"_ _2\"></span>modificato <span class=\"_ _2\"></span>quattro <span class=\"_ _2\"></span>princip<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>con <span class=\"_ _c\"></span>dat<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>entrata <span class=\"_ _0\"></span>in <span class=\"_ _c\"></span>vigore <span class=\"_ _2\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2022: <span class=\"_ _0\"></span>i)<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>1 <span class=\"_ _c\"></span>- <span class=\"_ _c\"></span>Prima <span class=\"_ _0\"></span>adozione degli International <span class=\"_ _0\"></span>Financia<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span>Reporting Standards <span class=\"_ _0\"></span>in r<span class=\"_ _0\"></span>elazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>alla possibilit\u00e0 <span class=\"_ _0\"></span>per una <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrollata di<span class=\"_ _0\"></span> valutare l<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> differenze cumulative<span class=\"_ _1\"></span> di conversione utilizzando i valori riportati dalla sua controllante, ii) IFRS 9 <span class=\"_ _0\"></span>- Strumenti finanziari <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>qual<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>corrispet<span class=\"_ _1\"></span>tivi <span class=\"_ _c\"></span>un'entit\u00e0 <span class=\"_ _d\"></span>includ<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>quando<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>appli<span class=\"_ _1\"></span>ca <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>test <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>\"<span class=\"_ _0\"></span>10 <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>cent<span class=\"_ _1\"></span>o\" <span class=\"_ _d\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>la ca<span class=\"ls0\">ncellazione<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _c\"></span>finanziarie, <span class=\"_ _c\"></span>iii) <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>41 <span class=\"_ _d\"></span>- <span class=\"_ _c\"></span>Agricoltura <span class=\"_ _2\"></span>in <span class=\"_ _d\"></span>relaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"></span>all'esclusione <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cassa </span>fiscali <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>valutazione <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span><span class=\"ff7\">fair <span class=\"_ _4\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>un'attivit\u00e0 <span class=\"_ _1\"></span>biol<span class=\"_ _1\"></span>ogica, <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>iv) <span class=\"_ _1\"></span>IFRS <span class=\"_ _4\"></span>16 <span class=\"_ _1\"></span>- <span class=\"_ _1\"></span>Leasi<span class=\"_ _1\"></span>ng <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>relazione <span class=\"_ _1\"></span>ad <span class=\"_ _4\"></span>un <span class=\"_ _1\"></span>esemp<span class=\"_ _1\"></span>io </span></span>illustrativo di r<span class=\"_ _1\"></span>imborso per migliorie su<span class=\"_ _1\"></span> beni in leasing. Tali emendament<span class=\"_ _1\"></span>i non hanno determi<span class=\"_ _1\"></span>nato impatti deg<span class=\"_ _1\"></span>ni di nota nel Bilancio Co<span class=\"_ _1\"></span>nsolidato de<span class=\"_ _1\"></span>l Gruppo. 2.  <span class=\"_ _2b\"> </span>Princ<span class=\"_ _1\"></span>ipi contabili, emend<span class=\"_ _1\"></span>amenti e in<span class=\"_ _1\"></span>terpretazioni non ancora <span class=\"_ _1\"></span>applicabili<span class=\"ff2\"> </span>Principi contab<span class=\"_ _1\"></span>ili non ancora applicabi<span class=\"_ _1\"></span>li, in qu<span class=\"ffe\">anto non omologa<span class=\"_ _1\"></span>ti dall\u2019Unione E<span class=\"_ _1\"></span>uropea <span class=\"ff7\"> </span></span>Alla <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>approvazione <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>presente <span class=\"_ _c\"></span>Bilancio <span class=\"_ _2\"></span>Consolidato, <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>organi <span class=\"_ _c\"></span>competenti <span class=\"_ _c\"></span>dell\u2019Unio<span class=\"_ _1\"></span>ne <span class=\"_ _c\"></span>Europea <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>hanno ancora concluso <span class=\"_ _1\"></span>il processo di o<span class=\"_ _1\"></span>mologazione ne<span class=\"_ _1\"></span>cessario per l\u2019adoz<span class=\"_ _1\"></span>ione dei seguen<span class=\"_ _1\"></span>ti principi <span class=\"ff2\">contabili ed emendament<span class=\"_ _1\"></span>i: </span>Principio contabile/em<span class=\"_ _0\"></span>endamento<span class=\"_ _0\"></span> Omologato dall\u2019UE<span class=\"ff4\"> </span>Data di effica<span class=\"_ _0\"></span>cia Modifiche all\u2019I<span class=\"_ _0\"></span>FRS 17 (Contratti di assicurazione): Prima<span class=\"_ _0\"></span> applicazione dell\u2019I<span class=\"_ _0\"></span>FRS 17 e dell\u2019IFRS 9 <span class=\"_ _0\"></span>\u2013<span class=\"ff7\"> Informazioni c<span class=\"_ _0\"></span>omparative </span>NO<span class=\"ls0\"> </span>1\u00b0 gennaio 2023<span class=\"_ _0\"></span> Modifiche allo <span class=\"_ _0\"></span>IAS 1 Presentazione del bilancio: cla<span class=\"_ _0\"></span>ssificazione delle passivit\u00e0 come correnti o no<span class=\"_ _0\"></span>n correnti NO<span class=\"ls0\"> </span>1\u00b0 gennaio 2023<span class=\"_ _0\"></span> Modifiche allo <span class=\"_ _0\"></span>IAS 12 Imposte sul reddito: imposte differite relative ad<span class=\"_ _0\"></span> attivit\u00e0 e passivit\u00e0 derivanti d<span class=\"_ _0\"></span>a una \u201cSingle Transaction\u201d <span class=\"ff7\"> </span>NO<span class=\"ls0\"> </span>1\u00b0 gennaio 2023<span class=\"_ _0\"></span> Principi contab<span class=\"_ _1\"></span>ili emessi dallo IASB m<span class=\"_ _1\"></span>a non applicat<span class=\"_ _1\"></span>i in via anticipata d<span class=\"_ _1\"></span>al Gruppo Alla <span class=\"_ _4\"></span>data <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff5\">appro<span class=\"_ _1\"></span>vazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>presente <span class=\"_ _4\"></span>Bilancio <span class=\"_ _4\"></span>Consolidato <span class=\"_ _4\"></span>gli <span class=\"_ _4\"></span>organi <span class=\"_ _4\"></span>compet<span class=\"_ _1\"></span>enti <span class=\"_ _4\"></span>dell\u2019Unione <span class=\"_ _4\"></span>Europea <span class=\"_ _4\"></span>hanno <span class=\"_ _4\"></span>approvat<span class=\"_ _1\"></span>o </span>l\u2019adozione dei segu<span class=\"_ _1\"></span>enti principi con<span class=\"_ _1\"></span>tabili ed emendame<span class=\"_ _1\"></span>nti, non adottati in v<span class=\"_ _1\"></span>ia anticipata dal Gru<span class=\"_ _1\"></span>ppo.<span class=\"ff2\"> </span>Principio contabile/em<span class=\"_ _0\"></span>endament<span class=\"_ _0\"></span>o Omologato dall\u2019UE<span class=\"ff4\"> </span>Data di effica<span class=\"_ _0\"></span>cia IFRS 17 (Contratti d<span class=\"_ _0\"></span>i assicurazione), incluse modifich<span class=\"_ _0\"></span>e all\u2019IFRS 17<span class=\"_ _0\"></span><span class=\"ff7\"> </span>SI<span class=\"ls0\"> </span>1\u00b0 gennaio 2023<span class=\"_ _0\"></span> Modifiche allo <span class=\"_ _0\"></span>IAS 1 Presentazione del bilancio e all\u2019IF<span class=\"_ _0\"></span>RS Practice Statement 2: informativa sulle <span class=\"_ _0\"></span>politiche contab<span class=\"_ _0\"></span>ili SI<span class=\"ls0\"> </span>1\u00b0 gennaio 2023<span class=\"_ _0\"></span> Modifiche allo <span class=\"_ _0\"></span>IAS 8 Principi contabili, cambiamenti n<span class=\"_ _0\"></span>elle stime contabili ed errori: definizione delle <span class=\"_ _0\"></span>stime conta<span class=\"_ _0\"></span>bili  SI<span class=\"ls0\"> </span>1\u00b0 gennaio 2023<span class=\"_ _0\"></span> Imposte differite relative a<span class=\"_ _0\"></span>d attivit\u00e0 e passivit\u00e0 derivanti d<span class=\"_ _0\"></span>a un\u2019unica opera<span class=\"_ _0\"></span>zione (Modifiche allo<span class=\"_ _0\"></span> IAS 12)  SI<span class=\"ls0\"> </span>1\u00b0 gennaio 2023<span class=\"_ _68\"> </span>Non  si <span class=\"_ _b\"> </span>prevedono <span class=\"_ _b\"> </span>impatti  degni <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>nota  sul<span class=\"_ _0\"></span>  Bilancio  Consolidato <span class=\"_ _b\"> </span>Intermedio<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Abbreviato <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Gruppo  derivanti dall\u2019applicazion<span class=\"_ _1\"></span>e futura di tali princ<span class=\"_ _1\"></span>ipi contabili o eme<span class=\"_ _1\"></span>ndamenti.<span class=\"_ _68\"> </span>Struttura e con<span class=\"_ _1\"></span>tenuto del Bilanc<span class=\"_ _1\"></span>io Consolidato<span class=\"fsd fc4\"> </span>Il <span class=\"_ _f\"> </span>Bilancio <span class=\"_ _10\"> </span>Consolidato <span class=\"_ _10\"> </span>include  la <span class=\"_ _10\"> </span>situazione <span class=\"_ _10\"> </span>patrimoniale, <span class=\"_ _10\"> </span>economica <span class=\"_ _f\"> </span>e <span class=\"_ _10\"> </span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ria  de<span class=\"_ _1\"></span>lla  Soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _10\"> </span>e  delle <span class=\"_ _10\"> </span>societ\u00e0<span class=\"_ _68\"> </span> controllate <span class=\"_ _1\"></span>approvate d<span class=\"_ _1\"></span>ai ris<span class=\"_ _1\"></span>pettivi organ<span class=\"_ _1\"></span>i amministr<span class=\"_ _1\"></span>ativi, p<span class=\"_ _1\"></span>redisposte su<span class=\"_ _1\"></span>lla base d<span class=\"_ _1\"></span>elle rel<span class=\"_ _1\"></span>ative situa<span class=\"_ _1\"></span>zioni con<span class=\"_ _1\"></span>tabili e, <span class=\"_ _1\"></span>ove<span class=\"_ _68\"> </span> applicabile, oppor<span class=\"_ _1\"></span>tunamente rettificate p<span class=\"_ _1\"></span>er renderle co<span class=\"_ _1\"></span>nformi agli IFRS.  La <span class=\"_ _d\"></span>tabella <span class=\"_ _d\"></span>seguen<span class=\"_ _1\"></span>te <span class=\"_ _d\"></span>riepiloga, <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>riferimento <span class=\"_ _d\"></span>alle <span class=\"_ _d\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _d\"></span>controllate <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>So<span class=\"_ _1\"></span>ciet\u00e0<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>sue <span class=\"_ _d\"></span>collegat<span class=\"_ _1\"></span>e, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>informazio<span class=\"_ _1\"></span>ni<span class=\"_ _68\"> </span> relative <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>denominazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>soc<span class=\"_ _1\"></span>iale, <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>ede <span class=\"_ _c\"></span>legale, <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>valuta <span class=\"_ _d\"></span>funz<span class=\"_ _1\"></span>ionale,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>capitale <span class=\"_ _c\"></span>sociale <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _d\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _c\"></span>detenuta<span class=\"_ _68\"> </span> direttamente al 31 d<span class=\"_ _1\"></span>icembre 2022.<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Sede legale<span class=\"_ _68\"> </span> Valuta  Capitale sociale <span class=\"_ _1\"></span>al 31.12.2022<span class=\"_ _68\"> </span> % <span class=\"_ _c\"></span>interess<span class=\"_ _1\"></span>enza <span class=\"_ _c\"></span>Gruppo<span class=\"_ _1\"></span> De Nora<span class=\"_ _68\"> </span> Criterio <span class=\"_ _2f\"> </span>di<span class=\"_ _68\"> </span> consolidamento<span class=\"_ _68\"> </span> in valuta locale in Euro<span class=\"_ _68\"> </span> al<span class=\"_ _68\"> </span> 31.12.2022<span class=\"_ _68\"> </span> al<span class=\"_ _68\"> </span> 31.12.2021<span class=\"_ _68\"> </span> Oronzio <span class=\"_ _4d\"> </span>De <span class=\"_ _4d\"> </span>Nora<span class=\"_ _68\"> </span> International <span class=\"_ _3e\"> </span>BV <span class=\"_ _9\"> </span><span class=\"ff5\">\u2013</span> OLANDA:<span class=\"_ _68\"> </span> Prins <span class=\"_ _21\"> </span>Bernhardplein, <span class=\"_ _21\"> </span>200 <span class=\"_ _6\"> </span>-<span class=\"_ _68\"> </span> Amsterdam - The Ne<span class=\"_ _1\"></span>therland<span class=\"_ _68\"> </span> Euro        4.500.000,<span class=\"_ _1\"></span>00     <span class=\"ls0\">4.500.0<span class=\"_ _1\"></span>00,00 </span><span class=\"ls0\"> </span>100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale   <span class=\"ls0\">*De <span class=\"_ _21\"> </span>Nora <span class=\"_ _6\"> </span>Deutschla<span class=\"_ _1\"></span>nd<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>GmbH - GERMANI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> Industriestrasse <span class=\"_ _31\"> </span>17 <span class=\"_ _4e\"> </span>63517<span class=\"_ _68\"> </span> Rodenbach- GER<span class=\"_ _1\"></span>MANIA<span class=\"_ _68\"> </span> Euro           100.000,<span class=\"_ _1\"></span>00         100.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale   <span class=\"ls0\">*De <span class=\"_ _e\"> </span>Nora <span class=\"_ _b\"> </span>India <span class=\"_ _e\"> </span>Ltd <span class=\"_ _21\"> </span>-<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>INDIA<span class=\"_ _68\"> </span> Plot <span class=\"_ _b\"> </span>Nos<span class=\"_ _1\"></span>. <span class=\"_ _b\"> </span>184, <span class=\"_ _f\"> </span>185 <span class=\"_ _b\"> </span>&amp; <span class=\"_ _b\"> </span>1<span class=\"_ _1\"></span>89<span class=\"_ _68\"> </span> Kundaim <span class=\"_ _39\"> </span>Industrial <span class=\"_ _39\"> </span>Estate<span class=\"_ _68\"> </span> Kundaim <span class=\"_ _30\"> </span>403 <span class=\"_ _39\"> </span>115, <span class=\"_ _30\"> </span>Goa,<span class=\"_ _68\"> </span> INDIA<span class=\"_ _68\"> </span> INR     <span class=\"ls0\">53.086.<span class=\"_ _1\"></span>340,00 </span><span class=\"ls0\"> </span>       602.083,91 <span class=\"_ _1\"></span> 53,67% 53,67% integrale   <span class=\"ls0\">*De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>Permele<span class=\"_ _1\"></span>c Lt<span class=\"_ _1\"></span>d <span class=\"ff5\">\u2013</span> </span>GIAPPO<span class=\"_ _1\"></span>NE:<span class=\"_ _68\"> </span> 2023-15 <span class=\"_ _2\"></span>Endo, <span class=\"_ _2\"></span>Fujisawa <span class=\"_ _0\"></span>City<span class=\"_ _68\"> </span> - <span class=\"_ _42\"> </span>Kanagawa <span class=\"_ _42\"> </span>Pref. <span class=\"_ _42\"> </span>252 <span class=\"_ _20\"> </span>-<span class=\"_ _68\"> </span> GIAPPO<span class=\"_ _1\"></span>NE<span class=\"_ _68\"> </span> JPY     <span class=\"ls0\">90.000.<span class=\"_ _1\"></span>000,00 </span><span class=\"ls0\"> </span>       639.840,75 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale      *De <span class=\"_ _d\"> </span>Nora<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>Hong <span class=\"_ _c\"></span>Kong<span class=\"_ _68\"> </span> Limited - HONG <span class=\"_ _1\"></span>KONG<span class=\"_ _68\"> </span> Unit <span class=\"_ _2\"></span>D-F <span class=\"_ _0\"></span>25/F <span class=\"_ _2\"></span>YHC <span class=\"_ _0\"></span>Tower <span class=\"_ _0\"></span>1<span class=\"_ _68\"> </span> Sheung YUET Road Kowll<span class=\"_ _1\"></span>on<span class=\"_ _68\"> </span> Bay KL - HONG<span class=\"_ _1\"></span> KONG<span class=\"_ _68\"> </span> HKD          100.000,00           12.024,58 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale<span class=\"_ _68\"> </span> De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _c\"></span>Brasil <span class=\"_ _2\"></span>Ltda <span class=\"_ _d\"></span>-<span class=\"_ _1\"></span> BRASILE<span class=\"_ _68\"> </span> Avenida <span class=\"_ _2e\"> </span>Jerome <span class=\"_ _6\"> </span>C<span class=\"_ _0\"></span>ase <span class=\"_ _2e\"> </span>No.<span class=\"_ _68\"> </span> 1959 <span class=\"_ _0\"></span>Eden <span class=\"_ _0\"></span>-CEP 18087-220 <span class=\"_ _0\"></span>-<span class=\"_ _68\"> </span> Sorocoba/SP- BRASI<span class=\"_ _1\"></span>LE<span class=\"_ _68\"> </span> BRL<span class=\"ls0\"> </span>       9.662.257,<span class=\"_ _1\"></span>00      <span class=\"ls0\">1.713.5<span class=\"_ _1\"></span>91,49 </span><span class=\"ls0\"> </span>100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale<span class=\"_ _68\"> </span> De <span class=\"_ _4f\"> </span>Nora <span class=\"_ _40\"> </span>Elettrodi<span class=\"_ _68\"> </span> (Suzhou) Ltd <span class=\"ff5\">\u2013</span> CI<span class=\"_ _1\"></span>NA:<span class=\"_ _68\"> </span> No. <span class=\"_ _50\"> </span>113 <span class=\"_ _50\"> </span>Longtan<span class=\"_ _68\"> </span> Road,Suzhou  Industrial  Park<span class=\"_ _68\"> </span> 215126, CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> USD      25.259.666,<span class=\"_ _1\"></span>00    <span class=\"ls0\">23.682.417,<span class=\"_ _1\"></span>03 </span><span class=\"ls0\"> </span>100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale      *De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>China - <span class=\"_ _1\"></span>Jinan<span class=\"_ _1\"></span> Co Ltd - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> Building 3,No.54<span class=\"_ _1\"></span>36,Wenquan<span class=\"_ _68\"> </span> Rd.,Lingang <span class=\"_ _22\"> </span>Devel<span class=\"_ _1\"></span>opment<span class=\"_ _68\"> </span> Zone,Licheng<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>Dist<span class=\"_ _0\"></span>ric<span class=\"_ _1\"></span>t,Jinan<span class=\"_ _68\"> </span> City.Shandong <span class=\"_ _b\"> </span>Province <span class=\"_ _b\"> </span>PR<span class=\"_ _68\"> </span> CINA<span class=\"_ _68\"> </span> CNY      15.000.000,<span class=\"_ _1\"></span>00      <span class=\"ls0\">2.038.5<span class=\"_ _1\"></span>42,03 </span><span class=\"ls0\"> </span>100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale      *De <span class=\"_ _22\"> </span>Nora <span class=\"_ _51\"> </span>Glory<span class=\"_ _68\"> </span> (Shanghai) <span class=\"_ _1\"></span>Co Lt<span class=\"_ _1\"></span>d - <span class=\"_ _1\"></span>CINA<span class=\"_ _68\"> </span> No.2277 <span class=\"_ _d\"> </span>Longyan<span class=\"_ _1\"></span>g <span class=\"_ _d\"> </span>Rd. <span class=\"_ _d\"> </span>Unit<span class=\"_ _68\"> </span> 1605 <span class=\"_ _21\"> </span>Yongda <span class=\"_ _e\"> </span>Int'l <span class=\"_ _21\"> </span>Plaza <span class=\"_ _21\"> </span>-<span class=\"_ _68\"> </span> Shanghai - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> CNY        1.000.000,<span class=\"_ _1\"></span>00         135.902,80 <span class=\"_ _1\"></span> 80%<span class=\"_ _68\"> </span> 80%<span class=\"_ _68\"> </span> integrale<span class=\"_ _68\"> </span> De <span class=\"_ _3\"> </span>Nora <span class=\"_ _3\"> </span>Italy <span class=\"_ _3\"> </span>S.r.l. <span class=\"_ _24\"> </span>-<span class=\"_ _1\"></span> ITALIA<span class=\"_ _68\"> </span> Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span> Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> Euro        5.000.000,<span class=\"_ _1\"></span>00      <span class=\"ls0\">5.000.0<span class=\"_ _1\"></span>00,00 </span><span class=\"ls0\"> </span>100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale<span class=\"_ _68\"> </span> De <span class=\"_ _3\"> </span>Nora <span class=\"_ _2e\"> </span>ISIA <span class=\"_ _3\"> </span>S<span class=\"_ _1\"></span>.r.l. <span class=\"_ _3\"> </span>-<span class=\"_ _68\"> </span> ITALIA<span class=\"_ _68\"> </span> Banchina  Mol<span class=\"_ _0\"></span>ini <span class=\"_ _10\"> </span>8 <span class=\"_ _f\"> </span>- <span class=\"_ _f\"> </span>30175<span class=\"_ _68\"> </span> Venezia - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> Euro           200.000,<span class=\"_ _1\"></span>00         200.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale<span class=\"_ _68\"> </span> De <span class=\"_ _3f\"> </span>Nora <span class=\"_ _3f\"> </span>Water<span class=\"_ _1\"></span> Technologies I<span class=\"_ _1\"></span>taly S.r.l.  <span class=\"ff5\">\u2013</span> ITALIA:<span class=\"_ _68\"> </span> Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span> Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> Euro             78.000,<span class=\"_ _1\"></span>00           78.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span> 100%<span class=\"_ _68\"> </span> integrale<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le attivit\u00e0 e le pas<span class=\"_ _1\"></span>sivit\u00e0, gli oneri e <span class=\"_ _1\"></span>i proventi delle entit\u00e0 con<span class=\"_ _1\"></span>trollate sono assunt<span class=\"_ _1\"></span>i linea per linea, a<span class=\"_ _1\"></span>ttribuendo ai soci<span class=\"_ _1\"></span> </span></span>di <span class=\"_ _2\"></span>minoranza, <span class=\"_ _2\"></span>ove <span class=\"_ _0\"></span>applicabile, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>patrim<span class=\"_ _1\"></span>onio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>risultato <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>loro <span class=\"_ _2\"></span>spettanza; <span class=\"_ _2\"></span>tali<span class=\"_ _68\"> </span> quote sono evidenz<span class=\"_ _1\"></span>iate separatamen<span class=\"_ _1\"></span>te nell\u2019ambito de<span class=\"_ _1\"></span>l patrimon<span class=\"ff2\">io netto e del cont<span class=\"_ _1\"></span>o economico comple<span class=\"_ _1\"></span>ssivo;<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">gli <span class=\"_ _10\"> </span>utili <span class=\"_ _10\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _10\"> </span>perdite, <span class=\"_ _10\"> </span>inclusi <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>relativi <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>fiscali, <span class=\"_ _10\"> </span>derivanti <span class=\"_ _10\"> </span>da <span class=\"_ _f\"> </span>operazioni <span class=\"_ _10\"> </span>effettuate <span class=\"_ _10\"> </span>tra <span class=\"_ _10\"> </span>societ\u00e0 <span class=\"_ _10\"> </span>consolidat<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>integralmente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>realizzat<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>confront<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>eliminati, <span class=\"_ _2\"></span>fatta <span class=\"_ _2\"></span>eccezione <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non<span class=\"_ _68\"> </span> sono <span class=\"_ _d\"></span>eliminate <span class=\"_ _c\"></span>qualora <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>transazione <span class=\"_ _c\"></span>fornisca <span class=\"_ _d\"></span>evidenza <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>una <span class=\"_ _d\"></span>riduzione <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>valore <span class=\"_ _d\"></span>dell\u2019attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"></span>trasferita. <span class=\"_ _c\"></span>Sono,<span class=\"_ _68\"> </span> inoltre, eliminati <span class=\"_ _1\"></span>i reciproci rappo<span class=\"_ _1\"></span>rti di debito e cred<span class=\"_ _1\"></span>ito, i costi e i ricav<span class=\"_ _1\"></span>i, nonch\u00e9 gli<span class=\"_ _1\"></span> oneri e i proventi finanziari;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i dividendi dis<span class=\"_ _1\"></span>tribuiti da societ\u00e0 c<span class=\"_ _1\"></span>onsolidate sono st<span class=\"_ _1\"></span>ati eliminati dal <span class=\"_ _1\"></span>conto econom<span class=\"_ _1\"></span>ico e ripristinati ne<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>netto;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">in <span class=\"_ _21\"> </span>presenza<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>quote <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>partecipazione <span class=\"_ _e\"> </span>acquisite <span class=\"_ _e\"> </span>successivamente <span class=\"_ _e\"> </span>all\u2019assunzione <span class=\"_ _e\"> </span>del <span class=\"_ _21\"> </span>controllo <span class=\"_ _e\"> </span>(acquisto <span class=\"_ _e\"> </span>di </span></span>interessenze <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>terzi), <span class=\"_ _c\"></span>l\u2019eventuale <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>acquisto <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>corrispondente <span class=\"_ _c\"></span>frazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>nette acquisite \u00e8 rilevata nel patrimonio netto di competenza del Gruppo; analogamente, sono rilevati a patrimonio netto<span class=\"_ _1\"></span> gli effetti <span class=\"_ _1\"></span>derivanti dalla c<span class=\"_ _1\"></span>essione di <span class=\"_ _1\"></span>quote di <span class=\"_ _1\"></span>minoranza senza <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>del controll<span class=\"_ _1\"></span>o. Differentemente, <span class=\"_ _1\"></span>la cessi<span class=\"_ _1\"></span>one di quote <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>partecipazion<span class=\"_ _1\"></span>i <span class=\"_ _e\"> </span>che <span class=\"_ _b\"> </span>comporta <span class=\"_ _b\"> </span>la <span class=\"_ _e\"> </span>perdita <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>controllo <span class=\"_ _e\"> </span>deter<span class=\"_ _1\"></span>mina <span class=\"_ _e\"> </span>la <span class=\"_ _b\"> </span>rilevazione <span class=\"_ _b\"> </span>a <span class=\"_ _e\"> </span>conto <span class=\"_ _b\"> </span>economico<span class=\"_ _1\"></span> complessivo: (i)<span class=\"ff3 ls0\"> <span class=\"_ _6\"> </span><span class=\"ff5\">dell\u2019<span class=\"_ _0\"></span>eventual<span class=\"_ _1\"></span>e <span class=\"_ _42\"> </span>plusvalenza<span class=\"_ _1\"></span>/minusvalenza <span class=\"_ _24\"> </span><span class=\"ff2\">calcolata <span class=\"_ _42\"> </span>come <span class=\"_ _42\"> </span>differenz<span class=\"_ _1\"></span>a <span class=\"_ _42\"> </span>tra <span class=\"_ _24\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _24\"> </span>corrispettivo <span class=\"_ _24\"> </span>ricevuto <span class=\"_ _42\"> </span>e <span class=\"_ _24\"> </span>l<span class=\"_ _0\"></span>a </span></span></span>corrispondente fr<span class=\"_ _1\"></span>azione di patrimon<span class=\"_ _1\"></span>io netto consolida<span class=\"_ _1\"></span>to ceduta; (ii)<span class=\"ff3\"> <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019effetto <span class=\"_ _c\"></span>della <span class=\"_ _2\"></span>rimisurazione <span class=\"_ _2\"></span>dell\u2019eventuale <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>residua <span class=\"_ _c\"></span>mantenuta <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>allinearla <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>relativo <span class=\"_ _c\"></span><span class=\"ff7\">fair </span></span></span>value<span class=\"ff2\">; </span>(iii)<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff2\">degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>rilevati <span class=\"_ _2\"></span>nelle <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>risultato <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>partecipata <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 </span></span>venuto <span class=\"_ _1\"></span>meno <span class=\"_ _1\"></span>il con<span class=\"_ _1\"></span>trollo pe<span class=\"_ _1\"></span>r i <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>rigiro <span class=\"_ _1\"></span>a conto <span class=\"_ _4\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>lessivo, ovve<span class=\"_ _1\"></span>ro i<span class=\"_ _1\"></span>n caso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> previsto il rigiro <span class=\"_ _1\"></span>a conto econo<span class=\"ff5\">mico com<span class=\"_ _1\"></span>plessivo, alla voce d<span class=\"_ _1\"></span>i patrimonio ne<span class=\"_ _1\"></span>tto \u201cUtili portati a nu<span class=\"_ _1\"></span>ovo\u201d<span class=\"_ _68\"> </span></span><span class=\"ff5\">.<span class=\"ff2\"> </span></span>Il <span class=\"_ _d\"> </span>valore <span class=\"_ _5\"> </span>dell\u2019even<span class=\"_ _1\"></span>tuale <span class=\"_ _5\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>mantenuta, <span class=\"_ _d\"> </span>allineato <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>relativo <span class=\"_ _5\"> </span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value <span class=\"_ _5\"></span><span class=\"ff2\">alla <span class=\"_ _d\"></span>data <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>perdita <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>controllo, </span></span>rappresenta <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>nuovo <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>iscrizione <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>partecipazione, <span class=\"_ _d\"></span>che <span class=\"_ _5\"></span>costituisce <span class=\"_ _d\"></span>alt<span class=\"_ _1\"></span>res\u00ec <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>riferimento <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la successiva valutaz<span class=\"_ _1\"></span>ione della stessa se<span class=\"_ _1\"></span>condo i criteri di <span class=\"_ _1\"></span>valutazione applicab<span class=\"_ _1\"></span>ili.<span class=\"_ _68\"> </span>Societ\u00e0 a control<span class=\"_ _1\"></span>lo congiunto e collega<span class=\"_ _1\"></span>te<span class=\"_ _68\"> </span> Le <span class=\"_ _d\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"></span>esercita <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dell\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _d\"></span>11 <span class=\"_ _c\"></span>un <span class=\"_ _d\"> </span><span class=\"ff2\">controllo <span class=\"_ _c\"></span>congiunto <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>que<span class=\"_ _1\"></span>lle <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>esercita </span>un\u2019influenza <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>sono consol<span class=\"_ _1\"></span>idate con <span class=\"_ _1\"></span>il \u201cmet<span class=\"_ _1\"></span>odo del <span class=\"_ _1\"></span>patrimonio n<span class=\"_ _1\"></span>etto\u201d c<span class=\"_ _1\"></span>he prevede <span class=\"_ _1\"></span>una rilevazio<span class=\"_ _1\"></span>ne iniziale <span class=\"_ _1\"></span>al costo <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _5\"> </span>ed <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivo <span class=\"_ _10\"> </span>adegua<span class=\"_ _1\"></span>mento <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>valore <span class=\"_ _5\"> </span>contabile <span class=\"_ _5\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rilevare <span class=\"_ _5\"></span>la <span class=\"_ _10\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>spettant<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alla<span class=\"_ _1\"></span> partecipante <span class=\"_ _1\"></span>degli u<span class=\"_ _1\"></span>tili o <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>collegata/entit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo c<span class=\"_ _1\"></span>ongiunto <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>acquisizione. Aggregazioni az<span class=\"_ _1\"></span>iendali (<span class=\"ff6\">business comb<span class=\"_ _1\"></span>ination<span class=\"ff4\">)<span class=\"ff2\"> </span></span></span>Le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>(<span class=\"ff7\">business <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>bination<span class=\"ff2\">), <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>forza <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un </span></span>business<span class=\"ff5\">, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>accord<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>l\u2019IFRS <span class=\"_ _0\"></span>3, <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cosiddetto <span class=\"_ _2\"></span><span class=\"ff7\">acquisition <span class=\"_ _0\"></span>method<span class=\"ff2\">. <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 </span></span></span>identificabili acquisite, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>assunte <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>corrente <span class=\"_ _0\"></span>alla dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di acquisizione e cio\u00e8 la data in cui<span class=\"_ _0\"></span> viene acquisito il controllo, fatta eccezione per le im<span class=\"_ _0\"></span>poste differite attive e passive, l<span class=\"_ _0\"></span><span class=\"ls6\">e </span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>benefici <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>dipenden<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>destinate <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>relativi principi <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _1\"></span>La <span class=\"_ _4\"></span>differenza <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>il <span class=\"ff7\">fair <span class=\"_ _4\"></span>value <span class=\"_ _1\"></span><span class=\"ff2\">del <span class=\"_ _4\"></span>corrispettivo <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _1\"></span>corrente <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 </span></span>e <span class=\"_ _2\"></span>passivit\u00e0, <span class=\"_ _2\"></span>se <span class=\"_ _c\"></span>posi<span class=\"_ _1\"></span>tiva, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>iscritta <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>avviamento, <span class=\"_ _2\"></span>o, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>negativa, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>aver <span class=\"_ _2\"></span>riverificato <span class=\"_ _2\"></span>la corretta <span class=\"_ _2\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>correnti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisizione, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>contabilizzat<span class=\"_ _1\"></span>a direttamente a <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo, come p<span class=\"_ _1\"></span>rovento. Le quote <span class=\"_ _0\"></span>di interessenze di pertinenza di <span class=\"_ _0\"></span>terzi, alla <span class=\"_ _0\"></span>data di acquisizione, possono essere <span class=\"_ _0\"></span>valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> oppure al pro-<span class=\"ff5\">quota <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>nette <span class=\"_ _d\"></span>riconosc<span class=\"_ _1\"></span>iute <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>l\u2019impresa <span class=\"_ _d\"></span>acquis<span class=\"_ _1\"></span>ita. <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>scelta <span class=\"_ _d\"> </span>del <span class=\"_ _d\"></span>metodo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>valu<span class=\"_ _1\"></span>tazione <span class=\"_ _d\"></span>\u00e8 </span>effettuata transazion<span class=\"_ _1\"></span>e per transazion<span class=\"_ _1\"></span>e. Quando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>determ<span class=\"_ _1\"></span>inazione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">business</span> <span class=\"_ _2\"></span>acquisito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>operata <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>provvisoria, <span class=\"_ _2\"></span>essa<span class=\"_ _1\"></span> deve <span class=\"_ _d\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>conclusa <span class=\"_ _c\"></span>entro <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>massimo <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>dodici <span class=\"_ _c\"></span>mesi <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>cquisizione, <span class=\"_ _c\"></span>tenendo <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _d\"></span>sole informazioni <span class=\"_ _c\"></span>relative <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>atti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>circostan<span class=\"_ _1\"></span>ze <span class=\"_ _d\"></span>es<span class=\"_ _1\"></span>istenti <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizione. <span class=\"_ _c\"></span>Nell\u2019esercizio <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>summenzionat<span class=\"_ _1\"></span>a determinazione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>conclusa, <span class=\"_ _4\"></span>i va<span class=\"_ _1\"></span>lori <span class=\"_ _1\"></span>provvi<span class=\"_ _1\"></span>soriamente <span class=\"_ _4\"></span>rilevati <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fetto <span class=\"_ _4\"></span>retrospettico. <span class=\"_ _1\"></span>Gli <span class=\"_ _4\"></span>oneri <span class=\"_ _1\"></span>accesso<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> alla transazione sono <span class=\"_ _1\"></span>rilevati nel <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo nel mom<span class=\"_ _1\"></span>ento in cui sono<span class=\"_ _1\"></span> sostenuti. Il <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rappresentato <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>trasferite, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 assunte <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capita<span class=\"ff5\">le <span class=\"_ _2\"></span>emessi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019acquisizione, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>corrisp<span class=\"_ _1\"></span>ettivo <span class=\"_ _2\"></span>potenziale,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ossia </span>quella <span class=\"_ _d\"></span>parte <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>ammon<span class=\"_ _1\"></span>tare <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>cui <span class=\"_ _5\"></span>erogazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>dipendenti <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>eventi <span class=\"_ _d\"></span>futuri. <span class=\"_ _d\"></span>Il <span class=\"_ _d\"></span>corrispettiv<span class=\"_ _1\"></span>o potenziale \u00e8 rilevato in bas<span class=\"_ _1\"></span>e al relativo <span class=\"ff7\">fair val<span class=\"ls4\">ue<span class=\"_ _0\"></span></span></span> alla data di acquis<span class=\"_ _1\"></span>izione e le variazioni successive de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> sono riconosciute nel c<span class=\"_ _1\"></span>onto economico comp<span class=\"_ _1\"></span>lessivo se il co<span class=\"_ _1\"></span>rrispettivo potenzial<span class=\"_ _1\"></span>e \u00e8 un\u2019attivit\u00e0 o pas<span class=\"_ _1\"></span>sivit\u00e0 finanziaria, <span class=\"_ _1\"></span>mentre<span class=\"_ _68\"> </span>i <span class=\"_ _5\"></span>corrispettiv<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>potenziali <span class=\"_ _d\"></span>classificati <span class=\"_ _d\"></span>come <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _d\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _5\"></span>non <span class=\"_ _d\"></span>vengono <span class=\"_ _5\"></span>ridetermina<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"></span>successiva <span class=\"_ _5\"></span>estinzione <span class=\"_ _d\"></span>\u00e8 contabilizzata d<span class=\"_ _1\"></span>irettamente nel pat<span class=\"_ _1\"></span>rimonio netto. Nel ca<span class=\"_ _0\"></span>so di <span class=\"_ _0\"></span>assunzione del controllo <span class=\"_ _0\"></span>in f<span class=\"_ _0\"></span>asi successive, il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>di acquisto \u00e8 <span class=\"_ _0\"></span>determinato sommando il <span class=\"_ _2\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> <span class=\"_ _0\"></span>della partecipazione <span class=\"_ _c\"></span>precedentem<span class=\"ff5\">ente <span class=\"_ _c\"></span>detenuta <span class=\"_ _d\"></span>nell\u2019acqui<span class=\"_ _1\"></span>sita <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>l\u2019ammontare <span class=\"_ _c\"></span>corrisposto <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>l\u2019ulteriore <span class=\"_ _c\"></span>quota. <span class=\"_ _d\"></span>L\u2019eventua<span class=\"_ _1\"></span>le </span>differenza tra <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione precedentemente <span class=\"_ _0\"></span>detenuta e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>iscrizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>imputata a conto  economico.  In  sede  di  assunzione<span class=\"_ _1\"></span>  del <span class=\"_ _b\"> </span>controllo,  eventual<span class=\"_ _1\"></span>i  ammontari  preceden<span class=\"_ _1\"></span>temente  rilevati  nelle  al<span class=\"_ _1\"></span>tre componenti  dell\u2019utile  complessivo  sono  imputati  a <span class=\"_ _b\"> </span>conto  ec<span class=\"_ _0\"></span>onomico<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>complessivo,  oppure  in <span class=\"_ _b\"> </span>un\u2019altra  posta  del patrimonio netto<span class=\"_ _1\"></span>, nel caso in cui non ne <span class=\"_ _1\"></span>sia prevista la <span class=\"_ _1\"></span>riclassifica a conto econom<span class=\"_ _1\"></span>ico complessivo. * * *<span class=\"_ _68\"> </span>Le oper<span class=\"_ _0\"></span>azioni di <span class=\"_ _0\"></span>aggregazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>imprese in <span class=\"_ _0\"></span>forza delle <span class=\"_ _0\"></span>quali l<span class=\"_ _0\"></span>e societ\u00e0 <span class=\"_ _0\"></span>partecipa<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>sono controllate <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una medesima<span class=\"_ _68\"> </span> entit\u00e0 <span class=\"_ _1\"></span>o da<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>medesime <span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>prima, <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>l\u2019operazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>aggregaz<span class=\"_ _1\"></span>ione, per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le qu<span class=\"_ _1\"></span>ali il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span><span class=\"ff2\"> \u00e8<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansitorio<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>sono <span class=\"_ _1\"></span>qualifi<span class=\"_ _1\"></span>cate <span class=\"_ _1\"></span>come <span class=\"_ _4\"></span>operazioni <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _4\"></span>common <span class=\"_ _1\"></span>control<span class=\"ff5\">\u201d. <span class=\"_ _4\"></span>Tali <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>non <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>disciplinate <span class=\"_ _4\"></span>dall\u2019IFRS <span class=\"_ _4\"></span>3, <span class=\"_ _1\"></span>n\u00e9 <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>altri<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff5\"> </span></span>IFRS. <span class=\"_ _c\"></span>In <span class=\"_ _d\"></span>assenza <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>principio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>riferimento, <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>scelta <span class=\"_ _d\"></span>della <span class=\"_ _c\"></span>metodologia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rappresentazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>contabile<span class=\"_ _68\"> </span> dell<span class=\"ff5\">\u2019operazione <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>garantire <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>8, <span class=\"_ _2\"></span>ossia <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rappresentazione <span class=\"_ _0\"></span>attendibile <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fedele<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>dell\u2019operazione. <span class=\"_ _0\"></span>Inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>principio <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>prescelto per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rappresentare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _0\"></span>common <span class=\"_ _0\"></span>control</span>\u201d <span class=\"_ _0\"></span>deve<span class=\"_ _68\"> </span> riflettere <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>sostanza <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>stesse, <span class=\"_ _0\"></span>indipendentemen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>forma <span class=\"_ _2\"></span>giuridic<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>sussistenza <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sostanza<span class=\"_ _1\"></span> economica <span class=\"_ _2\"></span>costituisce <span class=\"_ _c\"></span>pertanto <span class=\"_ _2\"></span>l\u2019elemento <span class=\"_ _c\"></span>chiave <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>guida <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>metodologia<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>seguire <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>contabilizzazione <span class=\"_ _2\"></span>delle<span class=\"_ _68\"> </span> operazioni <span class=\"_ _4\"></span>in esa<span class=\"_ _1\"></span>me. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>economica <span class=\"_ _1\"></span>deve <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>aggiunto <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>concretizzi<span class=\"_ _68\"> </span> in <span class=\"_ _10\"> </span>significative <span class=\"_ _5\"> </span>variazioni <span class=\"_ _5\"> </span>nei<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>cassa <span class=\"_ _10\"> </span>delle <span class=\"_ _10\"> </span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _10\"> </span>nette <span class=\"_ _10\"> </span>trasferi<span class=\"_ _1\"></span>te. <span class=\"_ _10\"> </span>Nell\u2019ambito <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>rilevazione <span class=\"_ _5\"> </span>cont<span class=\"_ _0\"></span>abile<span class=\"_ _1\"></span> dell\u2019operazione occo<span class=\"_ _1\"></span>rre inoltre considerare le interpr<span class=\"ff2\">etazioni e gli orientamen<span class=\"_ _1\"></span>ti attuali; in particolare si fa riferimento a<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>quanto <span class=\"_ _d\"></span>disc<span class=\"_ _1\"></span>iplinato <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ll\u2019OPI <span class=\"_ _c\"></span>1 <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">Revised</span>) <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Orient<span class=\"_ _1\"></span>amenti <span class=\"_ _d\"></span>Pr<span class=\"_ _1\"></span>eliminari <span class=\"_ _d\"></span>Ass<span class=\"_ _1\"></span>irevi <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>t<span class=\"_ _0\"></span>ema <span class=\"_ _c\"></span>IFRS), <span class=\"_ _d\"></span>relativo <span class=\"_ _c\"></span>al <span class=\"_ _d\"> </span>\u201ctrattamen<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span> contabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span><span class=\"ff7\">business <span class=\"_ _1\"></span>combination <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>entities <span class=\"_ _1\"></span>under <span class=\"_ _4\"></span>common control<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">nel <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>separa<span class=\"_ _1\"></span>to e <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io co<span class=\"_ _1\"></span>nsolidato\u201d.<span class=\"ff2\"> </span></span></span></span>Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>nette <span class=\"_ _1\"></span>trasfe<span class=\"_ _1\"></span>rite <span class=\"_ _1\"></span>dovranno <span class=\"_ _4\"></span>pertanto es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>valori <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse <span class=\"_ _1\"></span>avevano <span class=\"_ _1\"></span>nella <span class=\"_ _4\"></span>societ\u00e0 ogge<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span><span class=\"ls4\">o<span class=\"_ _68\"> </span></span><span class=\"ls4\"> </span>di <span class=\"_ _0\"></span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oppure, se disponibili, <span class=\"_ _0\"></span>ai valori risultanti dal <span class=\"_ _2\"></span>bilancio consolidato della societ\u00e0 <span class=\"_ _0\"></span>controllan<span class=\"_ _1\"></span>te comune. <span class=\"_ _0\"></span>In<span class=\"_ _68\"> </span> tal <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>nso <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _4\"></span>ha <span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento, <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>come <span class=\"_ _1\"></span>quella <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>oggetto, <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>valori <span class=\"_ _1\"></span>storici <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _68\"> </span> nette che le stes<span class=\"_ _1\"></span>se avevano nei b<span class=\"_ _1\"></span>ilanci della societ\u00e0 o<span class=\"_ _1\"></span>ggetto di acquisizione.<span class=\"_ _68\"> </span>Transazioni con s<span class=\"_ _1\"></span>oci di minoran<span class=\"_ _1\"></span>za<span class=\"_ _68\"> </span> Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _d\"> </span>contabilizza <span class=\"_ _d\"> </span>le <span class=\"_ _5\"> </span>transazioni <span class=\"_ _d\"> </span>con <span class=\"_ _5\"> </span>azionisti <span class=\"_ _d\"> </span>di <span class=\"_ _5\"> </span>minoranza <span class=\"_ _d\"> </span>come <span class=\"_ _5\"> </span>\u201c<span class=\"ff7\">equity <span class=\"_ _5\"></span>transactions</span>\u201d. <span class=\"_ _d\"> </span>Pertanto, <span class=\"_ _d\"> </span>nel <span class=\"_ _5\"> </span>caso <span class=\"_ _d\"> </span>di<span class=\"_ _68\"> </span> acquisizioni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cessioni <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>ulteriori <span class=\"_ _2\"></span>quote <span class=\"_ _c\"></span>azionarie <span class=\"_ _2\"></span>dopo <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>raggiungimento <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>controll<span class=\"_ _0\"></span>o, <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>tra <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span> acquisizione e v<span class=\"_ _1\"></span>alore contabile de<span class=\"_ _1\"></span>lle quote di minoran<span class=\"_ _1\"></span>za acquisite viene i<span class=\"_ _1\"></span>mputata a patrimon<span class=\"_ _1\"></span>io netto di Grup<span class=\"_ _1\"></span>po.<span class=\"_ _0\"></span> Conversione dei b<span class=\"_ _1\"></span>ilanci di societ\u00e0 <span class=\"_ _1\"></span>estere<span class=\"_ _68\"> </span> I <span class=\"_ _1\"></span>bilanci de<span class=\"_ _1\"></span>lle soc<span class=\"_ _1\"></span>iet\u00e0 contr<span class=\"_ _1\"></span>ollate sono <span class=\"_ _1\"></span>reda<span class=\"_ _1\"></span>tti utilizzando <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>del pae<span class=\"_ _1\"></span>se in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse hanno <span class=\"_ _1\"></span>sede <span class=\"_ _4\"></span>legale. Le <span class=\"_ _1\"></span>regole<span class=\"_ _1\"></span> per la conversione d<span class=\"_ _1\"></span>ei bilanci delle so<span class=\"_ _1\"></span>ciet\u00e0 espressi <span class=\"_ _1\"></span>in valuta diversa dal<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span><span class=\"ff2\">Euro sono le segue<span class=\"_ _1\"></span>nti:<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le attivit\u00e0 e le pa<span class=\"_ _1\"></span>ssivit\u00e0 sono conve<span class=\"_ _1\"></span>rtite utilizzand<span class=\"_ _1\"></span>o i tassi di cambio <span class=\"_ _1\"></span>in <span class=\"_ _0\"></span>essere alla <span class=\"_ _1\"></span>data di riferimento de<span class=\"_ _1\"></span>l bilancio;<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>costi <span class=\"_ _10\"> </span>e <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>ricavi <span class=\"_ _10\"> </span>sono <span class=\"_ _10\"> </span>convertiti <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>cambio <span class=\"_ _10\"> </span>medio <span class=\"_ _10\"> </span>dell\u2019esercizio, <span class=\"_ _10\"> </span>calcolati<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>utilizzando <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>medie <span class=\"_ _10\"> </span>mensili <span class=\"_ _10\"> </span>delle<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span>rilevazioni uff<span class=\"_ _1\"></span>iciali;  \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la \u201criserva di conv<span class=\"_ _1\"></span>ersione\u201d, la cu<span class=\"_ _1\"></span>i movimentazione \u00e8 <span class=\"_ _1\"></span>inclusa tra le voci d<span class=\"ff2\">el conto econom<span class=\"_ _1\"></span>ico complessivo, <span class=\"_ _1\"></span>accoglie<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>sia le <span class=\"_ _0\"></span>differenze di <span class=\"_ _0\"></span>cambio generate dalla conversione delle <span class=\"_ _0\"></span>grandezze economiche a <span class=\"_ _0\"></span>un tasso <span class=\"_ _0\"></span>di cambio <span class=\"_ _0\"></span>diffe<span class=\"_ _1\"></span>rente<span class=\"_ _68\"> </span> da qu<span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>quelle <span class=\"_ _1\"></span>gene<span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>conversione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>patrim<span class=\"_ _1\"></span>oni ne<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>apertura <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso di<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ambio <span class=\"_ _1\"></span>storico<span class=\"_ _1\"></span>;  \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019avviamento, <span class=\"_ _4\"></span>ove <span class=\"_ _4\"></span>esistente, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>aggiusta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff5\">correlati <span class=\"_ _4\"></span>all\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>un\u2019entit\u00e0 <span class=\"_ _4\"></span>estera <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>trattat<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff5\"> </span></span></span></span></span>come attivit\u00e0 e pas<span class=\"_ _1\"></span>sivit\u00e0 dell\u2019ent<span class=\"_ _1\"></span>it\u00e0 estera e convert<span class=\"_ _1\"></span>iti al cambio di chiu<span class=\"_ _1\"></span>sura dell\u2019esercizio.<span class=\"ff2\"> </span>Nella seguente tabella sono riepilogati i tassi di cambio utilizzati per la conversione dei bilanci delle societ\u00e0 che hanno<span class=\"_ _68\"> </span> una valuta funziona<span class=\"_ _1\"></span>le diversa dall<span class=\"_ _1\"></span>\u2019Euro per i period<span class=\"_ _1\"></span>i indicati:<span class=\"ff2\"> </span>Valuta<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5b\"> </span>Medio<span class=\"_ _68\"> </span> Esercizio 2022<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5b\"> </span>Medio<span class=\"_ _68\"> </span> Esercizio 2021<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5c\"> </span>al<span class=\"_ _68\"> </span> 31.12.2022<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5c\"> </span>al<span class=\"_ _68\"> </span> 31.12.2021<span class=\"_ _68\"> </span> Dollaro USA<span class=\"_ _68\"> </span> 1,0530<span class=\"_ _68\"> </span> 1,1827<span class=\"_ _68\"> </span> 1,0666<span class=\"_ _68\"> </span> 1,1326<span class=\"_ _68\"> </span> Yen Giappo<span class=\"_ _0\"></span>nese<span class=\"_ _68\"> </span> 138,0274<span class=\"_ _68\"> </span> 129,8767<span class=\"_ _68\"> </span> 140,6600<span class=\"_ _68\"> </span> 130,3800<span class=\"_ _68\"> </span> Rupia Indian<span class=\"_ _0\"></span>a<span class=\"_ _68\"> </span> 82,6864<span class=\"_ _68\"> </span> 87,4392<span class=\"_ _68\"> </span> 88,1710<span class=\"_ _68\"> </span> 84,2292<span class=\"_ _68\"> </span> Yuan Renmin<span class=\"_ _0\"></span>bi Cinese<span class=\"_ _68\"> </span> 7,0788<span class=\"_ _68\"> </span> 7,6282<span class=\"_ _68\"> </span> 7,3582<span class=\"_ _68\"> </span> 7,1947<span class=\"_ _68\"> </span>Real Brasiliano<span class=\"_ _68\"> </span> 5,4399<span class=\"_ _68\"> </span> 6,3779<span class=\"_ _68\"> </span> 5,6386<span class=\"_ _68\"> </span> 6,3101<span class=\"_ _68\"> </span> Sterlina inglese<span class=\"_ _68\"> </span> 0,8528<span class=\"_ _68\"> </span> 0,8596<span class=\"_ _68\"> </span> 0,8869<span class=\"_ _68\"> </span> 0,8403<span class=\"_ _68\"> </span> Conversione del<span class=\"_ _1\"></span>le poste in valuta<span class=\"_ _68\"> </span>Le <span class=\"_ _21\"> </span>transazioni <span class=\"_ _e\"> </span>in <span class=\"_ _21\"> </span>valuta <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>dalla <span class=\"_ _21\"> </span>valuta <span class=\"_ _e\"> </span>funzionale <span class=\"_ _e\"> </span>sono <span class=\"_ _21\"> </span>rilevate <span class=\"_ _e\"> </span>al <span class=\"_ _21\"> </span>tasso <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>cambio <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>essere <span class=\"_ _e\"> </span>alla <span class=\"_ _21\"> </span>data<span class=\"_ _1\"></span> dell\u2019operazione. <span class=\"_ _d\"> </span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"> </span>monetarie <span class=\"_ _5\"> </span>denominate <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>valuta <span class=\"_ _5\"> </span>diversa <span class=\"_ _10\"> </span>dall\u2019Eu<span class=\"_ _1\"></span>ro <span class=\"_ _5\"> </span>sono <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivamente<span class=\"_ _68\"> </span> adeguate <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>dell\u2019eserci<span class=\"_ _1\"></span>zio. Le <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ferenze <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>eventual<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>emergenti<span class=\"_ _68\"> </span> sono riflesse nel <span class=\"_ _1\"></span>conto economico a<span class=\"_ _1\"></span>ll\u2019interno delle vo<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span><span class=\"ff2\">i relative ai p<span class=\"_ _1\"></span>roventi o oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _68\"> </span></span><span class=\"ff2\">.<span class=\"_ _68\"> </span></span>2.  <span class=\"_ _2b\"> </span>SOMMAR<span class=\"_ _1\"></span>IO DEI PRINC<span class=\"_ _1\"></span>IPI CONTABILI E DEI<span class=\"_ _1\"></span> CRITERI DI VALU<span class=\"_ _1\"></span>TAZIONE<span class=\"_ _68\"> </span> Principi general<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>Il Bilancio Conso<span class=\"_ _1\"></span>lidato \u00e8 stato p<span class=\"_ _1\"></span>redisposto: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>delle <span class=\"_ _2\"></span>migliori <span class=\"_ _c\"></span>conoscenze <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>IFRS <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>tenuto <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>migliore <span class=\"_ _c\"></span>dottrina <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>mater<span class=\"_ _1\"></span>ia; <span class=\"_ _c\"></span>eventuali </span></span>futuri <span class=\"_ _10\"> </span>ori<span class=\"_ _1\"></span>entamenti <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>aggiornamen<span class=\"_ _1\"></span>ti <span class=\"_ _10\"> </span>interpreta<span class=\"_ _1\"></span>tivi <span class=\"_ _10\"> </span>trovera<span class=\"_ _1\"></span>nno <span class=\"_ _10\"> </span>riflesso <span class=\"_ _5\"></span>negli <span class=\"_ _5\"> </span>esercizi <span class=\"_ _5\"> </span>successivi, <span class=\"_ _10\"> </span>secondo <span class=\"_ _5\"></span>le modalit\u00e0 di volta i<span class=\"_ _1\"></span>n volta previste dai p<span class=\"_ _1\"></span>rincipi contabil<span class=\"_ _1\"></span>i di riferimento; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nella  prospet<span class=\"_ _1\"></span>tiva  della  co<span class=\"_ _1\"></span>ntin<span class=\"ff5\">uit\u00e0  dell\u2019attivit\u00e0  a<span class=\"_ _1\"></span>ziendale,  secondo<span class=\"_ _1\"></span>  il  princip<span class=\"_ _1\"></span>io  della  contab<span class=\"_ _1\"></span>ilizzazione  p<span class=\"_ _1\"></span>er </span></span></span>competenza <span class=\"_ _b\"> </span>economica, <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>rispetto <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>principio <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>rilevanza <span class=\"_ _b\"> </span>e <span class=\"_ _e\"> </span>significativ<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _e\"> </span>dell\u2019info<span class=\"_ _1\"></span>rmazione, <span class=\"_ _b\"> </span>della prevalenza <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la so<span class=\"_ _1\"></span>stanza <span class=\"_ _1\"></span>sulla <span class=\"_ _4\"></span>forma <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nell\u2019ottica <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>favorire <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>coere<span class=\"ff2\">nza <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>le pr<span class=\"_ _1\"></span>esentazioni <span class=\"_ _1\"></span>futur<span class=\"_ _1\"></span>e. Le <span class=\"_ _4\"></span>attivit\u00e0 </span>e l<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>ssivit\u00e0, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>cavi <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>fra <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>compensati, <span class=\"_ _1\"></span>salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ci\u00f2 <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>amm<span class=\"_ _1\"></span>esso o <span class=\"_ _1\"></span>richie<span class=\"_ _1\"></span>sto da<span class=\"_ _1\"></span>i P<span class=\"_ _1\"></span>rincipi Contabili Interna<span class=\"_ _1\"></span>zionali;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sulla <span class=\"_ _4\"></span>base <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>convenzionale <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>storico, <span class=\"_ _4\"></span>fatta <span class=\"_ _1\"></span>ecce<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>passivit\u00e0 </span></span>finanziarie nei <span class=\"_ _0\"></span>casi i<span class=\"_ _0\"></span>n cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>obbligatoria l\u2019applicazione del <span class=\"_ _0\"></span>criterio del <span class=\"_ _2\"></span><span class=\"ff7\">fair val<span class=\"_ _0\"></span>ue<span class=\"ff2\">, e per<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>societ\u00e0 che </span></span>operano in econom<span class=\"_ _1\"></span>ie soggette a iperinflazion<span class=\"_ _1\"></span>e, redatti sulla ba<span class=\"_ _1\"></span>se del criterio de<span class=\"_ _1\"></span>i costi correnti.  Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>sono forn<span class=\"_ _1\"></span>ite ind<span class=\"_ _1\"></span>icazioni <span class=\"_ _1\"></span>circa g<span class=\"_ _1\"></span>li s<span class=\"_ _1\"></span>chemi <span class=\"_ _1\"></span>di bila<span class=\"_ _1\"></span>ncio ado<span class=\"_ _1\"></span>ttati ed <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>significativi <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>i contab<span class=\"_ _1\"></span>ili e <span class=\"_ _4\"></span>conne<span class=\"_ _0\"></span>ss<span class=\"ls8\">i </span>criteri di valutaz<span class=\"_ _1\"></span>ione applicati nel<span class=\"_ _1\"></span>la redazione del Bila<span class=\"_ _1\"></span>ncio Consolidato. Prospetti e sche<span class=\"_ _1\"></span>mi di bilancio Il <span class=\"_ _2\"></span>Bil<span class=\"_ _0\"></span>ancio <span class=\"_ _2\"></span>Consolidato <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>costitu<span class=\"_ _1\"></span>ito <span class=\"_ _c\"></span>dai <span class=\"_ _c\"></span>prospett<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>contabili <span class=\"_ _2\"></span>obbligatori <span class=\"_ _c\"></span>previsti <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>principio <span class=\"_ _2\"></span>IAS <span class=\"_ _c\"></span>1 <span class=\"_ _2\"></span>(cont<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>economico consolidato, <span class=\"_ _21\"> </span>situazione <span class=\"_ _21\"> </span>patrimoniale <span class=\"_ _21\"> </span>finanziaria <span class=\"_ _21\"> </span>consolidata, <span class=\"_ _21\"> </span>r<span class=\"_ _0\"></span>endiconto<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>fina<span class=\"_ _0\"></span>nziario <span class=\"_ _21\"> </span>consolidato, <span class=\"_ _21\"> </span>pr<span class=\"_ _0\"></span>ospe<span class=\"_ _1\"></span>tto <span class=\"_ _6\"> </span>delle<span class=\"_ _1\"></span> variazioni <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>consolida<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>prospetto <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>eco<span class=\"_ _1\"></span>nomico <span class=\"_ _c\"></span>complessiv<span class=\"_ _1\"></span>o) <span class=\"_ _c\"></span>corredat<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>dalle note <span class=\"_ _c\"></span>illustrative. <span class=\"_ _c\"></span>Gli <span class=\"_ _c\"></span>schemi <span class=\"_ _c\"></span>utilizzati <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>quelli <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>meglio <span class=\"_ _c\"></span>rappresentan<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>situazione <span class=\"_ _c\"></span>economica, <span class=\"_ _d\"></span>patrimoniale <span class=\"_ _2\"></span>e finanziaria del G<span class=\"_ _1\"></span>ruppo. Il <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _0\"></span>consolidato <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>presentato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>natura <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>sa, <span class=\"_ _0\"></span>evidenziando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>risultati <span class=\"_ _2\"></span>intermedi <span class=\"_ _0\"></span>relativi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>risultato operativo ed al ri<span class=\"_ _1\"></span>sultato prima delle <span class=\"_ _1\"></span>imposte. La <span class=\"_ _5\"></span>situazione <span class=\"_ _d\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>finanziaria <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _5\"> </span>stata <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>edatta<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>secondo <span class=\"_ _d\"></span>lo <span class=\"_ _5\"> </span>schema <span class=\"_ _5\"></span>che <span class=\"_ _d\"></span>evidenzia <span class=\"_ _5\"></span>la <span class=\"_ _d\"></span>ripartizione <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _5\"> </span>e passivit\u00e0 \u201ccorren<span class=\"_ _1\"></span>ti/non correnti\u201d. Un\u2019<span class=\"_ _1\"></span>attivit\u00e0 \u00e8 class<span class=\"_ _1\"></span>ificata come corrent<span class=\"_ _1\"></span>e quando:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si <span class=\"_ _1\"></span>suppone <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>tale <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>realizzi, <span class=\"_ _4\"></span>oppure <span class=\"_ _1\"></span>sia <span class=\"_ _4\"></span>posseduta <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>consumo, <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>normale <span class=\"_ _4\"></span>svolgimento<span class=\"_ _1\"></span> </span></span>del ciclo operativo;<span class=\"_ _1\"></span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 posseduta prin<span class=\"_ _1\"></span>cipalmente con la f<span class=\"_ _1\"></span>inalit\u00e0 di negoziarla<span class=\"_ _1\"></span>; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">si suppone che si <span class=\"_ _1\"></span>realizzi entro dodi<span class=\"_ _1\"></span>ci mesi dalla dat<span class=\"_ _1\"></span>a di chiusura del<span class=\"_ _1\"></span>l\u2019esercizio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 costituita da disponibilit\u00e0 liqu<span class=\"_ _1\"></span>ide o mezzi equivalenti (a meno che non <span class=\"_ _0\"></span>sia vietato scamb<span class=\"_ _1\"></span>iarla o utilizzarla per </span></span>estinguere una p<span class=\"_ _1\"></span>assivit\u00e0 per almeno dodi<span class=\"_ _1\"></span>ci mesi dalla data d<span class=\"_ _1\"></span>i chiusura dell\u2019eserc<span class=\"_ _1\"></span>izio).<span class=\"ff2\"> </span>Tutte <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>altre <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>classificate <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>corre<span class=\"_ _1\"></span>nti. <span class=\"_ _c\"></span>In <span class=\"_ _2\"></span>particolare, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>1 <span class=\"_ _c\"></span>include <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non co<span class=\"ls0\">rrenti <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>immobi<span class=\"_ _1\"></span>li, i<span class=\"_ _1\"></span>mpianti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macchinari, <span class=\"_ _4\"></span>le attivi<span class=\"_ _1\"></span>t\u00e0 i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _1\"></span>aventi <span class=\"_ _1\"></span>natura <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lungo <span class=\"_ _1\"></span>termine.<span class=\"_ _68\"> </span></span>Una passivit\u00e0 \u00e8 c<span class=\"_ _1\"></span>lassificata come co<span class=\"_ _1\"></span>rrente quando: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 previsto che ve<span class=\"_ _1\"></span>nga estinta nel nor<span class=\"_ _1\"></span>male ciclo operativ<span class=\"_ _1\"></span>o; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 posseduta prin<span class=\"_ _1\"></span>cipalmente con la f<span class=\"_ _1\"></span>inalit\u00e0 di negoziarla<span class=\"_ _1\"></span>; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">sar\u00e0 estinta ent<span class=\"_ _1\"></span>ro dodici mesi dall<span class=\"_ _1\"></span>a data di chiusura de<span class=\"_ _1\"></span>ll\u2019esercizio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">non esiste un d<span class=\"_ _1\"></span>iritto incondiziona<span class=\"_ _1\"></span>to a differire <span class=\"_ _1\"></span>il suo regolamen<span class=\"_ _1\"></span>to per almeno dod<span class=\"_ _1\"></span>ici mesi dalla d<span class=\"_ _1\"></span>ata di chiusur<span class=\"_ _1\"></span>a </span></span>dell\u2019esercizio. <span class=\"_ _10\"> </span>Le <span class=\"_ _10\"> </span>clausol<span class=\"ff2\">e <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>una <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>potrebbero, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>scelta <span class=\"_ _10\"> </span>della <span class=\"_ _10\"> </span>controparte, <span class=\"_ _10\"> </span>dar <span class=\"_ _10\"> </span>luogo <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>sua </span>estinzione <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>l\u2019emis<span class=\"_ _1\"></span>sione di <span class=\"_ _1\"></span>strume<span class=\"_ _1\"></span>nti rappr<span class=\"_ _1\"></span>esentativi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale, n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>incidono <span class=\"_ _1\"></span>sulla s<span class=\"_ _1\"></span>ua clas<span class=\"_ _1\"></span>sificazione.<span class=\"ff2\"> </span>Tutte le altre pa<span class=\"_ _1\"></span>ssivit\u00e0 sono classifi<span class=\"_ _1\"></span>cate dall\u2019impresa co<span class=\"ff2\">me non co<span class=\"_ _1\"></span>rrenti. </span>Il ciclo operativo \u00e8 i<span class=\"_ _1\"></span>l tempo che intercorre tr<span class=\"_ _1\"></span>a l\u2019acquisizione di be<span class=\"_ _1\"></span>ni per il processo produ<span class=\"_ _1\"></span>ttivo e la loro realiz<span class=\"_ _1\"></span>zazione in<span class=\"_ _0\"></span><span class=\"ff2\"> </span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>mezz<span class=\"_ _1\"></span>i eq<span class=\"_ _1\"></span>uivalenti. <span class=\"_ _4\"></span>Quando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nor<span class=\"_ _1\"></span>male <span class=\"_ _1\"></span>ciclo <span class=\"_ _4\"></span>operativo <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>\u00e8 c<span class=\"_ _1\"></span>hiaramente <span class=\"_ _4\"></span>identificabile, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>suppone che la sua durata s<span class=\"_ _1\"></span>ia di dodici mes<span class=\"_ _1\"></span>i.<span class=\"_ _68\"> </span>Il rendiconto fin<span class=\"_ _1\"></span>anziario \u00e8 redatto s<span class=\"_ _1\"></span>econdo il metodo <span class=\"_ _1\"></span>indiretto. Il prospetto delle variazioni<span class=\"_ _1\"></span> del<span class=\"_ _0\"></span> patrimonio netto conso<span class=\"_ _1\"></span>lidato illustra le variazioni intervenute nelle voci del patrimon<span class=\"_ _1\"></span>io netto relative a:<span class=\"_ _1\"></span> - rilevazione del<span class=\"_ _1\"></span> risultato del periodo e <span class=\"_ _1\"></span>destinazione de<span class=\"_ _1\"></span>l risultato del per<span class=\"_ _1\"></span>iodo precedente; - ammontari re<span class=\"_ _1\"></span>lativi ad operazioni con g<span class=\"_ _1\"></span>li azionisti; - <span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>ascuna <span class=\"_ _2\"></span>voce <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>utile <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>perdita <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>eventuali <span class=\"_ _2\"></span>effetti <span class=\"_ _c\"></span>fiscali <span class=\"_ _2\"></span>che, <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>richiesto <span class=\"_ _c\"></span>dai <span class=\"_ _c\"></span>princip<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>IAS/IFRS, <span class=\"_ _2\"></span>sono imputate <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attuariali <span class=\"_ _2\"></span>generat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>piani <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>e Hedging reserve<span class=\"ff2 lsf\">);<span class=\"ls0\"> </span></span>- <span class=\"_ _c\"></span>movimentazione <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>riserve <span class=\"_ _d\"></span>da <span class=\"_ _c\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>degli <span class=\"_ _d\"></span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _d\"></span>der<span class=\"_ _1\"></span>ivati <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>copertu<span class=\"_ _1\"></span>ra <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>cassa <span class=\"_ _c\"></span>futuri <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>netto<span class=\"_ _1\"></span> dell\u2019eventuale e<span class=\"_ _1\"></span>ffetto fiscale;<span class=\"ff2\"> </span>- <span class=\"ff5\">l\u2019effetto deriva<span class=\"_ _1\"></span>nte dalla variazion<span class=\"_ _1\"></span>e dell\u2019area di conso<span class=\"_ _1\"></span>lidamento;<span class=\"ff2\"> </span></span>- <span class=\"ff5\">l\u2019effetto delle <span class=\"_ _1\"></span>differenze d<span class=\"ff2\">erivanti dal<span class=\"_ _1\"></span>la conversione dei b<span class=\"_ _1\"></span>ilanci di imprese est<span class=\"_ _1\"></span>ere; </span></span>- <span class=\"ff5\">l\u2019effetto deriva<span class=\"_ _1\"></span>nte da eventuali cam<span class=\"_ _1\"></span>biamenti dei princ<span class=\"_ _1\"></span>ipi contabili.<span class=\"ff2\"> </span></span>Il <span class=\"_ _4\"></span>prospetto <span class=\"_ _4\"></span>consolidato <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>evidenzia <span class=\"_ _4\"></span>separatament<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>risultato <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>provento ed <span class=\"_ _10\"> </span>onere <span class=\"_ _10\"> </span>non <span class=\"_ _10\"> </span>transitati <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _10\"> </span>economico<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>ma <span class=\"_ _10\"> </span>imputati <span class=\"_ _10\"> </span>direttamente <span class=\"_ _5\"> </span>a  pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _10\"> </span>netto, <span class=\"_ _10\"> </span>sulla <span class=\"_ _10\"> </span>base <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>specifiche prescrizioni dei <span class=\"_ _1\"></span>principi contabili i<span class=\"_ _1\"></span>nternazionali. Il <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>Consolidato \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span>redatto in <span class=\"_ _2\"></span>Euro, valuta <span class=\"_ _0\"></span>funzionale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Societ\u00e0. <span class=\"_ _0\"></span>Le si<span class=\"_ _0\"></span>tuazion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>fi<span class=\"_ _2\"></span>nanziarie, patrimoniali,<span class=\"_ _1\"></span> economiche, <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>note <span class=\"_ _d\"></span>informative <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>mmento <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>tabelle <span class=\"_ _d\"></span>illustrative <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>espresse <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>Euro, <span class=\"_ _d\"></span>salvo <span class=\"_ _d\"></span>ove<span class=\"_ _1\"></span> diversamente ind<span class=\"_ _1\"></span>icato<span class=\"_ _68\"> </span>.<span class=\"ff4\"> </span>Principi contabi<span class=\"_ _1\"></span>li e criteri di valuta<span class=\"_ _1\"></span>zione Si illustrano <span class=\"_ _1\"></span>di segu<span class=\"_ _1\"></span>ito i c<span class=\"_ _1\"></span>riteri adottati <span class=\"_ _1\"></span>con ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _1\"></span>alla classificaz<span class=\"_ _1\"></span>ione, iscrizio<span class=\"_ _1\"></span>ne, valutazione <span class=\"_ _1\"></span>e can<span class=\"_ _1\"></span>cellazione de<span class=\"_ _1\"></span>lle diverse poste de<span class=\"_ _1\"></span>ll\u2019attivo e del pass<span class=\"_ _1\"></span>ivo, nonch\u00e9 i crite<span class=\"_ _1\"></span>ri di rilevazione de<span class=\"_ _1\"></span>lle componenti reddi<span class=\"_ _1\"></span>tuali.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _68\"> </span> Un\u2019attivit\u00e0 im<span class=\"_ _1\"></span>materiale \u00e8 un\u2019attivit\u00e0 c<span class=\"_ _1\"></span>he, contemporan<span class=\"_ _1\"></span>eamente, soddisfa <span class=\"_ _1\"></span>le seguenti condi<span class=\"_ _1\"></span>zioni:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 identificabile; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 non monetaria;<span class=\"_ _1\"></span> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 priva di consist<span class=\"_ _1\"></span>enza fisica; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 sotto il contro<span class=\"_ _1\"></span>llo dell\u2019impresa <span class=\"_ _1\"></span>che redige il bilan<span class=\"_ _1\"></span>cio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che pr<span class=\"_ _1\"></span>oduca benefici econo<span class=\"_ _1\"></span>mici futuri per <span class=\"ff5\">l\u2019impresa.<span class=\"_ _68\"> </span></span></span></span>Se <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>soddi<span class=\"_ _1\"></span>sfa <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>requisiti <span class=\"_ _2\"></span>sopra <span class=\"_ _0\"></span>indicati <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>definito <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriale, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>spesa <span class=\"_ _0\"></span>sostenuta <span class=\"_ _0\"></span>per acquistare l\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o per generarl<span class=\"_ _1\"></span>a internamente vien<span class=\"_ _1\"></span>e contabilizzata c<span class=\"_ _1\"></span>ome un costo quando \u00e8 s<span class=\"_ _1\"></span>tata sostenuta.<span class=\"ff2\"> </span>Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span><span class=\"ff5\">immateriali <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevate <span class=\"_ _5\"> </span>inizialmente <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>cos<span class=\"_ _0\"></span>to. <span class=\"_ _5\"> </span>Il <span class=\"_ _5\"> </span>costo <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>acquisite <span class=\"_ _5\"> </span>dall\u2019estern<span class=\"_ _1\"></span>o </span>comprende il p<span class=\"_ _1\"></span>rezzo d\u2019acquisto e qualu<span class=\"_ _1\"></span>nque costo diret<span class=\"_ _1\"></span>tamente attribuibile. <span class=\"ff2\"> </span>L\u2019avviamento <span class=\"_ _2\"></span>generato <span class=\"_ _2\"></span>internamente <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>rilevato <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>cos\u00ec<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla </span>ricerca (o dalla fa<span class=\"_ _1\"></span>se di ricerca di <span class=\"_ _1\"></span>un progetto interno).<span class=\"_ _68\"> </span>Un\u2019attivit\u00e0 i<span class=\"_ _0\"></span>mmateriale derivante <span class=\"_ _2\"></span>dal<span class=\"_ _1\"></span>lo <span class=\"_ _2\"></span>svi<span class=\"_ _1\"></span>luppo <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sviluppo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span>interno <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rilevata <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>viene<span class=\"_ _1\"></span> dimostrato il ris<span class=\"_ _1\"></span>petto delle seguenti condiz<span class=\"_ _1\"></span>ioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la f<span class=\"_ _1\"></span>attibilit\u00e0 <span class=\"_ _1\"></span>tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>completare <span class=\"_ _4\"></span>l\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale <span class=\"_ _1\"></span>in modo <span class=\"_ _4\"></span>da essere <span class=\"_ _1\"></span>dispon<span class=\"_ _1\"></span>ibile pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019uso o <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la vendita;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019intenzione a co<span class=\"_ _1\"></span>mpletare l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 immateriale pe<span class=\"_ _1\"></span>r usarla o vender<span class=\"_ _1\"></span>la;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la capacit\u00e0 a u<span class=\"_ _1\"></span>sare o <span class=\"ls4\">di<span class=\"_ _0\"></span></span> <span class=\"ff5\">vendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ff2\">mmateriale;<span class=\"_ _68\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">il <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>immateriale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>grado <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>are <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>economi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare <span class=\"_ _4\"></span>l\u2019esistenza<span class=\"_ _1\"></span> </span></span>di un <span class=\"_ _0\"></span>mercato per il prodotto dell\u2019attivit\u00e0 immateriale o per <span class=\"_ _0\"></span>l\u2019attivit\u00e0 immater<span class=\"_ _1\"></span>iale st<span class=\"_ _0\"></span>essa o, se <span class=\"_ _0\"></span>deve essere usata per fini intern<span class=\"_ _1\"></span>i, la sua utilit\u00e0; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>disponibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risorse t<span class=\"_ _0\"></span>ecniche, finanziarie e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>altro tipo <span class=\"_ _0\"></span>adeguate <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span><span class=\"ff5\">comp<span class=\"_ _1\"></span>letare <span class=\"_ _0\"></span>lo sviluppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per l<span class=\"_ _0\"></span>\u2019utiliz<span class=\"_ _1\"></span>zo </span></span></span>o la vendita del bene<span class=\"_ _1\"></span>; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la capacit\u00e0 di va<span class=\"_ _1\"></span>lutare attendibilmen<span class=\"_ _1\"></span>te il costo attribuib<span class=\"_ _1\"></span>ile all\u2019attivit\u00e0 <span class=\"ff2\">immateriale d<span class=\"_ _1\"></span>urante il suo sviluppo<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff2\">. </span></span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutate attraverso <span class=\"_ _0\"></span>l\u2019utilizzo del <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del costo <span class=\"_ _0\"></span>conformemente allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>38. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>modello<span class=\"_ _1\"></span> del <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>prevede <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>dop<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _c\"></span>debba<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>essere <span class=\"_ _2\"></span>iscritta<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>degli </span>ammortamenti acc<span class=\"_ _1\"></span>umulati e di qua<span class=\"_ _1\"></span>lsiasi perdita pe<span class=\"_ _1\"></span>r riduzione di va<span class=\"_ _1\"></span>lore accumulata.<span class=\"_ _68\"> </span>  Nell\u2019ambito del Gr<span class=\"_ _1\"></span>uppo sono ident<span class=\"_ _1\"></span>ificabili le seguen<span class=\"_ _1\"></span>ti principali a<span class=\"_ _1\"></span>ttivit\u00e0 immateria<span class=\"_ _1\"></span>li:<span class=\"_ _0\"></span><span class=\"ff2\"> </span>(a) Avviamento<span class=\"_ _68\"> </span>L\u2019avviamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>classific<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attiv<span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>inizialmen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>contabilizzato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo,<span class=\"_ _1\"></span> </span>come <span class=\"_ _c\"></span>precedentemente <span class=\"_ _c\"></span>descritto, <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>successivamente <span class=\"_ _c\"></span>assoggettato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valutazione, <span class=\"_ _c\"></span>almeno <span class=\"_ _c\"></span>annuale, <span class=\"_ _c\"></span>volta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>individuar<span class=\"_ _1\"></span>e eventuali <span class=\"_ _e\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>(si <span class=\"_ _e\"> </span>veda <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>merito <span class=\"_ _e\"> </span>quanto <span class=\"_ _b\"> </span>ripor<span class=\"_ _0\"></span><span class=\"ff5\">tato <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>successivo <span class=\"_ _b\"> </span>paragrafo <span class=\"_ _e\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Riduzion<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>valore </span></span>dell\u2019Avviamento e degli immobili, impianti e macchinari e delle attivit\u00e0 immateriali e delle attivit\u00e0 per diritto d\u2019uso\u201d<span class=\"_ _0\"></span><span class=\"ff2\">). </span>Non \u00e8 consenti<span class=\"_ _1\"></span>to il ripristino di va<span class=\"_ _1\"></span>lore nel caso di un<span class=\"_ _1\"></span>a precedente sval<span class=\"_ _1\"></span>utazione p<span class=\"_ _0\"></span>er perd<span class=\"_ _1\"></span>ite di valore.<span class=\"_ _68\"> </span>(b) Attivit\u00e0 imm<span class=\"_ _1\"></span>ateriali a vita uti<span class=\"_ _1\"></span>le definita Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>vita <span class=\"_ _10\"> </span>utile <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>efinita <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>rilevate <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>costo, <span class=\"_ _10\"> </span>come <span class=\"_ _5\"> </span>precedentemente <span class=\"_ _10\"> </span>descr<span class=\"_ _1\"></span>itto, <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>netto <span class=\"_ _10\"> </span>degli ammortamenti cu<span class=\"_ _1\"></span>mulati e delle eventu<span class=\"_ _1\"></span>ali perdite di valore. L\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>inizio <span class=\"_ _4\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _4\"></span>in cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8 dispon<span class=\"_ _1\"></span>ibile <span class=\"_ _1\"></span>all\u2019uso <span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>\u00e8 r<span class=\"_ _1\"></span>ipartito <span class=\"_ _1\"></span>sistematica<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elazion<span class=\"_ _1\"></span>e alla <span class=\"_ _1\"></span>residua <span class=\"_ _4\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>utilizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>stessa e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cio\u00e8 <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stima<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile; <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _4\"></span>da a<span class=\"_ _1\"></span>mmortizzare e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>recuperabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>iscrizione <span class=\"_ _0\"></span>valgono i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>criteri i<span class=\"_ _0\"></span>ndicati, <span class=\"_ _0\"></span>rispet<span class=\"_ _1\"></span>tivamente, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>paragrafi <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e </span>macchinari<span class=\"ff5\">\u201d e \u201c<span class=\"ffe\">Riduzione di valore dell\u2019A<span class=\"_ _1\"></span>vviamento, degli immobi<span class=\"_ _1\"></span>li, impianti e macchinari e delle<span class=\"_ _68\"> </span></span></span>immateria<span class=\"_ _1\"></span>li e delle a<span class=\"ffe\">ttivit\u00e0 per di<span class=\"_ _1\"></span>ritto d\u2019uso\u201d<span class=\"ff2\">. </span></span>La vita utile st<span class=\"_ _1\"></span>imata dal Gruppo pe<span class=\"_ _1\"></span>r le varie categorie <span class=\"_ _1\"></span>di attivit\u00e0 immate<span class=\"_ _1\"></span>riali \u00e8 di seguito ripo<span class=\"_ _1\"></span>rtata: Categoria<span class=\"_ _0\"></span> di attivit\u00e0 immateriale<span class=\"_ _0\"></span> Vita utile Diritti di brevetto<span class=\"_ _0\"></span> industriale e diritti di u<span class=\"_ _0\"></span>tilizzazione delle opere <span class=\"_ _2\"></span>dell'ingegno da 3 a 5 ann<span class=\"_ _0\"></span>i Concessioni, licenze<span class=\"_ _0\"></span> e marchi  da 3 a 10 anni Know-h<span class=\"_ _0\"></span>ow e Tecnologie da 13 a 25 anni Relazioni commer<span class=\"_ _0\"></span>ciali  da 10 a 25 anni Costi di sviluppo<span class=\"_ _0\"></span> da 5 a 15 anni Altri beni  da 3 a 11 anni Attivit\u00e0 e passivit<span class=\"_ _1\"></span>\u00e0 per <span class=\"ffe\">diritto d\u2019uso e le<span class=\"_ _1\"></span>asing<span class=\"_ _68\"> </span></span>Gli one<span class=\"_ _1\"></span>ri sostenut<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>manutenzioni <span class=\"_ _1\"></span>e le <span class=\"_ _1\"></span>riparazi<span class=\"_ _1\"></span>oni di <span class=\"_ _1\"></span>natura <span class=\"_ _1\"></span>ordinaria <span class=\"_ _1\"></span>e/o <span class=\"_ _1\"></span>ciclica <span class=\"_ _1\"></span>sono dire<span class=\"_ _1\"></span>ttamente <span class=\"_ _1\"></span>imputati a <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> economico <span class=\"_ _24\"> </span><span class=\"ff5\">quando <span class=\"_ _24\"> </span>sostenuti. <span class=\"_ _3\"> </span>La <span class=\"_ _24\"> </span>capitalizzazione <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>inerenti<span class=\"_ _1\"></span> <span class=\"_ _24\"> </span>l\u2019ampliamento, <span class=\"_ _24\"> </span>l\u2019am<span class=\"_ _1\"></span>modernamento <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>il </span>miglioramento<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>strutturali <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>propriet\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _c\"></span>in <span class=\"_ _2\"></span>uso <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>effettuata <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>limiti <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _2\"></span>essi <span class=\"_ _c\"></span>rispondano <span class=\"_ _2\"></span>ai requisiti per esser<span class=\"_ _1\"></span>e separatamen<span class=\"_ _1\"></span>te clas<span class=\"ff5\">sificati come atti<span class=\"_ _1\"></span>vit\u00e0 o parte di un\u2019at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _68\"> </span></span><span class=\"ff5\">.<span class=\"ff2\">  </span></span>Il criterio <span class=\"_ _1\"></span>di ammort<span class=\"_ _1\"></span>amento <span class=\"_ _1\"></span>utilizzato per <span class=\"_ _1\"></span>gli immobi<span class=\"_ _1\"></span>li, impianti e <span class=\"_ _1\"></span>macchina<span class=\"_ _1\"></span>ri \u00e8 il <span class=\"_ _1\"></span>metodo a qu<span class=\"_ _1\"></span>ote cos<span class=\"_ _1\"></span>tanti, lungo <span class=\"_ _1\"></span>la vita<span class=\"_ _1\"></span> utile delle stesse. La vita utile st<span class=\"_ _1\"></span>imata dal Gruppo pe<span class=\"_ _1\"></span>r le varie categorie di im<span class=\"_ _1\"></span>mobili, impianti e m<span class=\"_ _1\"></span>acchinari \u00e8 di segui<span class=\"_ _1\"></span>to riportata: Categoria<span class=\"_ _0\"></span> di immobili, im<span class=\"_ _0\"></span>pianti e macchinari  Vita utile Fabbricati  da 25 a 35 anni Impianti e m<span class=\"_ _0\"></span>acchinari  da 8 a 25 anni Attrezzature <span class=\"_ _0\"></span> da 5 a 10 anni Beni strumentali <span class=\"_ _0\"></span>concessi in locazio<span class=\"_ _0\"></span>ne da 3 a 25 anni Altri beni  da 4 a 10 anni I terreni di prop<span class=\"_ _1\"></span>riet\u00e0 non vengono am<span class=\"_ _1\"></span>mortizzati.<span class=\"_ _68\"> </span>Ad <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>verifica <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>interv<span class=\"_ _1\"></span>enuti <span class=\"_ _4\"></span>rilevanti <span class=\"_ _4\"></span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>caratteristiche <span class=\"_ _4\"></span>attese <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>benefi<span class=\"_ _1\"></span>ci economici derivanti <span class=\"_ _0\"></span>dai cespiti capitalizzati e <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>caso provvede a <span class=\"_ _0\"></span>modificare il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>di ammortamento, che <span class=\"_ _0\"></span>viene<span class=\"_ _1\"></span> considerato co<span class=\"_ _1\"></span>me cambiamento di sti<span class=\"_ _1\"></span>ma secondo quanto prev<span class=\"_ _1\"></span>isto dal principio I<span class=\"_ _1\"></span>AS 8. Il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>macc<span class=\"_ _1\"></span>hinari <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>completamente <span class=\"_ _0\"></span>stornato <span class=\"_ _2\"></span>all\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>sua <span class=\"_ _0\"></span>dismissione <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>quando l\u2019impresa si att<span class=\"_ _1\"></span>ende che non possa de<span class=\"_ _1\"></span>rivare alcun bene<span class=\"_ _1\"></span>ficio economico dal<span class=\"_ _1\"></span>la sua cessione.<span class=\"ff2\"> </span>L'utile <span class=\"_ _c\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>perdita <span class=\"_ _2\"></span>generati <span class=\"_ _2\"></span>dalla <span class=\"_ _c\"></span>cessione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>elemento <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>immobili, <span class=\"_ _2\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>macchinari <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>determinato<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>la differenza t<span class=\"_ _1\"></span>ra il <span class=\"_ _1\"></span>corrispettivo <span class=\"_ _1\"></span>netto della <span class=\"_ _1\"></span>cessione e<span class=\"_ _1\"></span> il v<span class=\"_ _1\"></span>alore conta<span class=\"_ _1\"></span>bile del <span class=\"_ _1\"></span>bene, e <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>rilevato ne<span class=\"_ _1\"></span>l conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>\"altri p<span class=\"_ _1\"></span>roventi\". Quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>elementi d<span class=\"_ _1\"></span>i im<span class=\"_ _1\"></span>mobili, <span class=\"_ _1\"></span>impianti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>rivalutati <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>venduti, <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>importi <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>nella riserva di rivaluta<span class=\"_ _1\"></span>zione sono tr<span class=\"_ _1\"></span>asferiti alla voce ut<span class=\"_ _1\"></span>ili portati a nuovo. I contributi in conto capitale sono contabilizzati quand<span class=\"_ _1\"></span>o sussiste la ragionev<span class=\"_ _0\"></span>ole certezza che essi saranno ricevuti e che tutte le condizioni ad <span class=\"_ _0\"></span>essi riferite risult<span class=\"_ _1\"></span>ino soddisfatte. I contributi sono <span class=\"_ _0\"></span>quindi sosp<span class=\"_ _1\"></span>esi tra l<span class=\"_ _0\"></span>e passivit\u00e0 e accreditati p<span class=\"_ _0\"></span><span class=\"lsf\">ro<span class=\"_ _0\"></span></span>-<span class=\"_ _68\"> </span>quota al conto ec<span class=\"_ _1\"></span>onomico in relazione <span class=\"_ _1\"></span>alla vita utile dei re<span class=\"_ _1\"></span>lativi cespiti<span class=\"_ _68\"> </span>.<span class=\"ff7\"> </span>Ri<span class=\"ffe ls0\">duzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore dell\u2019Avviamento, <span class=\"_ _0\"></span>degli i<span class=\"_ _0\"></span>mmob<span class=\"_ _1\"></span>ili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>macchinari e <span class=\"_ _0\"></span>delle<span class=\"_ _68\"> </span></span>immateriali e <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 per diritto d\u2019uso<span class=\"ff7\"> </span>(a) Avviamento Come <span class=\"_ _2\"></span>precedentement<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>indicato, <span class=\"_ _2\"></span>l\u2019avviamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>sottoposto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>erabilit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>(c.d. <span class=\"_ _c\"></span><span class=\"ff7\">i<span class=\"_ _0\"></span>mpairmen<span class=\"_ _1\"></span>t </span>test<span class=\"ff2\">) <span class=\"_ _1\"></span>annualmente <span class=\"_ _4\"></span>o pi\u00f9 <span class=\"_ _4\"></span>frequentemente, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>indicatori <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>possano <span class=\"_ _4\"></span>far r<span class=\"_ _1\"></span>itenere <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>possa <span class=\"_ _4\"></span>aver <span class=\"_ _1\"></span>subito </span>una <span class=\"_ _c\"></span>riduzione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valore, <span class=\"_ _2\"></span>secondo <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _c\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _c\"></span>(Riduzione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _1\"></span>). <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>verif<span class=\"_ _1\"></span>ica <span class=\"_ _c\"></span>viene svolta, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>norma, <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>pertant<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>verifica <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>costituita <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span><span class=\"ls20\">i </span>chiusura del bilan<span class=\"_ _1\"></span>cio. L\u2019<span class=\"ff7 ls9\">im<span class=\"ls0\">pairment  test<span class=\"ff2\">  viene <span class=\"_ _b\"> </span>effettuato  con  riferimento <span class=\"_ _b\"> </span>alle <span class=\"_ _b\"> </span>famiglie  di <span class=\"_ _b\"> </span><span class=\"ff5\">unit\u00e0  generatrici  di  f<span class=\"_ _0\"></span>lussi  finanziari  (\u201c<span class=\"_ _0\"></span></span></span>Cash </span></span>Generating <span class=\"_ _1\"></span>Units<span class=\"ff5\">\u201d, <span class=\"_ _1\"></span>\u201cCGU\u201d)<span class=\"ff2\">, <span class=\"_ _1\"></span>corrispondenti <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>segment<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>business, <span class=\"ff5\">a<span class=\"_ _1\"></span>lle qua<span class=\"_ _1\"></span>li \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>allocato <span class=\"_ _1\"></span>l\u2019avviamento. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>di </span></span></span>un\u2019attivit\u00e0 \u00e8 il pi\u00f9 <span class=\"_ _0\"></span>piccolo gruppo di attivit\u00e0 che comprende l\u2019attivit\u00e0 stessa e che genera flussi finanziari in entrata che sono <span class=\"_ _1\"></span>ampiame<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>indipendenti <span class=\"_ _4\"></span>dai <span class=\"_ _1\"></span>flussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>entrata <span class=\"_ _1\"></span>derivanti <span class=\"_ _4\"></span>dalle <span class=\"_ _1\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>grupp<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>L\u2019eventual<span class=\"ff2 ls21\">e </span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>dell\u2019av<span class=\"_ _1\"></span>via<span class=\"ff2\">mento <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>rilevata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>recuperab<span class=\"_ _1\"></span>ile <span class=\"_ _0\"></span>dello <span class=\"_ _2\"></span>stesso <span class=\"_ _0\"></span>risulti <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>al </span>suo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>iscrizione in <span class=\"_ _2\"></span>bilancio. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>intende <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>CG<span class=\"_ _1\"></span>U, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>netto degli oneri di di<span class=\"_ _1\"></span>smissione, e il r<span class=\"_ _1\"></span>elati<span class=\"ff5\">vo valore in uso, intend<span class=\"_ _1\"></span>endosi per quest\u2019u<span class=\"_ _1\"></span>ltimo il valor<span class=\"_ _1\"></span>e attuale dei flus<span class=\"_ _1\"></span>si finanziari<span class=\"_ _1\"></span> </span>futuri sti<span class=\"_ _1\"></span>mati per <span class=\"_ _1\"></span>tale at<span class=\"_ _1\"></span>tivit\u00e0. Nel<span class=\"_ _1\"></span> determ<span class=\"_ _1\"></span>inare il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d'uso, i <span class=\"_ _1\"></span>flussi fin<span class=\"_ _1\"></span>anziari fut<span class=\"_ _1\"></span>uri at<span class=\"_ _1\"></span>tesi sono <span class=\"_ _1\"></span>attualizzati <span class=\"_ _1\"></span>utilizzando un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di sc<span class=\"_ _0\"></span>onto al <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>delle im<span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette le <span class=\"_ _0\"></span>valutazioni correnti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato del <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>denaro, rapportato al <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>dell\u2019investimento <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>ai <span class=\"_ _e\"> </span>rischi <span class=\"_ _b\"> </span>specifici <span class=\"_ _b\"> </span>dell'attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Nel <span class=\"_ _e\"> </span>caso <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>la <span class=\"_ _e\"> </span>riduzione <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>valore <span class=\"_ _b\"> </span>derivante dall\u2019<span class=\"ff7\">impairment test<span class=\"ff2\"> <span class=\"_ _0\"></span></span></span>sia <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>dell\u2019avviamento <span class=\"_ _0\"></span>allocato <span class=\"_ _0\"></span>alla CGU, <span class=\"_ _0\"></span>l\u2019eccedenza residua <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>allocata alle attivit\u00e0 <span class=\"_ _1\"></span>incluse <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>proporzione <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di ca<span class=\"_ _1\"></span>rico. Ta<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>llocazione <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>limite <span class=\"_ _1\"></span>minimo <span class=\"_ _1\"></span>l\u2019importo <span class=\"_ _1\"></span>pi\u00f9 alto tra:<span class=\"_ _68\"> </span>Uno strumento f<span class=\"_ _1\"></span>inanziario derivato \u00e8 <span class=\"_ _1\"></span>classificato com<span class=\"_ _1\"></span>e di copertura s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>viene docu<span class=\"_ _1\"></span>mentata in modo <span class=\"_ _1\"></span>formale la relaz<span class=\"_ _1\"></span>ione<span class=\"_ _68\"> </span> fra <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>strumento <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>copertura <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>l\u2019elemento <span class=\"_ _d\"></span>coperto, <span class=\"_ _d\"></span>includendo <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>obiett<span class=\"_ _1\"></span>ivi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>gestione <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rischio, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>strategia <span class=\"_ _d\"> </span>per<span class=\"_ _68\"> </span> effettuare la<span class=\"_ _1\"></span> copertura e i m<span class=\"_ _1\"></span>etodi che sa<span class=\"_ _1\"></span>ranno utilizzati <span class=\"_ _1\"></span>per verificarne<span class=\"_ _1\"></span> l\u2019efficacia p<span class=\"_ _1\"></span>ros<span class=\"_ _0\"></span>pettica e r<span class=\"_ _1\"></span>etrospettiva. L<span class=\"_ _1\"></span>\u2019efficacia<span class=\"_ _68\"> </span> di ciascuna cope<span class=\"_ _1\"></span>rtura \u00e8 verificata si<span class=\"_ _1\"></span>a al momento d<span class=\"_ _1\"></span>i accensione di ciascun<span class=\"_ _1\"></span>o strumento der<span class=\"_ _1\"></span>ivato sia durante l<span class=\"_ _1\"></span>a sua vita, <span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span> in <span class=\"_ _5\"></span>particolare <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>ogni <span class=\"_ _5\"> </span>chiusura <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _5\"></span>infrannuale. <span class=\"_ _d\"></span>Generalmente, <span class=\"_ _d\"></span>una <span class=\"_ _10\"> </span>coper<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ura <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _5\"> </span>considerata<span class=\"_ _1\"></span> altamente \u201cefficace\u201d se, sia <span class=\"_ _0\"></span>all\u2019inizio sia <span class=\"_ _0\"></span>durante la sua <span class=\"_ _0\"></span>vita, i <span class=\"_ _0\"></span>cambiamenti del <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\">, nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span></span>fair value <span class=\"_ _0\"></span>hedge<span class=\"ff2\">,<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>o <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>fl<span class=\"_ _0\"></span>ussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>attesi <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>futuro, <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">cash <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>low<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>hedge<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _4\"></span>dell\u2019elemento <span class=\"_ _4\"></span>coperto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sostanzialm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span><span class=\"ff2\">compensa<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>dai cambiament<span class=\"_ _1\"></span>i del <span class=\"ff7\">fair value</span> dello stru<span class=\"_ _1\"></span>mento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _68\"> </span> Il principio cont<span class=\"_ _1\"></span>abile IFRS 9 prev<span class=\"_ _1\"></span>ede la possibilit\u00e0 di d<span class=\"_ _1\"></span>esignare le seguen<span class=\"_ _1\"></span>ti tre relazioni di cop<span class=\"_ _1\"></span>ertura:<span class=\"_ _68\"> </span> a)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>(fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>hedge)</span>: <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3 ls0\"><span class=\"ff2\"> </span></span>passivit\u00e0 <span class=\"_ _5\"></span>iscritte <span class=\"_ _5\"></span>in <span class=\"_ _5\"> </span>bilancio, <span class=\"_ _5\"> </span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variazioni <span class=\"_ _5\"></span>del <span class=\"_ _5\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>ue</span> <span class=\"_ _5\"></span>dello <span class=\"_ _5\"> </span>strumento <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>copertura <span class=\"_ _5\"></span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _68\"> </span> dell\u2019oggetto del<span class=\"_ _1\"></span>la copertura sono <span class=\"_ _1\"></span>imputate al conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff2\"> </span>b)<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>copertura <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _c\"></span>(<span class=\"ff7\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _c\"></span>hedge</span>): <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>coperture <span class=\"_ _c\"></span>finalizzate <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>neutralizzare <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span> variazioni nei flussi di cassa ori<span class=\"_ _0\"></span>ginat<span class=\"_ _1\"></span>i dall\u2019esecuzione futura di obbligazioni contrattualmente definite alla data<span class=\"_ _68\"> </span> di riferimento del <span class=\"_ _0\"></span>bilancio, le variazioni del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> dello <span class=\"_ _0\"></span>strumento derivato registrate successivament<span class=\"_ _1\"></span>e alla<span class=\"_ _68\"> </span> prima rilev<span class=\"_ _1\"></span>azione sono <span class=\"_ _1\"></span>contabilizza<span class=\"_ _1\"></span>te, limitata<span class=\"_ _1\"></span>mente alla sol<span class=\"_ _1\"></span>a quota e<span class=\"_ _1\"></span>fficace, n<span class=\"_ _1\"></span>el conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessivo<span class=\"_ _1\"></span> e quind<span class=\"_ _1\"></span>i in <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>riserva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonio <span class=\"_ _1\"></span>netto. <span class=\"_ _1\"></span>Quando <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>manifesta<span class=\"ff5\">no g<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>ffetti e<span class=\"_ _1\"></span>conomici o<span class=\"_ _1\"></span>riginati <span class=\"_ _1\"></span>dall\u2019oggetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>copertura, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>contabilizzata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riversata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>econo<span class=\"_ _1\"></span>mico. <span class=\"_ _0\"></span>Qualora<span class=\"_ _68\"> </span> la <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>perfett<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>efficace, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">fair v<span class=\"_ _1\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strume<span class=\"_ _1\"></span>nto di<span class=\"_ _1\"></span> cop<span class=\"_ _1\"></span>ertura r<span class=\"_ _1\"></span>iferibile <span class=\"_ _1\"></span>alla<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>porzione ineffica<span class=\"_ _1\"></span>ce dello stesso <span class=\"_ _1\"></span>\u00e8 immediatamente r<span class=\"_ _1\"></span>ilevata nel conto e<span class=\"_ _1\"></span>conomico.  c)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra di un investimento net<span class=\"_ _1\"></span>to in una gestione est<span class=\"_ _1\"></span>era (<span class=\"ff7\">net investment hedg<span class=\"_ _1\"></span>e<span class=\"ff2 lsa\">).<span class=\"_ _68\"> </span></span></span></span></span>Se <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>verifiche <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>confermano <span class=\"_ _2\"></span>l\u2019efficacia <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>copertura, <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>quel <span class=\"_ _c\"></span><span class=\"ff2\">momento <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>copertura vien<span class=\"_ _1\"></span>e interrotta e <span class=\"_ _1\"></span>il contratto derivato<span class=\"_ _1\"></span> di copertu<span class=\"_ _1\"></span>ra viene riclassifi<span class=\"_ _1\"></span>cato tra le attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _1\"></span> </span>value<span class=\"ff2\"> <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>impatto <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>economico <span class=\"_ _c\"></span>oppure <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _d\"></span>valutate <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>impatto <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>economico. La re<span class=\"_ _1\"></span>lazione di copertu<span class=\"_ _1\"></span>ra, inoltre, cessa qu<span class=\"_ _1\"></span>ando:<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il derivato scade, <span class=\"_ _1\"></span>viene venduto, <span class=\"_ _1\"></span>rescisso o eserc<span class=\"_ _1\"></span>itato<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\">;<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019elemento cope<span class=\"_ _1\"></span>rto \u00e8 venduto, sc<span class=\"_ _1\"></span>ade o \u00e8 rimborsato<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\">;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">non \u00e8 pi\u00f9 altament<span class=\"_ _1\"></span>e <span class=\"ff5\">probabile che l<span class=\"_ _1\"></span>\u2019operazione futu<span class=\"_ _1\"></span>ra coperta venga posta in<span class=\"_ _1\"></span> essere<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff2\"><span class=\"ff5\">.<span class=\"ff2\"> </span></span></span></span>Crediti commerc<span class=\"_ _1\"></span>iali I <span class=\"_ _2\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>trasferiment<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>beni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>dalla <span class=\"_ _2\"></span>prestazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _c\"></span>secondo <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>termini previsti <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span><span class=\"ff5\">base <span class=\"_ _c\"></span>alle <span class=\"_ _d\"> </span>disposizioni <span class=\"_ _c\"></span>dell\u2019IFRS <span class=\"_ _c\"></span>15 <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>classificati <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>funzione <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>natura <span class=\"_ _c\"></span>del </span>debitore e/o dell<span class=\"_ _1\"></span>a data di scadenz<span class=\"_ _1\"></span>a del credito (tale<span class=\"_ _1\"></span> definizione include le <span class=\"_ _1\"></span>fatture da eme<span class=\"_ _1\"></span>ttere per servizi gi\u00e0 <span class=\"_ _1\"></span>prestati).  Inoltre, poich\u00e9 <span class=\"_ _1\"></span>generalmente i<span class=\"_ _1\"></span> crediti comme<span class=\"_ _1\"></span>rciali sono a breve <span class=\"_ _1\"></span>termine e non<span class=\"_ _1\"></span> prevedono <span class=\"_ _1\"></span>la corresponsio<span class=\"_ _1\"></span>ne di intere<span class=\"_ _1\"></span>ssi, non s<span class=\"_ _1\"></span>i p<span class=\"_ _1\"></span>rocede <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>alcolo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzato, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bilizzati <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>nominale <span class=\"_ _1\"></span>riportat<span class=\"_ _1\"></span>o nell<span class=\"_ _1\"></span>e fatture <span class=\"_ _1\"></span>emesse <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>stipula<span class=\"_ _1\"></span>ti con<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>lientela: <span class=\"_ _1\"></span>questa disposi<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>\u00e8 a<span class=\"_ _1\"></span>dottata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _4\"></span>che hanno <span class=\"_ _2\"></span>una <span class=\"_ _c\"></span>durata <span class=\"_ _2\"></span>contrattu<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>superio<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>dodici <span class=\"_ _2\"></span>mesi, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>eno <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sia <span class=\"_ _c\"></span>particolar<span class=\"_ _1\"></span>mente <span class=\"_ _2\"></span>significativo. <span class=\"_ _2\"></span>La scelta <span class=\"_ _4\"></span>deriva <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>fatto <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>breve <span class=\"_ _4\"></span>termine <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>lta <span class=\"_ _1\"></span>mo<span class=\"ff2\">lto <span class=\"_ _1\"></span>simi<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>applicando<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>storico </span>o il criterio del co<span class=\"_ _1\"></span>sto ammortizzato <span class=\"_ _1\"></span>e l\u2019impatto della lo<span class=\"_ _1\"></span>gica di attualizzazione<span class=\"_ _1\"></span> sarebbe dunque de<span class=\"_ _1\"></span>l tutto trascur<span class=\"_ _1\"></span>abile.<span class=\"_ _68\"> </span><span class=\"_ _0\"></span><span class=\"ff2\"> </span>I <span class=\"_ _c\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>soggetti <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>verifica <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>(c.d. <span class=\"_ _d\"></span><span class=\"ff7\">im<span class=\"_ _1\"></span>pairment<span class=\"ff2\">) <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>alle <span class=\"_ _2\"></span>disposizion<span class=\"_ _1\"></span>i </span></span>dell\u2019IFRS <span class=\"_ _1\"></span>9. Ai <span class=\"_ _1\"></span>fini del <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di valutazi<span class=\"_ _1\"></span>one, i c<span class=\"_ _1\"></span>rediti com<span class=\"_ _1\"></span>merciali <span class=\"_ _1\"></span>sono suddivi<span class=\"_ _1\"></span>si per <span class=\"_ _1\"></span>fasce te<span class=\"_ _1\"></span>mporali di <span class=\"_ _1\"></span>scaduto. P<span class=\"_ _1\"></span>er i <span class=\"_ _0\"></span>crediti <span class=\"_ _2\"></span><span class=\"ff7\">performing</span> <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>effettua <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>collettiva <span class=\"_ _0\"></span>raggruppando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>singole<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>esposizioni <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di credito <span class=\"_ _1\"></span>similare. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _4\"></span>sulla base <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _4\"></span>attese lungo <span class=\"_ _4\"></span>la vita <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito, <span class=\"_ _1\"></span>determinate <span class=\"_ _4\"></span>partendo<span class=\"_ _0\"></span> dalle <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _c\"></span>registrate <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>caratteristiche <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rischio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>credito <span class=\"_ _d\"></span>simili <span class=\"_ _c\"></span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>esper<span class=\"_ _0\"></span>ienze <span class=\"_ _c\"></span>storiche, <span class=\"_ _c\"></span>e rettificate al fine <span class=\"_ _1\"></span>di riflettere le prev<span class=\"_ _1\"></span>isioni delle condiz<span class=\"_ _1\"></span>ioni economiche <span class=\"_ _1\"></span>future.<span class=\"_ _68\"> </span><span class=\"_ _0\"></span> Rimanenze<span class=\"_ _68\"> </span> Le rimanenze son<span class=\"_ _1\"></span>o beni:<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">posseduti per la ven<span class=\"_ _1\"></span>dita nel normale svo<span class=\"_ _1\"></span>lgimento dell<span class=\"_ _1\"></span>\u2019attivit\u00e0;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">impiegati nei p<span class=\"_ _1\"></span>rocessi produtt<span class=\"_ _1\"></span>ivi per la vendita;<span class=\"_ _68\"> </span></span></span>La valu<span class=\"_ _1\"></span>tazione <span class=\"_ _1\"></span>riflette <span class=\"_ _1\"></span>la m<span class=\"_ _1\"></span>igliore s<span class=\"_ _1\"></span>tima d<span class=\"_ _1\"></span>ei lavo<span class=\"_ _1\"></span>ri eff<span class=\"_ _1\"></span>ettuata a<span class=\"_ _1\"></span>lla da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>rendicont<span class=\"_ _1\"></span>azione. Pe<span class=\"_ _1\"></span>riodicamente <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>effettuati<span class=\"_ _1\"></span> aggiornament<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>assunzioni <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>valutazioni. <span class=\"_ _0\"></span>Gli <span class=\"_ _2\"></span>eventuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>effetti <span class=\"_ _0\"></span>economici, <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>derivanti, sono <span class=\"_ _d\"></span>c<span class=\"ff5\">ontab<span class=\"_ _1\"></span>ilizzati <span class=\"_ _d\"></span>n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>cui <span class=\"_ _c\"></span>gli <span class=\"_ _d\"></span>stessi <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>effettua<span class=\"_ _1\"></span>ti. <span class=\"_ _d\"></span>I <span class=\"_ _c\"></span>ricavi <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>commessa <span class=\"_ _c\"></span>comprendono: <span class=\"_ _c\"></span>i <span class=\"_ _d\"> </span>corrispettiv<span class=\"_ _1\"></span>i </span>contrattualmen<span class=\"_ _1\"></span>te pattui<span class=\"_ _1\"></span>ti, le<span class=\"_ _1\"></span> varianti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>lavori, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>revisione <span class=\"_ _1\"></span>prezzi, <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>incentivi, <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>misura <span class=\"_ _1\"></span>in cui <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>probabile <span class=\"_ _4\"></span>che que<span class=\"_ _0\"></span>sti possano essere valu<span class=\"_ _1\"></span>tati con attend<span class=\"_ _1\"></span>ibilit\u00e0. I <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>commessa <span class=\"_ _0\"></span>includono: <span class=\"_ _0\"></span>tutti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _2\"></span>diret<span class=\"_ _1\"></span>tamente <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>commessa, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>attribuibili<span class=\"_ _1\"></span> all\u2019attivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>commessa <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>generale <span class=\"_ _4\"></span>e che <span class=\"_ _1\"></span>posso<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>allocati <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>commessa <span class=\"_ _1\"></span>stessa, <span class=\"_ _1\"></span>olt<span class=\"_ _1\"></span>re a <span class=\"_ _4\"></span>qualunq<span class=\"_ _0\"></span><span class=\"ff2\">ue <span class=\"_ _1\"></span>altro <span class=\"_ _4\"></span>costo ch<span class=\"_ _1\"></span>e </span>pu\u00f2 essere speci<span class=\"_ _1\"></span>ficatamente addeb<span class=\"_ _1\"></span>itato al committen<span class=\"_ _1\"></span>te sulla base delle c<span class=\"_ _1\"></span>lausole contrattua<span class=\"_ _1\"></span>li.<span class=\"_ _0\"></span> Nell\u2019ambito <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi s<span class=\"_ _1\"></span>ono <span class=\"_ _4\"></span>inclusi <span class=\"_ _1\"></span>anche: <span class=\"_ _4\"></span>quelli <span class=\"_ _4\"></span>pre\u2010operativi, <span class=\"_ _4\"></span>ossia <span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>sostenuti <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>fase <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>pri<span class=\"ff2\">ma </span>che v<span class=\"_ _1\"></span>enga <span class=\"_ _1\"></span>inizi<span class=\"ff5\">ata <span class=\"_ _1\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>commissionata, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi pos<span class=\"_ _1\"></span>t\u2010operativi, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sostengono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la ch<span class=\"_ _1\"></span>iusura <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>commessa <span class=\"_ _4\"></span>ed </span>infine i costi per ev<span class=\"_ _1\"></span>entuali servizi e pr<span class=\"_ _1\"></span>estazioni da eseguire<span class=\"_ _1\"></span> dopo il completame<span class=\"_ _1\"></span>nto delle comme<span class=\"_ _1\"></span>sse.<span class=\"_ _0\"></span> Nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>preveda <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>completamento <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _c\"></span><span class=\"ff5\">commessa <span class=\"_ _0\"></span>possa <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>l\u2019insorgere <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>perdita, <span class=\"_ _0\"></span>questa <span class=\"_ _2\"></span>sar\u00e0 </span>riconosciuta nel<span class=\"_ _1\"></span>la sua interezza nel<span class=\"_ _1\"></span>l\u2019esercizio in cui<span class=\"_ _1\"></span> la stessa divenga rag<span class=\"_ _1\"></span>ionevolmente preved<span class=\"_ _1\"></span>ibile.<span class=\"ff2\"> </span>Quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>risultato <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>commessa <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _c\"></span>essere <span class=\"_ _2\"></span>stimato <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>attendib<span class=\"_ _0\"></span>ilit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>lavori <span class=\"_ _2\"></span>in corso  \u00e8 <span class=\"_ _10\"> </span>determinato <span class=\"_ _f\"> </span>sulla <span class=\"_ _10\"> </span>base  dei <span class=\"_ _f\"> </span>costi <span class=\"_ _10\"> </span>sostenuti,  quando <span class=\"_ _10\"> </span>sia  ragion<span class=\"_ _1\"></span>evole  c<span class=\"_ _1\"></span>he  ques<span class=\"_ _1\"></span>ti  vengano <span class=\"_ _10\"> </span>recuperati, <span class=\"_ _10\"> </span>senza rilevazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>margine. <span class=\"_ _2\"></span>Qualora <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>bilanc<span class=\"_ _1\"></span>io <span class=\"_ _c\"></span>interve<span class=\"_ _1\"></span>ngano <span class=\"_ _c\"></span>fatti, <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>avorevoli <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>sfavor<span class=\"_ _2\"></span>evol<span class=\"_ _1\"></span>i ascrivibili <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>situazioni <span class=\"_ _d\"></span>gi\u00e0 <span class=\"_ _5\"></span>esistenti <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tale <span class=\"_ _5\"></span>data, <span class=\"_ _5\"></span>gli <span class=\"_ _d\"></span>importi <span class=\"_ _5\"> </span>rilevati <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>bilancio <span class=\"_ _d\"></span>vengono <span class=\"_ _5\"> </span>rettificati <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>rifletterne <span class=\"_ _d\"></span>i conseguenti effet<span class=\"_ _1\"></span>ti di natura econ<span class=\"_ _1\"></span>omica, finanziaria e <span class=\"_ _1\"></span>patrimoniale.  I <span class=\"_ _1\"></span>lavori <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>ordinazione <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>es<span class=\"_ _0\"></span>posti, <span class=\"_ _4\"></span>al netto <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>eventuali <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _1\"></span>svalutazi<span class=\"_ _1\"></span>one e<span class=\"_ _1\"></span>/o pe<span class=\"_ _1\"></span>rdite <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finire, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _1\"></span>degl<span class=\"_ _1\"></span>i acconti <span class=\"_ _0\"></span>relativi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>contratto <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>esecuzione<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>A <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>ultimo <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>guardo <span class=\"_ _0\"></span>occorre <span class=\"_ _0\"></span>precisare <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _0\"></span>fatturati <span class=\"_ _0\"></span>a valere <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>singoli stati <span class=\"_ _2\"></span>di avanzamento <span class=\"_ _0\"></span>lavori <span class=\"_ _0\"></span>(Acconti<span class=\"_ _1\"></span>) <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>iduzione del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>comm<span class=\"_ _1\"></span>essa, <span class=\"_ _0\"></span>ove capiente e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019eventuale <span class=\"_ _1\"></span>eccedenza <span class=\"_ _1\"></span>nel passiv<span class=\"_ _1\"></span>o. Per <span class=\"_ _1\"></span>converso le <span class=\"_ _1\"></span>fatturazioni<span class=\"_ _1\"></span> degli <span class=\"_ _1\"></span>anticipi co<span class=\"_ _1\"></span>stituiscono <span class=\"_ _1\"></span>fatti finanzi<span class=\"_ _1\"></span>ari<span class=\"_ _68\"> </span>e non rilevano ai fini del ric<span class=\"_ _1\"></span>onoscimento dei ricavi. Per<span class=\"_ _1\"></span>tanto, gli anticipi rappresentando un me<span class=\"_ _1\"></span>ro fatto finanziario sono<span class=\"_ _1\"></span> sempre rilevat<span class=\"_ _1\"></span>i nel passivo in quanto <span class=\"_ _1\"></span>ricevuti a fron<span class=\"_ _1\"></span>te di lavori ancora da <span class=\"_ _1\"></span>eseguire<span class=\"_ _68\"> </span>. Disponibilit\u00e0 liq<span class=\"_ _1\"></span>uide e mezzi equivalent<span class=\"_ _1\"></span>i La cassa e <span class=\"_ _0\"></span>le altre disponibilit\u00e0 liquide equivalenti sono iscritte, a <span class=\"_ _0\"></span>seconda della loro <span class=\"_ _0\"></span>natura, al valore nominale ovvero al costo ammortizzato. Le altre disponibil<span class=\"_ _1\"></span>it\u00e0 liquide equivalenti rappresentano im<span class=\"_ _1\"></span>pieghi finanziari a breve termine e ad alta <span class=\"_ _0\"></span>liquidit\u00e0 che <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>prontamente convertibili <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa noti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>soggett<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>irrilevante ri<span class=\"_ _0\"></span>schio di <span class=\"_ _0\"></span>variazione<span class=\"_ _1\"></span> del loro valore, la<span class=\"_ _1\"></span> cui scadenza o<span class=\"_ _1\"></span>riginaria ovvero al <span class=\"_ _1\"></span>momento dell\u2019acqui<span class=\"_ _1\"></span>sto non \u00e8 superior<span class=\"_ _1\"></span>e a 3 mesi.<span class=\"ff2\"> </span>Debiti I <span class=\"_ _1\"></span>debiti comme<span class=\"_ _1\"></span>rciali e <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>debiti so<span class=\"_ _1\"></span>no ricono<span class=\"_ _1\"></span>sciuti i<span class=\"_ _1\"></span>nizialmente a<span class=\"_ _1\"></span>l <span class=\"ff7\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> e <span class=\"_ _1\"></span>successivament<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>in ba<span class=\"_ _1\"></span>se </span></span>al metodo del cost<span class=\"_ _1\"></span>o ammortizzato. I <span class=\"_ _c\"></span>debiti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>finanziato<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>inizialmente <span class=\"_ _2\"></span>iscritti <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _c\"></span>accessori <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>dirett<span class=\"_ _1\"></span>a imputazione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>valutati <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ammortizzato, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>effettivo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _c\"></span>attesi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>comporti <span class=\"_ _c\"></span>una <span class=\"_ _d\"></span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _c\"></span>minore <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>10% <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>tali <span class=\"_ _c\"></span>fl<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>si, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>necessario <span class=\"_ _c\"></span>ricalcolare <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>costo ammortizzato della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ilevare nel <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una per<span class=\"_ _0\"></span>dita derivante <span class=\"_ _0\"></span>dalla modifica. <span class=\"_ _0\"></span>Il costo <span class=\"_ _f\"> </span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>della <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>finanziaria <span class=\"_ _10\"> </span>deve <span class=\"_ _10\"> </span>essere  r<span class=\"_ _1\"></span>icalcolato <span class=\"_ _10\"> </span>come <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _b\"> </span>dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _f\"> </span>finanziari rinegoziati o mo<span class=\"_ _1\"></span>dificati attu<span class=\"_ _1\"></span>alizzati al tasso di <span class=\"_ _1\"></span>interesse effet<span class=\"_ _1\"></span>tivo originario del<span class=\"_ _1\"></span>la passivit\u00e0 finanzi<span class=\"_ _1\"></span>aria. Qualsias<span class=\"_ _1\"></span>i costo<span class=\"_ _0\"></span> o commissione <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>modifica <span class=\"_ _0\"></span>rettificano il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>della passivit\u00e0 <span class=\"_ _2\"></span>finanzi<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odificata e sono ammortizza<span class=\"_ _1\"></span>ti lungo il corso de<span class=\"_ _1\"></span>l restante termin<span class=\"_ _1\"></span>e della passivit\u00e0 fin<span class=\"_ _1\"></span>anziaria modificata. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>cassa <span class=\"_ _10\"> </span>attesi <span class=\"_ _10\"> </span>che <span class=\"_ _5\"> </span>comporti <span class=\"_ _10\"> </span>una <span class=\"_ _5\"></span>variazione <span class=\"_ _5\"> </span>maggiore <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>10% <span class=\"_ _10\"> </span>di <span class=\"_ _5\"></span>tali <span class=\"_ _5\"> </span>flussi, <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>termini <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>considerat<span class=\"_ _1\"></span>i sostanzialmente <span class=\"_ _4\"></span>diffor<span class=\"_ _1\"></span>mi. <span class=\"_ _4\"></span>Se <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fica <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzata <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>quals<span class=\"_ _1\"></span>iasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>commissione sostenuti s<span class=\"_ _1\"></span>ono rilevati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>parte dell'u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ile o <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>erdita connes<span class=\"_ _1\"></span>si all'est<span class=\"_ _1\"></span>inzione. S<span class=\"_ _1\"></span>e lo sca<span class=\"_ _1\"></span>mbio o l<span class=\"_ _1\"></span>a modifica <span class=\"_ _1\"></span>non sono<span class=\"_ _1\"></span> contabilizzati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>qualsiasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>commissio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>sostenuto <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>sono ammortizzati lung<span class=\"_ _1\"></span>o il corso del restan<span class=\"_ _1\"></span>te termine della passivit\u00e0 mod<span class=\"_ _1\"></span>ificata.<span class=\"_ _68\"> </span>I debiti sono rimoss<span class=\"_ _1\"></span>i dal bilancio al mo<span class=\"_ _1\"></span>mento della loro est<span class=\"_ _1\"></span>inzione e quando <span class=\"_ _1\"></span>il Gruppo abbia tr<span class=\"_ _1\"></span>asferito tutti i rischi <span class=\"_ _1\"></span>e gli oneri relativi al<span class=\"_ _1\"></span>lo strumento stesso.<span class=\"_ _68\"> </span>Benefici ai dipende<span class=\"_ _1\"></span>nti<span class=\"_ _68\"> </span> I <span class=\"_ _4\"></span>benefici <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>dipendenti <span class=\"_ _4\"></span>comprendono <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>erogati <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>dipendenti <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>alle <span class=\"_ _1\"></span>persone <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>lor<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>carico <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>possono <span class=\"_ _4\"></span>essere <span class=\"_ _4\"></span>liquidati<span class=\"_ _68\"> </span> per <span class=\"_ _0\"></span>mezzo di <span class=\"_ _0\"></span>pagamenti (o <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>ornitu<span class=\"_ _1\"></span>ra <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>beni e <span class=\"_ _0\"></span>servizi) <span class=\"_ _0\"></span>effettua<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>direttamente ai <span class=\"_ _0\"></span>dipendenti, al <span class=\"_ _0\"></span>coniuge, ai <span class=\"_ _0\"></span>figli o<span class=\"_ _68\"> </span> ad altr<span class=\"_ _0\"></span>e persone <span class=\"_ _0\"></span>a loro <span class=\"_ _0\"></span>carico o <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>terzi, quali <span class=\"_ _0\"></span>societ\u00e0 assicuratrici e <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>suddividon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>in benefici <span class=\"_ _0\"></span>a breve <span class=\"_ _0\"></span>termine, benefici<span class=\"_ _68\"> </span> dovuti ai dipendent<span class=\"_ _1\"></span>i per la cessazione d<span class=\"_ _1\"></span>el rapporto di l<span class=\"_ _1\"></span>avoro e benefici succes<span class=\"_ _1\"></span>sivi alla fine del <span class=\"_ _1\"></span>rapporto di lav<span class=\"_ _1\"></span>oro.<span class=\"_ _0\"></span> I <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve <span class=\"_ _2\"></span>termine, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>includono <span class=\"_ _2\"></span>anche <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>prog<span class=\"_ _1\"></span>rammi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incentivazione <span class=\"_ _2\"></span>rappresent<span class=\"_ _1\"></span>ati <span class=\"_ _2\"></span>dai <span class=\"_ _2\"></span>premi <span class=\"_ _2\"></span>annuali, <span class=\"_ _2\"></span>dagli<span class=\"_ _68\"> </span> MBO e dai r<span class=\"_ _0\"></span>innovi una-tantum dei contratti collettivi nazionali, sono contabil<span class=\"_ _1\"></span>izzati come passivit\u00e0 (accantonamento di<span class=\"_ _1\"></span> costi) <span class=\"_ _d\"></span>dopo <span class=\"_ _c\"></span>aver <span class=\"_ _d\"></span>dedotto <span class=\"_ _c\"></span>qualsiasi <span class=\"_ _d\"></span>importo <span class=\"_ _c\"></span>gi\u00e0 <span class=\"_ _d\"></span>corrisposto, <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>come <span class=\"_ _d\"></span>costo, <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>meno <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>qu<span class=\"_ _1\"></span>alche <span class=\"_ _d\"></span>altro <span class=\"_ _c\"></span>principio <span class=\"_ _d\"></span>IFRS<span class=\"_ _1\"></span> richieda o <span class=\"_ _0\"></span>consenta l\u2019inclusione <span class=\"_ _0\"></span>dei benefici <span class=\"_ _0\"></span>nel costo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un\u2019attivit\u00e0 (ad <span class=\"_ _0\"></span>esempio il cost<span class=\"_ _0\"></span>o del <span class=\"_ _0\"></span>personale impiegato <span class=\"_ _0\"></span>nello<span class=\"_ _1\"></span> sviluppo di attiv<span class=\"_ _1\"></span>it\u00e0 immateriali gener<span class=\"_ _1\"></span>ate internamente<span class=\"_ _1\"></span>).<span class=\"_ _68\"> </span> La <span class=\"_ _2\"></span>categoria <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>b<span class=\"ff5\">enefici <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>cessazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>rapporto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>lavoro <span class=\"_ _2\"></span>include <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>piani <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>incentivazi<span class=\"_ _1\"></span>one <span class=\"_ _2\"></span>all\u2019esodo,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>sorti <span class=\"_ _2\"></span>nel<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>caso di<span class=\"_ _1\"></span> dimission<span class=\"_ _1\"></span>i volonta<span class=\"_ _1\"></span>rie che p<span class=\"_ _1\"></span>revedono <span class=\"_ _1\"></span>l\u2019adesione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>dipendente <span class=\"_ _1\"></span>o di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>gruppo d<span class=\"_ _1\"></span>i dipen<span class=\"_ _1\"></span>denti ad<span class=\"_ _1\"></span> accordi <span class=\"_ _4\"></span>si<span class=\"_ _0\"></span>ndacali<span class=\"_ _68\"> </span> per <span class=\"_ _0\"></span>l\u2019attivazione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>cosiddetti<span class=\"ff2\"> <span class=\"_ _0\"></span>fondi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>solidariet\u00e0, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>piani <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>licenziamento, <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>hanno <span class=\"_ _0\"></span>luogo <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cessazion<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>del r<span class=\"_ _1\"></span>apporto d<span class=\"_ _1\"></span>i lavoro <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>scelta un<span class=\"_ _1\"></span>ilaterale <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte de<span class=\"_ _1\"></span>ll\u2019impresa. L<span class=\"_ _1\"></span>\u2019impresa <span class=\"_ _1\"></span>rileva <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>costo di <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _1\"></span>benefici <span class=\"_ _1\"></span>come<span class=\"ff2\"> </span>una <span class=\"_ _1\"></span>passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>bilancio <span class=\"_ _1\"></span>nella <span class=\"_ _4\"></span>data <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _4\"></span><span class=\"ff5\">immediata <span class=\"_ _4\"></span>tra <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>l\u2019impresa <span class=\"_ _4\"></span>non <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _1\"></span>ritir<span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>l\u2019offerta <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>benefic<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>e <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>momento <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>l\u2019impresa <span class=\"_ _c\"></span>rileva <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>un<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>ristrutturazione <span class=\"_ _c\"></span>che<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>rientra <span class=\"_ _c\"></span>nell\u2019ambito <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>principio <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>37. <span class=\"_ _c\"></span>Gli<span class=\"_ _68\"> </span> accantonament<span class=\"_ _1\"></span>i per esodi sono r<span class=\"_ _1\"></span>iesaminati con per<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>odicit\u00e0 almeno s<span class=\"_ _1\"></span>emestrale.<span class=\"_ _68\"> </span> I <span class=\"_ _4\"></span>piani<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>benefici <span class=\"_ _4\"></span>successivi <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>fine <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>rapporto <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>lavoro <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>dividono <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>due c<span class=\"_ _1\"></span>ategorie: <span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>piani <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>contribuzion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>definita<span class=\"_ _68\"> </span> e i piani a bene<span class=\"_ _1\"></span>fici definiti.<span class=\"_ _68\"> </span> I piani a contribu<span class=\"_ _1\"></span>zione definita co<span class=\"_ _1\"></span>mprendono principal<span class=\"_ _1\"></span>mente:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i fondi d<span class=\"ff5\">i prev<span class=\"_ _1\"></span>idenza integrativa ch<span class=\"_ _1\"></span>e implicano un a<span class=\"_ _1\"></span>mmontare definito di <span class=\"_ _1\"></span>contribuzione da p<span class=\"_ _1\"></span>arte dell\u2019impre<span class=\"_ _1\"></span>sa;<span class=\"_ _0\"></span><span class=\"ff2\"> </span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il <span class=\"_ _2\"></span>fondo <span class=\"_ _c\"></span>TFR <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>Tratta<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>Fine <span class=\"_ _2\"></span>Rapporto), <span class=\"_ _2\"></span>limitat<span class=\"_ _1\"></span>amente <span class=\"_ _2\"></span>alle <span class=\"_ _c\"></span>quot<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>maturan<span class=\"_ _1\"></span>de <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>1\u00b0gennaio <span class=\"_ _2\"></span>2007 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>imprese italiane c<span class=\"_ _1\"></span>on oltre 50 dipenden<span class=\"_ _1\"></span>ti, qualunq<span class=\"ff5\">ue sia l\u2019opzio<span class=\"_ _1\"></span>ne di destinazione s<span class=\"_ _1\"></span>celta dal dipenden<span class=\"_ _1\"></span>te;<span class=\"ff2\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le quote del TFR maturate dal 1\u00b0 gennaio 2007 e destinate alla previdenz<span class=\"_ _1\"></span>a complementare, nel caso di imprese<span class=\"_ _1\"></span> </span></span>italiane con meno <span class=\"_ _1\"></span>di 50 dipendenti;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le casse di ass<span class=\"_ _1\"></span>istenza sanitaria integrativa<span class=\"_ _1\"></span>;<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>I piani a benef<span class=\"_ _1\"></span>ici definiti comprendono<span class=\"_ _1\"></span>, invece:<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il TFR<span class=\"_ _1\"></span>, <span class=\"_ _1\"></span>limitatamente <span class=\"_ _4\"></span>alla q<span class=\"_ _1\"></span>uota m<span class=\"_ _1\"></span>aturata <span class=\"_ _1\"></span>fino <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _4\"></span>2006 per <span class=\"_ _1\"></span>tutte <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _1\"></span>imprese ita<span class=\"_ _1\"></span>liane, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>quote<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>maturate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>1\u00b0gennaio 2007 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>destinate <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>previdenza <span class=\"_ _2\"></span>comple<span class=\"_ _1\"></span>mentare <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imprese <span class=\"_ _0\"></span>italiane con <span class=\"_ _0\"></span>meno<span class=\"_ _68\"> </span> di 50 dipendenti<span class=\"_ _1\"></span>;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i fondi di previdenza integrativa le cui condizion<span class=\"_ _1\"></span>i prevedono la corresponsione agli aderenti di una prestazion<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>definita;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">i <span class=\"_ _c\"></span>premi <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>anzianit\u00e0, <span class=\"_ _c\"></span>che <span class=\"_ _2\"></span>prevedono <span class=\"_ _2\"></span>un\u2019erogazione <span class=\"_ _c\"></span>straordina<span class=\"_ _1\"></span>ria <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>d<span class=\"ff2\">i<span class=\"_ _0\"></span>penden<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>raggi<span class=\"_ _0\"></span>ungimen<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>certo<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>livello di anzian<span class=\"_ _1\"></span>it\u00e0 lavorativa.<span class=\"_ _68\"> </span> Nei <span class=\"_ _10\"> </span>piani <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>contribuzione <span class=\"_ _5\"> </span>definita <span class=\"_ _10\"> </span>l\u2019obbligazion<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>dell\u2019impresa <span class=\"_ _5\"> </span>che <span class=\"_ _10\"> </span>redige <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _10\"> </span>bilanc<span class=\"_ _1\"></span>io <span class=\"_ _10\"> </span>\u00e8 <span class=\"_ _10\"> </span>determinata <span class=\"_ _5\"> </span>sulla <span class=\"_ _10\"> </span>base <span class=\"_ _10\"> </span>dei<span class=\"_ _1\"></span> contributi dovu<span class=\"_ _1\"></span>ti per que<span class=\"_ _1\"></span>ll\u2019esercizio e <span class=\"_ _1\"></span>pertanto <span class=\"_ _1\"></span>la valutazion<span class=\"_ _1\"></span>e dell\u2019obbligazione no<span class=\"_ _1\"></span>n richiede <span class=\"_ _1\"></span>ipotesi attu<span class=\"_ _1\"></span>ariali e <span class=\"_ _1\"></span>non vi <span class=\"_ _1\"></span>\u00e8<span class=\"_ _68\"> </span> possibilit\u00e0 di uti<span class=\"_ _1\"></span>li o perdite attuaria<span class=\"_ _1\"></span>li.<span class=\"_ _68\"> </span> La <span class=\"_ _1\"></span>contabilizzazion<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>dei p<span class=\"_ _1\"></span>iani <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>benefici <span class=\"_ _1\"></span>defin<span class=\"_ _1\"></span>iti <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>caratterizzata <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>ricorso ad <span class=\"_ _4\"></span>ipotesi <span class=\"_ _1\"></span>attuariali <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>deter<span class=\"_ _1\"></span>minare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valo<span class=\"_ _0\"></span>re<span class=\"_ _68\"> </span> dell\u2019obbligazion<span class=\"_ _1\"></span>e. Tale valu<span class=\"ff2\">tazione, normalmente affi<span class=\"_ _1\"></span>data ad un attuario esterno, viene effettua<span class=\"_ _1\"></span>ta con cadenza annuale,<span class=\"_ _1\"></span> </span>separatamente <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>ciascun <span class=\"_ _2\"></span>piano <span class=\"_ _c\"></span>stimando <span class=\"_ _2\"></span>l'importo <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>beneficio <span class=\"_ _c\"></span>futuro <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>dipendenti <span class=\"_ _2\"></span>hanno <span class=\"_ _c\"></span>maturato <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>cambio<span class=\"_ _68\"> </span> dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>prestata <span class=\"_ _2\"></span>nell\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _2\"></span>corrente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _2\"></span>precedenti <span class=\"_ _2\"></span>esercizi. <span class=\"_ _2\"></span>Ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>dell\u2019attualizzazione,<span class=\"_ _1\"></span> <span class=\"_ _c\"></span><span class=\"ff2\">il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>utilizza <span class=\"_ _2\"></span>il<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>metodo della <span class=\"_ _0\"></span>proiezione unitaria del <span class=\"_ _0\"></span>credito che <span class=\"_ _0\"></span>prevede la <span class=\"_ _0\"></span>proiezione degli esborsi <span class=\"_ _0\"></span>futuri sulla <span class=\"_ _0\"></span>base di <span class=\"_ _0\"></span>analisi storiche<span class=\"_ _1\"></span> statistiche <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>della <span class=\"_ _2\"></span>curva <span class=\"_ _2\"></span>demografica <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>l\u2019attual<span class=\"_ _1\"></span>izzazione<span class=\"ff2\"> <span class=\"_ _c\"></span>finanziaria<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>tali <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>interess<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>mercato. Gli utili e le perdite attuariali sono rilevate in contropa<span class=\"_ _1\"></span>rtita al patrimonio netto (nella voce \u201cRiserva per ut<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span><span class=\"ff2 ls6\">e<span class=\"_ _68\"> </span></span>perdite <span class=\"_ _4\"></span>attuariali\u201d) <span class=\"_ _4\"></span>cos\u00ec <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>previsto <span class=\"_ _4\"></span>dal <span class=\"_ _4\"></span>principio <span class=\"_ _4\"></span>contabil<span class=\"ff2\">e <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>19. <span class=\"_ _4\"></span>Gli <span class=\"_ _4\"></span>eventuali <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>relativi <span class=\"_ _4\"></span>alle <span class=\"_ _1\"></span>pres<span class=\"_ _1\"></span>tazioni <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>avoro<span class=\"_ _1\"></span> </span>passate non rileva<span class=\"_ _1\"></span>ti in bilancio e i<span class=\"_ _1\"></span>l <span class=\"ff7\">f<span class=\"_ _0\"></span>air valu<span class=\"_ _1\"></span>e<span class=\"ff2\"> di eventuali attivi<span class=\"_ _1\"></span>t\u00e0 a servizio del pia<span class=\"_ _1\"></span>no vengono detratti d<span class=\"_ _1\"></span>alle passivit\u00e0.  </span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>Altri benefici a<span class=\"_ _1\"></span>i dipendenti a lungo<span class=\"_ _1\"></span> termine<span class=\"_ _68\"> </span> L'obbligazione netta del Gruppo a seguito di benefici ai di<span class=\"_ _0\"></span>penden<span class=\"_ _1\"></span>ti a <span class=\"_ _0\"></span>lungo termine, diversi da quelli derivanti da piani<span class=\"_ _68\"> </span> pensionistici, corrisponde <span class=\"_ _0\"></span>all'importo <span class=\"_ _0\"></span>del beneficio <span class=\"_ _0\"></span>futuro <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti hanno <span class=\"_ _0\"></span>maturato <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>prestazioni di <span class=\"_ _0\"></span>lavoro<span class=\"_ _68\"> </span> nell'esercizio <span class=\"_ _c\"></span>corrent<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>negli <span class=\"_ _c\"></span>esercizi <span class=\"_ _c\"></span>precedent<span class=\"_ _1\"></span>i. <span class=\"_ _d\"></span>T<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>beneficio <span class=\"_ _c\"></span>viene <span class=\"_ _c\"></span>attualizzato,<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>mentre <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>eventuali<span class=\"_ _68\"> </span> attivit\u00e0 <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>detratto <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>passivit\u00e0. <span class=\"_ _1\"></span>Il <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attualizzazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>rendimento, <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di chiu<span class=\"_ _1\"></span>sura de<span class=\"_ _1\"></span>ll\u2019esercizio, <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span><span class=\"ff2\">elle<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>obbligazioni <span class=\"_ _4\"></span>primarie <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>cui <span class=\"_ _4\"></span>date <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>scadenza <span class=\"_ _4\"></span>appross<span class=\"_ _1\"></span>imano <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ermini <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>obbligazioni <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>Gruppo. <span class=\"_ _4\"></span>L'obbligazione <span class=\"_ _4\"></span>viene<span class=\"_ _68\"> </span> calcolata u<span class=\"_ _1\"></span>tilizzando il <span class=\"_ _1\"></span>metodo del<span class=\"_ _1\"></span>la proiezione <span class=\"_ _1\"></span>unitaria del c<span class=\"_ _1\"></span>redito. G<span class=\"_ _1\"></span>li eventuali <span class=\"_ _1\"></span>utili e p<span class=\"_ _1\"></span>erdite attuari<span class=\"_ _1\"></span>ali sono <span class=\"_ _1\"></span>rilevati<span class=\"_ _0\"></span> <span class=\"ls6\">a<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span>conto economico n<span class=\"_ _1\"></span>ell'esercizio <span class=\"_ _1\"></span>in cui emergono. Pagamenti basat<span class=\"_ _1\"></span>i su azioni<span class=\"ff2\"> </span>I <span class=\"_ _4\"></span>piani <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>remun<span class=\"_ _1\"></span>erazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>personale <span class=\"_ _4\"></span>basati <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>vengono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span><span class=\"ff7\">fair <span class=\"_ _4\"></span>value<span class=\"ff2\"> <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>strumenti <span class=\"_ _4\"></span>finanzia<span class=\"_ _1\"></span>ri </span></span>attribuiti <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>assegnazione, <span class=\"_ _0\"></span>suddividendo <span class=\"_ _2\"></span>l\u2019onere <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>previst<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>piano.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"lsf\">Il</span> <span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> delle <span class=\"_ _2\"></span>azioni<span class=\"_ _1\"></span> </span>sottostanti <span class=\"_ _5\"></span>il <span class=\"_ _10\"> </span>pian<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>ncentiv<span class=\"_ _1\"></span>azione <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _10\"> </span>determinato <span class=\"_ _5\"></span>alla data <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>assegnazione tenendo <span class=\"_ _5\"></span>conto, <span class=\"_ _5\"> </span>ove <span class=\"_ _5\"> </span>applicabile, <span class=\"_ _5\"> </span>delle previsioni i<span class=\"_ _0\"></span>n merito <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>raggiungimento dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance associati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni di<span class=\"_ _0\"></span> mercato <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>oggetto<span class=\"_ _1\"></span> di rettifica negli <span class=\"_ _0\"></span>esercizi successivi. In presenza di <span class=\"_ _0\"></span>opzioni, il <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>delle stesse \u00e8 <span class=\"_ _0\"></span>calcolato utilizzando un modello che cons<span class=\"_ _1\"></span>idera, ol<span class=\"_ _1\"></span>tre ad <span class=\"_ _1\"></span>informazion<span class=\"_ _1\"></span>i quali <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>ezzo di <span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>vita d<span class=\"_ _1\"></span>ell\u2019opzione, <span class=\"_ _1\"></span>il pre<span class=\"_ _1\"></span>zzo co<span class=\"_ _1\"></span>rrente dell<span class=\"_ _1\"></span>e azioni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span><span class=\"ff2 ls6\">a </span>loro <span class=\"_ _2\"></span>volatilit\u00e0 <span class=\"_ _2\"></span>attesa, <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>dividendi <span class=\"_ _2\"></span>attesi <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>nteresse <span class=\"_ _2\"></span><span class=\"ff7\">risk-free</span>, <span class=\"_ _2\"></span>anche <span class=\"_ _c\"></span>le <span class=\"_ _2\"></span>caratteristiche <span class=\"_ _2\"></span>specifiche <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>in essere. <span class=\"_ _0\"></span>Nel modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valorizzazione,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutate, in <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>distinto, l\u2019opzione e <span class=\"_ _2\"></span>la probabilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzazione delle<span class=\"_ _1\"></span> condizioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>opzion<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>state as<span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>gnate. <span class=\"_ _0\"></span>L\u2019eventuale <span class=\"_ _0\"></span>rid<span class=\"_ _0\"></span><span class=\"ff2\">uzione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>numero <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari </span>assegnati \u00e8 con<span class=\"_ _1\"></span>tabilizzata come canc<span class=\"_ _1\"></span>ellazione di una p<span class=\"_ _1\"></span>arte degli stessi.<span class=\"_ _68\"> </span>Fondi per rischi <span class=\"_ _1\"></span>ed oneri, attivit\u00e0 <span class=\"_ _1\"></span>e passivit\u00e0 potenzia<span class=\"_ _1\"></span>li<span class=\"_ _68\"> </span> Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _2\"></span>potenziali <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>possono <span class=\"_ _2\"></span>distinguere <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _c\"></span>categorie <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>seconda <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>natura <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>stesse <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>loro<span class=\"_ _68\"> </span> riflessi contabil<span class=\"_ _1\"></span>i. In particolare:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i <span class=\"_ _0\"></span>fondi sono <span class=\"_ _0\"></span>obbligaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>effettive di importo <span class=\"_ _0\"></span>e sopravvenienza/scadenza incerta che sorgono <span class=\"_ _0\"></span>da eventi <span class=\"_ _0\"></span>passati<span class=\"_ _1\"></span> </span></span>e <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>probabi<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>esborso <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>risorse <span class=\"_ _2\"></span>economiche <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>possibile <span class=\"_ _0\"></span>effettuare <span class=\"_ _0\"></span>una<span class=\"_ _68\"> </span> stima attendibil<span class=\"_ _1\"></span>e dell\u2019importo;<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>potenziali <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>obbligazioni <span class=\"_ _1\"></span>poss<span class=\"_ _1\"></span>ibili <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>le<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _4\"></span>remota <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>proba<span class=\"_ _1\"></span>bilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>esborso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>risors<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>economiche;<span class=\"_ _1\"></span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le passivit\u00e0 re<span class=\"_ _1\"></span>mote sono quelle p<span class=\"ff5\">er le qua<span class=\"_ _1\"></span>li l\u2019esborso di risors<span class=\"_ _1\"></span>e economiche \u00e8 <span class=\"_ _1\"></span>poco probabile;<span class=\"ff2\"> </span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>potenziali <span class=\"_ _e\"> </span>sono  at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _b\"> </span>per <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>quali <span class=\"_ _b\"> </span>manca <span class=\"_ _b\"> </span>il <span class=\"_ _e\"> </span>requisito <span class=\"_ _b\"> </span>della <span class=\"_ _b\"> </span>certezza <span class=\"_ _b\"> </span>e <span class=\"_ _e\"> </span>non <span class=\"_ _b\"> </span>possono <span class=\"_ _b\"> </span>essere<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>contabilizzate <span class=\"_ _1\"></span>in bilancio;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il <span class=\"_ _0\"></span>contratto oneroso \u00e8 <span class=\"_ _0\"></span>un contratto <span class=\"_ _0\"></span>nel quale i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>non dis<span class=\"_ _0\"></span>crezionali necessari per <span class=\"_ _0\"></span>adempiere alle <span class=\"_ _0\"></span>obbligaz<span class=\"_ _1\"></span>ioni<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>assunte sono supe<span class=\"_ _1\"></span>riori ai benefici <span class=\"_ _1\"></span>economici che si sup<span class=\"_ _1\"></span>pone siano ottenibi<span class=\"_ _1\"></span>li dal contratto;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>ristruttura<span class=\"_ _1\"></span>zione \u00e8 <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>programma pianificato e <span class=\"_ _0\"></span>contr<span class=\"_ _1\"></span>ollato <span class=\"_ _0\"></span>dalla Direzione aziendale che <span class=\"_ _0\"></span>modifica in maniera<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>significativa il c<span class=\"_ _1\"></span>ampo d\u2019azione di <span class=\"_ _1\"></span>un\u2019attivit\u00e0 intrapr<span class=\"_ _1\"></span>esa dall\u2019impresa o il <span class=\"_ _1\"></span>modo in cui l\u2019a<span class=\"_ _1\"></span>ttivit\u00e0 \u00e8 gestita.<span class=\"ff2\"> </span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>rilevazione <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>dell\u2019onere, si <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>rilevazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cui vi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>incertezza i<span class=\"_ _0\"></span>n<span class=\"_ _68\"> </span> merito <span class=\"_ _1\"></span>alla <span class=\"_ _4\"></span>scadenza <span class=\"_ _1\"></span>o <span class=\"ff5\">su<span class=\"_ _1\"></span>ll\u2019ammontare <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>flusso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>risorse <span class=\"_ _4\"></span>necessario <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>adempiere <span class=\"_ _1\"></span>all\u2019obbligaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>altre <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>ed in particolare deb<span class=\"_ _1\"></span>iti commercial<span class=\"_ _1\"></span>i o stanziamenti per <span class=\"_ _1\"></span>debiti presunti.<span class=\"_ _68\"> </span> Gli accantonamen<span class=\"_ _1\"></span>ti si distinguono dalle altr<span class=\"_ _1\"></span>e passivit\u00e0 in quanto non v<span class=\"_ _1\"></span>i \u00e8 certezza <span class=\"ff5\">in merito alla scadenza o a<span class=\"_ _1\"></span>ll\u2019importo<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>della <span class=\"_ _21\"> </span>spesa <span class=\"_ _21\"> </span>futura <span class=\"_ _21\"> </span>richiesta <span class=\"_ _21\"> </span>per <span class=\"_ _21\"> </span>l\u2019adempimento. <span class=\"_ _21\"> </span>Data <span class=\"_ _21\"> </span>la <span class=\"_ _21\"> </span>loro <span class=\"_ _21\"> </span>diversa <span class=\"_ _21\"> </span>natura, <span class=\"_ _21\"> </span>gli <span class=\"_ _6\"> </span>accantonamen<span class=\"_ _1\"></span>ti <span class=\"_ _21\"> </span>sono <span class=\"_ _21\"> </span>esposti<span class=\"_ _68\"> </span> separatamente da<span class=\"_ _1\"></span>i debiti commerc<span class=\"_ _1\"></span>iali e dagli stanz<span class=\"_ _1\"></span>iamenti per debiti p<span class=\"_ _1\"></span>resunti.<span class=\"_ _68\"> </span> La contabilizzazi<span class=\"_ _1\"></span>one di una p<span class=\"ff5\">assivit\u00e0 <span class=\"_ _1\"></span>o l\u2019accantonamento ad u<span class=\"_ _1\"></span>n fondo avviene qu<span class=\"_ _1\"></span>ando:<span class=\"ff2\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">vi \u00e8 un\u2019obbligaz<span class=\"_ _1\"></span>ione corrente legale o <span class=\"_ _1\"></span>implicita quale r<span class=\"_ _1\"></span>isultato di eventi p<span class=\"_ _1\"></span>assati;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 <span class=\"_ _e\"> </span>probabile <span class=\"_ _e\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>sia <span class=\"_ _e\"> </span>necessario <span class=\"_ _e\"> </span>l\u2019impiego <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>risorse <span class=\"_ _b\"> </span>at<span class=\"_ _0\"></span>te <span class=\"_ _e\"> </span>a <span class=\"_ _21\"> </span>produrre <span class=\"_ _e\"> </span>benefici <span class=\"_ _b\"> </span>ec<span class=\"_ _0\"></span>onom<span class=\"_ _1\"></span>ici <span class=\"_ _21\"> </span>per <span class=\"_ _e\"> </span>adempiere<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span>l\u2019obbligazione;<span class=\"_ _1\"></span><span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">pu\u00f2 essere effe<span class=\"_ _1\"></span>ttuata una stima a<span class=\"_ _1\"></span>ttendibile dell\u2019ammon<span class=\"_ _1\"></span>tare dell\u2019obbl<span class=\"_ _1\"></span>igazione.<span class=\"_ _68\"> </span></span></span>Gli <span class=\"_ _c\"></span>accantona<span class=\"_ _1\"></span>menti <span class=\"_ _c\"></span>richiedono <span class=\"_ _2\"></span>l\u2019uso <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>stime. <span class=\"_ _c\"></span>In <span class=\"_ _2\"></span>circostanze <span class=\"_ _c\"></span>estremame<span class=\"_ _1\"></span>nte <span class=\"_ _c\"></span>rare <span class=\"_ _2\"></span>in <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>ui <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>pu\u00f2 <span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _2\"></span>effettuata <span class=\"_ _c\"></span>una<span class=\"_ _68\"> </span> stima <span class=\"_ _c\"></span>attendibile, <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>presenza<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>non<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>pu\u00f2 <span class=\"_ _c\"></span>essere <span class=\"_ _c\"></span>attendibilmente <span class=\"_ _c\"></span>determinata <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>pertanto<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>\u00e8<span class=\"_ _68\"> </span> descritta come un<span class=\"_ _1\"></span>a passivit\u00e0 potenz<span class=\"_ _1\"></span>iale.<span class=\"_ _68\"> </span> L\u2019accantonamen<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>ai <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _2\"></span>rischi <span class=\"_ _c\"></span>ed <span class=\"_ _2\"></span>oneri <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>effettuato <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>ammontare <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>rappresenti <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>migliore <span class=\"_ _2\"></span>stima <span class=\"_ _c\"></span>possibile<span class=\"_ _1\"></span> della <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>pesa <span class=\"_ _d\"></span>necess<span class=\"_ _1\"></span>aria <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>liquidare <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>rela<span class=\"_ _1\"></span>tiva <span class=\"_ _d\"></span>obbli<span class=\"_ _1\"></span>gazione <span class=\"_ _c\"></span>esistente <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>riferimento<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>bilancio <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>tiene <span class=\"_ _c\"></span>in<span class=\"_ _68\"> </span> considerazione <span class=\"_ _3\"> </span>i <span class=\"_ _3\"> </span>rischi <span class=\"_ _3\"> </span>e <span class=\"_ _2e\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>incertezze <span class=\"_ _3\"> </span>che <span class=\"_ _3\"> </span>inevit<span class=\"_ _1\"></span>abilmente <span class=\"_ _3\"> </span>circondano <span class=\"_ _3\"> </span>molti <span class=\"_ _3\"> </span>fa<span class=\"_ _1\"></span>tti <span class=\"_ _3\"> </span>e <span class=\"_ _3\"> </span>circostanze. <span class=\"_ _3\"> </span>L\u2019import<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span> dell\u2019accantonam<span class=\"_ _1\"></span>ento <span class=\"_ _0\"></span>riflette <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>eventi <span class=\"_ _0\"></span>futur<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>condizionare <span class=\"_ _0\"></span>l\u2019ammontare richiesto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>estinguere<span class=\"_ _1\"></span> un\u2019obbligazione <span class=\"_ _1\"></span>se vi \u00e8 una sufficien<span class=\"_ _1\"></span>te evidenza oggett<span class=\"_ _1\"></span>iva che questi si verifi<span class=\"_ _1\"></span>cheranno.<span class=\"ff2\"> </span>Una volta <span class=\"_ _0\"></span>determinata la migliore stima <span class=\"_ _0\"></span>possibile della spesa necessaria per l<span class=\"_ _0\"></span>iquidare la relativa obbl<span class=\"_ _0\"></span>igazione esistente<span class=\"_ _68\"> </span> alla da<span class=\"_ _1\"></span>ta d<span class=\"_ _1\"></span>i rifer<span class=\"_ _1\"></span>imento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>bilancio, <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>determinato <span class=\"_ _4\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>attuale <span class=\"_ _1\"></span>dell\u2019accan<span class=\"_ _1\"></span>tonamento, <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui l<span class=\"_ _1\"></span>\u2019effetto <span class=\"_ _1\"></span>del<span class=\"_ _0\"></span><span class=\"ff2\"> </span>valore attuale de<span class=\"_ _1\"></span>l denaro sia un aspetto <span class=\"_ _1\"></span>rilevante. Ricavi da contra<span class=\"_ _1\"></span>tti con i clienti I ricavi da con<span class=\"_ _1\"></span>tratti con i clienti sono <span class=\"_ _1\"></span>rilevati quando si<span class=\"_ _1\"></span> verificano le seguent<span class=\"_ _1\"></span>i condizioni:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 stato identif<span class=\"_ _1\"></span>icato il contratto con <span class=\"_ _1\"></span>il cliente; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">sono state identi<span class=\"_ _1\"></span>ficate le obbligaz<span class=\"_ _1\"></span>ioni contrattuali (\u201c<span class=\"ff7\">performanc<span class=\"_ _1\"></span>e obligations<span class=\"ff5\">\u201d) con<span class=\"_ _1\"></span>tenute nel contra<span class=\"_ _1\"></span>tto;<span class=\"ff2\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 stato determinat<span class=\"_ _1\"></span>o il prezzo; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il prezzo \u00e8 stato <span class=\"_ _1\"></span>allocato all<span class=\"_ _1\"></span>e singole obbligazioni <span class=\"_ _1\"></span>contrattuali contenut<span class=\"_ _1\"></span>e nel contratto; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 stata soddisfat<span class=\"_ _1\"></span>ta l\u2019obbligazione con<span class=\"_ _1\"></span>trattuale contenuta nel <span class=\"_ _1\"></span>contratto.<span class=\"ff2\"> </span></span></span>Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _10\"> </span>rileva <span class=\"_ _5\"> </span>i <span class=\"_ _10\"> </span>ricavi <span class=\"_ _5\"> </span>da <span class=\"_ _10\"> </span>contratti <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>clienti <span class=\"_ _5\"> </span>quando <span class=\"_ _10\"> </span>(o <span class=\"_ _5\"> </span>man  mano <span class=\"_ _5\"></span>che) <span class=\"_ _5\"> </span>adempie <span class=\"_ _10\"> </span>l'obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _5\"> </span>contrattuale trasferendo <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>cliente <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>bene <span class=\"_ _2\"></span>o <span class=\"_ _c\"></span>servizio <span class=\"_ _2\"></span>(ossia <span class=\"_ _c\"></span>l'attivit<span class=\"_ _1\"></span>\u00e0) <span class=\"_ _c\"></span>promesso. <span class=\"_ _2\"></span>L'attivit\u00e0 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>trasferita <span class=\"_ _c\"></span>quando <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>man <span class=\"_ _c\"></span>mano <span class=\"_ _2\"></span>che) <span class=\"_ _c\"></span>il cliente ne acqu<span class=\"_ _1\"></span>isisce il controllo. Il Gruppo <span class=\"_ _1\"></span>trasferisce i<span class=\"_ _1\"></span>l controllo <span class=\"_ _1\"></span>del bene <span class=\"_ _1\"></span>o servizio n<span class=\"_ _1\"></span>el corso d<span class=\"_ _1\"></span>el tempo, e <span class=\"_ _1\"></span>pertanto<span class=\"_ _1\"></span> adempie <span class=\"_ _1\"></span>l'obbligazione <span class=\"_ _1\"></span>contrattuale e rileva i ricav<span class=\"_ _1\"></span>i nel corso del tempo<span class=\"_ _1\"></span>, se \u00e8 soddisfatto <span class=\"_ _1\"></span>uno dei seguenti c<span class=\"_ _1\"></span>riteri: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il <span class=\"_ _5\"></span>cliente <span class=\"_ _d\"></span>simultaneamente <span class=\"_ _d\"></span>riceve <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>utilizza <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>benefici <span class=\"_ _d\"></span>derivanti <span class=\"_ _d\"></span>dalla <span class=\"_ _5\"></span>prestazion<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>dell'entit\u00e0 <span class=\"_ _d\"></span>m<span class=\"_ _2\"></span>an <span class=\"_ _d\"></span>mano <span class=\"_ _5\"></span>che </span></span>quest'ultima la e<span class=\"_ _1\"></span>ffettua;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _2\"></span>prestazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>crea <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliora <span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>esempio, <span class=\"_ _0\"></span>lavori <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>corso) <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>controlla <span class=\"_ _0\"></span>man </span></span>mano che l'attiv<span class=\"_ _1\"></span>it\u00e0 \u00e8 creata o mi<span class=\"_ _1\"></span>gliorata; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _2\"></span>prestazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>crea <span class=\"_ _0\"></span>un'attivit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>presenta <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>alternativo <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>il </span></span>diritto esigibile <span class=\"_ _1\"></span>al pagamento de<span class=\"_ _1\"></span>lla prestazione co<span class=\"_ _1\"></span>mpletata fino al<span class=\"_ _1\"></span>la data considerata.<span class=\"_ _68\"> </span>Se <span class=\"_ _d\"></span>l\u2019obbligazione <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>adempiu<span class=\"_ _1\"></span>ta <span class=\"_ _d\"> </span>nel <span class=\"_ _d\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>tempo, <span class=\"_ _d\"></span>l\u2019obbligaz<span class=\"_ _1\"></span>ione <span class=\"_ _d\"> </span>contrattuale <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>ademp<span class=\"_ _1\"></span>iu<span class=\"_ _0\"></span><span class=\"ff2\">ta <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>un </span>determinato <span class=\"_ _d\"></span>momento. <span class=\"_ _5\"></span>In <span class=\"_ _d\"></span>t<span class=\"_ _0\"></span>al <span class=\"_ _5\"></span>caso, <span class=\"_ _5\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _5\"> </span>rileva <span class=\"_ _5\"></span>il <span class=\"_ _5\"> </span>ricavo <span class=\"_ _d\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>momento <span class=\"_ _5\"> </span>in <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>cliente <span class=\"_ _5\"></span>acquisisce <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>controllo dell\u2019attivit\u00e0 pro<span class=\"_ _1\"></span>messa.<span class=\"ff2\"> </span>Il <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntrattuale <span class=\"_ _d\"></span>incluso <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>contratto <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cliente <span class=\"_ _c\"></span>pu\u00f2 <span class=\"_ _d\"></span>includere <span class=\"_ _d\"></span>importi <span class=\"_ _c\"></span>fissi, <span class=\"_ _d\"></span>importi <span class=\"_ _d\"></span>var<span class=\"_ _0\"></span>iabili <span class=\"_ _d\"></span>oppure<span class=\"_ _1\"></span> entrambi. <span class=\"_ _d\"></span>Se <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>include <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>importo <span class=\"_ _d\"></span>variab<span class=\"_ _1\"></span>ile <span class=\"_ _d\"></span>(es. <span class=\"_ _d\"></span>sconti, <span class=\"_ _c\"></span>concessioni <span class=\"_ _d\"></span>sul <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>rezzo, <span class=\"_ _d\"></span>incentivi<span class=\"_ _1\"></span>, penalit\u00e0 <span class=\"_ _c\"></span>o <span class=\"_ _d\"></span>altri <span class=\"_ _c\"></span>elementi <span class=\"_ _c\"></span>analoghi), <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>provvede <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>stimare <span class=\"_ _c\"></span>l\u2019importo <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>corrispettivo <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>quale <span class=\"_ _c\"></span>avr\u00e0 <span class=\"_ _d\"></span>diritto <span class=\"_ _c\"></span>in cam<span class=\"ff5 ls0\">bio del trasferimento al cliente <span class=\"_ _0\"></span>dei beni o <span class=\"_ _0\"></span>servizi promessi. Il <span class=\"_ _0\"></span>Gruppo include nel prezzo dell\u2019operazione l\u2019importo </span>del <span class=\"_ _1\"></span>corrispett<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>variabile <span class=\"_ _4\"></span>stimato <span class=\"_ _1\"></span>solo <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>misura <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>altamente <span class=\"_ _4\"></span>probabile <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>quando <span class=\"_ _1\"></span>successiv<span class=\"_ _1\"></span>amente <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _1\"></span>risolta l'incertezza <span class=\"_ _1\"></span>associata <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>orrispettivo <span class=\"_ _1\"></span>variabile <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>si ve<span class=\"_ _1\"></span>rifichi un <span class=\"_ _4\"></span>significativo <span class=\"_ _1\"></span>aggiustamento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ribasso <span class=\"_ _1\"></span>dell'importo <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> ricavi cumulat<span class=\"_ _1\"></span>i rilevati. Nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>abbia <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>diritto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ricevere <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>trasferiti <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>cliente<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>il Gruppo rileva <span class=\"_ _1\"></span>una a<span class=\"_ _1\"></span>ttivit\u00e0 d<span class=\"_ _1\"></span>erivante da <span class=\"_ _1\"></span>contratti co<span class=\"_ _1\"></span>n i <span class=\"_ _1\"></span>clienti. In <span class=\"_ _1\"></span>caso d<span class=\"_ _1\"></span>i obbligazion<span class=\"_ _1\"></span>e a tras<span class=\"_ _1\"></span>ferire al <span class=\"_ _1\"></span>cliente ben<span class=\"_ _1\"></span>i e ser<span class=\"_ _1\"></span>vi<span class=\"_ _0\"></span>zi per i quali \u00e8 sta<span class=\"_ _1\"></span>to ricevuto un cor<span class=\"_ _1\"></span>rispettivo dal cl<span class=\"_ _1\"></span>iente, il Gruppo r<span class=\"_ _1\"></span>ileva una passivit<span class=\"_ _1\"></span>\u00e0 derivante da cont<span class=\"_ _1\"></span>ratti con i clienti. I costi <span class=\"_ _1\"></span>incremental<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>l\u2019ottenimento d<span class=\"_ _1\"></span>ei contra<span class=\"_ _1\"></span>tti con <span class=\"_ _1\"></span>i clienti <span class=\"_ _1\"></span>sono con<span class=\"_ _1\"></span>tabilizzati <span class=\"_ _1\"></span>come a<span class=\"_ _1\"></span>ttivit\u00e0 e a<span class=\"_ _1\"></span>mmortizzat<span class=\"_ _1\"></span>i lungo <span class=\"_ _1\"></span>la durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>stante, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>ruppo <span class=\"_ _1\"></span>prevede <span class=\"_ _4\"></span>il loro<span class=\"_ _1\"></span> recup<span class=\"_ _1\"></span>ero. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>incrementa<span class=\"_ _1\"></span>li pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l'ottenimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _0\"></span>sostiene <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>ottenere <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>sostenuto <span class=\"_ _c\"></span>se <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avesse ottenuto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>costi per <span class=\"_ _2\"></span>l'ottenimento del <span class=\"_ _0\"></span>contratto che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sarebbero stati <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>fosse stato <span class=\"_ _2\"></span>ottenuto <span class=\"_ _2\"></span>devono <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>costo <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>sostenuti, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>meno <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>siano <span class=\"_ _2\"></span>esplicitament<span class=\"_ _1\"></span>e addebitabili al <span class=\"_ _1\"></span>cliente anche qua<span class=\"_ _1\"></span>lora il contratto non si<span class=\"_ _1\"></span>a ottenuto.<span class=\"_ _68\"> </span>I <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019adempimento <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span><span class=\"ff2\">capitalizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ammortizzati <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> </span>durata del <span class=\"_ _1\"></span>contratto sot<span class=\"_ _1\"></span>tostante solo <span class=\"_ _1\"></span>se tali cos<span class=\"_ _1\"></span>ti non rie<span class=\"_ _1\"></span>ntrano nell'a<span class=\"_ _1\"></span>mbito di appl<span class=\"_ _1\"></span>icazione di un <span class=\"_ _1\"></span>altro pr<span class=\"_ _1\"></span>incipio contabi<span class=\"_ _1\"></span>le<span class=\"_ _0\"></span> (ad <span class=\"_ _4\"></span>esempio <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>2 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>Rimanenze,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> I<span class=\"_ _1\"></span>mmobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>acchina<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>IAS <span class=\"_ _1\"></span>38 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>immateriali) <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>soddisfan<span class=\"_ _1\"></span>o </span></span></span></span></span></span>tutte le seguent<span class=\"_ _1\"></span>i condizioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>direttamente <span class=\"_ _d\"></span>correla<span class=\"_ _1\"></span>ti <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>contratto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>previsto, <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>l'<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _d\"></span>pu\u00f2 <span class=\"_ _d\"></span>indiv<span class=\"_ _1\"></span>iduare <span class=\"_ _d\"></span>nello<span class=\"_ _1\"></span> </span></span>specifico; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i costi <span class=\"_ _1\"></span>consentono a<span class=\"_ _1\"></span>ll'entit\u00e0 <span class=\"_ _1\"></span>di disporre d<span class=\"_ _1\"></span>i nuove <span class=\"_ _1\"></span>o maggiori <span class=\"_ _1\"></span>risorse da u<span class=\"_ _1\"></span>tilizzare pe<span class=\"_ _1\"></span>r adempiere <span class=\"_ _1\"></span>(o continu<span class=\"_ _1\"></span>are ad<span class=\"_ _1\"></span> </span></span>adempiere) alle obb<span class=\"_ _1\"></span>ligazioni in fu<span class=\"_ _1\"></span>turo; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che t<span class=\"_ _1\"></span>ali costi saranno r<span class=\"_ _1\"></span>ecuperati.<span class=\"_ _68\"> </span></span></span>Proventi da leas<span class=\"_ _1\"></span>ing operativi I <span class=\"_ _d\"></span>proventi <span class=\"_ _d\"></span>derivan<span class=\"_ _1\"></span>ti <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span><span class=\"ff7\">leasing</span> <span class=\"_ _d\"></span>operativi <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>ri<span class=\"_ _1\"></span>levati <span class=\"_ _d\"></span>come <span class=\"_ _d\"></span>ricavi <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>quote <span class=\"_ _d\"></span>costant<span class=\"_ _0\"></span>i <span class=\"_ _d\"></span>lungo <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>du<span class=\"_ _1\"></span>rata <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span><span class=\"ff7\">leasing</span>. <span class=\"_ _d\"></span>Gl<span class=\"_ _1\"></span>i incentivi ai <span class=\"ff7\">leasing</span> sono <span class=\"_ _1\"></span>rilevati come <span class=\"_ _1\"></span>parte integrante <span class=\"_ _1\"></span>dei proventi totali del <span class=\"ff7\">leasing</span> lung<span class=\"_ _1\"></span>o la durata del leas<span class=\"_ _1\"></span>ing.<span class=\"_ _68\"> </span>Contributi pubbl<span class=\"_ _1\"></span>ici alla ricerca I contributi pubbl<span class=\"_ _1\"></span>ici sono rilevati <span class=\"_ _1\"></span>a conto econom<span class=\"_ _1\"></span>ico come provento quando il contribu<span class=\"_ _1\"></span>to pubblico diventa e<span class=\"_ _1\"></span>sigibile.<span class=\"_ _68\"> </span>Riconoscimento de<span class=\"_ _1\"></span>i costi I costi sono rilev<span class=\"_ _1\"></span>ati a conto econo<span class=\"_ _1\"></span>mico secondo il pr<span class=\"_ _1\"></span>incipio della compe<span class=\"_ _1\"></span>tenza.<span class=\"_ _68\"> </span>Proventi e oneri <span class=\"_ _1\"></span>finanziari I proventi e gli one<span class=\"_ _1\"></span>ri finanziari sono iscr<span class=\"_ _1\"></span>itti a conto econom<span class=\"_ _1\"></span>ico per competenza.  In particolare, <span class=\"_ _0\"></span>gli interessi at<span class=\"_ _0\"></span>tivi e <span class=\"_ _0\"></span>passivi sono <span class=\"_ _0\"></span>rilevati in <span class=\"_ _0\"></span>applicazione del principio della <span class=\"_ _0\"></span>competenza temporale, sulla base <span class=\"_ _10\"> </span>dell\u2019importo <span class=\"_ _10\"> </span>finanziato <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>in<span class=\"ff2\">teresse <span class=\"_ _10\"> </span>effettivo <span class=\"_ _10\"> </span>applicabile, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>rappresenta <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>sconta <span class=\"_ _10\"> </span>gli<span class=\"_ _1\"></span> </span>incassi/pagamen<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>futuri <span class=\"_ _c\"></span>stimati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>lungo <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>vita <span class=\"_ _2\"></span>attesa <span class=\"_ _c\"></span>dell\u2019attivit\u00e0/passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _c\"></span>finanziaria <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>riportarli <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>carico<span class=\"_ _1\"></span> contabile dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 stessa<span class=\"_ _68\"> </span>.<span class=\"_ _68\"> </span>Imposte sul reddi<span class=\"_ _1\"></span>to <span class=\"ffe\">d\u2019esercizio</span> L'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>l'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _2\"></span>corrente <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>l'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>differito. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>sul <span class=\"_ _c\"></span>reddito <span class=\"_ _2\"></span>sono<span class=\"_ _1\"></span> rilevate <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>fatta <span class=\"_ _2\"></span>eccezione <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>quelle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>operazioni <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ilevate <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>patrimonio <span class=\"_ _0\"></span>netto che sono contabiliz<span class=\"_ _1\"></span>zate nello stesso. Le <span class=\"_ _1\"></span>imposte <span class=\"_ _4\"></span>correnti <span class=\"_ _1\"></span>rappresentan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stima <span class=\"_ _4\"></span>dell'importo <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>imposte s<span class=\"_ _1\"></span>ul <span class=\"_ _1\"></span>reddito <span class=\"_ _4\"></span>dovute <span class=\"_ _1\"></span>calcolate <span class=\"_ _1\"></span>sul <span class=\"_ _4\"></span>reddito <span class=\"_ _1\"></span>imponibile<span class=\"_ _1\"></span> di  ese<span class=\"_ _1\"></span>rcizio, <span class=\"_ _f\"> </span>determinato <span class=\"_ _10\"> </span>applicando <span class=\"_ _f\"> </span>le <span class=\"_ _10\"> </span>aliquote  fiscali <span class=\"_ _10\"> </span>vigenti  o <span class=\"_ _10\"> </span>sostanzialmente <span class=\"_ _10\"> </span>in  vigore <span class=\"_ _10\"> </span>alla  d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"> </span>di  chiusura<span class=\"_ _1\"></span> dell\u2019esercizio ed ev<span class=\"_ _1\"></span>entuali rettifiche a<span class=\"_ _1\"></span>ll'importo rela<span class=\"_ _1\"></span>tivo agli esercizi prec<span class=\"_ _1\"></span>edenti.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _c\"></span>imposte <span class=\"_ _c\"></span>differi<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>stanziate <span class=\"_ _c\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>metodo <span class=\"_ _c\"></span>patrimoniale, <span class=\"_ _2\"></span>calcolando <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>differenze <span class=\"_ _c\"></span>tempora<span class=\"_ _1\"></span>nee <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>valori contabili dell<span class=\"_ _1\"></span>e attivit\u00e0 e <span class=\"_ _1\"></span>delle passivit\u00e0 i<span class=\"_ _1\"></span>scritti in <span class=\"_ _1\"></span>bilancio e <span class=\"_ _1\"></span>i corrispondenti va<span class=\"_ _1\"></span>lori ri<span class=\"_ _1\"></span>conosciuti ai <span class=\"_ _1\"></span>fini fiscali. <span class=\"_ _1\"></span>Le imposte differite  non  son<span class=\"_ _1\"></span>o  stanziate  pe<span class=\"_ _1\"></span>r  le  seguenti  di<span class=\"_ _1\"></span>fferenze  tem<span class=\"_ _1\"></span>poranee:  rilevazio<span class=\"_ _1\"></span>ne  iniziale  d<span class=\"_ _1\"></span>i  attivit\u00e0  o  p<span class=\"_ _1\"></span>assivit\u00e0  in un'operazione <span class=\"_ _10\"> </span>diversa <span class=\"_ _f\"> </span>dall'aggre<span class=\"_ _1\"></span>gazione <span class=\"_ _f\"> </span>aziendale <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>non <span class=\"_ _10\"> </span>influenza <span class=\"_ _f\"> </span>n\u00e9 <span class=\"_ _f\"> </span>l'utile <span class=\"_ _10\"> </span>(o  perd<span class=\"_ _1\"></span>ita) <span class=\"_ _f\"> </span>contabile <span class=\"_ _10\"> </span>n\u00e9 <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>reddito imponibile (o perdita fisca<span class=\"_ _1\"></span>le), nonch\u00e9 le differenze relative a investiment<span class=\"_ _1\"></span>i in <span class=\"_ _0\"></span>societ\u00e0 contro<span class=\"_ _1\"></span>llate e a controllo congiunto<span class=\"_ _1\"></span> nella misura in <span class=\"_ _0\"></span>cui \u00e8 <span class=\"_ _0\"></span>probabile che, nel prevedibile futuro, l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>differenza temporanea non si r<span class=\"_ _0\"></span>iverser\u00e0. Inoltre, il Gruppo non <span class=\"_ _0\"></span>rileva <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>dell'avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>pe<span class=\"_ _2\"></span><span class=\"lsf\">r </span>imposte differit<span class=\"_ _1\"></span>e sono valutate <span class=\"_ _1\"></span>utilizzando le al<span class=\"_ _1\"></span>iquote fiscali che <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i prevede<span class=\"_ _1\"></span> saranno applicabili ne<span class=\"_ _1\"></span>ll'esercizio in<span class=\"_ _1\"></span> cui sar\u00e0<span class=\"_ _1\"></span> realizzata <span class=\"_ _4\"></span>l'attivit\u00e0 <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _4\"></span>estinta <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>riferiscono, <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fisca<span class=\"_ _1\"></span>li <span class=\"_ _4\"></span>stabilite <span class=\"_ _4\"></span>da <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>dimenti in <span class=\"_ _0\"></span>vigore o <span class=\"_ _0\"></span>sostanzialmente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vigore <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>chiusura dell\u2019e<span class=\"_ _0\"></span><span class=\"ff2\">serciz<span class=\"_ _1\"></span>io. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>attivit\u00e0 e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per imposte <span class=\"_ _0\"></span>differite </span>sono <span class=\"_ _4\"></span>compensate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>diritto <span class=\"_ _1\"></span>lega<span class=\"_ _1\"></span>lmente <span class=\"_ _4\"></span>esercitabile <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>compensare <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 fiscali <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>se <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>imposte <span class=\"_ _d\"></span>differ<span class=\"_ _1\"></span>ite <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>relativ<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>reddito <span class=\"_ _d\"></span>app<span class=\"_ _1\"></span>licate <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>lla medesima <span class=\"_ _c\"></span>autorit\u00e0 <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>sullo <span class=\"_ _c\"></span>stesso <span class=\"_ _c\"></span>soggetto <span class=\"_ _c\"></span>passivo <span class=\"_ _c\"></span>d'imposta <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>soggetti <span class=\"_ _c\"></span>pa<span class=\"_ _1\"></span>ssivi <span class=\"_ _c\"></span>d'imposta <span class=\"_ _c\"></span>diversi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>intendono regolare <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>passivit\u00e0 <span class=\"_ _e\"> </span>e <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>attivit\u00e0 <span class=\"_ _e\"> </span>fiscali <span class=\"_ _b\"> </span>correnti <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>base <span class=\"_ _b\"> </span>netta, <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>realizzare <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>att<span class=\"_ _2\"></span>ivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>regolare <span class=\"_ _e\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 contemporanea<span class=\"_ _1\"></span>mente.<span class=\"_ _68\"> </span>a conto econo<span class=\"_ _1\"></span>mico sono funzion<span class=\"_ _1\"></span>e sia dell\u2019avanzam<span class=\"_ _1\"></span>ento della commessa<span class=\"_ _1\"></span>, sia dei margini c<span class=\"_ _1\"></span>he si ritiene verr<span class=\"_ _1\"></span>anno<span class=\"_ _68\"> </span> rilevati <span class=\"_ _1\"></span>sull\u2019intera <span class=\"_ _1\"></span>opera <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>suo <span class=\"_ _1\"></span>completamento; <span class=\"_ _1\"></span>pertanto, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a co<span class=\"_ _1\"></span>rretta <span class=\"_ _1\"></span>rilevazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>lavori <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso e <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>margin<span class=\"_ _0\"></span><span class=\"ff2 ls8\">i<span class=\"_ _68\"> </span></span><span class=\"ff2 ls8\"> </span>relativi a <span class=\"_ _0\"></span>opere non <span class=\"_ _0\"></span>ancora concluse <span class=\"_ _0\"></span>presuppon<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>la corretta <span class=\"_ _0\"></span>stima da <span class=\"_ _0\"></span>parte degli <span class=\"_ _0\"></span>amministratori dei ricavi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei<span class=\"_ _1\"></span> costi <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>finire, <span class=\"_ _c\"></span>incluse <span class=\"_ _c\"></span>eventuali <span class=\"_ _c\"></span>modifiche <span class=\"_ _c\"></span>contrattuali <span class=\"_ _c\"></span>ed <span class=\"_ _d\"></span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _d\"></span>extra-costi <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>delle <span class=\"_ _c\"></span>penali <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>potrebbe<span class=\"_ _1\"></span>ro<span class=\"_ _68\"> </span> comprimere il margine atteso. <span class=\"ff5\">L\u2019utilizzo del metodo della percentuale di completamento richiede al Gruppo di<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>stimare i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>di completamento, che comporta <span class=\"_ _0\"></span>l\u2019assunzione di <span class=\"_ _0\"></span>stime che <span class=\"_ _0\"></span>dipendono da <span class=\"_ _0\"></span>fattori potenzialmente<span class=\"_ _1\"></span> mutabili <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>t<span class=\"_ _0\"></span>empo <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>potrebbero <span class=\"_ _5\"></span>pertanto <span class=\"_ _d\"></span>avere <span class=\"_ _d\"></span>effetti <span class=\"_ _d\"></span>significativi <span class=\"_ _5\"></span>sul <span class=\"_ _d\"></span>riconoscimento <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>ricavi <span class=\"_ _d\"></span>e <span class=\"_ _5\"> </span>dei<span class=\"_ _68\"> </span> margini in corso d<span class=\"_ _1\"></span>i formazione.<span class=\"_ _68\"> </span> i)<span class=\"ff3 ls0\"> <span class=\"_ _54\"> </span><span class=\"ff7\">La determin<span class=\"_ _1\"></span>azione d<span class=\"_ _1\"></span>el Fa<span class=\"_ _1\"></span>ir Value <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>pagamen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>basati <span class=\"_ _1\"></span>su az<span class=\"_ _1\"></span>ioni<span class=\"ff2\">:<span class=\"_ _0\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span><span class=\"ff2\">il Gr<span class=\"_ _1\"></span>uppo v<span class=\"_ _1\"></span>aluta <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>piani <span class=\"_ _1\"></span>sulla b<span class=\"_ _1\"></span>ase d<span class=\"_ _1\"></span>i even<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span></span></span></span></span></span><span class=\"ff3 ls0\"><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff1\"><span class=\"ff2\"> </span></span></span></span></span>incerti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ipotesi <span class=\"_ _2\"></span>valutative <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>comprendono <span class=\"_ _2\"></span>volatilit\u00e0, <span class=\"_ _2\"></span><span class=\"ff7\">dividend <span class=\"_ _2\"></span>yield</span> <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span><span class=\"ff7\">risk <span class=\"_ _2\"></span>free</span>. <span class=\"_ _2\"></span>Il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>avvale <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span> valutazioni <span class=\"_ _1\"></span>effettuate da <span class=\"_ _1\"></span>special<span class=\"_ _1\"></span>isti esterni <span class=\"_ _1\"></span>per la <span class=\"_ _1\"></span>determinazione <span class=\"_ _1\"></span>del F<span class=\"_ _1\"></span>air Value <span class=\"_ _1\"></span>dei benifici ai di<span class=\"_ _1\"></span>pendenti ba<span class=\"_ _1\"></span>sati<span class=\"_ _68\"> </span> su azioni, <span class=\"_ _1\"></span>chiedendo <span class=\"_ _1\"></span>la determinazion<span class=\"_ _1\"></span>e dello s<span class=\"_ _1\"></span>tesso alla <span class=\"ff7\">grant da<span class=\"_ _1\"></span>te<span class=\"ff5\">, attraverso <span class=\"_ _1\"></span>l\u2019utilizzo d<span class=\"_ _1\"></span>i stime e <span class=\"_ _1\"></span>di assunz<span class=\"_ _1\"></span>ioni<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff5\"> </span></span>legate ai piani f<span class=\"_ _1\"></span>uturi di Gruppo e a<span class=\"_ _1\"></span>ll\u2019utilizzo di idonee <span class=\"_ _1\"></span>tecniche valutat<span class=\"_ _1\"></span>ive<span class=\"_ _0\"></span><span class=\"ff2\">. </span><span class=\"ff2\"> </span>3. <span class=\"_ _5d\"> </span><span class=\"lsc\">ALTRE </span>INFORMAZIONI Stagionalit\u00e0  L\u2019attivit\u00e0 del Gr<span class=\"_ _1\"></span>uppo non evidenzia si<span class=\"_ _1\"></span>gnificative variazion<span class=\"_ _1\"></span>i stagionali o c<span class=\"_ _1\"></span>icliche. <span class=\"ff2\"> </span>Conflitto russo-ucra<span class=\"_ _1\"></span>ino  Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>riscontrato <span class=\"_ _0\"></span>significative <span class=\"_ _0\"></span>critici<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>riconducibili <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>conflitto <span class=\"_ _0\"></span>russo<span class=\"_ _0\"></span>-ucraino<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>atto, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>termini <span class=\"_ _0\"></span>di approvvigioname<span class=\"_ _1\"></span>nto, produ<span class=\"_ _1\"></span>zione e <span class=\"_ _1\"></span>vendita. A<span class=\"_ _1\"></span>l 31 d<span class=\"_ _1\"></span>icembre 2022 <span class=\"_ _1\"></span>i princ<span class=\"_ _1\"></span>ipali fornitor<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>materiali <span class=\"_ _1\"></span>strategici d<span class=\"_ _1\"></span>el Gruppo <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>collocati <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>fuori <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Russia <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Ucraina. <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>clienti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ubicati <span class=\"_ _2\"></span><span class=\"ff5\">nell\u2019area <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nteressata<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dal </span>conflitto <span class=\"_ _4\"></span>rappresentano <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>2,6<span class=\"ff5\">% <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>ricavi <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>l\u2019esercizio <span class=\"_ _4\"></span>chiuso <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dic<span class=\"_ _1\"></span>embre<span class=\"ff2\"> <span class=\"_ _1\"></span>2022. <span class=\"_ _4\"></span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _4\"></span>dicembre </span></span>2022 <span class=\"_ _1\"></span>l\u2019e<span class=\"_ _1\"></span>sposizione <span class=\"_ _4\"></span>nei <span class=\"_ _1\"></span>confronti <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>cli<span class=\"ff2\">entela <span class=\"_ _4\"></span>russa <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>ucraina <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _4\"></span>complessivamente <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>circa <span class=\"_ _1\"></span>Euro <span class=\"_ _4\"></span>0,5 <span class=\"_ _4\"></span>milioni. </span>Non <span class=\"_ _2\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>esclude, <span class=\"_ _c\"></span>tuttavia, <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span>durare <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>situazione <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>conflitto <span class=\"_ _c\"></span>militare <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Ucraina <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>l\u2019aumento<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>delle </span>tensioni <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Russia <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>Paesi <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>operativo <span class=\"_ _0\"></span>potrebbe <span class=\"_ _c\"></span>influenzare<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>negativamente <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>condizioni macroeconomiche globali e le <span class=\"_ _0\"></span>economie di <span class=\"_ _0\"></span>tali Paesi, comportando <span class=\"_ _0\"></span>una possibile contrazione della domanda e una <span class=\"_ _1\"></span>conseguente <span class=\"_ _4\"></span>diminuzione <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>livelli <span class=\"_ _1\"></span>di p<span class=\"_ _1\"></span>roduzione, <span class=\"_ _4\"></span>anche <span class=\"_ _1\"></span>tenuto <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>continua <span class=\"_ _1\"></span>evoluzione <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>quadr<span class=\"_ _0\"></span>o sanzionatorio, cos<span class=\"_ _1\"></span>tantemente mon<span class=\"_ _1\"></span>itorata dal manage<span class=\"_ _1\"></span>ment del Gruppo. 96 B. NOTE ALLE PRINCIPALI VOCI DI BILANCIO - CONTO ECONOMICO  4. <span class=\"_ _5d\"> </span>Ricavi  La <span class=\"_ _c\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _c\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>dettag<span class=\"_ _1\"></span>lio <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>clienti <span class=\"_ _2\"></span>per <span class=\"_ _d\"></span>divisione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Vendite di elettrodi           462.198  284.316 Vendite di sistemi             31.928  34.210 Servizi post-vendita e altre vendite           287.906  223.837 Ricavi da lavori in corso su ordinazione             70.794  73.515  Totale 852.826          615.878  I <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">2 <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>attestano <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">8<span class=\"_ _1\"></span>52.826 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span><span class=\"fc0\">(Euro <span class=\"_ _c\"></span>615.878 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>per </span></span></span>l\u2019esercizio <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"ff2\">1<span class=\"lsa\">).</span> <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span>sono <span class=\"_ _c\"></span>relat<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _2\"></span>473<span class=\"_ _1\"></span>.444 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Electrode </span>Technologies <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Euro <span class=\"_ _c\"></span>348.817 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>nel <span class=\"_ _c\"></span>2021), <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>336.719 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _c\"></span>Wa<span class=\"_ _0\"></span>ter <span class=\"_ _c\"></span>Technologies <span class=\"_ _d\"></span>(Euro<span class=\"_ _1\"></span> 256.668 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>2021) <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>42.664 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Energy <span class=\"_ _2\"></span>Trans<span class=\"_ _1\"></span>ition <span class=\"_ _2\"></span>(Euro <span class=\"_ _0\"></span>9.393 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2021). <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span> ricavi aumentano compless<span class=\"_ _1\"></span>ivamente di Euro 2<span class=\"ls4\">36</span>.948 migliaia, con un effetto cambio positivo di Euro<span class=\"_ _1\"></span> 34<span class=\"_ _0\"></span>.772 migliaia<span class=\"_ _1\"></span>; a <span class=\"_ _c\"></span>cambi <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>ricavi <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>Gruppo <span class=\"_ _2\"></span>nel <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>aumenterebbero <span class=\"_ _2\"></span>infatti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>.176 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span><span class=\"ff5\">rispetto <span class=\"_ _2\"></span>all\u2019esercizio </span>precedente. I ricavi operativi da <span class=\"_ _0\"></span><span class=\"ff7\">leasing<span class=\"_ _1\"></span><span class=\"ff2\"> sono <span class=\"_ _0\"></span>inclusi nella voce <span class=\"ff5\">\u201cServizi post vendita e altre vendite\u201d ed ammontano a <span class=\"_ _0\"></span>Eur<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span><span class=\"ff2 fc8\">32.623 </span></span></span></span>migliaia <span class=\"ff5 fc0\">per l\u2019esercizio chiuso al <span class=\"_ _0\"></span>31 dicembre</span> 2022 <span class=\"_ _0\"></span>(Euro <span class=\"fc0\">27.838 <span class=\"ff5\">migliaia per l\u2019esercizio chiuso al 31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span></span>1),<span class=\"_ _1\"></span> </span>e sono relativi a e<span class=\"_ _1\"></span>lettrodi e loro co<span class=\"_ _1\"></span>mponenti concess<span class=\"_ _1\"></span>i in locazione a clien<span class=\"_ _1\"></span>ti con contratti d<span class=\"_ _1\"></span>i durata pluriennale<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span> Nella <span class=\"_ _1\"></span>seguente <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>indicati i <span class=\"_ _4\"></span>ricavi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>da <span class=\"ff7\">leasing</span> <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>lizzare n<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>successiv<span class=\"_ _1\"></span>i rel<span class=\"_ _1\"></span>ativamente<span class=\"_ _1\"></span> alla quota <span class=\"_ _1\"></span>non cance<span class=\"_ _1\"></span>llabile del <span class=\"_ _1\"></span>contratto p<span class=\"_ _1\"></span>er gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi al <span class=\"_ _1\"></span>31 dicem<span class=\"_ _1\"></span>bre 2022 e al <span class=\"_ _1\"></span>31 di<span class=\"_ _1\"></span>cembre 2021, <span class=\"_ _1\"></span>per ciascun<span class=\"_ _1\"></span>o dei primi cinque <span class=\"_ _1\"></span>anni e il totale deg<span class=\"_ _1\"></span>li importi per gli a<span class=\"_ _1\"></span>nni restanti. Entro 1 anno<span class=\"ff3\"> </span>Tra 1 e 2 anni<span class=\"ff3\"> </span>Tra 2 e 3 anni<span class=\"ff3\"> </span>Tra 3 e 4 anni<span class=\"ff3\"> </span>Tra 4 e 5 anni<span class=\"ff3\"> </span>Oltre 5 anni<span class=\"ff3\"> </span>(in migliaia di Euro)<span class=\"ff3\"> </span>Quota non cancellabile contratti di leasing <span class=\"ls2\">31 </span>dicembre 2022 18.754 18.074 15.385 12.948 10.674 50.365 Quota non cancellabile contratti di leasing 31 dicembre 2021 20.705 17.479 12.993 11.312 10.110 56.910 Il<span class=\"ls0\"> dettaglio dei ricavi per ar<span class=\"_ _1\"></span>ea geografica \u00e8 <span class=\"ls9\">il<span class=\"_ _1\"></span><span class=\"ls0\"> seguente: </span></span></span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Europa, Medio Oriente, Africa e India (EMEIA)           269.216  166.533 (di cui Italia) 12.910 9.960 Nord e Sud America (AMS)           <span class=\"ls2\">28</span>2.021  192.574 Estremo oriente (ASIA)           301.589  256.771 Totale           852.826  615.878<span class=\"fc0\"> </span>La quasi totalit\u00e0 dei<span class=\"_ _1\"></span> contratti con i clien<span class=\"_ _1\"></span>ti stipulati dal <span class=\"_ _1\"></span>Gruppo non prevede cor<span class=\"_ _1\"></span>rispettivi variabi<span class=\"_ _1\"></span>li.<span class=\"_ _0\"></span> La <span class=\"_ _d\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>contr<span class=\"_ _1\"></span>atti <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntiene <span class=\"_ _d\"></span>una <span class=\"_ _c\"></span>componente <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iaria <span class=\"_ _d\"></span>significat<span class=\"_ _1\"></span>iva, <span class=\"_ _d\"></span>ovvero <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>quale<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> compreso <span class=\"_ _1\"></span>tra <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>trasferimento <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bene<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>patt<span class=\"_ _0\"></span>uito <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pagamento <span class=\"_ _4\"></span>effettuato <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>ecced<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>odici <span class=\"_ _4\"></span>mesi.<span class=\"_ _68\"> </span>Pertanto, il Gruppo no<span class=\"_ _1\"></span>n ha effettuato alcun ag<span class=\"_ _1\"></span>giustamento del corrispe<span class=\"_ _1\"></span>ttivo dell\u2019operazione per <span class=\"_ _1\"></span>tener conto degli eff<span class=\"_ _1\"></span>etti<span class=\"_ _68\"> </span>del valore te<span class=\"_ _1\"></span>mporale del denaro. Per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _c\"></span>ch<span class=\"ff2\">iuso <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicem<span class=\"_ _1\"></span>bre <span class=\"_ _c\"></span>2022 <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>obbligazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>adempiere <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>parte <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>fa </span>riferimento a cont<span class=\"_ _1\"></span>ratti aventi dura<span class=\"_ _1\"></span>ta inferiore a 12 me<span class=\"_ _1\"></span>si.  Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ricavi da<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>avori <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>su ord<span class=\"_ _1\"></span>inazione <span class=\"_ _1\"></span>aventi<span class=\"fsd\"> <span class=\"_ _1\"></span><span class=\"fs0\">le <span class=\"_ _1\"></span>obbligazion<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>ntrattuali ad<span class=\"_ _1\"></span>empiute <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il Gruppo<span class=\"_ _1\"></span> </span></span>rileva <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>metodi <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sugli <span class=\"_ _c\"></span>input <span class=\"_ _2\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>adempiere <span class=\"_ _2\"></span>l\u2019obbligaz<span class=\"_ _1\"></span>ione contrattuale, <span class=\"_ _1\"></span>costituiti da<span class=\"_ _1\"></span>i costi <span class=\"_ _1\"></span>sostenuti. Pe<span class=\"_ _1\"></span>r le obb<span class=\"_ _1\"></span>ligazioni c<span class=\"_ _1\"></span>ontrattuali ade<span class=\"_ _1\"></span>mpiute in <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>eterminato <span class=\"_ _1\"></span>momento i <span class=\"_ _1\"></span>ricavi<span class=\"_ _1\"></span> da cont<span class=\"_ _1\"></span>ratti con <span class=\"_ _4\"></span>i clienti <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>al m<span class=\"_ _1\"></span>omento d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>beni, di<span class=\"_ _1\"></span>sciplinato <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te.<span class=\"_ _0\"></span> Per <span class=\"_ _c\"></span>ulteriori <span class=\"_ _d\"></span>in<span class=\"_ _1\"></span>formazioni <span class=\"_ _c\"></span>circa <span class=\"_ _c\"></span>l\u2019andamento <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>rica<span class=\"_ _1\"></span>vi, <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>faccia <span class=\"_ _c\"></span>riferimento <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _c\"></span>nel<span class=\"_ _0\"></span><span class=\"ff2\">la <span class=\"_ _d\"></span>rela<span class=\"_ _1\"></span>zione <span class=\"_ _c\"></span>degli </span>amministratori <span class=\"_ _1\"></span>sull\u2019andamento della ge<span class=\"_ _1\"></span>stione<span class=\"_ _68\"> </span>.<span class=\"ff2\"> </span>5. <span class=\"_ _5d\"> </span>Variazione del<span class=\"_ _1\"></span>le rimanenze dei prodo<span class=\"_ _1\"></span>tti finiti e in c<span class=\"_ _1\"></span>orso di lavorazione Per <span class=\"_ _d\"></span>l\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _d\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"> </span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2, <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>presen<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>una <span class=\"_ _d\"></span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _d\"></span><span class=\"fc8\">positiva <span class=\"_ _d\"></span></span>delle <span class=\"_ _c\"></span>rimanenze <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>prodotti </span>semilavorati <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>finiti <span class=\"_ _2\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>34.815<span class=\"fc8\"> <span class=\"_ _2\"></span></span>migliaia <span class=\"_ _2\"></span>(Euro <span class=\"_ _2\"></span>35.324<span class=\"fc8\"> <span class=\"_ _2\"></span></span><span class=\"ff5\">migliaia <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019esercizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _0\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">1) <span class=\"_ _0\"></span>e </span></span>include  l\u2019impo<span class=\"_ _1\"></span>rto  di  Eur<span class=\"_ _1\"></span>o  <span class=\"ff2\">2.780  migl<span class=\"_ _1\"></span>iaia  relativo <span class=\"_ _10\"> </span>ai  rilasci  a  c<span class=\"_ _1\"></span>onto  economi<span class=\"_ _1\"></span>co  delle  quo<span class=\"_ _1\"></span>te  eccedenti <span class=\"_ _10\"> </span>del  fondo </span>svalutazione <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>agazzino <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>prodotti <span class=\"_ _2\"></span>finiti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>lavorazione <span class=\"_ _0\"></span>(Euro <span class=\"_ _c\"></span>1.469 <span class=\"_ _c\"></span><span class=\"ff5\">migliaia <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>l\u2019esercizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 </span>dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>6. <span class=\"_ _5d\"> </span>Altri proventi<span class=\"_ _1\"></span> La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>det<span class=\"_ _1\"></span>taglio <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span><span class=\"ls6\">e </span>2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Proventi diversi               4.380  2.983  Contributi in conto esercizio per ricerca<span class=\"_ _1\"></span> e sv<span class=\"_ _0\"></span>iluppo                  940           497  Credito d'imposta per attivit\u00e0 di ricerc<span class=\"_ _1\"></span>a e sviluppo<span class=\"_ _0\"></span>                  773  302<span class=\"ls0\"> </span>Ricavi da attivit\u00e0 di ricerca e sviluppo                  154           104  Plusvalenza vendita attivit\u00e0 immobilizzate                  157             30  Rimborsi assicurativi                    47             93  Totale               6.451        <span class=\"ls0\">4.009  </span>I proventi divers<span class=\"_ _1\"></span>i afferiscono principal<span class=\"_ _1\"></span>mente a proventi del<span class=\"_ _1\"></span>le gestioni accessor<span class=\"_ _1\"></span>ie, tra i quali gli aff<span class=\"_ _1\"></span>itti attivi.<span class=\"_ _68\"> </span>  7. <span class=\"_ _5d\"> </span>Consumo <span class=\"ls22\">di</span> materie prime, sussid<span class=\"_ _1\"></span>iarie, <span class=\"ls22\">di<span class=\"_ _0\"></span></span> consumo e <span class=\"ls1a\">di</span> mer<span class=\"_ _1\"></span>ci<span class=\"_ _68\"> </span> La <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>gue <span class=\"_ _4\"></span>riporta <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>prospet<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>consumo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>materie <span class=\"_ _1\"></span>prime, <span class=\"_ _4\"></span>sussidiarie, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consumo <span class=\"_ _4\"></span>e d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>merci <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>esercizi<span class=\"_ _68\"> </span> chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021.<span class=\"_ _68\"> </span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Acquisti di materie prime  320.202  287.802<span class=\"_ _68\"> </span> Variazione rimanenze<span class=\"_ _68\"> </span> (21.796)<span class=\"_ _68\"> </span> (77.498)<span class=\"_ _68\"> </span> Acquisti di semilavorati e prodotti finiti  90.177  76.158<span class=\"_ _68\"> </span> Acquisti di materiale sussidiario e di consumo  16.629  10.030<span class=\"_ _68\"> </span> Acquisti di materiali da imballaggio  1.929  1.114<span class=\"_ _68\"> </span> Altri acquisti e oneri accessori  127  205<span class=\"ls0\"> </span>(Costi capitalizzati per attivit\u00e0 realizzate internamente)<span class=\"_ _68\"> </span> (7.364)<span class=\"_ _68\"> </span> (8.233)<span class=\"_ _68\"> </span> Totale     <span class=\"ls0\">399.904 </span><span class=\"ls0\"> </span>          289.578  I <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>capital<span class=\"_ _1\"></span>izzati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>realizzate <span class=\"_ _0\"></span>internamente <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>dalle <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _68\"> </span> sviluppo interno di <span class=\"_ _1\"></span>progetti e prodotti o<span class=\"_ _1\"></span>ggetto di capitalizzaz<span class=\"_ _1\"></span>ione.<span class=\"_ _68\"> </span>10. <span class=\"_ _2c\"> </span>Altri costi operat<span class=\"_ _1\"></span>ivi<span class=\"_ _68\"> </span> La tabella <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>segue ripo<span class=\"_ _1\"></span>rta il pro<span class=\"_ _1\"></span>spetto di <span class=\"_ _1\"></span>dettaglio <span class=\"_ _1\"></span>degli al<span class=\"_ _1\"></span>tri costi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>per gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi a<span class=\"_ _1\"></span>l 31 d<span class=\"_ _1\"></span>icembre 2022<span class=\"_ _68\"> </span> e 2021:<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Imposte indirette e tasse         6.998  5.705<span class=\"fc8\"> </span>Minusvalenze su vendite attivit\u00e0 immobilizzate            488  1.832<span class=\"fc8\"> </span>Perdite su crediti (non coperte da utilizzi del fondo sval<span class=\"_ _1\"></span>utazione crediti)<span class=\"_ _0\"></span>              <span class=\"ls2\">10 </span> 9<span class=\"fc8\"> </span>Altri oneri          2.180  1.881<span class=\"fc8\"> </span>Totale         9.676   9.427<span class=\"_ _68\"> </span>  Gli altri costi oper<span class=\"_ _1\"></span>ativi si attestano a Eur<span class=\"_ _1\"></span>o 9.676<span class=\"fc8\"> migliaia nel 2022 (Eu<span class=\"_ _1\"></span>ro <span class=\"fc0\">9.427</span> migliaia nel 2021<span class=\"_ _1\"></span><span class=\"lsa\">)</span></span><span class=\"fc8\"><span class=\"lsa\">.<span class=\"ls0\">  </span></span></span>11. <span class=\"_ _2c\"> </span>(Svalutazioni)<span class=\"_ _1\"></span>/rivalutazioni <span class=\"ls1a\">di</span> attivit\u00e0 non<span class=\"_ _1\"></span> correnti e accantona<span class=\"_ _1\"></span>menti<span class=\"_ _68\"> </span>  <span class=\"_ _3b\"> </span> La <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>segue <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>porta <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>voce <span class=\"_ _c\"></span>(svalut<span class=\"_ _1\"></span>azioni)/rivalutazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti <span class=\"_ _2\"></span>e accantonament<span class=\"_ _1\"></span>i per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicembre 2022 e 2021:<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Accantonamenti netti a fondi rischi e oneri 3.367 4.767 Accantonamenti netti al fondo svalutazione crediti 1.844 1.730 Ripristini di valore di Immobili, impianti e macchinari - (240) Svalutazione di Attivit\u00e0 immateriali - Immobili, Impianti e Macchinari 8.989 3.187 Totale 14.200 9.444<span class=\"_ _68\"> </span> La svalutazione d<span class=\"_ _1\"></span>i Attivit\u00e0 immat<span class=\"_ _1\"></span>eriali - Immobili, Imp<span class=\"_ _1\"></span>ianti e Macchinari <span class=\"_ _1\"></span>include:  -<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>Euro <span class=\"_ _c\"></span>4.323 <span class=\"_ _2\"></span><span class=\"ff5\">m<span class=\"_ _0\"></span>igliaia <span class=\"_ _2\"></span>relativi <span class=\"_ _c\"></span>all\u2019</span>attivit\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _c\"></span>(Costi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sviluppo)<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>rilevata <span class=\"_ _c\"></span>nella <span class=\"_ _c\"></span>societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _c\"></span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>Water Technologies <span class=\"_ _d\"></span>Italy <span class=\"_ _d\"></span>S.r.l. <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>lo <span class=\"_ _d\"></span>sviluppo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>sistema <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>tra<span class=\"_ _1\"></span>ttamento <span class=\"_ _d\"></span>acque <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>bordo <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>navi <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>crociera (Advanced Was<span class=\"_ _1\"></span>tewater Treatment Pla<span class=\"_ _1\"></span>nt, di seguito <span class=\"ff5\">\u201cAWTP\u201d)</span> -<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>Euro <span class=\"_ _c\"></span>2.848 <span class=\"_ _2\"></span>migliaia <span class=\"_ _c\"></span>relativi <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>impianti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>macchinari <span class=\"_ _2\"></span>della <span class=\"_ _c\"></span>Cash <span class=\"_ _c\"></span>Generating <span class=\"_ _c\"></span>Un<span class=\"_ _1\"></span>it <span class=\"_ _d\"></span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>Neptune <span class=\"_ _c\"></span>utilizzati<span class=\"_ _1\"></span> nell\u2019ambito  delle <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>fratturazione  idraulica  (<span class=\"_ _0\"></span>c.d. <span class=\"_ _e\"> </span><span class=\"ff7\">Fracking<span class=\"ff2\">),  svalutazione <span class=\"_ _b\"> </span>operata <span class=\"_ _b\"> </span>a  se<span class=\"_ _0\"></span>guito  della </span></span>valutazione <span class=\"_ _10\"> </span>delle <span class=\"_ _5\"> </span>attuali <span class=\"_ _10\"> </span>prospettive <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>ercato. <span class=\"_ _10\"> </span>Tal<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Cash <span class=\"_ _10\"> </span>Generating <span class=\"_ _10\"> </span>Unit <span class=\"_ _10\"> </span>fa <span class=\"_ _10\"> </span>part<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>segmento <span class=\"_ _10\"> </span>Water Technologies. Anche <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>svalutazione <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019esercizio <span class=\"_ _c\"></span>2021 <span class=\"_ _c\"></span>(Euro <span class=\"_ _c\"></span>3.187 <span class=\"_ _c\"></span>migliaia) <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>riferiva <span class=\"_ _d\"></span></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _c\"></span>medesima <span class=\"_ _c\"></span>unit\u00e0 <span class=\"_ _c\"></span>generatrice <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cassa Fracking US<span class=\"ff5\">, ed in par<span class=\"_ _1\"></span>ticolare all\u2019a<span class=\"_ _1\"></span>zzeramento dell\u2019<span class=\"ff2\">avviamen<span class=\"_ _1\"></span>to allora iscritto. </span></span>Per <span class=\"_ _d\"></span>maggiori <span class=\"_ _c\"></span>informazioni <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>mer<span class=\"_ _1\"></span>ito <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>Svalutazione <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>Atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"></span>immateriali <span class=\"_ _d\"></span>- <span class=\"_ _c\"></span>Immobili, <span class=\"_ _d\"></span>Impianti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>Macchinari <span class=\"_ _d\"></span>si rimanda rispet<span class=\"_ _1\"></span>tivamente alle note <span class=\"ff5\">18 \u201cAtt<span class=\"_ _1\"></span><span class=\"ff2\">ivit\u00e0 immateriali e <span class=\"_ _1\"></span>avviamento<span class=\"ff5\">\u201d e 19 \u201cImmob<span class=\"_ _1\"></span>ili, impianti e macch<span class=\"_ _1\"></span>inari<span class=\"lsb\">\u201d</span></span></span></span><span class=\"ff5\"><span class=\"ff2\"><span class=\"ff5\"><span class=\"lsb\">.</span><span class=\"ff2\"> </span></span></span></span>12. <span class=\"_ _2c\"> </span>Quota <span class=\"ls1a\">di</span> risultato <span class=\"ls22\">di</span> partecipazion<span class=\"_ _1\"></span>i contabilizzate con <span class=\"ls9\">il</span> <span class=\"_ _1\"></span>metodo del Patr<span class=\"_ _1\"></span>imonio Netto<span class=\"_ _68\"> </span>   Per l\u2019eserciz<span class=\"_ _1\"></span>io chiuso a<span class=\"_ _1\"></span>l 31 <span class=\"_ _1\"></span>dicembre 202<span class=\"ff2\">2 la <span class=\"_ _1\"></span>voce \u00e8 pa<span class=\"_ _1\"></span>ri a una p<span class=\"_ _1\"></span>erdita ne<span class=\"_ _1\"></span>tta di Euro <span class=\"_ _1\"></span>1.196 miglia<span class=\"_ _1\"></span>ia, rispetto a<span class=\"_ _1\"></span>l provento<span class=\"_ _1\"></span> </span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>8.834<span class=\"fc8\"> <span class=\"_ _1\"></span>migliaia<span class=\"fc0\"> <span class=\"_ _4\"></span><span class=\"ff5\">dell\u2019e<span class=\"ff2\">sercizio <span class=\"_ _1\"></span>chiuso <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2021, e <span class=\"_ _1\"></span>rappr<span class=\"_ _1\"></span>esentata <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>34% <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>risultato net<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>consolidato<span class=\"_ _1\"></span> </span></span></span></span>di <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>collegat<span class=\"lsb\">a <span class=\"_ _4\"></span><span class=\"fc14 ls0\">tk <span class=\"_ _4\"></span>nucera, <span class=\"_ _4\"></span>attiva <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>settore <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>progettazione, <span class=\"_ _4\"></span>fornitura, <span class=\"_ _4\"></span>costruzione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>messa <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>marcia<span class=\"_ _1\"></span> </span></span>degli impianti di e<span class=\"_ _1\"></span>lettrolisi per <span class=\"_ _1\"></span>la produzione di cloro s<span class=\"_ _1\"></span>oda.  Nel <span class=\"_ _c\"></span>det<span class=\"_ _1\"></span>taglio, <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>risultato <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _c\"></span><span class=\"ff2 fc0\">chiuso <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span></span>include <span class=\"_ _2\"></span>l\u2019utile <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>della <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>collegata <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>il periodo <span class=\"_ _c\"></span>1\u00b0 <span class=\"_ _c\"></span>genna<span class=\"_ _1\"></span>io <span class=\"_ _c\"></span>2022 <span class=\"_ _c\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>(Euro <span class=\"_ _c\"></span>5,1 <span class=\"_ _c\"></span>milioni <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>quota <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>risultato <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>competenza <span class=\"_ _c\"></span>De <span class=\"_ _2\"></span>Nora), <span class=\"_ _c\"></span>ma riflette <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>cuni <span class=\"_ _0\"></span>adeguamenti <span class=\"_ _0\"></span>negativi <span class=\"_ _2\"></span>riferiti <span class=\"_ _2\"></span>all\u2019ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2021 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>venuti <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conoscenza<span class=\"_ _1\"></span> </span>solo <span class=\"_ _2\"></span>successivamen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>approvazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Bilancio <span class=\"_ _2\"></span>Consolidato <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Industrie <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre<span class=\"_ _1\"></span> 2021.<span class=\"_ _68\"> </span> 13. <span class=\"_ _2c\"> </span>Proventi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff2\"> </span><span class=\"ff2\"> </span>La tabella che <span class=\"_ _1\"></span>segue riporta il pro<span class=\"_ _1\"></span>spetto di dettaglio<span class=\"_ _1\"></span> dei proventi finanziari pe<span class=\"_ _1\"></span>r gli esercizi chiusi <span class=\"_ _1\"></span>al 31 dicemb<span class=\"_ _1\"></span>re 2022 <span class=\"ls6\">e<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span>2021.<span class=\"_ _68\"> </span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Differenze cambio attive       20.700 11.290<span class=\"_ _68\"> </span>Adeguamento strumenti finanziari al <span class=\"ff7\">fair value</span>          1.847 1.724<span class=\"_ _68\"> </span>Proventi da crediti iscritti nelle attivit\u00e0 finanziarie               96 9<span class=\"_ _68\"> </span>Proventi finanziari da banche/crediti finanziari            713 282<span class=\"ls0\"> </span>Interessi da clienti<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>2<span class=\"_ _68\"> </span>Altri proventi finanziari            149 149<span class=\"ls0\"> </span>Totale       23.505            13.456 14. <span class=\"_ _2c\"> </span>Oneri finanziari<span class=\"_ _1\"></span> La t<span class=\"_ _0\"></span>abella che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>prospetto di <span class=\"_ _0\"></span>dettaglio degli <span class=\"_ _0\"></span>oneri finanziari <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span>2021. Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Interessi bancari/finanziamenti        6.417 4.663<span class=\"_ _68\"> </span>Differenze cambio passive      <span class=\"ls0\">19.371 </span>6.190<span class=\"_ _68\"> </span>Adeguamento strumenti finanziari al <span class=\"ff7\">fair value</span>               -<span class=\"ls1\"> </span>3.788<span class=\"_ _68\"> </span>Oneri finanziari su costo del lavoro           306 240<span class=\"ls0\"> </span>Spese bancarie           997 664<span class=\"ls0\"> </span>Altri oneri finanziari           <span class=\"ls11\">59</span>7<span class=\"_ _0\"></span> 785<span class=\"ls0\"> </span>Totale      <span class=\"ls0\">27.688 </span>           16.330<span class=\"_ _68\"> </span> 15. <span class=\"_ _2c\"> </span>Imposte sul reddito d<span class=\"_ _1\"></span>i esercizio La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>dettaglio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>imposte sul reddito di <span class=\"_ _0\"></span>esercizio <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _68\"> </span>dicembre 2022 e 2021.<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Imposte correnti<span class=\"_ _68\"> </span>34.098<span class=\"_ _68\"> </span>26.185<span class=\"_ _68\"> </span>Imposte differite attive e passive<span class=\"_ _68\"> </span>(6.425)<span class=\"_ _68\"> </span>863<span class=\"ls0\"> </span>Imposte anni precedenti<span class=\"_ _68\"> </span>3.092<span class=\"_ _68\"> </span>60<span class=\"ls0\"> </span>Totale        30.765 27.108<span class=\"_ _68\"> </span>16. <span class=\"_ _2c\"> </span>Riconciliazione <span class=\"ffa\">d<span class=\"_ _1\"></span>ell\u2019aliquota<span class=\"ff4\"> fiscale effett<span class=\"_ _1\"></span>iva </span></span>Di <span class=\"_ _1\"></span>seguito <span class=\"_ _4\"></span>viene <span class=\"_ _1\"></span>esposta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>riconci<span class=\"_ _1\"></span>liazione <span class=\"_ _1\"></span>dell\u2019accan<span class=\"_ _1\"></span>tonamento <span class=\"_ _4\"></span>per i<span class=\"_ _1\"></span>mposte <span class=\"_ _1\"></span>effettivo <span class=\"_ _4\"></span>con l\u2019accantona<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>impost<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>teorico <span class=\"ff5\">che <span class=\"_ _1\"></span>si sarebbe o<span class=\"_ _1\"></span>ttenuto app<span class=\"_ _1\"></span>licando l\u2019al<span class=\"_ _1\"></span>iquota vigente <span class=\"_ _1\"></span>al risultato p<span class=\"_ _1\"></span>rima del<span class=\"_ _1\"></span>le i<span class=\"ff2\">m<span class=\"_ _0\"></span>poste <span class=\"_ _1\"></span>per gli e<span class=\"_ _1\"></span>sercizi chius<span class=\"_ _1\"></span>i al 31<span class=\"_ _1\"></span> </span></span>dicembre 2022 e 2021.<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro, ad eccezione dei valori percentuali)<span class=\"_ _68\"> </span>Utile (Perdita) di esercizio     <span class=\"ls0\">89.665 </span>66.445<span class=\"_ _68\"> </span>Imposte sul reddito di esercizio     <span class=\"ls0\">30.765 </span>27.108<span class=\"_ _68\"> </span>Risultato prima delle imposte   <span class=\"ls0\">120.430 </span>93.553<span class=\"_ _68\"> </span>Imposta sul reddito utilizzando l'aliquota fiscale nazionale<span class=\"_ _68\"> </span>24,0%<span class=\"_ _68\"> </span>28.903<span class=\"_ _68\"> </span>24,0%<span class=\"_ _68\"> </span>22<span class=\"ls0\">.453<span class=\"_ _68\"> </span></span>Effetto delle aliquote fiscali in giurisdizioni estere - aliquota<span class=\"_ _68\"> </span>maggiorata<span class=\"_ _68\"> </span>4,<span class=\"ls0\">0</span>                4.833<span class=\"_ _68\"> </span>3,6%<span class=\"_ _68\"> </span>3.334<span class=\"_ _68\"> </span>Effetto delle aliquote fiscali in giurisdizioni estere - aliquota ridotta<span class=\"_ _68\"> </span>(1,0<span class=\"ls23\">%)</span> (1.164)<span class=\"_ _68\"> </span>(2,8<span class=\"ls23\">%)</span> (2.579)<span class=\"_ _68\"> </span>IRAP e altre imposte sul reddito<span class=\"_ _68\"> </span>1,3%<span class=\"_ _68\"> </span>1.614<span class=\"_ _68\"> </span>0,9%<span class=\"_ _68\"> </span>836<span class=\"ls0\"> </span>Effetto fiscale oneri non deducibili<span class=\"_ _68\"> </span>6,1%<span class=\"_ _68\"> </span>7.319<span class=\"_ _68\"> </span>7,6%<span class=\"_ _68\"> </span>7.090<span class=\"_ _68\"> </span>Effetto fiscale ricavi e proventi non imponibili<span class=\"_ _68\"> </span>(<span class=\"ls2\">5,</span>5%)<span class=\"_ _68\"> </span>(6.654)<span class=\"_ _68\"> </span>(3,7<span class=\"ls23\">%)</span> (3.468)<span class=\"_ _68\"> </span>Incentivi fiscali<span class=\"_ _68\"> </span>(<span class=\"ls2\">0,</span>7%)<span class=\"_ _68\"> </span>(804<span class=\"_ _68\"> </span>(0,<span class=\"ls11\">02<span class=\"ls23\">%)</span></span> (<span class=\"ls2\">21</span>)<span class=\"_ _68\"> </span>Perdite fiscali riportabili<span class=\"_ _68\"> </span>(<span class=\"ls2\">0,</span>7%)<span class=\"_ _68\"> </span>(884<span class=\"_ _68\"> </span>(0,4<span class=\"ls23\">%)</span> (383)<span class=\"_ _68\"> </span>Variazione aliquote fiscali<span class=\"_ _68\"> </span>(0,1%)<span class=\"_ _68\"> </span>(70)<span class=\"_ _68\"> </span>(0,1<span class=\"ls23\">%)</span> (<span class=\"ls2\">45</span>)<span class=\"_ _68\"> </span>Variazione di differenze temporanee precedentemente non rilevate<span class=\"_ _68\"> </span>(2,0%)<span class=\"_ _68\"> </span>(2.442)<span class=\"_ _68\"> </span>(0,4%)<span class=\"_ _68\"> </span>(353)<span class=\"_ _68\"> </span>Altro<span class=\"_ _68\"> </span>0,1%<span class=\"_ _68\"> </span>11<span class=\"ls0\">4<span class=\"_ _68\"> </span></span>0,<span class=\"ls0\">3%<span class=\"_ _68\"> </span></span>24<span class=\"ls0\">4<span class=\"_ _68\"> </span></span>Totale<span class=\"_ _68\"> </span>25,55<span class=\"ls0\">%<span class=\"_ _1\"></span> </span>30.765<span class=\"_ _68\"> </span>28,98%<span class=\"_ _68\"> </span>27.108<span class=\"_ _68\"> </span>17 <span class=\"_ _2b\"> </span>Utile per <span class=\"_ _1\"></span>azione<span class=\"_ _68\"> </span>Il <span class=\"_ _0\"></span>30 <span class=\"_ _2\"></span>giugno <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odificata <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _0\"></span>sociale <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Industrie <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>(si <span class=\"_ _2\"></span>rimanda <span class=\"_ _0\"></span>per<span class=\"_ _68\"> </span>maggiori dettagli alla nota n.29<span class=\"ff5\">), <span class=\"_ _0\"></span>che ora include azion<span class=\"_ _1\"></span>i or<span class=\"_ _0\"></span>dinari<span class=\"_ _1\"></span>e t<span class=\"_ _0\"></span>utte con gli stessi diritti di partecipazione all\u2019utile di<span class=\"_ _1\"></span> </span>periodo. Precedentemente, il <span class=\"_ _0\"></span>capitale sociale <span class=\"_ _0\"></span>era cos<span class=\"_ _0\"></span>tit<span class=\"_ _1\"></span>uito <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>quattro categorie di <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>ordinarie con <span class=\"_ _0\"></span>diversi diritti <span class=\"_ _0\"></span>di<span class=\"_ _68\"> </span>partecipazione <span class=\"_ _2\"></span>all\u2019utile <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>periodo<span class=\"ff2\">: <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>particolare, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>catego<span class=\"_ _1\"></span>rie <span class=\"_ _c\"></span>A, <span class=\"_ _2\"></span>B <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>C <span class=\"_ _2\"></span>partecipavano <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>egual<span class=\"_ _68\"> </span></span>modo ai dividendi o altre distribuzion<span class=\"_ _1\"></span>i, mentre le azioni di categoria D vi partecipavano per un ammontare<span class=\"_ _1\"></span> pari al 10%<span class=\"_ _68\"> </span>della percentual<span class=\"_ _1\"></span>e rappresentata da<span class=\"_ _1\"></span>lle azioni di<span class=\"_ _1\"></span> cat<span class=\"ff5\">egoria D rispetto a<span class=\"_ _1\"></span>l numero tota<span class=\"_ _1\"></span>le di azioni rapp<span class=\"_ _1\"></span>resentative dell\u2019<span class=\"_ _1\"></span>intero<span class=\"_ _68\"> </span></span>capitale sociale. <span class=\"_ _1\"></span> Le seguenti tabe<span class=\"_ _1\"></span>lle riportano l\u2019u<span class=\"_ _1\"></span>tile per azione base <span class=\"_ _1\"></span>e diluito p<span class=\"ff2\">er gli esercizi chiu<span class=\"_ _1\"></span>si al 31 dicembre 2022 e 2021<span class=\"_ _1\"></span>:  </span>2022<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>Utile del periodo attribuibile ai soci della controllante distribuibile agli azionisti<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>89.564 66.696<span class=\"_ _68\"> </span>Numero medio ponderato di azioni ai fini dell\u2019utile per azione bas<span class=\"_ _1\"></span>e e diluito<span class=\"_ _0\"></span><span class=\"ff2\"> </span>  <span class=\"ls0\">190.180.575</span>  <span class=\"ls0\">177.065.493<span class=\"_ _68\"> </span></span>Utile per azione base e diluito per le azioni ordinarie (in Euro)<span class=\"_ _68\"> </span>0,<span class=\"ls11\">47<span class=\"ls0\"> </span></span>-<span class=\"_ _68\"> </span>Utile per azione base e diluito per le azioni A, B e C (in Euro)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>0,<span class=\"ls11\">38<span class=\"ls0\"> </span></span>2022<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>Utile del periodo attribuibile ai soci della controlla<span class=\"_ _1\"></span>nte distribuibile agli <span class=\"_ _0\"></span>azionisti D (in migliaia di Euro)               - 0,<span class=\"ls11\">20<span class=\"ls0\"> </span></span>Numero medio ponderato di azioni ai fini dell\u2019utile per azione bas<span class=\"_ _1\"></span>e e diluito<span class=\"_ _0\"></span><span class=\"ff2\"> </span>           - 5.306<span class=\"_ _68\"> </span>Utile per azione base e diluito per le azioni D (in Euro)               - 0,04<span class=\"_ _68\"> </span>C. NOTE ALLE PRINCIPALI VOCI DI BILANCIO -<span class=\"_ _68\"> </span>SITUAZIONE PATRIMONIALE  FINANZIARIA<span class=\"_ _68\"> </span>ATTIVIT\u00c0<span class=\"_ _68\"> </span>18. <span class=\"_ _2c\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali e avviamento La tabella che segue riporta la composizione<span class=\"_ _1\"></span> e la m<span class=\"_ _0\"></span>ovimen<span class=\"_ _1\"></span>tazione <span class=\"_ _0\"></span>delle attivit\u00e0 immateria<span class=\"_ _1\"></span>li per gli esercizi chiusi al 31<span class=\"_ _68\"> </span>dicembre 2022 e 2021.<span class=\"_ _1\"></span> Avviamento<span class=\"_ _68\"> </span>Diritti di<span class=\"_ _68\"> </span>brevetto<span class=\"_ _68\"> </span>industriale e<span class=\"_ _68\"> </span>diritti di<span class=\"_ _68\"> </span>utilizzazione<span class=\"_ _68\"> </span>delle opere<span class=\"_ _68\"> </span>dell'ingegno<span class=\"_ _68\"> </span>Concessioni,<span class=\"_ _68\"> </span>licenze e<span class=\"_ _68\"> </span>marchi<span class=\"_ _68\"> </span>Know-<span class=\"_ _68\"> </span>how e<span class=\"_ _68\"> </span>Tecnologie<span class=\"_ _68\"> </span>Relazioni<span class=\"_ _68\"> </span>commerciali<span class=\"_ _0\"></span> Costi di<span class=\"_ _68\"> </span>sviluppo<span class=\"_ _68\"> </span>Altre<span class=\"_ _68\"> </span>Immobilizzazioni<span class=\"_ _68\"> </span>in corso e ac<span class=\"_ _0\"></span>conti<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>attivit\u00e0<span class=\"_ _68\"> </span>immateriali<span class=\"_ _68\"> </span>(in migliaia di Euro<span class=\"_ _0\"></span>)<span class=\"_ _68\"> </span>Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2020<span class=\"_ _0\"></span> 61.62512.78032.23147.01447.38714.3498.480<span class=\"_ _68\"> </span>10.955234.821<span class=\"_ _68\"> </span>Variazione del perimetro <span class=\"_ _0\"></span>di consolida<span class=\"_ _0\"></span>mento<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>734<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>734<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>398<span class=\"_ _68\"> </span>1.228<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-82-<span class=\"_ _68\"> </span>5.3757.083<span class=\"_ _68\"> </span>Decrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(411)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-(87)(699)<span class=\"_ _68\"> </span>(205)(1.402)<span class=\"_ _68\"> </span>Svalutazioni<span class=\"_ _0\"></span> (3.187)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-(3.187)<span class=\"_ _68\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>375<span class=\"_ _68\"> </span>649<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-608123<span class=\"_ _68\"> </span>(1.580)<span class=\"_ _68\"> </span>175<span class=\"_ _68\"> </span>Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"_ _68\"> </span>4.788<span class=\"_ _68\"> </span>(34)<span class=\"_ _68\"> </span>1.224<span class=\"_ _68\"> </span>895<span class=\"_ _68\"> </span>2.975957472<span class=\"_ _68\"> </span>31011.587<span class=\"_ _68\"> </span>Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"_ _0\"></span> 63.22614.25334.92147.90950.36215.9098.376<span class=\"_ _68\"> </span>14.855249.811<span class=\"_ _68\"> </span>Incrementi<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>              411 <span class=\"ff4\"> </span>              719 <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>    1.022 <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>                    <span class=\"_ _0\"></span>5.874 <span class=\"ff4\"> </span>          8.<span class=\"_ _0\"></span>026 Decrementi<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>              (75)<span class=\"ff4\"> </span>               <span class=\"_ _0\"></span>(2)<span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>   <span class=\"ls0\">(67)<span class=\"ff4\"> </span></span>                   <span class=\"_ _0\"></span>(126)<span class=\"ff4\"> </span>          (271)<span class=\"_ _68\"> </span>Svalutazioni<span class=\"_ _0\"></span><span class=\"ff4\"> </span>-<span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>(4.323)- <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>(4.323)<span class=\"ls2\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>              409 <span class=\"ff4\"> </span>           1.820 <span class=\"ff4\"> </span>                6 <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>     9.498 <span class=\"ff4\"> </span>     540 <span class=\"ff4\"> </span>              <span class=\"_ _0\"></span>(11.869)<span class=\"ff4\"> </span>              403 Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"ff4\"> </span>3.755<span class=\"ff4\"> </span>            (119)<span class=\"ff4\"> </span>               <span class=\"_ _0\"></span>239 <span class=\"ff4\"> </span>         (474)<span class=\"ff4\"> </span>            <span class=\"_ _0\"></span>2.069 <span class=\"ff4\"> </span>       649 <span class=\"ff4\"> </span>    287 <span class=\"ff4\"> </span>                       <span class=\"_ _0\"></span>235 <span class=\"ff4\"> </span>           6.640 Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2022<span class=\"_ _0\"></span> 66.98114.87837.69747.44152.43022.7549.136<span class=\"_ _68\"> </span>8.969       260.286 Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>20<span class=\"_ _68\"> </span>-11.33322.64328.60731.4415.0014.715<span class=\"_ _68\"> </span>-103.740<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>1.142<span class=\"_ _68\"> </span>2.7841.611<span class=\"_ _68\"> </span>2.2131.549428<span class=\"_ _68\"> </span>-9.727<span class=\"_ _68\"> </span>Decrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(225)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-(87)(699)<span class=\"_ _68\"> </span>-(1.011)<span class=\"_ _68\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(3)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(3)<span class=\"_ _68\"> </span>Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(15)<span class=\"_ _68\"> </span>6671.011<span class=\"_ _68\"> </span>2.337281272<span class=\"_ _68\"> </span>-4.553<span class=\"_ _68\"> </span>Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>21<span class=\"_ _68\"> </span>-12.46025.86631.22935.9916.7444.716<span class=\"_ _68\"> </span>-117.006<span class=\"_ _68\"> </span>Incrementi -            1.077            2.934         1.588            1.<span class=\"_ _0\"></span>172      2.571     416  -           9.<span class=\"_ _0\"></span>758 Decrementi -              <span class=\"_ _0\"></span>(65) -  -  -  -      (67) -            (132)<span class=\"_ _68\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti -  -                   <span class=\"_ _0\"></span>-                  5  -  -  -  -                   <span class=\"_ _0\"></span><span class=\"ls4\">5 </span> Differenze di <span class=\"_ _0\"></span>conversione -              <span class=\"_ _0\"></span>(72)             <span class=\"_ _0\"></span>(80)           161            1.<span class=\"_ _0\"></span>768        161     157  -           2.<span class=\"_ _0\"></span>096 Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>22<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>13.400<span class=\"fc0\"> </span>28.720<span class=\"fc0\"> </span>32.984<span class=\"fc0\"> </span>38.931<span class=\"fc0\"> </span>9.476<span class=\"fc0\"> </span>5.221<span class=\"fc0\"> </span>0<span class=\"fc0\"> </span>       128.733 <span class=\"fc0\"> </span>Valore netto conta<span class=\"_ _0\"></span>bile al 31 dicembre <span class=\"_ _0\"></span>2021<span class=\"_ _68\"> </span>63.226<span class=\"_ _68\"> </span>1.793<span class=\"_ _68\"> </span>9.05516.68014.3719.1653.660<span class=\"_ _68\"> </span>14.855132.805<span class=\"_ _68\"> </span>Valore netto conta<span class=\"_ _0\"></span>bile al 31 dicembre 20<span class=\"_ _0\"></span>22<span class=\"_ _68\"> </span>66.981<span class=\"fc0\"> </span>1.478<span class=\"fc0\"> </span>8.977<span class=\"fc0\"> </span>14.457<span class=\"fc0\"> </span>13.499<span class=\"fc0\"> </span>13.278<span class=\"fc0\"> </span>3.915<span class=\"fc0\"> </span>8.969<span class=\"fc0\"> </span>      131.<span class=\"_ _0\"></span>552 <span class=\"fc0\"> </span>Gli <span class=\"_ _0\"></span>investimen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span><span class=\"ff5\">pari a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>8.026 migliaia <span class=\"_ _0\"></span>per l<span class=\"_ _0\"></span>\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>chiuso al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2022 <span class=\"_ _2\"></span><span class=\"ff2 ls6\">e <span class=\"_ _2\"></span><span class=\"ls0\">si<span class=\"_ _1\"></span> </span></span></span>riferiscono prin<span class=\"_ _1\"></span>cipalmente a:<span class=\"_ _68\"> </span>(i)<span class=\"ls0\"> <span class=\"_ _5e\"> </span>diritti <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>brevetto <span class=\"_ _e\"> </span>industriale <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>diritti <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>utilizzazione <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>opere <span class=\"_ _21\"> </span>dell'ingeg<span class=\"_ _1\"></span>no <span class=\"_ _e\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Euro <span class=\"_ _21\"> </span>411 <span class=\"_ _e\"> </span>migliaia,<span class=\"_ _1\"></span> </span>principalmente riconduc<span class=\"_ _1\"></span>ibili alla registrazione e acquisizione di brevetti industriali da parte <span class=\"_ _0\"></span>della capogruppo Industri<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>De Nora S.p.A.;<span class=\"_ _1\"></span> (ii) <span class=\"_ _5f\"> </span><span class=\"ff5\">concessioni, <span class=\"_ _2\"></span>licenze <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>719 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>principalme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>all\u2019implementazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>sistem<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span></span>gestionale SAP e di <span class=\"_ _1\"></span>altri sistemi ICT;<span class=\"_ _68\"> </span>(iii) <span class=\"_ _60\"> </span>costi <span class=\"ls4\">di</span> sviluppo prodotti re<span class=\"_ _1\"></span>lativi al segmento <span class=\"_ _1\"></span>di business Wate<span class=\"_ _1\"></span>r Technologies per <span class=\"_ _1\"></span>Euro 1.022 migliaia;<span class=\"_ _68\"> </span>(iv) <span class=\"_ _61\"> </span>attivit\u00e0 i<span class=\"_ _0\"></span>mmaterial<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>Euro 5.874 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, relative <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>brev<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>in<span class=\"_ _2\"></span>dustriale e<span class=\"_ _68\"> </span>diritti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>utilizzazione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>opere <span class=\"_ _2\"></span>dell'ingegno <span class=\"_ _2\"></span>riconducib<span class=\"_ _1\"></span>ili <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>registrazione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>brevetti <span class=\"_ _0\"></span>industriali <span class=\"_ _2\"></span>da<span class=\"_ _68\"> </span>parte <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>controllata <span class=\"_ _5\"> </span>giapponese <span class=\"_ _5\"> </span>De <span class=\"_ _10\"> </span>Nora <span class=\"_ _5\"> </span>Permelec <span class=\"_ _5\"> </span>Ltd, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>concession<span class=\"_ _1\"></span>i, <span class=\"_ _10\"> </span>licenze <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>marchi <span class=\"_ _5\"> </span>relativi <span class=\"_ _5\"> </span>principalmente<span class=\"_ _1\"></span> all\u2019im<span class=\"ff2\">plementazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>siste<span class=\"_ _1\"></span>ma <span class=\"_ _c\"></span>gestion<span class=\"_ _1\"></span>ale <span class=\"_ _2\"></span>SAP <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>sistemi <span class=\"_ _2\"></span>ICT <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _1\"></span>iali <span class=\"_ _2\"></span>prevalentemente<span class=\"_ _68\"> </span></span>relative a costi di svi<span class=\"_ _1\"></span>luppo prodotti e c<span class=\"_ _1\"></span>ertificazioni a<span class=\"_ _1\"></span>fferenti al segmento d<span class=\"_ _1\"></span>i business Water T<span class=\"_ _1\"></span>echnologies.<span class=\"_ _68\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali a vita utile definita<span class=\"_ _1\"></span> Diritti di breve<span class=\"_ _1\"></span>tto industriale e dirit<span class=\"_ _1\"></span>ti di utilizzazione d<span class=\"_ _1\"></span>elle opere dell\u2019ingeg<span class=\"_ _1\"></span>no<span class=\"ff7\"> </span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferisce prevalentemente a <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>sostenuti per <span class=\"_ _0\"></span>l\u2019acquisto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>deposito di <span class=\"_ _0\"></span>nuovi <span class=\"_ _0\"></span>brevetti <span class=\"_ _0\"></span>indust<span class=\"_ _1\"></span>riali <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>per<span class=\"_ _68\"> </span>nuove estensioni geog<span class=\"_ _1\"></span>rafiche. Concessioni, lic<span class=\"_ _1\"></span>enze e marchi<span class=\"_ _68\"> </span>La voce \u00e8 prevalente<span class=\"_ _1\"></span>mente costituita dai costi <span class=\"ff5\">relativ<span class=\"_ _1\"></span>i all\u2019implementazione d<span class=\"_ _1\"></span>el sistema gestion<span class=\"_ _1\"></span>ale SAP e di altri sistem<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span>ICT. <span class=\"ff5\">L\u2019ammorta<span class=\"_ _1\"></span>mento di tali diritti<span class=\"_ _1\"></span> viene effettuato a q<span class=\"_ _1\"></span>uote costanti in base a<span class=\"_ _1\"></span>lla presunta du<span class=\"_ _1\"></span>rata di ut<span class=\"ff2\">ilizzazione.<span class=\"_ _68\"> </span></span></span>Know-how e Tecno<span class=\"_ _1\"></span>logie<span class=\"_ _68\"> </span>Rappresenta la valorizzazio<span class=\"_ _1\"></span>ne di <span class=\"_ _0\"></span>specifiche tecnologie nella produzione e vendita dei propri prodotti e sistemi<span class=\"_ _0\"></span>; si tratta<span class=\"_ _68\"> </span>di attivit\u00e0 identifi<span class=\"_ _1\"></span>cate in sede di <span class=\"ff7\">purchase pri<span class=\"_ _1\"></span>ce allocation<span class=\"ff2\"> a seguito d<span class=\"_ _1\"></span>i aggregazioni az<span class=\"_ _1\"></span>iendali che hanno inter<span class=\"_ _1\"></span>essato nei<span class=\"_ _68\"> </span></span></span>precedenti <span class=\"_ _0\"></span>esercizi <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>\u2019ammortamento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>tali <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>alla<span class=\"_ _68\"> </span>presunta durata di <span class=\"_ _1\"></span>sfruttamento. Relazioni commer<span class=\"_ _1\"></span>ciali Rappresenta <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>valorizzazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"></span>delle <span class=\"_ _c\"></span>relazioni <span class=\"_ _c\"></span>commer<span class=\"_ _0\"></span>ciali; <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>tratta <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _d\"></span>ident<span class=\"_ _1\"></span>ificate <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>sede <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span><span class=\"ff7\">purchase <span class=\"_ _c\"></span>price<span class=\"_ _1\"></span> </span>allocation<span class=\"ff2\"> a seguito d<span class=\"_ _1\"></span>i aggregazioni az<span class=\"_ _1\"></span>iendali che hanno inter<span class=\"_ _1\"></span>essato nei precede<span class=\"_ _1\"></span>nti esercizi le s<span class=\"_ _1\"></span>ociet\u00e0 del Gruppo. </span>Costi di sviluppo<span class=\"_ _1\"></span> Si <span class=\"_ _b\"> </span>t<span class=\"_ _0\"></span>ratta <span class=\"_ _b\"> </span>della <span class=\"_ _e\"> </span>capitalizza<span class=\"_ _1\"></span>zione <span class=\"_ _e\"> </span>dei <span class=\"_ _b\"> </span>costi <span class=\"_ _b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>sviluppo <span class=\"_ _b\"> </span>sostenuti <span class=\"_ _b\"> </span>da <span class=\"_ _e\"> </span>alcune <span class=\"_ _b\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>elativamen<span class=\"_ _1\"></span>te <span class=\"_ _e\"> </span>ad<span class=\"_ _68\"> </span>attivit\u00e0/progett<span class=\"_ _1\"></span>i la cui fattibilit\u00e0 tecni<span class=\"_ _1\"></span>ca e commercia<span class=\"_ _1\"></span>le per lo sviluppo e la <span class=\"_ _1\"></span>relativa vendita <span class=\"_ _1\"></span>\u00e8 stata determinata.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> Al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>stata <span class=\"_ _c\"></span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ecuperabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>scrizione<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>Costi <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>sviluppo<span class=\"_ _1\"></span> rilevati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>Water <span class=\"_ _2\"></span>Technolog<span class=\"_ _1\"></span>ies <span class=\"_ _2\"></span>Italy <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>trattamen<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>acque <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>bordo <span class=\"_ _2\"></span>delle<span class=\"_ _1\"></span> navi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>croc<span class=\"_ _1\"></span>iera <span class=\"_ _2\"></span>(Advanced <span class=\"_ _0\"></span>Wastewater <span class=\"_ _2\"></span>Treatme<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>Plant, <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seguito <span class=\"_ _2\"></span>\u201cAWTP\u201d)<span class=\"_ _0\"></span><span class=\"ff2\">. <span class=\"_ _0\"></span></span>Dopo <span class=\"_ _2\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>sviluppo, <span class=\"_ _2\"></span>l\u2019asset <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>stato<span class=\"_ _68\"> </span>capitalizzato co<span class=\"_ _1\"></span>me cespite definitiv<span class=\"_ _1\"></span>o nel corso del 202<span class=\"_ _1\"></span>2, iniziando il pro<span class=\"_ _1\"></span>cesso di ammor<span class=\"_ _1\"></span>tamento. Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>netto <span class=\"_ _4\"></span>contabile <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>immateriale <span class=\"_ _4\"></span>al 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>risultava <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>ad Eur<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>6.623 <span class=\"_ _1\"></span>migliaia. <span class=\"_ _4\"></span>Sulla bas<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>dei <span class=\"_ _d\"></span>dati <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>revisionali <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>fatturato <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>edditivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _d\"></span>operativa <span class=\"_ _c\"></span>attesa <span class=\"_ _d\"></span>derivante<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dallo <span class=\"_ _d\"></span>sfr<span class=\"_ _1\"></span>uttamento <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>tale <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>ne <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>stato<span class=\"_ _68\"> </span>determinato, <span class=\"_ _4\"></span><span class=\"ff5\">mediante <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>\u201cDCF <span class=\"_ _4\"></span>Method\u201d<span class=\"ff2\">, <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>relativo <span class=\"_ _4\"></span><span class=\"ff5\">valore <span class=\"_ _4\"></span>d\u2019uso<span class=\"ff2\">. <span class=\"_ _4\"></span>Di <span class=\"_ _1\"></span>segui<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>riporta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>principali <span class=\"_ _4\"></span>parametri <span class=\"_ _4\"></span>utilizzati<span class=\"_ _68\"> </span></span></span></span></span>per la stima del va<span class=\"_ _1\"></span>lore attuale dei flussi <span class=\"_ _1\"></span>di cassa relativi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a tale attivit\u00e0:<span class=\"_ _1\"></span> Attivit\u00e0 analizzata<span class=\"ff2\"> </span>WACC<span class=\"ff2\"> </span>G-rate<span class=\"_ _68\"> </span>AWTP<span class=\"_ _68\"> </span>11,1%<span class=\"_ _68\"> </span>2,1%<span class=\"_ _68\"> </span>L\u2019EBIT <span class=\"ff2 lsd\">CAGR<span class=\"ls0\"> </span></span>dell\u2019AWTP<span class=\"_ _1\"></span> alla base dei flu<span class=\"_ _1\"></span>ssi di cassa deter<span class=\"_ _1\"></span>minati \u00e8 pari al 22<span class=\"_ _1\"></span>% circa<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"_ _68\"> </span></span>In <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>all\u2019impair<span class=\"_ _1\"></span>ment <span class=\"_ _c\"></span>test, <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _c\"></span>attribuibile <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>tale <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _d\"></span><span class=\"ff2\">risu<span class=\"_ _1\"></span>lta <span class=\"_ _c\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _c\"></span>2.300 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _c\"></span>Nel <span class=\"_ _c\"></span>bilancio<span class=\"_ _1\"></span> </span>chiuso al 31 dicemb<span class=\"_ _1\"></span>re 2022 \u00e8 stata pe<span class=\"_ _1\"></span>rtanto rilevata un<span class=\"_ _1\"></span>a svalutazione comple<span class=\"_ _1\"></span>ssiva di Euro 4.323 m<span class=\"_ _1\"></span>igliaia. Tale importo rapp<span class=\"_ _1\"></span>resenta l\u2019unica sva<span class=\"_ _1\"></span>lutazione che com<span class=\"_ _1\"></span>plessivamente inte<span class=\"_ _1\"></span>ressa le Attivit\u00e0 <span class=\"_ _1\"></span>immateriali<span class=\"ff2\">.<span class=\"_ _68\"> </span></span>Si <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>proceduto <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>effettuare <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>analisi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sensitivit\u00e0 <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>corroborare <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>svalutaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"></span>operata: <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>aumento <span class=\"_ _c\"></span>del<span class=\"_ _68\"> </span>WACC <span class=\"_ _21\"> </span>di <span class=\"_ _6\"> </span>un <span class=\"_ _21\"> </span>ulteriore <span class=\"_ _21\"> </span>2% <span class=\"_ _21\"> </span>comporterebbe <span class=\"_ _21\"> </span>una <span class=\"_ _21\"> </span>svalutazione <span class=\"_ _21\"> </span>aggiuntiva <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>Euro <span class=\"_ _21\"> </span>253 <span class=\"_ _21\"> </span>migliaia, <span class=\"_ _21\"> </span>cos\u00ec <span class=\"_ _21\"> </span>come <span class=\"_ _6\"> </span>un<span class=\"_ _68\"> </span>peggioramento <span class=\"_ _0\"></span>dell\u2019<span class=\"ff2\">EBIT <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>piano <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>10% <span class=\"_ _2\"></span>determin<span class=\"_ _1\"></span>erebbe <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>svalutazione <span class=\"_ _0\"></span>aggiuntiva <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>230<span class=\"_ _1\"></span> </span>migliaia.<span class=\"_ _68\"> </span>Altre immobilizzazioni <span class=\"_ _1\"></span>immateria<span class=\"_ _1\"></span>li<span class=\"_ _68\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>include <span class=\"_ _4\"></span>principalmente <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>2.966 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>al 31 <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>(Euro <span class=\"_ _1\"></span>3.051 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>al 31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _1\"></span>2021<span class=\"ls24\">)<span class=\"_ _68\"> </span></span>la <span class=\"_ _c\"></span>valorizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>identificati <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>sede <span class=\"_ _c\"></span><span class=\"ls4\">di<span class=\"_ _0\"></span></span> <span class=\"_ _c\"></span><span class=\"ff7\">pu<span class=\"_ _1\"></span>rchase <span class=\"_ _c\"></span>price <span class=\"_ _2\"></span>allocation<span class=\"ff2\"> <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>aggregazioni <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>che<span class=\"_ _68\"> </span></span></span>hanno interessato n<span class=\"_ _1\"></span>ei precedenti es<span class=\"_ _1\"></span>ercizi le societ\u00e0 del<span class=\"_ _1\"></span> Gruppo. Immobilizzazion<span class=\"_ _1\"></span>i in corso e acconti<span class=\"_ _68\"> </span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>si riferisce <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>costi sostenuti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>realizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sviluppo <span class=\"_ _0\"></span>di progetti <span class=\"_ _0\"></span>software e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>nuovi <span class=\"_ _0\"></span>prodotti per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quali<span class=\"_ _1\"></span> non risulta ancora <span class=\"_ _1\"></span>avviato il proc<span class=\"_ _1\"></span>esso di utilizzazio<span class=\"_ _1\"></span>ne economica.<span class=\"_ _68\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>effettuata <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>recuperabil<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>seguenti <span class=\"_ _2\"></span>attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _68\"> </span>immateriali in <span class=\"_ _1\"></span>corso:<span class=\"_ _68\"> </span>1. <span class=\"_ _5d\"> </span>Euro 3.279 miglia<span class=\"_ _1\"></span>ia rilevati nella so<span class=\"_ _1\"></span>ciet\u00e0 De Nora Wa<span class=\"_ _1\"></span>ter Technologies LLC (U<span class=\"_ _1\"></span>.S.A.) 2. <span class=\"_ _5d\"> </span>Euro 821 migliaia <span class=\"_ _1\"></span>rilevati nella so<span class=\"_ _1\"></span>ciet\u00e0 De Nora Wa<span class=\"_ _1\"></span>ter Technologies It<span class=\"_ _1\"></span>aly S.r.l. (Italia) 3. <span class=\"_ _5d\"> </span>Euro 1.342 miglia<span class=\"_ _1\"></span>ia rilevati nella so<span class=\"_ _1\"></span>ciet\u00e0 De Nora Mari<span class=\"_ _1\"></span>ne Technologies LLC (U.S.<span class=\"_ _1\"></span>A.) relative a costi di <span class=\"_ _1\"></span>sviluppo prodo<span class=\"_ _1\"></span>tti (R&amp;D) in amb<span class=\"_ _1\"></span>ito Water Technolog<span class=\"_ _1\"></span>ies, ogg<span class=\"_ _0\"></span>etto di capita<span class=\"_ _1\"></span>lizzazione.<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>recuperabilit\u00e0 <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>punti <span class=\"_ _2\"></span>1. <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>2. <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>verificata <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>livello<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>sotto <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>definito<span class=\"_ _1\"></span> Water <span class=\"_ _0\"></span>Technolog<span class=\"_ _1\"></span>ies <span class=\"_ _0\"></span>Systems<span class=\"ff2\">, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sostanzialmen<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>raggruppa tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 i<span class=\"_ _0\"></span>nere<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>segmento Water <span class=\"_ _0\"></span>Te<span class=\"_ _0\"></span>chnologie<span class=\"_ _1\"></span>s,<span class=\"_ _68\"> </span></span>con  l\u2019esclusione  della  linea  di  busines<span class=\"_ _1\"></span>s  afferente  all<span class=\"_ _0\"></span><span class=\"ff2\">e  Piscine.<span class=\"_ _1\"></span>  Ci\u00f2  in  quanto  le  attivit\u00e0  di <span class=\"_ _b\"> </span><span class=\"ff7\">Product  Technolo<span class=\"_ _1\"></span>gy<span class=\"_ _68\"> </span></span></span>Management<span class=\"ff2\"> <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitalizzazione <span class=\"_ _0\"></span>sviluppate <span class=\"_ _0\"></span>dalle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>Water <span class=\"_ _0\"></span>Technologies <span class=\"_ _0\"></span>LLC <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>Water<span class=\"_ _68\"> </span></span>Technologies Italy S<span class=\"ff5\">.<span class=\"_ _1\"></span>r.l. sono nell\u2019interess<span class=\"_ _1\"></span>e e a beneficio di<span class=\"_ _1\"></span> tutte le societ\u00e0 oper<span class=\"_ _1\"></span>anti nel sopraccita<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span><span class=\"ff2\">sotto segmento.<span class=\"_ _1\"></span> </span></span>La <span class=\"_ _1\"></span>recuperabilit\u00e0 <span class=\"_ _4\"></span>delle a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _1\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>punto <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _4\"></span>invece v<span class=\"_ _1\"></span>erificata <span class=\"_ _4\"></span>a livello <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>singola societ\u00e0 <span class=\"_ _4\"></span>(De N<span class=\"_ _1\"></span>ora<span class=\"_ _68\"> </span>Marine  Technologies  LL<span class=\"_ _1\"></span>C), <span class=\"_ _b\"> </span>essendo  le  attivit\u00e0  di  <span class=\"ff7\">Product  Technology  Ma<span class=\"_ _1\"></span>nagement<span class=\"ff2\">  oggetto  di  capitalizzazione<span class=\"_ _1\"></span> </span></span>sostenute a suo d<span class=\"_ _1\"></span>iretto ed esclusiv<span class=\"_ _1\"></span>o beneficio.<span class=\"_ _68\"> </span>Di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>sono riportati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principali parametri <span class=\"_ _0\"></span>utilizzati per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale dei <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>tale<span class=\"_ _68\"> </span>attivit\u00e0:<span class=\"_ _68\"> </span>Attivit\u00e0 analizzata<span class=\"ff2\"> </span>WACC<span class=\"ff2\"> </span>G-rate<span class=\"_ _68\"> </span>Water Technologies Systems<span class=\"_ _68\"> </span>10,<span class=\"ls0\">9%%<span class=\"_ _68\"> </span></span>2,5%<span class=\"_ _68\"> </span>De Nora Marine Technologies LLC<span class=\"_ _68\"> </span>10,3%<span class=\"_ _68\"> </span>2,1%<span class=\"_ _68\"> </span>Negli anni di piano \u00e8 prevista una c<span class=\"_ _1\"></span>rescita dell\u2019EBIT pari a cir<span class=\"_ _1\"></span>ca Euro 17 milioni per quanto rigua<span class=\"_ _1\"></span>rda il sotto segmento<span class=\"_ _68\"> </span>Water Technolog<span class=\"_ _1\"></span>ies Systems e par<span class=\"_ _1\"></span>i a circa Euro 2 m<span class=\"_ _1\"></span>ilioni per quanto rigu<span class=\"_ _1\"></span>arda la<span class=\"_ _0\"></span><span class=\"ff1\"> </span>De Nora M<span class=\"_ _1\"></span>arine Technologies LLC<span class=\"_ _1\"></span>. Le <span class=\"_ _10\"> </span>verifiche <span class=\"_ _10\"> </span>effettuate <span class=\"_ _10\"> </span>hanno <span class=\"_ _10\"> </span>confermato <span class=\"_ _10\"> </span>la  r<span class=\"_ _1\"></span>ecuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>dei <span class=\"_ _10\"> </span>valori <span class=\"_ _10\"> </span>delle <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>immateriali <span class=\"_ _10\"> </span>oggetto <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>analisi<span class=\"_ _0\"></span><span class=\"ls4\">,<span class=\"_ _68\"> </span></span>evidenziando <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>le e<span class=\"_ _1\"></span>ccedenze <span class=\"_ _4\"></span>del valore <span class=\"_ _4\"></span>d\u2019uso <span class=\"_ _1\"></span>rispetto <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>corrisponden<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>valori <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>carico, sup<span class=\"_ _1\"></span>eriore <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>10% <span class=\"_ _4\"></span>relativamente<span class=\"_ _68\"> </span>alla Water Techno<span class=\"_ _1\"></span>logies Systems e in<span class=\"_ _1\"></span>torno al 50% rel<span class=\"_ _1\"></span>ativamente alla De<span class=\"_ _1\"></span> Nora Marine Tech<span class=\"_ _1\"></span>nologies LLC.  Si riporta di segu<span class=\"_ _1\"></span>ito la relativa analisi d<span class=\"_ _1\"></span>i sensitivit\u00e0:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per <span class=\"_ _5\"> </span>Water <span class=\"_ _10\"> </span>Techno<span class=\"_ _1\"></span>logies <span class=\"_ _5\"> </span>Systems, <span class=\"_ _5\"> </span>un <span class=\"_ _10\"> </span>aumen<span class=\"_ _1\"></span>to <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>WACC <span class=\"_ _5\"></span>fino <span class=\"_ _5\"> </span>al <span class=\"_ _10\"> </span>12,4%, <span class=\"_ _10\"> </span>o <span class=\"_ _5\"></span>l<span class=\"ff5\">\u2019azzeramento<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>del <span class=\"_ _5\"> </span><span class=\"ff2\">g-rate <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _68\"> </span></span></span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">13%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore;<span class=\"_ _1\"></span> \u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>Marine <span class=\"_ _2\"></span>Technolog<span class=\"_ _1\"></span>ies <span class=\"_ _2\"></span>LLC, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>WACC <span class=\"_ _2\"></span>fino <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>7<span class=\"ff5\">% <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>l\u2019azzeramento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>g</span>-rate <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>la<span class=\"_ _68\"> </span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">34%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore.<span class=\"_ _68\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali a vita utile <span class=\"_ _1\"></span>indefinita<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"_ _1\"></span>2 e 2021 <span class=\"ff5\">il valore dell\u2019avv<span class=\"_ _1\"></span>iamento si rifer<span class=\"_ _1\"></span>isce:<span class=\"ff2\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">a<span class=\"ls9\">ll</span><span class=\"ff5\">\u2019</span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>De <span class=\"_ _d\"></span>No<span class=\"_ _1\"></span>ra <span class=\"_ _c\"></span>Tech <span class=\"_ _d\"></span>LLC<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>(U.S.A.) <span class=\"_ _c\"></span>(segmento <span class=\"_ _c\"></span>Electrode <span class=\"_ _c\"></span>Technologies) <span class=\"_ _c\"></span>avvenuta <span class=\"_ _c\"></span>nel<span class=\"_ _68\"> </span></span></span>2005;<span class=\"_ _68\"> </span>\u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff5\">all\u2019acquisizione <span class=\"_ _4\"></span>occorsa n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>2015 <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>De <span class=\"_ _4\"></span>Nora Ozon<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>S.r.l., s<span class=\"_ _1\"></span>uccessivamente <span class=\"_ _4\"></span>incorporata <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora <span class=\"_ _4\"></span>Water<span class=\"_ _68\"> </span></span></span>Technologies Italy S.<span class=\"_ _1\"></span>r.l. (Italia) (segm<span class=\"_ _1\"></span>ento Water Tech<span class=\"_ _1\"></span>nologies).<span class=\"_ _68\"> </span>In <span class=\"_ _4\"></span>li<span class=\"_ _0\"></span>nea <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ichies<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>2021 <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _4\"></span>condotto <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span><span class=\"ff7\">test<span class=\"ff2\"> <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">impa<span class=\"_ _1\"></span>irment<span class=\"ff2\"> <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>accertare<span class=\"_ _1\"></span> </span></span></span></span>l\u2019esistenza  di  eventuali  perdite  di  valore  dell\u2019avviamento.  A  tal  fine  si  precisa  che,  ai  fini  della  verifica  della<span class=\"_ _68\"> </span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>dell\u2019avviam<span class=\"_ _1\"></span>ento <span class=\"_ _10\"> </span>iscritto <span class=\"_ _10\"> </span>tra <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>immate<span class=\"ff2\">riali, <span class=\"_ _10\"> </span>sono  st<span class=\"_ _1\"></span>ati <span class=\"_ _10\"> </span>i<span class=\"_ _0\"></span>dentifica<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>i <span class=\"_ _10\"> </span>seguenti <span class=\"_ _10\"> </span>gruppi <span class=\"_ _10\"> </span>di  <span class=\"ff7\">Cas<span class=\"_ _1\"></span>h<span class=\"_ _68\"> </span></span></span>Generating Uni<span class=\"_ _1\"></span>t<span class=\"ff2\">:<span class=\"_ _68\"> </span></span>31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Segmento Electrode Technologies<span class=\"_ _68\"> </span>65.481<span class=\"_ _68\"> </span>61.726<span class=\"_ _68\"> </span>Segmento Water Technologies<span class=\"_ _68\"> </span>1.500<span class=\"_ _68\"> </span>1.500<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>66.981<span class=\"_ _68\"> </span>63.226<span class=\"_ _68\"> </span>Al fine <span class=\"ff5\">dell\u2019id<span class=\"_ _1\"></span>entificazione <span class=\"_ _1\"></span>de<span class=\"ff2\">i gruppi di CG<span class=\"_ _1\"></span>U sono stati<span class=\"_ _1\"></span> considerati gli<span class=\"_ _1\"></span> elementi p<span class=\"_ _1\"></span>revisti dai principi d<span class=\"_ _1\"></span>i riferimento, fra<span class=\"_ _1\"></span> </span></span>i quali le <span class=\"_ _1\"></span>modalit\u00e0 co<span class=\"_ _1\"></span>n cui la <span class=\"_ _1\"></span>direzione aziend<span class=\"_ _1\"></span>ale monitora l'<span class=\"_ _1\"></span>operativit\u00e0 del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>e adotta le de<span class=\"_ _1\"></span>cisioni stra<span class=\"_ _1\"></span>tegiche, co<span class=\"_ _1\"></span>n<span class=\"_ _68\"> </span>riferimento <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span><span class=\"ff5\">particolare <span class=\"_ _2\"></span>all\u2019offerta <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>odotti <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>investimento. <span class=\"_ _2\"></span>In <span class=\"_ _c\"></span>particolare, <span class=\"_ _c\"></span>l\u2019avviamento <span class=\"_ _2\"></span>rel<span class=\"_ _0\"></span>ativ<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span></span>all\u2019acquisizione <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>ella<span class=\"ff1\"> <span class=\"_ _d\"></span><span class=\"ff2\">societ\u00e0 <span class=\"_ _d\"></span>De <span class=\"_ _d\"></span>Nora <span class=\"_ _d\"></span>Tech <span class=\"_ _d\"></span>LLC <span class=\"_ _c\"></span>(U.S.A.) <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>verificato <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>livello <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>segmento <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span><span class=\"ff7\">business <span class=\"_ _c\"></span>Electrode<span class=\"_ _68\"> </span></span></span></span>Technologies<span class=\"ff2\">, mentre <span class=\"ff5\">l\u2019avviamento relativo all\u2019acqu<span class=\"_ _1\"></span>isizione <span class=\"_ _0\"></span><span class=\"ff2\">della De Nora <span class=\"_ _0\"></span>Ozone<span class=\"_ _1\"></span> S.r.l. <span class=\"_ _0\"></span>(ora incorporata nella De Nora<span class=\"_ _68\"> </span></span></span></span>Water Technolog<span class=\"_ _1\"></span>ies Italy S.r.l.) \u00e8 ver<span class=\"_ _1\"></span>ificato a livello di<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>segmento d<span class=\"_ _1\"></span>i <span class=\"ff7\">business</span> <span class=\"ff7\">Water Techn<span class=\"_ _1\"></span>ologies<span class=\"ff2\">.<span class=\"_ _68\"> </span></span></span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff5\">l\u2019avviamento<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _4\"></span>stato sotto<span class=\"_ _1\"></span>posto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>test <span class=\"ff2\">di <span class=\"_ _1\"></span><span class=\"ff7\">impairmen<span class=\"_ _1\"></span>t<span class=\"ff2\"> c<span class=\"_ _1\"></span>onformemente <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>disposiz<span class=\"_ _1\"></span>ioni d<span class=\"_ _1\"></span>el pr<span class=\"_ _1\"></span>incipio<span class=\"_ _1\"></span> </span></span></span></span>contabile <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _1\"></span>ovvero <span class=\"_ _4\"></span>confrontando <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>valore c<span class=\"_ _1\"></span>ontabile <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>gruppo <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff5\">CGU <span class=\"_ _4\"></span>che in<span class=\"_ _1\"></span>clude <span class=\"_ _1\"></span>l\u2019avviame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span><span class=\"ff2\">il <span class=\"_ _4\"></span>suo va<span class=\"_ _1\"></span>lore<span class=\"_ _68\"> </span></span></span>recuperabile. <span class=\"_ _e\"> </span>Nello <span class=\"_ _21\"> </span>specifico, <span class=\"_ _e\"> </span>la <span class=\"_ _21\"> </span>configurazione <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _e\"> </span>r<span class=\"_ _0\"></span>ecuperabi<span class=\"_ _1\"></span>le <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _21\"> </span>que<span class=\"_ _0\"></span><span class=\"ff5\">lla <span class=\"_ _e\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _21\"> </span>d\u2019uso, <span class=\"_ _21\"> </span>determina<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span></span>attualizzando i dati previsionali del<span class=\"_ _0\"></span> gruppo di <span class=\"ff5\">CGU (\u201c<span class=\"ff4 lsc\">DCF</span><span class=\"ff6\"> <span class=\"_ _0\"></span>Method</span>\u201d) relativi al periodo di <span class=\"_ _0\"></span></span>tre anni <span class=\"_ _0\"></span>success<span class=\"_ _1\"></span>ivi alla data<span class=\"_ _68\"> </span>di b<span class=\"_ _1\"></span>ilancio. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>assunzioni <span class=\"_ _1\"></span>chiave <span class=\"_ _1\"></span>utilizza<span class=\"_ _1\"></span>te p<span class=\"_ _1\"></span>er la<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>terminazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>livelli <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>crescit<span class=\"ls6\">a<span class=\"_ _68\"> </span></span>del <span class=\"_ _c\"></span>fatturato, <span class=\"_ _2\"></span>dell\u2019EBITDA, <span class=\"_ _2\"></span>dei <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>cassa <span class=\"_ _c\"></span>opera<span class=\"_ _1\"></span>tivi, <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>crescita <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>terminale <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>costo <span class=\"_ _2\"></span>medio<span class=\"_ _68\"> </span></span>ponderato <span class=\"_ _d\"></span>del <span class=\"_ _5\"></span>capitale <span class=\"_ _d\"></span>(tasso <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>attualizzazione),<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>tenendo <span class=\"_ _d\"></span>in <span class=\"_ _5\"></span>considerazion<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>le <span class=\"_ _d\"></span>performance <span class=\"_ _d\"></span>economico<span class=\"_ _0\"></span>-reddituali <span class=\"_ _d\"></span>e<span class=\"_ _68\"> </span>finanziarie <span class=\"_ _0\"></span>passate <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>aspettative <span class=\"_ _0\"></span>future. <span class=\"_ _2\"></span>Per <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>dati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>2022, t<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>aspettative <span class=\"_ _0\"></span>future <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _0\"></span>desunte <span class=\"_ _0\"></span>dal<span class=\"_ _68\"> </span>piano industriale<span class=\"_ _1\"></span> 2023-2025 approvato in da<span class=\"_ _1\"></span>ta 22 marzo 2023 d<span class=\"_ _1\"></span>al Consiglio di Amm<span class=\"_ _1\"></span>inistrazione.  Il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>termina<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>determinato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>criterio <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>rendita <span class=\"_ _2\"></span>perpetua <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>flusso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>norm<span class=\"_ _1\"></span>alizzato <span class=\"_ _2\"></span>delle<span class=\"_ _1\"></span> CGU, <span class=\"_ _4\"></span>con ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _4\"></span>all\u2019<span class=\"_ _0\"></span>ul<span class=\"_ _1\"></span>timo <span class=\"_ _1\"></span>period<span class=\"ff2\">o <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>previsionali <span class=\"_ _4\"></span>considerato, <span class=\"_ _4\"></span>applicando <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cres<span class=\"_ _1\"></span>cita <span class=\"_ _1\"></span>inerziale <span class=\"_ _4\"></span>annua <span class=\"_ _1\"></span>(tasso<span class=\"_ _1\"></span> </span>\u201c<span class=\"ff4\">g</span>\u201d o \u201c<span class=\"ff4\">g-rate</span>\u201d).<span class=\"ff2\"> </span>Ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>stima <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>gruppo <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>CGU<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>alloca<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>l\u2019avviamento <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>fatto <span class=\"_ _2\"></span>uso <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>seguenti <span class=\"_ _2\"></span>fonti<span class=\"_ _1\"></span> d\u2019informazione:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">fonti <span class=\"_ _c\"></span>interne: <span class=\"_ _c\"></span>lo <span class=\"_ _d\"></span><span class=\"ff5\">IAS <span class=\"_ _c\"></span>36 <span class=\"_ _c\"></span>richi<span class=\"_ _0\"></span>ede <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>stima <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>d\u2019uso <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>fondi <span class=\"_ _c\"></span>sulle <span class=\"_ _c\"></span>previsioni <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>risultato <span class=\"_ _c\"></span>pi\u00f9<span class=\"_ _1\"></span> </span></span></span>aggiornate <span class=\"_ _0\"></span>formulate <span class=\"_ _2\"></span>dall\u2019alta <span class=\"_ _2\"></span>direzione. <span class=\"_ _2\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _2\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff7\">impairment <span class=\"_ _0\"></span>test<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span></span>dell\u2019avviamento <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8<span class=\"_ _68\"> </span>fatto uso dei p<span class=\"_ _1\"></span>iani industriali sopr<span class=\"_ _1\"></span>a indicati;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">fonti <span class=\"_ _1\"></span>esterne<span class=\"ff5\">: <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>dell\u2019<span class=\"ff7\">impairment <span class=\"_ _4\"></span>test<span class=\"ff2\"> <span class=\"ff5\">dell\u2019avvi<span class=\"_ _1\"></span>amento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 f<span class=\"_ _1\"></span>atto u<span class=\"_ _1\"></span>so d<span class=\"_ _1\"></span>i font<span class=\"_ _1\"></span>i est<span class=\"_ _1\"></span>erne d\u2019<span class=\"_ _1\"></span>informazione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>calcolo<span class=\"_ _1\"></span> </span></span></span></span></span></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>medio <span class=\"_ _c\"></span>ponderat<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>capita<span class=\"_ _1\"></span>le <span class=\"_ _c\"></span>(WACC), <span class=\"_ _2\"></span>determ<span class=\"_ _1\"></span>inato <span class=\"_ _2\"></span>attraverso <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>etodolog<span class=\"_ _1\"></span>ia <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span><span class=\"ff7\">capital <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>pricing<span class=\"_ _68\"> </span></span>model<span class=\"ff2\"> <span class=\"ff5 lsf\">(\u201c</span><span class=\"ff4\">CAPM<span class=\"ff5\">\u201d). <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>particolare, <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>richiesto <span class=\"_ _1\"></span>dallo <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>36, <span class=\"_ _1\"></span>il co<span class=\"ff2\">sto <span class=\"_ _1\"></span>del ca<span class=\"_ _1\"></span>pitale <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato calco<span class=\"_ _1\"></span>lato con<span class=\"_ _1\"></span>siderando <span class=\"_ _1\"></span>la<span class=\"_ _68\"> </span></span></span></span></span>struttura finanzia<span class=\"_ _1\"></span>ria <span class=\"ff7\">target</span> <span class=\"ff5\">derivante dal<span class=\"_ _1\"></span>l\u2019analisi della stru<span class=\"_ _1\"></span>ttura finanziaria di<span class=\"_ _1\"></span> societ\u00e0 quotate co<span class=\"_ _1\"></span>mparabili.  <span class=\"ff2\"> </span></span>I parametri util<span class=\"_ _1\"></span>izzati per la stima <span class=\"_ _1\"></span>del valore attuale <span class=\"_ _1\"></span>dei flussi di cassa so<span class=\"_ _1\"></span>no riportati nella tabella che segue:<span class=\"_ _68\"> </span>31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>WACC<span class=\"_ _68\"> </span>Segmento Electrode Technologies<span class=\"_ _68\"> </span>10,5%<span class=\"_ _68\"> </span>8,4%<span class=\"fc0\"> </span>Segmento Water Technologies<span class=\"_ _68\"> </span>9,7%<span class=\"_ _68\"> </span>6,5%<span class=\"fc0\"> </span>G-rate<span class=\"_ _68\"> </span>Segmento Electrode Technologies<span class=\"_ _68\"> </span>2,0%<span class=\"_ _68\"> </span>1,4%<span class=\"fc0\"> </span>Segmento Water Technologies<span class=\"_ _68\"> </span>2,3%<span class=\"_ _68\"> </span>1,7%<span class=\"_ _68\"> </span>L\u2019EBIT <span class=\"_ _0\"></span>Cagr <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>segmento <span class=\"_ _0\"></span>Electrode <span class=\"_ _0\"></span>Technologie<span class=\"ff2\">s <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _c\"></span>dete<span class=\"_ _1\"></span>rminati <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>5% <span class=\"_ _2\"></span>circa <span class=\"_ _0\"></span>mentre<span class=\"_ _68\"> </span></span>L\u2019EBIT Cagr del se<span class=\"_ _1\"></span>gmento Water Te<span class=\"_ _1\"></span>chnologies alla b<span class=\"_ _1\"></span>ase dei flussi di c<span class=\"_ _1\"></span>assa determinati \u00e8 par<span class=\"_ _1\"></span>i al 21% circa.<span class=\"ff2\"> </span>Dall\u2019impairment <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>emerso <span class=\"_ _c\"></span>che, <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>entrambi <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>segmenti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>business <span class=\"_ _2\"></span>testati, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>d\u2019uso,<span class=\"_ _68\"> </span>determinato <span class=\"_ _2e\"> </span>attualizzando<span class=\"_ _1\"></span> <span class=\"_ _2e\"> </span>mediante <span class=\"_ _2e\"> </span>il <span class=\"_ _3\"> </span>\u201cDCF <span class=\"_ _6\"> </span>Method\u201d <span class=\"_ _2e\"> </span>i <span class=\"_ _3\"> </span>da<span class=\"_ _1\"></span>ti <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>revisionali <span class=\"_ _6\"> </span>di <span class=\"_ _3\"> </span>riferi<span class=\"_ _1\"></span>mento, <span class=\"_ _2e\"> </span>risulta <span class=\"_ _2e\"> </span>superiore <span class=\"_ _2e\"> </span>al<span class=\"_ _68\"> </span>corrispondente <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>capitale <span class=\"_ _5\"> </span>investito <span class=\"_ _5\"> </span>netto <span class=\"_ _5\"> </span>(incluso <span class=\"_ _10\"> </span>l\u2019a<span class=\"ff2\">vviamento). <span class=\"_ _10\"> </span>Sia <span class=\"_ _5\"></span>relativamente <span class=\"_ _5\"></span>al <span class=\"_ _5\"> </span>segmento <span class=\"_ _5\"> </span>Electrode<span class=\"_ _68\"> </span></span>Technologies <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _d\"></span>relativamente <span class=\"_ _d\"></span><span class=\"ff5\">al <span class=\"_ _c\"></span>segmento <span class=\"_ _d\"></span>Water <span class=\"_ _d\"></span>Techno<span class=\"_ _1\"></span>logies, <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>valore <span class=\"_ _c\"></span>d\u2019uso <span class=\"_ _d\"></span>determina<span class=\"_ _1\"></span>to <span class=\"_ _5\"> </span><span class=\"ff2\">risulta <span class=\"_ _d\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>circa <span class=\"_ _d\"></span>il<span class=\"_ _1\"></span> </span></span>doppio del capit<span class=\"_ _1\"></span>ale investito netto a<span class=\"_ _1\"></span>fferente a tali segm<span class=\"_ _1\"></span>enti.<span class=\"_ _68\"> </span>Si \u00e8 inoltre <span class=\"_ _0\"></span>proceduto <span class=\"ff5\">ad effettua<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>un\u2019an<span class=\"_ _1\"></span>alisi di sensitivit\u00e0 per verificare la tenuta dei valori contabili degli avviamenti<span class=\"_ _1\"></span> </span>in presenza di va<span class=\"_ _1\"></span>riazioni peggiorative <span class=\"_ _1\"></span>delle principali a<span class=\"_ _1\"></span>ssunzioni. In particolare, <span class=\"_ _1\"></span>in relazione all\u2019eser<span class=\"_ _1\"></span>cizio chiuso al 31 d<span class=\"_ _1\"></span>icembre 2022:<span class=\"ff2\"> </span>\u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per il <span class=\"_ _0\"></span>segment<span class=\"_ _1\"></span>o Electrode Technologies, un aumento del WACC fino al <span class=\"_ _0\"></span>19,3<span class=\"ff5\">%, o l<span class=\"_ _0\"></span>\u2019azzeramen<span class=\"_ _1\"></span>to del <span class=\"_ _0\"></span>g<span class=\"ff2\">-rate o la<span class=\"_ _68\"> </span></span></span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">44%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore<span class=\"_ _1\"></span>;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per <span class=\"_ _d\"></span>il <span class=\"_ _5\"> </span>segmento <span class=\"_ _d\"></span>Water <span class=\"_ _d\"></span>Technologies, <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>aumento <span class=\"_ _5\"></span>del <span class=\"_ _d\"></span>WACC <span class=\"_ _d\"></span>fino <span class=\"_ _d\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span><span class=\"ls4\">19</span></span>%<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>o <span class=\"_ _d\"> </span>l\u2019azzeramento <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>g<span class=\"_ _0\"></span><span class=\"ff2\">-rate <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>la<span class=\"_ _68\"> </span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">49%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore.<span class=\"_ _68\"> </span>19. <span class=\"_ _2c\"> </span>Immobili, impian<span class=\"_ _1\"></span>ti e macchinari<span class=\"_ _68\"> </span> La tabe<span class=\"_ _1\"></span>lla che <span class=\"_ _1\"></span>segue <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>composizione <span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>movimen<span class=\"_ _1\"></span>tazione d<span class=\"_ _1\"></span>egli i<span class=\"_ _1\"></span>mmobili, <span class=\"_ _1\"></span>impianti e <span class=\"_ _1\"></span>macchin<span class=\"_ _1\"></span>ari per <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>esercizi<span class=\"_ _1\"></span> chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021:<span class=\"_ _68\"> </span>TerreniFabbricati<span class=\"_ _68\"> </span>Impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>Altri<span class=\"_ _68\"> </span>beni<span class=\"_ _68\"> </span>Beni<span class=\"_ _68\"> </span>strumentali<span class=\"_ _68\"> </span>concessi in<span class=\"_ _68\"> </span>locazione<span class=\"_ _68\"> </span>Diritti di<span class=\"_ _68\"> </span>utilizzo di<span class=\"_ _68\"> </span>immobili,<span class=\"_ _68\"> </span>impianti e<span class=\"_ _68\"> </span>macchinari:<span class=\"_ _68\"> </span>- di cui<span class=\"_ _68\"> </span>Fabbricati<span class=\"_ _68\"> </span>- di<span class=\"_ _68\"> </span>cui<span class=\"_ _68\"> </span>Altri<span class=\"_ _68\"> </span>beni<span class=\"_ _68\"> </span>Immobilizzazioni in<span class=\"_ _68\"> </span>corso e acconti<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>immobili,<span class=\"_ _68\"> </span>impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Costo storico al 31 dicembre 2020<span class=\"_ _68\"> </span>30.80380.68988.35618.737117.097<span class=\"_ _68\"> </span>6.0793.8592.220<span class=\"_ _68\"> </span>5.971<span class=\"_ _68\"> </span>347.732<span class=\"_ _68\"> </span>Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>748<span class=\"_ _68\"> </span>3.061242<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>24<span class=\"_ _68\"> </span>4.075<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-1.406<span class=\"_ _68\"> </span>5.267864<span class=\"_ _68\"> </span>1.261<span class=\"_ _68\"> </span>3.2773.017260<span class=\"_ _68\"> </span>15.108<span class=\"_ _68\"> </span>27.183<span class=\"_ _68\"> </span>Decrementi -<span class=\"_ _68\"> </span>(726)(3.519)(1.748)(2.115)(1.689)(1.189)(500)<span class=\"_ _68\"> </span>(428)<span class=\"_ _68\"> </span>(10.225)<span class=\"_ _68\"> </span>Ripristini di valore<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>240<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>240<span class=\"_ _68\"> </span>Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span>-4.928<span class=\"_ _68\"> </span>4.882199<span class=\"_ _68\"> </span>6.340<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(16.573)<span class=\"_ _68\"> </span>(224)<span class=\"_ _68\"> </span>Differenze di conversione<span class=\"_ _68\"> </span>(489)3.539<span class=\"_ _68\"> </span>3.114500<span class=\"_ _68\"> </span>(518)<span class=\"_ _68\"> </span>412363<span class=\"_ _68\"> </span>49<span class=\"_ _68\"> </span>371<span class=\"_ _68\"> </span>6.929<span class=\"_ _68\"> </span>Costo storico al 31 dicembre 2021<span class=\"_ _68\"> </span>30.314<span class=\"fc0\"> </span>90.584<span class=\"fc0\"> </span>101.161<span class=\"fc0\"> </span>18.794<span class=\"fc0\"> </span>122.305<span class=\"fc0\"> </span>8.079<span class=\"fc0\"> </span>6.050<span class=\"fc0\"> </span>2.029<span class=\"fc0\"> </span>4.473<span class=\"fc0\"> </span>375.710<span class=\"fc0\"> </span>Incrementi              -            1.263              2.286         710              8.053               3.588    <span class=\"ls0\">3.386 </span>         202                   25.803               41.704 <span class=\"ff4\"> </span>Decrementi             -               (33)          (1.129)    (247)          (1.742)               (753)     (650)       (102)                          -               (3.903)<span class=\"ff4\"> </span>Svalutazioni             -                     -           (2.848)           -           (1.817)                     -             -                -                            -               (4.665)<span class=\"ff4\"> </span>Riclassificazioni/ altri movimenti            -             1.174              6.897      1.381                   83                      -             -                -                  (10.157)                (622)<span class=\"ff4\"> </span>Differenze di conversione   <span class=\"ls0\">(1.509)</span>              761                 704       (61)          (4.290)                 (60)      (94)            35                        (19)              (4.474)<span class=\"ff4\"> </span>Costo storico al 31 dicembre 2022   <span class=\"ls0\">28.805 <span class=\"fc8\"> </span></span>         93.750 <span class=\"fc8\"> </span>        107.071 <span class=\"fc8\"> </span>  <span class=\"ls0\">20.577 <span class=\"fc8\"> </span></span>        122.591 <span class=\"fc8\"> </span>            10.855 <span class=\"fc8\"> </span>   <span class=\"ls0\">8.691 <span class=\"fc8\"> </span></span>       2.163 <span class=\"fc8\"> </span>                  20.100 <span class=\"fc8\"> </span>             403.750 <span class=\"fc8\"> </span>Fondo ammortamento al 31 dicembre 2020<span class=\"_ _68\"> </span>1031.33450.19014.96394.963<span class=\"_ _68\"> </span>2.3761.3761.000<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>193.836<span class=\"_ _68\"> </span>Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>684<span class=\"fc0\"> </span>2.257<span class=\"fc0\"> </span>200<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>3.141<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>2.819<span class=\"fc0\"> </span>5.965<span class=\"fc0\"> </span>1.115<span class=\"fc0\"> </span>4.844<span class=\"fc0\"> </span>1.764<span class=\"fc0\"> </span>1.175<span class=\"fc0\"> </span>589<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>16.507<span class=\"_ _68\"> </span>Decrementi -<span class=\"fc0\"> </span>(537)<span class=\"fc0\"> </span>(2.274)<span class=\"fc0\"> </span>(1.733)<span class=\"fc0\"> </span>(1.812)<span class=\"fc0\"> </span>(1.161)<span class=\"fc0\"> </span>(780)<span class=\"fc0\"> </span>(381)<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>(7.517)<span class=\"_ _68\"> </span>Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>43<span class=\"fc0\"> </span>1<span class=\"fc0\"> </span>(90)<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>(46)<span class=\"_ _68\"> </span>Differenze di conversione<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>800<span class=\"fc0\"> </span>1.665<span class=\"fc0\"> </span>346<span class=\"fc0\"> </span>(797)<span class=\"fc0\"> </span>148<span class=\"fc0\"> </span>116<span class=\"fc0\"> </span>32<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>2.162<span class=\"_ _68\"> </span>Fondo ammortamento al 31 dicembre 2021<span class=\"_ _68\"> </span>10<span class=\"fc0\"> </span>35.143<span class=\"fc0\"> </span>57.804<span class=\"fc0\"> </span>14.801<span class=\"fc0\"> </span>97.198<span class=\"fc0\"> </span>3.127<span class=\"fc0\"> </span>1.887<span class=\"fc0\"> </span>1.240<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>208.083<span class=\"fc0\"> </span>Incrementi            -             3.201 <span class=\"fc8\"> </span>            6.442 <span class=\"fc8\"> </span>    1.197 <span class=\"fc8\"> </span>             5.675 <span class=\"fc8\"> </span>             1.851 <span class=\"fc8\"> </span>    1.352 <span class=\"fc8\"> </span>           499 <span class=\"fc8\"> </span>                          -               18.365 <span class=\"ff4\"> </span>Decrementi              -                 (6)<span class=\"fc8\"> </span>             (810)<span class=\"fc8\"> </span>    (227)<span class=\"fc8\"> </span>          (1.530)<span class=\"fc8\"> </span>              (299)<span class=\"fc8\"> </span>     (197)<span class=\"fc8\"> </span>       (102)<span class=\"fc8\"> </span>                          -               (2.871)<span class=\"ff4\"> </span>Riclassificazioni/ altri movimenti            -                   32 <span class=\"fc8\"> </span>             (131)<span class=\"fc8\"> </span>      293 <span class=\"fc8\"> </span>            (269)<span class=\"fc8\"> </span>                    -             -               -                            -                    (75)<span class=\"ff4\"> </span>Differenze di conversione              -             (147)<span class=\"fc8\"> </span>                137 <span class=\"fc8\"> </span>      (94)<span class=\"fc8\"> </span>         (3.834)<span class=\"fc8\"> </span>                 10 <span class=\"fc8\"> </span>      (14)<span class=\"fc8\"> </span>            24 <span class=\"fc8\"> </span>                          -                (3.929)<span class=\"ff4\"> </span>Fondo ammortamento al 31 dicembre 2022          10 <span class=\"fc8\"> </span>         38.224 <span class=\"fc8\"> </span>           63.442 <span class=\"fc8\"> </span>  <span class=\"ls0\">15.969 <span class=\"fc8\"> </span></span>           97.240 <span class=\"fc8\"> </span>             4.688 <span class=\"fc8\"> </span>    3.028 <span class=\"fc8\"> </span>       1.660 <span class=\"fc8\"> </span>                          -              219.572 <span class=\"fc8\"> </span>Valore netto contabile al 31 dicembre 2021<span class=\"_ _68\"> </span>30.304<span class=\"fc0\"> </span>55.441<span class=\"fc0\"> </span>43.357<span class=\"fc0\"> </span>3.993<span class=\"fc0\"> </span>25.107<span class=\"fc0\"> </span>4.952<span class=\"fc0\"> </span>4.163<span class=\"fc0\"> </span>789<span class=\"fc0\"> </span>4.473<span class=\"fc0\"> </span>167.627<span class=\"fc0\"> </span>Valore netto contabile al 31 dicembre 2022   <span class=\"ls0\">28.795 <span class=\"fc8\"> </span></span>         55.526 <span class=\"fc8\"> </span>          43.629 <span class=\"fc8\"> </span>    4.608 <span class=\"fc8\"> </span>           25.351 <span class=\"fc8\"> </span>              6.167 <span class=\"fc8\"> </span>     5.663 <span class=\"fc8\"> </span>           503 <span class=\"fc8\"> </span>                  20.100 <span class=\"fc8\"> </span>            184.177 <span class=\"fc8\"> </span>Gli <span class=\"_ _d\"></span>incre<span class=\"_ _1\"></span>menti <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>immobili, <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>macchinari, <span class=\"_ _c\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>41.704<span class=\"ff4 fc8\"> <span class=\"_ _d\"></span><span class=\"ff2\">migliaia <span class=\"_ _c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _d\"></span></span></span><span class=\"ff5\">l\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _d\"></span>chi<span class=\"_ _1\"></span>uso <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31<span class=\"_ _68\"> </span></span>dicembre <span class=\"_ _4\"></span>2022<span class=\"fc8\">. In<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>particolare, <span class=\"_ _4\"></span>g<span class=\"ff5 fc0\">li <span class=\"_ _1\"></span>investimenti <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>immobili, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>macchinari, <span class=\"_ _4\"></span>esclusi <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ncremen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>diritt<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>\u2019uso<span class=\"_ _68\"> </span></span></span>di <span class=\"_ _2\"></span>utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>immob<span class=\"_ _1\"></span>ili, <span class=\"_ _2\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>macchin<span class=\"_ _1\"></span>ari, <span class=\"_ _2\"></span>ammontano <span class=\"_ _0\"></span>complessivamente <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span>38.116 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>riferiscono<span class=\"_ _1\"></span> principalmente <span class=\"_ _1\"></span>a:<span class=\"_ _68\"> </span>(i)<span class=\"ff3 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">beni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>strumentali <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>concedere <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>locazione <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>8.053 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>anodi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>conced<span class=\"_ _1\"></span>ere <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>leasin<span class=\"_ _1\"></span>g<span class=\"_ _68\"> </span></span></span>relativi al seg<span class=\"_ _1\"></span>mento di business E<span class=\"_ _1\"></span>lectrode Technolog<span class=\"_ _1\"></span>ies<span class=\"fs3\">;<span class=\"_ _68\"> </span></span>(ii)<span class=\"ff3\"> <span class=\"_ _d\"></span></span>fabbricati per Eu<span class=\"_ _1\"></span>ro 1.263 migliaia rel<span class=\"_ _1\"></span>ativi agli immobil<span class=\"_ _1\"></span>i in Italia, German<span class=\"_ _1\"></span>ia e Stati Uniti;<span class=\"_ _68\"> </span>(iii)<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff2\">impianti e macchinari per Euro 2.286 migliaia prevalen<span class=\"_ _1\"></span>temente relativi allo stabilimento in Germania destinati<span class=\"_ _68\"> </span></span></span>prevalentemente <span class=\"_ _1\"></span>all\u2019amplia<span class=\"_ _1\"></span>mento della <span class=\"_ _1\"></span>capacit\u00e0 p<span class=\"_ _1\"></span>roduttiva per <span class=\"_ _1\"></span>sostenere <span class=\"_ _1\"></span>l\u2019espansione <span class=\"_ _1\"></span>del segmento <span class=\"_ _1\"></span>di <span class=\"ff7\">business<span class=\"_ _68\"> </span></span>Energy Transition<span class=\"_ _1\"></span>;<span class=\"ff2\"> </span>(iv)<span class=\"ff3\"> <span class=\"_ _7\"></span><span class=\"ff2\">i<span class=\"_ _0\"></span>mmobilizzaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>corso <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>acconti <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>25.803 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span>14.702 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>impianti <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span>macchinari, <span class=\"_ _4\"></span>per Euro <span class=\"_ _1\"></span>2.797 <span class=\"_ _4\"></span>migliaia a<span class=\"_ _1\"></span> fabb<span class=\"_ _1\"></span>ricati, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>413 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _4\"></span>ad a<span class=\"_ _1\"></span>nodi da<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>cedere <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>leasing<span class=\"_ _68\"> </span>relativi <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>segmento <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>business <span class=\"_ _10\"> </span>Electrod<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Te<span class=\"_ _0\"></span>chnologies, <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>Euro <span class=\"_ _10\"> </span>942 <span class=\"_ _10\"> </span>migliaia <span class=\"_ _10\"> </span>ad <span class=\"_ _10\"> </span>altri <span class=\"_ _10\"> </span>beni <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>corso <span class=\"_ _10\"> </span>di<span class=\"_ _68\"> </span>realizzazione. Gli acconti <span class=\"_ _0\"></span>per Euro <span class=\"_ _0\"></span>6.949 sono relativi al<span class=\"_ _0\"></span>le controllate De <span class=\"_ _0\"></span>Nora Elettrodi (Suzhou) <span class=\"_ _0\"></span>Co. Ltd <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _68\"> </span>l\u2019acquisto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>forno <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ase <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>coating <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>elettrodi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>avori <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>fabbricati <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>l\u2019amp<span class=\"ff2\">liamento<span class=\"_ _68\"> </span></span>dell\u2019area <span class=\"_ _1\"></span>destinata al <span class=\"_ _1\"></span>coating <span class=\"_ _1\"></span>e De Nora <span class=\"_ _1\"></span>Deutschland <span class=\"_ _1\"></span>GmbH <span class=\"_ _1\"></span>per l\u2019acquis<span class=\"_ _1\"></span>to di una <span class=\"_ _1\"></span>macchina <span class=\"_ _1\"></span>per il <span class=\"_ _1\"></span>taglio al <span class=\"_ _1\"></span>laser<span class=\"_ _1\"></span> per <span class=\"_ _0\"></span>produzione di el<span class=\"_ _0\"></span>ettrodi destinati <span class=\"_ _0\"></span>al segmento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">business Energy <span class=\"_ _0\"></span>Transition</span> <span class=\"ff5\">e <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019acquisto e <span class=\"_ _0\"></span>installaz</span>ione<span class=\"_ _68\"> </span>di pannelli solari.<span class=\"_ _1\"></span> Tra <span class=\"_ _10\"> </span>g<span class=\"_ _1\"></span>li <span class=\"_ _10\"> </span>investi<span class=\"_ _1\"></span>menti <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5\"> </span>corso <span class=\"_ _10\"> </span>pi\u00f9 <span class=\"_ _d\"></span>importanti <span class=\"_ _10\"> </span>si <span class=\"_ _5\"> </span>segnalano <span class=\"_ _5\"> </span>quelli <span class=\"_ _5\"> </span>relativi<span class=\"_ _0\"></span><span class=\"ls9\">: <span class=\"_ _5\"> </span></span>(i) <span class=\"_ _10\"> </span>a <span class=\"_ _5\"></span>un <span class=\"_ _5\"> </span>progetto <span class=\"_ _5\"> </span>che <span class=\"_ _10\"> </span>include <span class=\"_ _5\"></span>sia<span class=\"_ _68\"> </span>l\u2019adeguamento <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>stabilimento <span class=\"_ _2\"></span>produ<span class=\"_ _1\"></span>ttivo <span class=\"_ _2\"></span>sito <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>Germania <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>esigenze <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>produzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>elettro<span class=\"_ _1\"></span>di<span class=\"_ _68\"> </span>con <span class=\"_ _10\"> </span>tecnologia <span class=\"_ _10\"> </span>Alk<span class=\"_ _1\"></span>aline <span class=\"_ _10\"> </span>Water <span class=\"_ _10\"> </span>Electrolysi<span class=\"_ _1\"></span>s <span class=\"_ _10\"> </span>(AWE) <span class=\"_ _10\"> </span>sia <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>progetta<span class=\"_ _1\"></span>zione <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>nuovi <span class=\"_ _10\"> </span>stabilime<span class=\"_ _1\"></span>nti <span class=\"_ _10\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">greenfield</span><span class=\"lsf\">)<span class=\"_ _68\"> </span></span>previsti nel <span class=\"_ _1\"></span>piano indus<span class=\"_ _1\"></span>triale del<span class=\"_ _1\"></span>la Societ\u00e0 r<span class=\"_ _1\"></span>elativi alla <span class=\"_ _1\"></span>tecnologia A<span class=\"_ _1\"></span>WE<span class=\"ls9\">; </span>(ii) a nu<span class=\"_ _1\"></span>ovi inv<span class=\"_ _1\"></span>estimenti e <span class=\"_ _1\"></span>interventi d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>manutenzione <span class=\"_ _4\"></span>straordinaria <span class=\"_ _4\"></span>sugli <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>macchinari <span class=\"_ _4\"></span>esistenti <span class=\"_ _4\"></span>prevalentemente <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Germania, <span class=\"_ _4\"></span>Stati <span class=\"_ _4\"></span>Uniti, <span class=\"_ _1\"></span>Cina<span class=\"_ _1\"></span>,<span class=\"_ _68\"> </span>Italia, Brasil<span class=\"_ _1\"></span>e, Giappone e I<span class=\"_ _1\"></span>ndia; (iii) <span class=\"ff5\">ad attre<span class=\"_ _1\"></span>zzature di labo<span class=\"_ _1\"></span>ratorio a serviz<span class=\"_ _1\"></span>io dell\u2019attivit\u00e0<span class=\"_ _1\"></span> di Ricerca <span class=\"_ _1\"></span>e Sviluppo<span class=\"_ _1\"></span> </span>in <span class=\"_ _0\"></span>Italia <span class=\"_ _0\"></span>destinati <span class=\"_ _0\"></span>prevalentemente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>tecnologia <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>elettrolisi <span class=\"_ _0\"></span>dell\u2019acqua <span class=\"_ _0\"></span>alcalina <span class=\"_ _0\"></span>(AWE) relativi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>gment<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span>di <span class=\"_ _c\"></span><span class=\"ff7\">business <span class=\"_ _d\"></span>Ene<span class=\"_ _1\"></span>rgy <span class=\"_ _c\"></span>Transition<span class=\"ff2 ls9\">; <span class=\"_ _c\"></span><span class=\"ls0\">(iv) <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>d <span class=\"_ _d\"></span>hardw<span class=\"_ _1\"></span>are <span class=\"_ _c\"></span>connessi <span class=\"_ _c\"></span>all<span class=\"_ _0\"></span><span class=\"ff5\">\u2019</span> <span class=\"_ _c\"></span>implementazione <span class=\"_ _2\"></span>di <span class=\"_ _d\"></span>firewal<span class=\"_ _1\"></span>l <span class=\"_ _d\"></span>pe<span class=\"_ _1\"></span>r <span class=\"_ _d\"></span>mig<span class=\"_ _1\"></span>liorare <span class=\"_ _c\"></span>la<span class=\"_ _68\"> </span></span></span></span>sicurezza <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>sistemi <span class=\"_ _0\"></span>informativi <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo; <span class=\"_ _2\"></span>(<span class=\"ls4\">v)</span> <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>interventi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ampliamento<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>manutenzio<span class=\"_ _1\"></span>ne <span class=\"_ _2\"></span>straord<span class=\"_ _1\"></span>inaria <span class=\"_ _0\"></span>su<span class=\"_ _68\"> </span>fabbricati in Ital<span class=\"_ _1\"></span>ia, Germania, Giapp<span class=\"_ _1\"></span>one e Brasile.<span class=\"_ _68\"> </span>La <span class=\"_ _10\"> </span>svalutazione<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>Euro <span class=\"_ _5\"> </span>2.848 <span class=\"_ _10\"> </span>migliaia <span class=\"_ _5\"> </span>si <span class=\"_ _10\"> </span>rif<span class=\"ff5\">erisce <span class=\"_ _10\"> </span>a <span class=\"_ _5\"> </span>impianti <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>macchinari<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>utilizzati <span class=\"_ _10\"> </span>n<span class=\"_ _1\"></span>ell\u2019ambito <span class=\"_ _10\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>di<span class=\"_ _68\"> </span></span>fratturazione <span class=\"_ _d\"></span>idraulica <span class=\"_ _d\"></span>(c.d. <span class=\"_ _d\"></span><span class=\"ff7\">Frack<span class=\"_ _0\"></span>ing</span>). <span class=\"_ _d\"></span><span class=\"ff5\">Tale <span class=\"_ _5\"> </span>svaluta<span class=\"_ _1\"></span>zione <span class=\"_ _d\"> </span>r<span class=\"_ _0\"></span>iflette <span class=\"_ _d\"> </span>gli <span class=\"_ _d\"> </span>esiti <span class=\"_ _5\"> </span>dell\u2019impairmen<span class=\"_ _1\"></span>t <span class=\"_ _5\"> </span>test <span class=\"_ _d\"> </span>effettuato <span class=\"_ _d\"> </span>sulla <span class=\"_ _5\"> </span>Cash<span class=\"_ _68\"> </span></span>Generating <span class=\"_ _4\"></span>Unit <span class=\"_ _4\"></span>De <span class=\"_ _1\"></span>Nora <span class=\"_ _4\"></span>Neptune. <span class=\"_ _4\"></span>Di <span class=\"_ _1\"></span>seguito<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>riportati <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>principali <span class=\"_ _4\"></span>parametri <span class=\"_ _4\"></span>utilizzati <span class=\"_ _1\"></span>per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>stima <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>attuale<span class=\"_ _1\"></span> dei flussi di cas<span class=\"_ _1\"></span>sa relativi a tale CG<span class=\"_ _1\"></span>U:<span class=\"_ _68\"> </span>CGU analizzata<span class=\"ff2\"> </span>WACC<span class=\"ff2\"> </span>G-rate<span class=\"_ _68\"> </span>De Nora Neptune LLC<span class=\"_ _68\"> </span>9,3%<span class=\"_ _68\"> </span>2,1%<span class=\"_ _68\"> </span>In <span class=\"_ _c\"></span>base <span class=\"_ _d\"></span>all\u2019<span class=\"_ _1\"></span>impairment <span class=\"_ _c\"></span>test, <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>valore <span class=\"_ _c\"></span>d\u2019uso <span class=\"_ _c\"></span>attribuibile <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>tale <span class=\"_ _d\"></span>CG<span class=\"_ _1\"></span>U <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>risultato <span class=\"_ _c\"></span>negativo <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"> </span><span class=\"ff2\">-763 <span class=\"_ _c\"></span>migliaia,<span class=\"_ _68\"> </span></span>rispetto <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>investito <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>3.081 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _2\"></span>Nel <span class=\"_ _2\"></span>bilancio <span class=\"_ _c\"></span>consolidato <span class=\"_ _2\"></span>chiuso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _c\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>\u00e8 stata pertanto ope<span class=\"_ _1\"></span>rata una svalutazione<span class=\"_ _1\"></span> integrale del va<span class=\"_ _1\"></span>lore degli impiant<span class=\"_ _1\"></span>i e macchinari aff<span class=\"_ _1\"></span>erenti a tale CGU.<span class=\"_ _68\"> </span>Inoltre, <span class=\"_ _1\"></span>n<span class=\"ff5 fc8\">el co<span class=\"_ _1\"></span>rso del<span class=\"_ _1\"></span>l\u2019esercizio <span class=\"_ _1\"></span>chiuso <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>31 dice<span class=\"_ _1\"></span>mbre 2<span class=\"_ _1\"></span>02<span class=\"ff2\">2 il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>rilevato <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>termine <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>locazione sva<span class=\"_ _1\"></span>lutazioni<span class=\"_ _68\"> </span></span></span>di Euro 1.817 <span class=\"ff5\">migliaia nel <span class=\"_ _1\"></span>risultato d\u2019eserc<span class=\"_ _1\"></span>izio relativi a beni st<span class=\"_ _1\"></span>rumentali concessi in lo<span class=\"_ _1\"></span>cazione afferenti al seg<span class=\"_ _1\"></span>mento di<span class=\"_ _68\"> </span></span>business <span class=\"ff7\">Electrode Te<span class=\"_ _1\"></span>chnologies<span class=\"ff2 fc0\">.<span class=\"_ _68\"> </span></span></span>Le svalu<span class=\"_ _1\"></span>tazioni <span class=\"_ _1\"></span>cumulate a<span class=\"_ _1\"></span>l 31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 ch<span class=\"_ _1\"></span>e inter<span class=\"_ _1\"></span>essano Im<span class=\"_ _1\"></span>mobili, i<span class=\"_ _1\"></span>mpianti<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>e macch<span class=\"_ _1\"></span>inari son<span class=\"_ _1\"></span>o comple<span class=\"_ _1\"></span>ssivamente<span class=\"_ _68\"> </span>pari a Euro 5.059 m<span class=\"_ _1\"></span>igliaia.<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>seguente <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>fornisce <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>principali <span class=\"_ _2\"></span>informazioni <span class=\"_ _2\"></span>relative <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>locazione <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>agisce <span class=\"_ _2\"></span>come<span class=\"_ _68\"> </span>locatario:<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Costo storico attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>8.691<span class=\"_ _68\"> </span>6.0<span class=\"ls2\">50</span> Costo storico attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _68\"> </span>2.163<span class=\"_ _68\"> </span>2.029<span class=\"_ _68\"> </span>Totale costo storico attivit\u00e0 per diritto d'utilizzo<span class=\"_ _68\"> </span>10.855<span class=\"_ _68\"> </span>8.079<span class=\"_ _68\"> </span>Fondo ammortamento del diritto di utilizzo di fabbricati<span class=\"_ _68\"> </span>3.028<span class=\"_ _68\"> </span>1.887<span class=\"_ _68\"> </span>Fondo ammortamento del diritto di utilizzo di altri beni<span class=\"_ _68\"> </span>1.660<span class=\"_ _68\"> </span>1.240<span class=\"_ _68\"> </span>Totale fondo ammortamento per diritto d'utilizzo<span class=\"_ _68\"> </span>4.688<span class=\"_ _68\"> </span>3.127<span class=\"_ _68\"> </span>Valore netto contabile attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>5.663<span class=\"_ _68\"> </span>4.163<span class=\"_ _68\"> </span>Valore netto contabile attivit\u00e0 per diritto di utilizzo (altri be<span class=\"_ _1\"></span>ni)<span class=\"_ _0\"></span> 503<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>Totale valore netto contabile attivit\u00e0 per diritto di utilizzo<span class=\"_ _68\"> </span>6.167<span class=\"_ _68\"> </span>4.952<span class=\"_ _68\"> </span>Passivit\u00e0 per <span class=\"ff7\">leasing</span> correnti<span class=\"_ _68\"> </span>1.633<span class=\"_ _68\"> </span>1.637<span class=\"_ _68\"> </span>Passivit\u00e0 per <span class=\"ff7\">leasing</span> non correnti<span class=\"_ _68\"> </span>4.803<span class=\"_ _68\"> </span>3.784<span class=\"_ _68\"> </span>Totale passivit\u00e0 per <span class=\"ff6\">leasing</span> 6.436<span class=\"_ _68\"> </span>5.421<span class=\"_ _68\"> </span>Ammortamento attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>1.352<span class=\"_ _68\"> </span>1.175<span class=\"_ _68\"> </span>Ammortamento attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _68\"> </span>499<span class=\"ls0\"> </span>589<span class=\"ls0\"> </span>Totale ammortamento per diritto di utilizzo<span class=\"_ _68\"> </span>1.851<span class=\"_ _68\"> </span>1.764<span class=\"_ _68\"> </span>Canoni di leasing pagati<span class=\"_ _68\"> </span>2.697<span class=\"_ _68\"> </span>1.608<span class=\"_ _68\"> </span>di cui interessi passivi per leasing pagati<span class=\"_ _68\"> </span>200<span class=\"ls0\"> </span>129<span class=\"ls0\"> </span>Leasing a breve termine e di modesto valore<span class=\"_ _68\"> </span>2.676<span class=\"_ _68\"> </span>2.251<span class=\"_ _68\"> </span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>ll\u2019esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">2 <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>stati <span class=\"_ _c\"></span>pagati <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>omplessivi<span class=\"ff1\"> <span class=\"_ _c\"></span></span>Euro <span class=\"_ _c\"></span><span class=\"fc8\">2.697 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>canon<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di<span class=\"_ _68\"> </span></span></span>leasing, <span class=\"_ _2\"></span><span class=\"fc0\">di <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>2.497 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziaria <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span></span>200 <span class=\"_ _2\"></span><span class=\"fc0\">migliaia <span class=\"_ _2\"></span>quale <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>interessi,<span class=\"_ _68\"> </span></span>rilevata <span class=\"_ _c\"></span>tra <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>finanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>comp<span class=\"_ _1\"></span>lessivo <span class=\"_ _c\"></span>rilevato <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>conto <span class=\"_ _d\"></span>econo<span class=\"_ _1\"></span>mico <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>affitti <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>noleggi <span class=\"_ _c\"></span>esclusi<span class=\"_ _68\"> </span>dall\u2019ambito di <span class=\"_ _1\"></span>applicazione dell\u2019IFR<span class=\"_ _1\"></span>S 16 ammonta co<span class=\"_ _1\"></span>mplessivamente a Euro <span class=\"ff2 fc8\">2.676<span class=\"fc0\"> miglia<span class=\"_ _1\"></span>ia. </span></span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>ll\u2019esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">1 <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>stati <span class=\"_ _c\"></span>pagati <span class=\"_ _c\"></span>complessivi<span class=\"ff1\"> <span class=\"_ _c\"></span></span>Euro <span class=\"_ _c\"></span><span class=\"fc8\">1.608 <span class=\"_ _c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>canoni <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span></span></span>leasing, <span class=\"_ _2\"></span><span class=\"fc0\">di <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span></span>1.479<span class=\"fc0\"> <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _2\"></span>ed <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">129 <span class=\"_ _c\"></span></span>migliaia <span class=\"_ _2\"></span>quale <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>interessi<span class=\"_ _1\"></span>,<span class=\"_ _68\"> </span></span>rilevata <span class=\"_ _c\"></span>tra <span class=\"_ _d\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _d\"></span>oneri <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>complessivo <span class=\"_ _c\"></span>rilevato <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>relativo <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>affi<span class=\"_ _1\"></span>tti <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>nol<span class=\"_ _0\"></span>eggi <span class=\"_ _c\"></span>esclusi<span class=\"_ _68\"> </span>dall\u2019ambito di <span class=\"_ _1\"></span>applicazione dell\u2019IFR<span class=\"_ _1\"></span>S 16 ammonta co<span class=\"_ _1\"></span>mplessivamente a Euro <span class=\"ff2 fc8\">2.251<span class=\"fc0\"> miglia<span class=\"_ _1\"></span>ia. </span></span>20.  <span class=\"_ _60\"> </span>Partecipazion<span class=\"_ _1\"></span>i contabilizzate con <span class=\"ls8\">il</span> metodo del Patr<span class=\"_ _1\"></span>imonio Netto<span class=\"_ _68\"> </span><span class=\"fs12\"> </span>La voce <span class=\"_ _1\"></span>in ogget<span class=\"_ _1\"></span>to \u00e8 costi<span class=\"_ _1\"></span>tuita quasi <span class=\"_ _1\"></span>interamente <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>partecipazione soc<span class=\"_ _1\"></span>iet\u00e0 colle<span class=\"_ _1\"></span>gata Thyssenkrupp nucer<span class=\"_ _1\"></span>a AG<span class=\"_ _1\"></span> &amp; Co.<span class=\"_ _68\"> </span>KGaA <span class=\"_ _c\"></span>(Germania). <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>seguente <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>fornisce <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>variazioni <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>partecipazioni <span class=\"_ _c\"></span>contabilizz<span class=\"_ _1\"></span>ate <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il<span class=\"_ _68\"> </span>metodo del pat<span class=\"_ _1\"></span>rimonio netto per gli ann<span class=\"_ _1\"></span>i conclusi al 31<span class=\"_ _1\"></span> dicembre 2022 e 2021:<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Saldo iniziale<span class=\"_ _68\"> </span>121.785                       111.572 Quota utili (perdite)<span class=\"_ _68\"> </span>(1.196)<span class=\"_ _68\"> </span>8.834<span class=\"_ _68\"> </span>Dividendi distribuiti<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Altri incrementi (decrementi)<span class=\"_ _68\"> </span>2.075<span class=\"_ _68\"> </span>1.379 Saldo finale<span class=\"_ _68\"> </span>122.664                       121.785 % di possesso<span class=\"_ _68\"> </span>34%<span class=\"ls0\"> </span>34%<span class=\"ls0\"> </span>La quo<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>perdita d<span class=\"_ _1\"></span>el pe<span class=\"_ _1\"></span>riodo par<span class=\"_ _1\"></span>i a Eu<span class=\"_ _1\"></span>ro 1.196<span class=\"_ _1\"></span> mig<span class=\"_ _1\"></span>liaia include <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risultato d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>societ\u00e0 c<span class=\"_ _1\"></span>ollegata <span class=\"_ _1\"></span>per il periodo <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> gennaio <span class=\"_ _4\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>oltre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>riflettere <span class=\"_ _4\"></span>alcuni <span class=\"_ _4\"></span>adeguamenti <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>bilancio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>collegata <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>periodi<span class=\"_ _68\"> </span></span></span>precedenti e di cui s<span class=\"_ _1\"></span>i \u00e8 venuti a conoscenza solo su<span class=\"_ _1\"></span>ccessivamente alla d<span class=\"_ _1\"></span>ata di approvazione del Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _0\"></span>Consolidato d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>Industrie De Nora S.p<span class=\"_ _1\"></span>.A. al 31 dicembre<span class=\"_ _1\"></span> 2021.<span class=\"_ _68\"> </span>Relativamente <span class=\"_ _5\"></span>alla <span class=\"_ _5\"> </span>partecipazione <span class=\"_ _d\"></span>nella <span class=\"_ _10\"> </span>Thyssenkrupp <span class=\"_ _5\"> </span>nucera <span class=\"_ _5\"> </span>AG <span class=\"_ _5\"> </span>&amp; <span class=\"_ _10\"> </span>Co. <span class=\"_ _5\"> </span>KGaA, <span class=\"_ _10\"> </span>contab<span class=\"_ _1\"></span>ilizzata <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _5\"> </span>del Patrimonio Netto, vengono inoltre forniti <span class=\"_ _0\"></span>nelle seguenti tabelle i <span class=\"_ _0\"></span>principal<span class=\"_ _1\"></span>i dati <span class=\"_ _0\"></span>economici e pat<span class=\"_ _0\"></span>rimoniali consolidati al e per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicemb<span class=\"_ _1\"></span>re 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Attivit\u00e0 immateriali 57.438 58.842<span class=\"_ _68\"> </span>Immobili, impianti e macchinari 7.987 8.219 Attivit\u00e0 per imposte anticipate 10.329 9.192 Altre attivit\u00e0 non correnti 2.493  786<span class=\"ls0\"> </span>Rimanenze 76.605 71.321 Crediti commerciali 39.491 29.565 Attivit\u00e0 finanziarie, altri crediti commerc<span class=\"_ _1\"></span>iali e lavori in corso su ordinazione<span class=\"_ _0\"></span> 339.204<span class=\"ff2\"> </span>241.028<span class=\"_ _68\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 27.239<span class=\"ff2\"> </span>9.832 TOTALE ATTIVITA'  560.786 428.785 Capitale sociale 100.000 10.000 Riserve 117.139 201.769 Passivit\u00e0 per imposte differite 9.516 12.870 Benefici ai dipendenti 7.220 8.666 Passivit\u00e0 finanziarie non correnti 1.370 1.999 Altre passivit\u00e0 non correnti 1.744 2.899 Debiti commerciali 42.368 46.218 Altre passivit\u00e0 correnti e lavori in corso su ordinazione 281.429 141.042 TOTALE PATRIMONIO NETTO E PASSIVITA' 560.786 428.785 Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Ricavi 437.795  <span class=\"_ _27\"> </span>363.777 Costi operativi<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>(426.852)    <span class=\"ls0\">(324.417) </span>Proventi/(oneri) finanziari 2.355       <span class=\"ls0\"> <span class=\"_ _1f\"> </span>(467) </span>Imposte sui redditi (4.744)    <span class=\"ls0\"> <span class=\"_ _4b\"> </span>(9.827) </span>Utile di esercizio 8.554   <span class=\"ls0\"> <span class=\"_ _5a\"> </span><span class=\"ff4\">29.066 </span></span>Altre componenti di conto economico complessivo (2.758) 4.056 Utile del conto economico complessivo di eserc<span class=\"_ _1\"></span>izio<span class=\"_ _0\"></span><span class=\"ff2\"> </span>5.796 33.122<span class=\"_ _68\"> </span>(*) <span class=\"ff5\">Per l\u2019esercizi<span class=\"_ _1\"></span>o chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">2 include ammort<span class=\"_ _1\"></span>amenti e svalut<span class=\"_ _1\"></span>azioni per Euro 3.542 migl<span class=\"_ _1\"></span>iaia.<span class=\"_ _68\"> </span></span></span>Per l\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2021 i<span class=\"_ _1\"></span>nclude ammortamenti<span class=\"_ _1\"></span> e svalutazioni per<span class=\"_ _1\"></span> Euro 3.124 miglia<span class=\"_ _1\"></span>ia.<span class=\"_ _68\"> </span>21. <span class=\"_ _2c\"> </span>Attivit\u00e0 finanziar<span class=\"_ _1\"></span>ie inclusi gli strument<span class=\"_ _1\"></span>i derivati<span class=\"_ _68\"> </span>  La tabella che segue <span class=\"_ _1\"></span>riporta la compo<span class=\"_ _1\"></span>sizione delle a<span class=\"_ _1\"></span>ttivit\u00e0 finanziarie non <span class=\"_ _1\"></span>correnti al 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _0\"></span>2 e 2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti finanziari                     1.823  2.665 Investimenti in attivit\u00e0 finanziarie                     2.787  2.756 Totale 4.610 5.421 I <span class=\"_ _c\"></span>Crediti <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>riferiscono <span class=\"_ _2\"></span>a <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntratti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span><span class=\"ff7\">l<span class=\"_ _0\"></span>easing<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>finanziari <span class=\"_ _c\"></span>attivi <span class=\"_ _2\"></span>relativi <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>prodotti <span class=\"_ _c\"></span>nel <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ratta<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>acque<span class=\"_ _1\"></span> </span></span>(Fratturazione <span class=\"_ _e\"> </span>idraulica <span class=\"_ _21\"> </span>- <span class=\"_ _21\"> </span><span class=\"ff7\">Frack<span class=\"_ _0\"></span>ing</span>). <span class=\"_ _21\"> </span>Il <span class=\"_ _21\"> </span>credito <span class=\"_ _21\"> </span>iscritto <span class=\"_ _21\"> </span>rappresenta <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>attuale <span class=\"_ _21\"> </span>dei <span class=\"_ _21\"> </span>canoni <span class=\"_ _21\"> </span>futuri <span class=\"_ _21\"> </span>previsti contrattualmen<span class=\"_ _1\"></span>te esigibili oltre l\u2019e<span class=\"_ _1\"></span>sercizio successivo.  <span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff2\"> </span>I credit<span class=\"_ _1\"></span>i finanziari <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>esposti al <span class=\"_ _1\"></span>netto d<span class=\"_ _1\"></span>el rela<span class=\"_ _1\"></span>tivo fon<span class=\"_ _1\"></span>do svalutaz<span class=\"_ _1\"></span>ione cred<span class=\"_ _1\"></span>iti pari <span class=\"_ _1\"></span>a Euro 3.398 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 dicemb<span class=\"_ _1\"></span>re 2022 (Euro 2.252 <span class=\"_ _1\"></span>migliaia al 31 dicem<span class=\"_ _1\"></span>bre 2021<span class=\"lsf\">).<span class=\"_ _68\"> </span></span>Gli investimenti in attivit\u00e0 finanziarie si riferiscono principalmente a taluni fondi pensione <span class=\"_ _0\"></span>e fondi integrativi aziendali a favore del persona<span class=\"_ _1\"></span>le dipendente. La tabella che segue <span class=\"_ _1\"></span>riporta la compo<span class=\"_ _1\"></span>sizione delle a<span class=\"_ _1\"></span>ttivit\u00e0 finanziarie co<span class=\"_ _1\"></span>rrenti al 31 dice<span class=\"_ _1\"></span>mbre 202<span class=\"_ _0\"></span>2 e 2021.<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Corrente<span class=\"_ _68\"> </span>Crediti finanziari<span class=\"_ _68\"> </span>150.234<span class=\"_ _68\"> </span>1<span class=\"_ _68\"> </span>Investimenti in attivit\u00e0 finanziarie<span class=\"_ _68\"> </span>8.158<span class=\"_ _68\"> </span>477<span class=\"ls0\"> </span>Fair value<span class=\"ff2\"> degli strumenti derivati<span class=\"_ _68\"> </span></span>644<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>159.036<span class=\"_ _68\"> </span>478<span class=\"ls0\"> </span>I <span class=\"_ _d\"></span>crediti <span class=\"_ _d\"></span>finanziari <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>riferiscono <span class=\"_ _d\"></span>essenzial<span class=\"_ _1\"></span>mente <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>capogruppo. <span class=\"_ _5\"></span>Al <span class=\"_ _d\"></span>fine <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>investire <span class=\"_ _d\"></span>temporan<span class=\"_ _1\"></span>eamente <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>liquidit\u00e0<span class=\"_ _1\"></span> eccedente, <span class=\"_ _0\"></span>derivata <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>dall\u2019aumento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>relat<span class=\"_ _1\"></span>ivo <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>quotazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>30 <span class=\"_ _2\"></span>giugno <span class=\"_ _0\"></span>2022,<span class=\"_ _68\"> </span>Industrie De Nora S.p.A<span class=\"_ _1\"></span>. ha sottoscr<span class=\"_ _1\"></span>itto con alcuni pri<span class=\"_ _1\"></span>mari istituti di credito d<span class=\"_ _1\"></span>ei <span class=\"_ _0\"></span><span class=\"ff5\">depositi a <span class=\"_ _1\"></span>termine (\u201ctime dep<span class=\"_ _1\"></span>osit\u201d) con<span class=\"_ _68\"> </span></span>scadenze da 1 a <span class=\"_ _1\"></span>6 mesi.<span class=\"_ _68\"> </span>Le caratteristiche <span class=\"_ _1\"></span>principali sono sot<span class=\"_ _1\"></span>to descritte:<span class=\"ff1\"> </span>Banca<span class=\"_ _68\"> </span>Accensione<span class=\"_ _68\"> </span>Scadenza<span class=\"_ _68\"> </span>Importo<span class=\"_ _68\"> </span>Tasso<span class=\"_ _68\"> </span>Banca Popolare <span class=\"_ _0\"></span>di Sondrio<span class=\"_ _68\"> </span>23/12/2022<span class=\"_ _68\"> </span>31/01/2023<span class=\"_ _68\"> </span>45.000.000<span class=\"_ _68\"> </span>1,70%<span class=\"_ _68\"> </span>Unicredit<span class=\"_ _68\"> </span>22/12/2022<span class=\"_ _68\"> </span>31/01/2023<span class=\"_ _68\"> </span>25.000.000<span class=\"_ _68\"> </span>1,35%<span class=\"_ _68\"> </span>Banca Nazionale d<span class=\"_ _0\"></span>el Lavoro<span class=\"_ _68\"> </span>22/12/2022<span class=\"_ _68\"> </span>23/01/2023<span class=\"_ _68\"> </span>25.000.000<span class=\"_ _68\"> </span>1,60%<span class=\"_ _68\"> </span>Banca Nazionale d<span class=\"_ _0\"></span>el Lavoro<span class=\"_ _68\"> </span>09/11/2022<span class=\"_ _68\"> </span>09/02/2023<span class=\"_ _68\"> </span>20.000.000<span class=\"_ _68\"> </span>1,60%<span class=\"_ _68\"> </span>Banca Popolare <span class=\"_ _0\"></span>di Sondrio<span class=\"_ _68\"> </span>08/11/2022<span class=\"_ _68\"> </span>08/05/2023<span class=\"_ _68\"> </span>7.500.000<span class=\"_ _68\"> </span>2,10%<span class=\"_ _68\"> </span>Banca Nazionale <span class=\"_ _0\"></span>del Lavoro<span class=\"_ _68\"> </span>09/11/2022<span class=\"_ _68\"> </span>09/05/2023<span class=\"_ _68\"> </span>7.500.000<span class=\"_ _68\"> </span>2,05%<span class=\"_ _68\"> </span>Mediobanca<span class=\"_ _68\"> </span>10/11/2022<span class=\"_ _68\"> </span>10/05/2023<span class=\"_ _68\"> </span>20.000.000<span class=\"_ _68\"> </span>2,10%<span class=\"_ _68\"> </span>150.000.000<span class=\"_ _0\"></span> Le som<span class=\"_ _1\"></span>me ind<span class=\"_ _1\"></span>icate <span class=\"_ _1\"></span>sono v<span class=\"_ _1\"></span>incolate p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>il per<span class=\"_ _1\"></span>iodo d<span class=\"_ _1\"></span>i te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>indicato e <span class=\"_ _1\"></span>possono <span class=\"_ _4\"></span>essere chiusi <span class=\"_ _1\"></span>anticipat<span class=\"_ _1\"></span>amente, <span class=\"_ _1\"></span>con m<span class=\"_ _1\"></span>inimo<span class=\"_ _68\"> </span>preavviso, ma con<span class=\"_ _1\"></span> penalizzazione su<span class=\"_ _1\"></span>i rendimenti ricon<span class=\"_ _1\"></span>osciuti alla soc<span class=\"_ _1\"></span>iet\u00e0.<span class=\"_ _68\"> </span>Gli investimenti in attivit\u00e0 finanziarie sono relativi principalmen<span class=\"_ _1\"></span>te a <span class=\"_ _0\"></span>investimenti in fondi monetari, vincolati per brevi<span class=\"_ _68\"> </span>periodi ma liquidab<span class=\"_ _1\"></span>ili in qualunque <span class=\"_ _1\"></span>momento. Strumenti derivati<span class=\"_ _1\"></span> di copertura della f<span class=\"_ _1\"></span>luttuazione del tasso d<span class=\"_ _1\"></span>i cambio<span class=\"_ _68\"> </span>Il <span class=\"ff7\">fair value</span> degli s<span class=\"_ _1\"></span>trumenti derivati a<span class=\"_ _1\"></span>l 31 dicembre 20<span class=\"_ _1\"></span>22 si riferisce:<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>per <span class=\"_ _10\"> </span>Euro <span class=\"_ _d\"></span>415 <span class=\"_ _10\"> </span>migliaia <span class=\"_ _5\"></span>alla <span class=\"_ _5\"> </span>capogruppo <span class=\"_ _5\"> </span>relativi <span class=\"_ _10\"> </span>a <span class=\"_ _5\"></span>contratti <span class=\"_ _5\"></span>derivati <span class=\"_ _5\"> </span>su <span class=\"_ _10\"> </span>valute <span class=\"_ _5\"> </span>per <span class=\"_ _10\"> </span>comprav<span class=\"_ _1\"></span>endita <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>termine<span class=\"_ _1\"></span> sottoscritti dalla Societ\u00e0 a <span class=\"_ _0\"></span>fronte di crediti finanziari espressi in <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>verso la <span class=\"_ _0\"></span>controlla<span class=\"_ _1\"></span>ta statunitense De Nora<span class=\"_ _68\"> </span>Tech. LLC.;<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>per <span class=\"_ _c\"></span>Euro<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>229 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>alla <span class=\"_ _c\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _c\"></span>Water<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Technologi<span class=\"_ _1\"></span>es <span class=\"_ _c\"></span>Italy <span class=\"_ _2\"></span>S.r.l., <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>contratti <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>su <span class=\"_ _c\"></span>valute <span class=\"_ _2\"></span>per<span class=\"_ _68\"> </span>compravendita <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>termin<span class=\"lsb\">e <span class=\"_ _2\"></span></span>sottoscritti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>valut<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span>USD.  Il <span class=\"ff7\">fair value</span> \u00e8 deter<span class=\"_ _1\"></span>minato usando il ta<span class=\"_ _1\"></span>sso di cambio a <span class=\"_ _1\"></span>termine alla data di b<span class=\"_ _1\"></span>ilancio.<span class=\"_ _68\"> </span>Di seguito \u00e8 riportato <span class=\"_ _1\"></span>il dettaglio dei contra<span class=\"_ _1\"></span>tti derivati di copertura della fluttuazion<span class=\"_ _1\"></span>e del tasso di cambio posti i<span class=\"_ _1\"></span>n essere<span class=\"_ _68\"> </span>dal Gruppo al 31 <span class=\"_ _1\"></span>dicembre 2022:<span class=\"_ _68\"> </span>Strumento<span class=\"_ _68\"> </span>Descrizione<span class=\"_ _68\"> </span>Nozionale <span class=\"_ _21\"> </span>(migliaia<span class=\"_ _68\"> </span>di USD)<span class=\"_ _68\"> </span>Nozionale <span class=\"_ _21\"> </span>(migliaia<span class=\"_ _68\"> </span>di Euro)<span class=\"_ _68\"> </span>Data di inizio<span class=\"_ _68\"> </span>Scadenza<span class=\"_ _68\"> </span>CCIRS<span class=\"_ _68\"> </span>pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD                      <span class=\"_ _1\"></span>    6.000                       <span class=\"_ _1\"></span>    5.765 Novembre 2022<span class=\"_ _1\"></span> Febbraio 2023<span class=\"_ _68\"> </span>CCIRS<span class=\"_ _68\"> </span>pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD                      <span class=\"_ _1\"></span>    9.100                       <span class=\"_ _1\"></span>    8.646 Dicembre 2022<span class=\"_ _68\"> </span>Marzo 2023<span class=\"_ _68\"> </span>CCIRS<span class=\"_ _68\"> </span>pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD                      <span class=\"_ _1\"></span>  15.000                       <span class=\"_ _1\"></span>  14.252 Dicembre 2022<span class=\"_ _68\"> </span>Marzo 2023<span class=\"_ _68\"> </span>CCIRS<span class=\"_ _68\"> </span>pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD                      <span class=\"_ _1\"></span>  2.000                       <span class=\"_ _1\"></span>  1.991 Ottobre 2022<span class=\"_ _68\"> </span>Dicembre 2023<span class=\"_ _68\"> </span>CCIRS<span class=\"_ _68\"> </span>pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD                      <span class=\"_ _1\"></span>  360                       <span class=\"_ _1\"></span>  357 Ottobre 2022<span class=\"_ _68\"> </span>Gennaio 2024<span class=\"_ _68\"> </span>CCIRS<span class=\"_ _68\"> </span>pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD                      <span class=\"_ _1\"></span>  360                       <span class=\"_ _1\"></span>  355 Ottobre 2022<span class=\"_ _68\"> </span>Luglio <span class=\"ls11\">202</span>4<span class=\"_ _68\"> </span>CCIRS<span class=\"_ _68\"> </span>pay amount EUR <span class=\"_ _1\"></span>/ receive amount US<span class=\"_ _1\"></span>D                      <span class=\"_ _1\"></span>  360                       <span class=\"_ _1\"></span>  353 Ottobre 2022<span class=\"_ _68\"> </span>Dicembre 2024 Totale 33.180                       <span class=\"_ _1\"></span>  31.719 22. <span class=\"_ _2c\"> </span>Attivit\u00e0 per impos<span class=\"_ _1\"></span>te anticipate e passivit\u00e0 per <span class=\"_ _1\"></span>imposte differit<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>Le <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>imposte <span class=\"_ _d\"></span>anticipat<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _d\"></span>2022 <span class=\"_ _d\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">13.096<span class=\"fs7\"> <span class=\"_ _c\"></span></span>migliaia</span> <span class=\"_ _d\"></span>(Euro <span class=\"_ _d\"></span>8.220<span class=\"_ _68\"> </span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2021); <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte differite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Gruppo al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>ammon<span class=\"_ _1\"></span>tano <span class=\"_ _0\"></span>a<span class=\"_ _68\"> </span>Euro <span class=\"fc8\">8.664<span class=\"fs7\"> </span>migliaia</span> (Eu<span class=\"_ _1\"></span>ro 8.066 migliaia <span class=\"_ _1\"></span>al 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"lsa\">).</span> Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte anticipate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 per <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>differite sono <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>ensate <span class=\"_ _0\"></span>quando esiste <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>legal<span class=\"_ _2\"></span>e a<span class=\"_ _68\"> </span>compensare <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferiscono alla <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edesima gi<span class=\"_ _0\"></span>urisd<span class=\"_ _1\"></span>izione<span class=\"_ _68\"> </span>fiscale. <span class=\"_ _5\"> </span><span class=\"ff5\">Per <span class=\"_ _10\"> </span>una <span class=\"_ _d\"> </span>m<span class=\"_ _0\"></span>igliore <span class=\"_ _d\"> </span>com<span class=\"_ _0\"></span>parabi<span class=\"_ _1\"></span>lit\u00e0, <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>dati <span class=\"_ _5\"> </span>dell\u2019esercizio <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>confronto <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>stati <span class=\"_ _10\"> </span>riclass<span class=\"_ _1\"></span>ificati <span class=\"_ _5\"> </span>per <span class=\"_ _10\"> </span>rifl<span class=\"_ _1\"></span>ettere <span class=\"_ _5\"> </span>tale<span class=\"_ _68\"> </span></span>compensazione. Le impos<span class=\"_ _1\"></span>te differite attive sulle perdite<span class=\"_ _1\"></span> fiscali riportabili a nuovo sono riconos<span class=\"_ _1\"></span>ciute nella misura in cui<span class=\"_ _1\"></span> il realizzo dei b<span class=\"_ _1\"></span>enefici fiscali at<span class=\"_ _1\"></span>traverso il manifest<span class=\"_ _1\"></span>arsi di futuri imponi<span class=\"_ _1\"></span>bili fiscali p<span class=\"_ _1\"></span>ositivi sia ritenuto p<span class=\"_ _1\"></span>robabile.<span class=\"_ _0\"></span> Nell\u2019esercizio <span class=\"_ _d\"></span>sono<span class=\"ff2\"> <span class=\"_ _d\"></span>state <span class=\"_ _d\"></span>imputate <span class=\"_ _d\"></span>imposte <span class=\"_ _d\"></span>differite <span class=\"_ _d\"></span>calcolate <span class=\"_ _d\"></span>sulle <span class=\"_ _d\"></span>differen<span class=\"_ _1\"></span>ze <span class=\"_ _d\"></span>temporanee <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>attribuito <span class=\"_ _d\"></span>ad<span class=\"_ _1\"></span> </span>attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 secondo criteri <span class=\"_ _1\"></span>civilistici ed il va<span class=\"_ _1\"></span>lore attribuito ai fin<span class=\"_ _1\"></span>i fiscali. Tali differenze<span class=\"_ _1\"></span> sono originate p<span class=\"_ _1\"></span>revalentemente da<span class=\"_ _1\"></span> scostamenti tra <span class=\"ff5\">il <span class=\"_ _1\"></span>risultato prima del<span class=\"_ _1\"></span>le imposte e <span class=\"_ _1\"></span>l\u2019imponibile fisc<span class=\"_ _1\"></span>ale,<span class=\"_ _68\"> </span></span>che hanno origine <span class=\"_ _1\"></span>in un esercizio e s<span class=\"_ _1\"></span>i annullano in uno <span class=\"_ _1\"></span>o pi\u00f9 esercizi success<span class=\"_ _1\"></span>ivi. Nei prospetti che seguono <span class=\"_ _1\"></span><span class=\"ls16\">si<span class=\"ls0\"> riportano <span class=\"ls8\">le</span> variazioni inte<span class=\"_ _1\"></span>rvenute nel corso degli eser<span class=\"_ _1\"></span>cizi 2022 <span class=\"_ _e\"> </span>e <span class=\"_ _21\"> </span>2021 <span class=\"_ _21\"> </span>della<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>differenza<span class=\"_ _1\"></span> </span></span>netta tra attivit\u00e0 pe<span class=\"_ _1\"></span>r imposte anticipa<span class=\"_ _1\"></span>te e passivit\u00e0 per i<span class=\"_ _1\"></span>mposte differite.<span class=\"_ _68\"> </span>Al 31<span class=\"_ _68\"> </span>dicembre<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>(Addebiti)<span class=\"_ _68\"> </span>accrediti a<span class=\"_ _68\"> </span>conto<span class=\"_ _68\"> </span>economico<span class=\"_ _68\"> </span>(Addebiti)<span class=\"_ _68\"> </span>accrediti a<span class=\"_ _68\"> </span>patrimonio<span class=\"_ _68\"> </span>netto<span class=\"_ _68\"> </span>Differenze di<span class=\"_ _68\"> </span>conversione<span class=\"_ _68\"> </span>Al 31<span class=\"_ _68\"> </span>dicembre<span class=\"_ _68\"> </span>2022<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Immobili, impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>(5.479)<span class=\"_ _68\"> </span>(4.942)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>162<span class=\"ls0\"> </span>(10.219)<span class=\"_ _68\"> </span>Attivit\u00e0 immateriali<span class=\"_ _68\"> </span>(12.495)<span class=\"_ _68\"> </span>9.861<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(317)<span class=\"_ _68\"> </span>(2.951)<span class=\"_ _68\"> </span>Partecipazioni contabilizzate<span class=\"_ _68\"> </span>con il metodo del patrimonio<span class=\"_ _68\"> </span>netto<span class=\"_ _68\"> </span>(83)<span class=\"_ _68\"> </span>13<span class=\"ls0\"> </span>(22)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(217)<span class=\"_ _68\"> </span>Crediti commerciali e<span class=\"_ _68\"> </span>magazzino<span class=\"_ _68\"> </span>5.019<span class=\"_ _68\"> </span>(332)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(29)<span class=\"_ _68\"> </span>4.658<span class=\"_ _68\"> </span>Attivit\u00e0/Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>132<span class=\"ls0\"> </span>207<span class=\"ls0\"> </span>(192)<span class=\"_ _68\"> </span>8<span class=\"_ _68\"> </span>280<span class=\"ls0\"> </span>Altre attivit\u00e0<span class=\"_ _68\"> </span>455<span class=\"ls0\"> </span>676<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>20<span class=\"ls0\"> </span>1.151<span class=\"_ _68\"> </span>Benefici ai dipendenti<span class=\"_ _68\"> </span>461<span class=\"ls0\"> </span>953<span class=\"ls0\"> </span>(2.105)<span class=\"_ _68\"> </span>70<span class=\"ls0\"> </span>(621)<span class=\"_ _68\"> </span>Fondi per rischi ed oneri<span class=\"_ _68\"> </span>6.120<span class=\"_ _68\"> </span>914<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>150<span class=\"ls0\"> </span>7.184<span class=\"_ _68\"> </span>Debiti commerciali<span class=\"_ _68\"> </span>2.865<span class=\"_ _68\"> </span>635<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>175<span class=\"ls0\"> </span>3.675<span class=\"_ _68\"> </span>Altre passivit\u00e0<span class=\"_ _68\"> </span>2.774<span class=\"_ _68\"> </span>(970)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(104)<span class=\"_ _68\"> </span>1.700<span class=\"_ _68\"> </span>Altre minori<span class=\"_ _68\"> </span>385<span class=\"ls0\"> </span>(590)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>37<span class=\"ls0\"> </span>(168)<span class=\"_ _68\"> </span>154<span class=\"ls0\"> </span>6.425<span class=\"_ _68\"> </span>(2.319)<span class=\"_ _68\"> </span>172<span class=\"ls0\"> </span>4.432<span class=\"_ _68\"> </span>Al 31<span class=\"_ _68\"> </span>dicembre<span class=\"_ _68\"> </span>2020<span class=\"_ _68\"> </span>Variazione del<span class=\"_ _68\"> </span>perimetro di<span class=\"_ _68\"> </span>consolidamento<span class=\"_ _68\"> </span>(Addebiti)<span class=\"_ _68\"> </span>accrediti a<span class=\"_ _68\"> </span>conto<span class=\"_ _68\"> </span>economico<span class=\"_ _68\"> </span>(Addebiti)<span class=\"_ _68\"> </span>accrediti a<span class=\"_ _68\"> </span>patrimonio<span class=\"_ _68\"> </span>netto<span class=\"_ _68\"> </span>Differenze di<span class=\"_ _68\"> </span>conversione<span class=\"_ _68\"> </span>Al 31<span class=\"_ _68\"> </span>dicembre<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Immobili, impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>(8.195)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>2.949<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(233)<span class=\"_ _68\"> </span>(5.479)<span class=\"_ _68\"> </span>Attivit\u00e0 immateriali<span class=\"_ _68\"> </span>(12.977)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>947<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>(465)<span class=\"_ _68\"> </span>(12.495)<span class=\"_ _68\"> </span>Partecipazioni contabilizzate<span class=\"_ _68\"> </span>con il metodo del patrimonio<span class=\"_ _68\"> </span>netto<span class=\"_ _68\"> </span>(98)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(95)<span class=\"_ _68\"> </span>(15)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(208)<span class=\"_ _68\"> </span>Crediti commerciali e<span class=\"_ _68\"> </span>magazzino<span class=\"_ _68\"> </span>4.186<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>665<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>168<span class=\"ls0\"> </span>5.019<span class=\"_ _68\"> </span>Attivit\u00e0/Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>326<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>(12)<span class=\"_ _68\"> </span>(336)<span class=\"_ _68\"> </span>279<span class=\"ls0\"> </span>257<span class=\"ls0\"> </span>Altre attivit\u00e0<span class=\"_ _68\"> </span>5.163<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(4.922)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>214<span class=\"ls0\"> </span>455<span class=\"ls0\"> </span>Benefici ai dipendenti<span class=\"_ _68\"> </span>3.013<span class=\"_ _68\"> </span>17<span class=\"ls0\"> </span>(1.837)<span class=\"_ _68\"> </span>(551)<span class=\"_ _68\"> </span>(181)<span class=\"_ _68\"> </span>461<span class=\"ls0\"> </span>Fondi per rischi ed oneri<span class=\"_ _68\"> </span>3.644<span class=\"_ _68\"> </span>1.285<span class=\"_ _68\"> </span>944<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>247<span class=\"ls0\"> </span>6.120<span class=\"_ _68\"> </span>Debiti commerciali<span class=\"_ _68\"> </span>2.091<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>589<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>185<span class=\"ls0\"> </span>2.865<span class=\"_ _68\"> </span>Altre passivit\u00e0<span class=\"_ _68\"> </span>2.930<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(196)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>40<span class=\"ls0\"> </span>2.774<span class=\"_ _68\"> </span>Altre minori<span class=\"_ _68\"> </span>(280)<span class=\"_ _68\"> </span>304<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>256<span class=\"ls0\"> </span>385<span class=\"ls0\"> </span>(197)<span class=\"_ _68\"> </span>1.606<span class=\"_ _68\"> </span>(863)<span class=\"_ _68\"> </span>(902)<span class=\"_ _68\"> </span>510<span class=\"ls0\"> </span>154<span class=\"ls0\"> </span>Le <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>perdite <span class=\"_ _2\"></span>pregresse <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>utilizzate<span class=\"_ _1\"></span> sono pari a comples<span class=\"_ _1\"></span>sivi Euro 2.449 migl<span class=\"_ _1\"></span>iaia.<span class=\"_ _68\"> </span>23. <span class=\"_ _2c\"> </span>Rimanenze<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il dettag<span class=\"_ _1\"></span>lio delle rimanenz<span class=\"_ _1\"></span>e al 31 dicembre <span class=\"_ _1\"></span>202<span class=\"_ _0\"></span>2 e 2021:  <span class=\"_ _1\"></span> Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>Valori<span class=\"_ _68\"> </span>lordi<span class=\"_ _68\"> </span>Fondo<span class=\"_ _68\"> </span>svalutazione Valori<span class=\"_ _68\"> </span>netti<span class=\"_ _68\"> </span>Valori<span class=\"_ _68\"> </span>lordi<span class=\"_ _68\"> </span>Fondo<span class=\"_ _68\"> </span>svalutazion<span class=\"_ _68\"> </span>e <span class=\"ls0\"> </span>Valori<span class=\"_ _68\"> </span>netti<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Materie prime, sussidiarie e di consumo    <span class=\"ls0\">135.731 <span class=\"fc8\"> </span></span>(1.597)<span class=\"fc8\"> </span>  <span class=\"ls0\">134.134 <span class=\"fc8\"> </span></span>115.225<span class=\"_ _68\"> </span>(3.778)<span class=\"_ _68\"> </span>111.447<span class=\"_ _68\"> </span>Prodotti in corso di lavorazione e semilavorati    <span class=\"ls0\">107.407 <span class=\"fc8\"> </span></span>(13.564)<span class=\"fc8\"> </span>    <span class=\"ls0\">93.843 <span class=\"fc8\"> </span></span>90.534<span class=\"_ _68\"> </span>(12.313)<span class=\"_ _68\"> </span>78.221<span class=\"_ _68\"> </span>Prodotti finiti e merci      <span class=\"ls0\">70.731 <span class=\"fc8\"> </span></span>(8.080)<span class=\"fc8\"> </span>    <span class=\"ls0\">62.651 <span class=\"fc8\"> </span></span>44.303<span class=\"_ _68\"> </span>(5.871)<span class=\"_ _68\"> </span>38.432<span class=\"_ _68\"> </span>Merce in viaggio        4.848 <span class=\"fc8\"> </span>                    -       <span class=\"ls0\">4.848 <span class=\"fc8\"> </span></span>4.933<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>4.933<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>318.717<span class=\"_ _68\"> </span>(23.241)<span class=\"_ _68\"> </span>295.476<span class=\"_ _68\"> </span>254.995<span class=\"_ _68\"> </span>(21.962)<span class=\"_ _68\"> </span>233.033<span class=\"_ _68\"> </span>Le <span class=\"_ _c\"></span>rimanenze <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>esposte<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>fondo <span class=\"_ _c\"></span>svaluta<span class=\"_ _1\"></span>zione <span class=\"_ _c\"></span>pari <span class=\"_ _2\"></span>ad <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">23.<span class=\"_ _1\"></span>241 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span><span class=\"fc0\">al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre</span> <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span>(Euro<span class=\"_ _68\"> </span></span>21.962 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>La<span class=\"ls0\"> movimentazione de<span class=\"_ _1\"></span>l fondo svalutazione magazz<span class=\"_ _1\"></span>ino \u00e8 stata <span class=\"ls9\">la</span> segu<span class=\"_ _1\"></span>ente:<span class=\"_ _68\"> </span></span>Materie<span class=\"_ _68\"> </span>prime,<span class=\"_ _68\"> </span>sussidiarie e di<span class=\"_ _68\"> </span>consumo<span class=\"_ _68\"> </span>Prodotti in<span class=\"_ _68\"> </span>corso di<span class=\"_ _68\"> </span>lavorazione e<span class=\"_ _68\"> </span>semilavorati<span class=\"_ _68\"> </span>Prodotti<span class=\"_ _68\"> </span>finiti e<span class=\"_ _68\"> </span>merci<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Saldo al 31 dicembre 2020<span class=\"_ _68\"> </span>1.431<span class=\"_ _68\"> </span>5.518<span class=\"_ _68\"> </span>3.488<span class=\"_ _68\"> </span>10.437<span class=\"_ _68\"> </span>Va<span class=\"ls0\">riazione del perimetro di consolidamento<span class=\"_ _68\"> </span></span>1.515<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>1.515<span class=\"_ _68\"> </span>Accantonamenti 1.277<span class=\"_ _68\"> </span>8.430<span class=\"_ _68\"> </span>1.944<span class=\"_ _68\"> </span>11.651<span class=\"_ _68\"> </span>Utilizzi e rilasci (625)<span class=\"_ _68\"> </span>(958)<span class=\"_ _68\"> </span>(518)<span class=\"_ _68\"> </span>(2.101)<span class=\"_ _68\"> </span>Riclassifiche/altri movimenti<span class=\"_ _68\"> </span>26<span class=\"ls0\"> </span>(803)<span class=\"_ _68\"> </span>777<span class=\"ls0\"> </span>- Differenze di conversione<span class=\"_ _68\"> </span>154<span class=\"ls0\"> </span>126<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>Saldo al 31 dicembre 2021<span class=\"_ _68\"> </span>3.778<span class=\"_ _68\"> </span>12.313<span class=\"_ _68\"> </span>5.871<span class=\"_ _68\"> </span>21.962<span class=\"_ _68\"> </span>Accantonamenti 136<span class=\"ls0\"> </span>3.147<span class=\"_ _68\"> </span>1.842<span class=\"_ _68\"> </span>5.125<span class=\"_ _68\"> </span>Utilizzi e rilasci (734)<span class=\"_ _68\"> </span>(1.462)<span class=\"_ _68\"> </span>(1.318)<span class=\"_ _68\"> </span>(3.514)<span class=\"_ _68\"> </span>Riclassifiche/altri movimenti<span class=\"_ _68\"> </span>(1.733)<span class=\"_ _68\"> </span>(60)<span class=\"_ _68\"> </span>1.612<span class=\"_ _68\"> </span>(181)<span class=\"_ _68\"> </span>Differenze di conversione<span class=\"_ _68\"> </span>150<span class=\"ls0\"> </span>(374)<span class=\"_ _68\"> </span>73<span class=\"ls0\"> </span>(151)<span class=\"_ _68\"> </span>Saldo al 31 dicembre 2022<span class=\"_ _68\"> </span>1.597<span class=\"fc8\"> </span>13.564<span class=\"fc8\"> </span>8.080<span class=\"fc8\"> </span>23.241<span class=\"fc8\"> </span>24. <span class=\"_ _2c\"> </span>Attivit\u00e0 per impos<span class=\"_ _1\"></span>te correnti<span class=\"_ _68\"> </span> Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>attestano, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _c\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2, <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">4.893 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>(Euro <span class=\"_ _2\"></span>20.965 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span></span>al <span class=\"_ _2\"></span>31<span class=\"_ _68\"> </span>dicembre<span class=\"fc8\"> <span class=\"_ _2\"></span>2021) <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>anticipi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impost<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>redditi <span class=\"_ _0\"></span>versati <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>alcune <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> </span>Gruppo al netto de<span class=\"_ _1\"></span>l relativo debito.<span class=\"_ _68\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>includono, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2, <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">376 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>invariati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>rispetto <span class=\"_ _2\"></span>al<span class=\"_ _0\"></span><span class=\"fc0\"> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre</span> </span>2021) d<span class=\"_ _1\"></span>i <span class=\"fc0\">crediti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Federico <span class=\"_ _1\"></span>De N<span class=\"_ _1\"></span>ora S.p.A. <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>del con<span class=\"_ _1\"></span>tratto <span class=\"_ _1\"></span>di consolid<span class=\"_ _1\"></span>ato fisc<span class=\"_ _1\"></span>ale naz<span class=\"_ _1\"></span>ionale che <span class=\"_ _1\"></span>era in <span class=\"_ _1\"></span>essere<span class=\"_ _1\"></span> </span>tra <span class=\"_ _1\"></span>la societ\u00e0 <span class=\"_ _1\"></span>controllan<span class=\"_ _1\"></span>te Federico <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora S.p.A, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _1\"></span>De N<span class=\"_ _1\"></span>ora Italy <span class=\"_ _1\"></span>S.r.l, <span class=\"_ _4\"></span>De Nora <span class=\"_ _1\"></span>Water Te<span class=\"_ _1\"></span>chnology <span class=\"_ _1\"></span>Italy S.r.<span class=\"_ _1\"></span>l.<span class=\"_ _68\"> </span>e Capannoni S.r.l., es<span class=\"_ _1\"></span>tinto nel corso <span class=\"_ _1\"></span>del 2022 a seguito della quo<span class=\"_ _1\"></span>tazione di Industri<span class=\"_ _1\"></span>e De Nora S.p.A.<span class=\"_ _68\"> </span> <span class=\"_ _4c\"> </span> 25. <span class=\"_ _2c\"> </span>Lavori <span class=\"ls9\">in</span> co<span class=\"_ _1\"></span>rso <span class=\"ls1b\">su</span> ordina<span class=\"_ _1\"></span>zione<span class=\"_ _68\"> </span>Il dettaglio dei lav<span class=\"_ _1\"></span>ori in corso su ordinaz<span class=\"_ _1\"></span>ione, classificati <span class=\"_ _1\"></span>nell\u2019attivo corrente,<span class=\"_ _1\"></span> e degli anticipi con<span class=\"_ _1\"></span>trattuali ad essi <span class=\"ff2\">riferiti<span class=\"_ _68\"> </span></span>al 31 dicembre 2022 e <span class=\"_ _1\"></span>2021 \u00e8 riportato ne<span class=\"_ _1\"></span>lle tabelle che seguon<span class=\"_ _1\"></span>o:<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Attivo corrente<span class=\"_ _68\"> </span>Lavori in corso su ordinazione            107.946 <span class=\"fc8\"> </span>96.685<span class=\"fc0\"> </span>Acconti<span class=\"_ _68\"> </span>(77.544)<span class=\"fc8\"> </span>(73.402)<span class=\"fc0\"> </span>Fondo svalutazione per perdite a finire<span class=\"_ _68\"> </span>(1.267)<span class=\"fc8\"> </span>(1.246)<span class=\"fc0\"> </span>Totale<span class=\"_ _68\"> </span>29.135<span class=\"_ _68\"> </span>22.037<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Passivo corrente<span class=\"_ _68\"> </span>Lavori in corso su ordinazione<span class=\"_ _68\"> </span>67.993<span class=\"_ _68\"> </span>81.846<span class=\"_ _68\"> </span>Acconti e Anticipi contrattuali<span class=\"_ _68\"> </span>(80.695)<span class=\"_ _68\"> </span>(91.532)<span class=\"_ _68\"> </span>Fondo svalutazione per perdite a finire<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>(12.702)<span class=\"_ _68\"> </span>(9.686)<span class=\"_ _68\"> </span>Totale lavori in corso su ordinazione (al netto degli anticipi contrattuali)<span class=\"_ _68\"> </span>16.433<span class=\"_ _68\"> </span>12.351<span class=\"_ _68\"> </span>I <span class=\"_ _2\"></span>lavori <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>corso <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>ordinazione <span class=\"_ _2\"></span>(al <span class=\"_ _c\"></span>netto <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>anticipi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>contrattuali) <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>attestano, <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">16.433<span class=\"_ _68\"> </span></span>migliaia (Euro <span class=\"_ _0\"></span>12.351 migliaia al 31 <span class=\"_ _0\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>2021) <span class=\"_ _0\"></span>e si <span class=\"_ _0\"></span>riferiscon<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>principal<span class=\"_ _1\"></span>mente a <span class=\"_ _0\"></span>commesse afferenti al segmento<span class=\"_ _68\"> </span>di<span class=\"ff7\"> business Water T<span class=\"_ _1\"></span>echnologies<span class=\"ff2\">.<span class=\"_ _68\"> </span></span></span>26. <span class=\"_ _2c\"> </span>Crediti commer<span class=\"_ _1\"></span>ciali<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il pros<span class=\"_ _1\"></span>petto di dettaglio d<span class=\"_ _1\"></span>ei crediti commercial<span class=\"_ _1\"></span>i al 31 dicembre 2022 e 2021.<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Corrente<span class=\"_ _68\"> </span>Crediti verso terzi                124.008 <span class=\"fc8\"> </span>125.724<span class=\"fc0\"> </span>Crediti verso societ\u00e0 correlate                    7.267 <span class=\"ff4 fc8\"> </span>21.637<span class=\"fc0\"> </span>Svalutazione crediti per rischi di inesigibilit\u00e0<span class=\"_ _68\"> </span>(7.854)<span class=\"fc8\"> </span>(7.387)<span class=\"fc0\"> </span>Totale<span class=\"_ _68\"> </span>123.421<span class=\"_ _68\"> </span>139.974<span class=\"_ _68\"> </span>I crediti commerciali, interamente iscritti <span class=\"ff5\">nell\u2019attivo corrente,</span> derivano da operazioni di vendita e <span class=\"_ _0\"></span>prestazion<span class=\"_ _1\"></span>i di <span class=\"_ _0\"></span>servizi<span class=\"_ _68\"> </span>e si attestano, a<span class=\"_ _1\"></span>l 31 dicembre 2022, a Euro <span class=\"_ _1\"></span><span class=\"fc8\">123.421 migliaia <span class=\"_ _1\"></span>(Euro 139.974 migliai<span class=\"_ _1\"></span>a<span class=\"fc0\"> al 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>Si <span class=\"_ _0\"></span>ritiene <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>crediti commerciali, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>rettificativi, <span class=\"_ _0\"></span>approssimi <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>loro <span class=\"_ _2\"></span><span class=\"ff7\">fair<span class=\"_ _68\"> </span></span>value<span class=\"ff2\">. Di seguito <span class=\"_ _1\"></span>si fornisce la mov<span class=\"_ _1\"></span>imentazione del fo<span class=\"_ _1\"></span>ndo svalutazione cr<span class=\"_ _1\"></span>editi:<span class=\"_ _68\"> </span></span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Saldo iniziale 7.387 6.711 Variazione del perimetro di consolidamento - 1.010 Accantonamenti di esercizio  1.186<span class=\"fc8\"> </span>1.280 Utilizzi e rilasci di esercizio (1.418)<span class=\"fc8\"> </span>(1.060) Riclassifiche ed altri movimenti  489<span class=\"fc8\"> </span>(897) Differenze di conversione  211<span class=\"fc8\"> </span>343<span class=\"ls0\"> </span>Saldo finale 7.854 7.387<span class=\"_ _68\"> </span> 27. <span class=\"_ _2c\"> </span>Altri crediti<span class=\"_ _68\"> </span>La <span class=\"_ _42\"> </span>tabella <span class=\"_ _42\"> </span>che <span class=\"_ _42\"> </span>segue <span class=\"_ _42\"> </span>riporta <span class=\"_ _42\"> </span>il <span class=\"_ _42\"> </span>prospetto <span class=\"_ _42\"> </span>di <span class=\"_ _20\"> </span>dettaglio <span class=\"_ _42\"> </span>degli <span class=\"_ _42\"> </span>altri <span class=\"_ _42\"> </span>crediti <span class=\"_ _24\"> </span>al <span class=\"_ _20\"> </span>31 <span class=\"_ _42\"> </span>dicembre <span class=\"_ _42\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _42\"> </span>e <span class=\"_ _20\"> </span>2021<span class=\"ls4\">, </span>con <span class=\"ls8\">la</span> distinzione tra parte <span class=\"_ _1\"></span>corrente e parte non co<span class=\"_ _1\"></span>rrente:<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti verso l'erario                  6.416 <span class=\"fc8\"> </span>7.795 Altri crediti verso terzi                  2.561 <span class=\"fc8\"> </span>2.461 Ratei e risconti                         <span class=\"ls11\">1 </span><span class=\"fc8\"> </span>5 Crediti verso societ\u00e0 correlate                       52 <span class=\"fc8\"> </span>52<span class=\"ls0\"> </span>Totale 9.030 10.313 Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Crediti verso l'erario 14.708 10.492<span class=\"fc0\"> </span>Anticipi a fornitori 9.017 10.926<span class=\"fc0\"> </span>Altri crediti verso terzi 2.377 1.597<span class=\"fc0\"> </span>Ratei e risconti 6.972 6.013<span class=\"fc0\"> </span>Totale 33.074 29.028 Al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>, gli a<span class=\"_ _1\"></span>ltri crediti, <span class=\"_ _1\"></span>tra quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1\"></span>e quota <span class=\"_ _1\"></span>non co<span class=\"_ _1\"></span>rrente, si at<span class=\"_ _1\"></span>testano a Eur<span class=\"_ _1\"></span>o 42.104 <span class=\"_ _1\"></span><span class=\"fc8\">migliaia<span class=\"fc0\">, (Eur<span class=\"_ _1\"></span>o </span></span>39.341 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>crediti non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>verso terzi <span class=\"_ _2\"></span>sono riconducibili <span class=\"_ _0\"></span>princip<span class=\"_ _1\"></span>almente ai <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>versati <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>italiane del Gruppo <span class=\"_ _1\"></span>a fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fondi p<span class=\"_ _1\"></span>ensione <span class=\"_ _1\"></span>integrativi e<span class=\"_ _1\"></span>sistenti <span class=\"_ _1\"></span>in con<span class=\"_ _1\"></span>tropartita de<span class=\"_ _1\"></span>lla cont<span class=\"_ _1\"></span>ribuzione p<span class=\"_ _1\"></span>revista <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>datore <span class=\"_ _1\"></span>di lavoro.<span class=\"_ _68\"> </span>I <span class=\"_ _4\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>verso <span class=\"_ _1\"></span>l\u2019erario <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>IVA <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _1\"></span>tributaria, <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>cre<span class=\"_ _0\"></span><span class=\"ff2\">dit<span class=\"_ _1\"></span>i </span>per ritenute alla f<span class=\"_ _1\"></span>onte.<span class=\"_ _68\"> </span>28. <span class=\"_ _2c\"> </span>Disponibilit\u00e0 liquid<span class=\"_ _1\"></span>e e mezzi equiva<span class=\"_ _1\"></span>lenti<span class=\"_ _68\"> </span> La tabella che segue <span class=\"_ _1\"></span>riporta il prospetto d<span class=\"_ _1\"></span>i dettaglio delle dispon<span class=\"_ _1\"></span>ibilit\u00e0 liquide a<span class=\"_ _1\"></span>l 31 dicembre 2022 e 2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Depositi bancari e postali             170.639 <span class=\"fc8\"> </span>72.555 Denaro e valori in cassa                     28 <span class=\"fc8\"> </span>36<span class=\"ls0\"> </span>Conti deposito                 3.462 <span class=\"fc8\"> </span>1.252 Disponibilit\u00e0 liquide e mezzi equivalenti 174.129 73.843<span class=\"_ _68\"> </span>Le <span class=\"_ _2\"></span>disponibilit\u00e0 <span class=\"_ _2\"></span>liquide <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>mezzi <span class=\"_ _2\"></span>equivalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>costituite <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>valori <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>depos<span class=\"_ _1\"></span>iti <span class=\"_ _2\"></span>effettivamente <span class=\"_ _0\"></span>disponibili. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>quanto riguarda le so<span class=\"_ _1\"></span>mme su depositi e c<span class=\"_ _1\"></span>onti correnti, i rela<span class=\"_ _1\"></span>tivi interessi sono st<span class=\"_ _1\"></span>ati contabilizza<span class=\"_ _1\"></span>ti per competenza. Le <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide, <span class=\"_ _0\"></span>pari <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _0\"></span>174.129 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>incrementano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>100.286 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliai<span class=\"_ _1\"></span>a rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2021; <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dettagli <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>disponib<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mezzi <span class=\"_ _0\"></span>equivalenti <span class=\"_ _2\"></span><span class=\"ff5\">generate<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nell\u2019esercizio, <span class=\"_ _0\"></span>si </span>rinvia al rendicon<span class=\"_ _1\"></span>to finanziario con<span class=\"_ _1\"></span>solidato.<span class=\"_ _68\"> </span>117 D. NOTE ALLE PRINCIPALI VOCI DI BILANCIO - SITUAZIONE PATRIMONIALE  FINANZIARIA PASSIVIT\u00c0 29. <span class=\"_ _2c\"> </span>Patrimonio netto<span class=\"_ _68\"> </span> Il patrimon<span class=\"_ _1\"></span>io netto <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 202<span class=\"_ _1\"></span>2 \u00e8 pa<span class=\"_ _1\"></span>ri Euro 744<span class=\"_ _1\"></span>.804 migliaia, <span class=\"_ _1\"></span>in aume<span class=\"_ _1\"></span>nto rispetto <span class=\"_ _1\"></span>agli Euro <span class=\"_ _1\"></span>453.962 <span class=\"_ _1\"></span>migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021.<span class=\"_ _1\"></span> Le azioni emesse son<span class=\"_ _1\"></span>o interamente <span class=\"_ _1\"></span>versate e non p<span class=\"_ _1\"></span>resentano valore nominale.<span class=\"_ _68\"> </span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>icembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2 <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>stat<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>distribu<span class=\"_ _1\"></span>iti <span class=\"_ _d\"></span>div<span class=\"_ _1\"></span>idendi <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"></span>2<span class=\"_ _1\"></span>0.030 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>(Eur<span class=\"_ _1\"></span>o </span>60.028 <span class=\"ff5\">nell\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">1<span class=\"lsa\">).<span class=\"_ _68\"> </span></span></span></span>Patrimonio netto<span class=\"_ _1\"></span> attribuibile ai soci de<span class=\"_ _1\"></span>lla controllante Capitale sociale<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>servizio <span class=\"_ _4\"></span>del co<span class=\"_ _1\"></span>llocamento <span class=\"_ _4\"></span>istituzionale <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _1\"></span> di <span class=\"_ _4\"></span>Industrie <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nor<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _1\"></span>su <span class=\"_ _4\"></span>Euronext <span class=\"_ _1\"></span>Milan<span class=\"ls4\">, <span class=\"_ _1\"></span><span class=\"ls0\">avvenuta </span></span>in <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>30 <span class=\"_ _0\"></span>giugno <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>emesso <span class=\"_ _2\"></span>nuove <span class=\"_ _0\"></span>n. <span class=\"_ _2\"></span>14.814.814 <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>offerte <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>collocamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di Euro 13,50 p<span class=\"_ _1\"></span>er azione. <span class=\"_ _1\"></span>Si \u00e8 rea<span class=\"_ _1\"></span>lizzato pertanto <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>di capita<span class=\"_ _1\"></span>le complessivo <span class=\"_ _1\"></span>di Euro 199<span class=\"_ _1\"></span>.999.989,00, d<span class=\"_ _1\"></span>i cui Eur<span class=\"_ _1\"></span>o 1.481.481,30 quale <span class=\"_ _1\"></span>aumento di capi<span class=\"_ _1\"></span>tale sociale ed Eur<span class=\"_ _1\"></span>o 198.518.507,70 di sovrap<span class=\"_ _1\"></span>prezzo.   L\u2019attestazione <span class=\"_ _c\"></span>ex <span class=\"_ _c\"></span>art. <span class=\"_ _d\"></span>2444<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>codice <span class=\"_ _c\"></span>civile, <span class=\"_ _d\"></span>rel<span class=\"_ _1\"></span>ativa <span class=\"_ _d\"></span>all\u2019ammontare <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capitale <span class=\"_ _c\"></span>sociale, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>deposi<span class=\"_ _1\"></span>tata <span class=\"_ _c\"></span>presso <span class=\"_ _c\"></span>il Registro <span class=\"_ _4\"></span>Imprese <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Milano <span class=\"_ _4\"></span>in da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>giugno <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>unitamente <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>testo <span class=\"_ _1\"></span>aggiornato <span class=\"_ _4\"></span>dello <span class=\"_ _1\"></span>statuto <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>Societ\u00e0. <span class=\"_ _1\"></span>Di <span class=\"_ _4\"></span>seguito \u00e8 rappresentata l<span class=\"_ _1\"></span>\u2019attuale composiz<span class=\"_ _1\"></span>ione del capitale soc<span class=\"_ _1\"></span>iale di Indust<span class=\"ff2\">rie De Nora S.p.A<span class=\"_ _1\"></span>.:<span class=\"ff1\"> </span></span>Capitale sociale <span class=\"_ _0\"></span>al 31 dicembre <span class=\"ls2\">2022</span> Euro n. azioni Totale di cui: 18.268.203,90 201.685.174 Azioni ordina<span class=\"_ _0\"></span>rie 3.326.857,89<span class=\"_ _0\"></span> 43.899.499 (godimento rego<span class=\"_ _0\"></span>lare) Azioni a voto<span class=\"_ _0\"></span> plurimo (*)<span class=\"_ _68\"> </span>14.941.346,01 157.785.675 (*) Di <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _2\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>azionisti <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>Nora, <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>S.p.A.,<span class=\"_ _1\"></span> Norfin S.p.A. e Asset Com<span class=\"_ _1\"></span>pany 10 S.r.l. Le azioni a voto plurimo non son<span class=\"_ _1\"></span>o ammesse <span class=\"_ _d\"></span>alle <span class=\"_ _d\"></span>negozi<span class=\"_ _1\"></span>azioni <span class=\"_ _d\"></span>su <span class=\"_ _d\"></span>Euronext <span class=\"_ _c\"></span>Milan <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>computate <span class=\"_ _d\"></span>ne<span class=\"_ _1\"></span>l flottante e nel v<span class=\"_ _1\"></span>alore di capitalizza<span class=\"_ _1\"></span>zione di Borsa.<span class=\"_ _68\"> </span>Riserva legale La riserva legale <span class=\"_ _1\"></span>al 31 dicembre 2022 si at<span class=\"_ _1\"></span>testa a Euro <span class=\"fc8\">3.357 <span class=\"_ _1\"></span>migliaia, invariata ris<span class=\"_ _1\"></span>petto <span class=\"fc0\">al 31 dicembre 2021.<span class=\"_ _1\"></span> </span></span>Riserva sovrappre<span class=\"_ _1\"></span>zzo azioni La <span class=\"_ _2\"></span>riserva <span class=\"_ _0\"></span>sovrapprezzo <span class=\"_ _2\"></span>azioni <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>attesta <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">223.433 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>aumento <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>spetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span><span class=\"fc0\">Euro </span></span>24.915 <span class=\"fc0\">migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021 <span class=\"ff5\">per effe<span class=\"_ _1\"></span>tto dell\u2019operazione d<span class=\"_ _1\"></span>i aumento di capital<span class=\"_ _1\"></span>e sopra descritta.<span class=\"ff2\"> </span></span></span>Utili a nuovo, Ris<span class=\"_ _1\"></span>erva di conversion<span class=\"_ _1\"></span>e e Altre riserve 118 Le voci utili a n<span class=\"_ _1\"></span>uovo, riserv<span class=\"_ _1\"></span>a di conversione e<span class=\"_ _1\"></span> altre riserve d<span class=\"_ _1\"></span>i pertinenza de<span class=\"_ _1\"></span>l Gruppo al 31 d<span class=\"_ _1\"></span>icembre 2022, si attestano a<span class=\"_ _1\"></span> Euro <span class=\"_ _0\"></span><span class=\"fc8\">406.596 migliaia</span> (Euro <span class=\"_ _0\"></span><span class=\"fc8\">338.705 </span>migliaia <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>dicembre 2021), con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incremento netto <span class=\"_ _0\"></span>di Euro <span class=\"_ _0\"></span>67.891 migliaia<span class=\"_ _68\"> </span> rispetto al 31 dic<span class=\"_ _1\"></span>embre 2021, di cui:<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro <span class=\"_ _2\"></span>66.696 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incremento <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>destinazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>risultato <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019</span>esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>precedente <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>pertinenza dei soc<span class=\"_ _1\"></span>i della controllant<span class=\"_ _1\"></span>e;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 20.000 mig<span class=\"_ _1\"></span>liaia di decremento pe<span class=\"_ _1\"></span>r effetto della di<span class=\"_ _1\"></span>stri<span class=\"_ _0\"></span>buzione di<span class=\"_ _1\"></span> dividendi nei confron<span class=\"_ _1\"></span>ti degli azionisti;<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 19.360 migliaia <span class=\"_ _0\"></span>di incremento delle Altre <span class=\"_ _0\"></span>Riserve<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>relativi al <span class=\"_ _0\"></span>Piano di Incentivazione MIP il <span class=\"_ _0\"></span>cui onere<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>\u00e8 stato contab<span class=\"_ _1\"></span>ilizzato a conto econo<span class=\"_ _1\"></span>mico tra i costi d<span class=\"_ _1\"></span>el personale;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 104 migliaia <span class=\"_ _0\"></span>di incremento delle Altre Riserve, relativi <span class=\"_ _0\"></span>al <span class=\"ff7\">Performance Share Plan</span> il<span class=\"_ _0\"></span> cui onere \u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>contabilizzato a <span class=\"_ _1\"></span>conto economico t<span class=\"_ _1\"></span>ra i costi del perso<span class=\"_ _1\"></span>nale;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 5.150 <span class=\"_ _4\"></span>migliaia d<span class=\"_ _1\"></span>i incr<span class=\"_ _1\"></span>emento net<span class=\"_ _1\"></span>to per <span class=\"_ _1\"></span>effetto <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>componenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>comples<span class=\"_ _1\"></span>sivo<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>d\u2019eserc<span class=\"ff2\">izio, <span class=\"_ _1\"></span>inclusa <span class=\"_ _4\"></span>una rid<span class=\"_ _1\"></span>uzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro 50<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>attribuibili <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>differenze <span class=\"_ _1\"></span>deriv<span class=\"_ _1\"></span>anti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>conversion<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>dei bilanci di con<span class=\"_ _1\"></span>trollate estere.<span class=\"_ _68\"> </span> Patrimonio netto d<span class=\"_ _1\"></span>i terzi<span class=\"_ _68\"> </span> La tabella che segue <span class=\"_ _1\"></span>riporta il dettag<span class=\"_ _1\"></span>lio del patrimonio <span class=\"_ _1\"></span>netto di terzi al 31 dicembre 2022 e<span class=\"_ _1\"></span> 2021: <span class=\"ff7\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro<span class=\"_ _1\"></span>)<span class=\"_ _68\"> </span> Capitale sociale e riserve<span class=\"_ _68\"> </span> 3.599<span class=\"_ _68\"> </span> 3.518<span class=\"_ _68\"> </span> Utile/(Perdita) del periodo<span class=\"_ _68\"> </span> 101<span class=\"ls0\"> </span>(251)<span class=\"_ _68\"> </span> Componenti del conto economico complessivo (OCI)<span class=\"_ _68\"> </span> (114)<span class=\"_ _68\"> </span> 236<span class=\"ls0\"> </span>Totale<span class=\"_ _68\"> </span> 3.586<span class=\"_ _68\"> </span> 3.503 30. <span class=\"_ _2c\"> </span>Benefici ai dipenden<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span> La tabella che segue <span class=\"_ _1\"></span>riporta il pros<span class=\"_ _1\"></span>petto di dettaglio d<span class=\"_ _1\"></span>ei benefici ai dipend<span class=\"_ _1\"></span>enti al 31 dicembre 20<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>2 <span class=\"lsb\">e </span>2021: <span class=\"_ _1\"></span> Al 31 dicembre<span class=\"_ _68\"> </span> 2022<span class=\"_ _68\"> </span> 2021<span class=\"_ _68\"> </span> (in migliaia di Euro)<span class=\"ff4\"> </span>Valore attuale delle obbligazioni verso dipendenti per Trattamento di fine rapporto<span class=\"_ _68\"> </span> 17.846<span class=\"_ _68\"> </span> 22.876<span class=\"_ _68\"> </span> Valore attuale delle obbligazioni verso dipendenti per Piani Pensione<span class=\"_ _68\"> </span> 18.277<span class=\"_ _68\"> </span> 20.143<span class=\"_ _68\"> </span> Fair value<span class=\"ff2\"> delle attivit\u00e0 a servizio del piano</span> (15.495)<span class=\"_ _68\"> </span> (16.983)<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> 20.628<span class=\"_ _68\"> </span> 26.036<span class=\"_ _68\"> </span> Le socie<span class=\"_ _1\"></span>t\u00e0 del <span class=\"_ _1\"></span>Gruppo ga<span class=\"_ _1\"></span>rantiscono ben<span class=\"_ _1\"></span>efici succes<span class=\"_ _1\"></span>sivi al <span class=\"_ _1\"></span>rapporto <span class=\"_ _1\"></span>di lavo<span class=\"_ _1\"></span>ro per <span class=\"_ _1\"></span>i propri <span class=\"_ _1\"></span>dipendenti <span class=\"_ _1\"></span>sia di<span class=\"_ _1\"></span>rettamente, <span class=\"_ _1\"></span>sia<span class=\"_ _68\"> </span> contribuendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _2\"></span>esterni <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>Gruppo. <span class=\"_ _c\"></span>La <span class=\"_ _2\"></span>modalit\u00e0 <span class=\"_ _2\"></span>secondo <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>questi <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>garantiti<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>varia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>seconda <span class=\"_ _c\"></span>delle<span class=\"_ _68\"> </span> condizioni <span class=\"_ _2\"></span>legali, <span class=\"_ _2\"></span>fiscali <span class=\"_ _c\"></span>ed <span class=\"_ _2\"></span>economiche <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>ogni <span class=\"_ _c\"></span>stato <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>opera. <span class=\"_ _c\"></span>I <span class=\"_ _2\"></span>benefici <span class=\"_ _2\"></span>solitamente <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>basati <span class=\"_ _c\"></span>sulla<span class=\"_ _1\"></span> remunerazione <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>serv<span class=\"_ _1\"></span>izio <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>dipendent<span class=\"_ _1\"></span>i. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>obbligazioni <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _0\"></span>sia <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>dipendenti <span class=\"_ _0\"></span>attivi, <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quelli<span class=\"_ _68\"> </span> non <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _4\"></span>attivi. <span class=\"_ _4\"></span>Le <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>G<span class=\"ff5\">ruppo <span class=\"_ _4\"></span>garantiscono <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>successivi <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>rapporto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>lavoro <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ramite <span class=\"_ _4\"></span>piani <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>\u201cc<span class=\"_ _0\"></span>ontribuz<span class=\"_ _1\"></span>ione<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>definita\u201d e/o <span class=\"_ _0\"></span>piani <span class=\"_ _0\"></span>\u201ca <span class=\"_ _0\"></span>benefici definiti\u201d. <span class=\"_ _0\"></span>Nel caso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>piani \u201ca <span class=\"_ _0\"></span>contribuzione definita\u201d, le <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>del Gruppo <span class=\"_ _0\"></span>versano <span class=\"_ _0\"></span>dei<span class=\"_ _68\"> </span> contributi <span class=\"_ _d\"></span>ad <span class=\"_ _d\"></span>istituti <span class=\"_ _d\"></span>assicurativi <span class=\"_ _d\"></span>pubbl<span class=\"_ _0\"></span>ici <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>privati <span class=\"_ _5\"></span>sulla <span class=\"_ _d\"></span>base <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>un <span class=\"_ _d\"></span>obbligo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>legge <span class=\"_ _5\"></span>o <span class=\"_ _d\"></span>contrattuale <span class=\"_ _d\"></span>oppure <span class=\"_ _d\"></span>su <span class=\"_ _5\"></span>base<span class=\"_ _1\"></span> volontaria. <span class=\"_ _c\"></span>Con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>pagamento <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>contributi <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>adempiono <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>tutti <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>loro <span class=\"_ _c\"></span>obblighi. <span class=\"_ _c\"></span>I <span class=\"_ _c\"></span>piani <span class=\"_ _c\"></span>\u201ca <span class=\"_ _d\"></span>be<span class=\"_ _1\"></span>nefici <span class=\"_ _c\"></span>definiti\u201d<span class=\"_ _68\"> </span> possono <span class=\"_ _5\"> </span>essere <span class=\"_ _5\"> </span>non <span class=\"_ _5\"> </span>finanziati <span class=\"_ _5\"> </span>(\u201c<span class=\"ff7\">unfunded</span>\u201d) <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>possono <span class=\"_ _5\"> </span>essere <span class=\"_ _5\"> </span>interamente <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>parzialmente <span class=\"_ _5\"> </span>finanziati <span class=\"_ _5\"> </span>(\u201c<span class=\"ff7\">funded</span>\u201d) <span class=\"_ _d\"> </span>dai<span class=\"_ _68\"> </span> contributi <span class=\"_ _4\"></span>versati <span class=\"_ _4\"></span>dall\u2019impresa, <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>talvolta <span class=\"_ _4\"></span>dai <span class=\"_ _4\"></span>suoi <span class=\"_ _1\"></span>dipendenti, <span class=\"_ _4\"></span>ad <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>fondo <span class=\"_ _4\"></span>giuridicamente <span class=\"_ _4\"></span>distinto <span class=\"_ _4\"></span>dall\u2019impresa<span class=\"_ _68\"> </span> che eroga i benef<span class=\"_ _1\"></span>ici ai dipendenti.<span class=\"_ _68\"> </span> Trattamento d<span class=\"_ _1\"></span>i fine rapporto<span class=\"_ _68\"> </span> La tabella <span class=\"_ _1\"></span>che segue <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>la composizione e <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>movimentazione d<span class=\"_ _1\"></span>ei bene<span class=\"_ _1\"></span>fici ai dipend<span class=\"_ _1\"></span>enti per gl<span class=\"_ _1\"></span>i esercizi <span class=\"_ _1\"></span>chiusi al 3<span class=\"_ _1\"></span>1<span class=\"_ _68\"> </span> dicembre 2022 e 2021:<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>2022<span class=\"_ _68\"> </span>2021      <span class=\"ls0\">(in migliaia di Euro)<span class=\"_ _68\"> </span></span>Debito iniziale<span class=\"_ _68\"> </span>22.876<span class=\"_ _68\"> </span>23.691<span class=\"_ _68\"> </span>Valori di apertura delle societ\u00e0 acquisite<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>265<span class=\"ls0\"> </span>Costo relativo alle prestazioni di lavoro correlate (<span class=\"ff7\">service cost</span>)<span class=\"_ _68\"> </span>922<span class=\"ls0\"> </span>965<span class=\"ls0\"> </span>Oneri finanziari (<span class=\"ff7\">interest cost</span>)<span class=\"_ _68\"> </span>316<span class=\"ls0\"> </span>164<span class=\"ls0\"> </span>Utile/(Perdita) attuariale<span class=\"_ _68\"> </span>(5.412)<span class=\"_ _68\"> </span>(1.223)<span class=\"_ _68\"> </span>Indennit\u00e0 liquidate<span class=\"_ _68\"> </span>(856)<span class=\"_ _68\"> </span>(986)<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>17.846<span class=\"_ _68\"> </span>22.876<span class=\"_ _68\"> </span>Il <span class=\"_ _4\"></span>trattamento <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>fine <span class=\"_ _1\"></span>rappo<span class=\"_ _1\"></span>rto <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>2022 <span class=\"_ _4\"></span>si <span class=\"_ _4\"></span>attesta <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>Euro <span class=\"_ _4\"></span><span class=\"fc8\">17.846 <span class=\"_ _4\"></span>migliaia<span class=\"fc0\"> <span class=\"_ _4\"></span>(Euro <span class=\"_ _4\"></span><span class=\"fc8\">22.876 <span class=\"_ _4\"></span><span class=\"fc0\">migliaia <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>dicembre<span class=\"_ _68\"> </span></span></span></span></span>2021). La voce inclu<span class=\"_ _1\"></span>de anche i benefici a<span class=\"_ _1\"></span>i dipendenti di pe<span class=\"_ _1\"></span>rtinenza della controllat<span class=\"_ _1\"></span>a tedesca assimilab<span class=\"_ _1\"></span>ili al TFR<span class=\"ff14 fs3 fc16 ls28\">. </span> La <span class=\"_ _0\"></span>determinazione dell\u2019obbligazione <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>confront<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>svolta <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>attuario <span class=\"_ _0\"></span>indipenden<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>secondo le<span class=\"_ _68\"> </span>seguenti fasi:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">proiezione <span class=\"_ _5\"></span>del <span class=\"_ _5\"> </span>TFR <span class=\"_ _5\"> </span>gi\u00e0 <span class=\"_ _5\"></span>maturato <span class=\"_ _5\"></span>alla <span class=\"_ _5\"></span>data <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>valutazione <span class=\"_ _5\"></span>e <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>future <span class=\"_ _10\"> </span>quote <span class=\"_ _d\"></span>che <span class=\"_ _10\"> </span>verranno <span class=\"_ _d\"></span>maturate <span class=\"_ _5\"> </span>fino<span class=\"_ _68\"> </span></span></span>all\u2019istante <span class=\"_ _4\"></span>aleatorio di <span class=\"_ _4\"></span>risoluzione <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>apporto <span class=\"_ _4\"></span>di lavo<span class=\"_ _1\"></span>ro <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>liquidazione <span class=\"_ _4\"></span>parziale <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>somme <span class=\"_ _4\"></span>maturate <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>titolo<span class=\"_ _1\"></span> di anticipazione d<span class=\"_ _1\"></span>el TFR;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">attualizzazione <span class=\"_ _2\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valutazione <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _c\"></span>attesi <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>verranno<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>riconosciuti <span class=\"_ _c\"></span>in <span class=\"_ _2\"></span>futuro <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>propri<span class=\"_ _1\"></span> </span></span>dipendenti;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">riproporziona<span class=\"_ _1\"></span>mento delle prestazioni attua<span class=\"_ _1\"></span>lizzate in base all\u2019anzianit\u00e0<span class=\"_ _1\"></span> maturata alla data di valutazione rispet<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span></span></span>all\u2019anzianit\u00e0 att<span class=\"_ _1\"></span>esa all\u2019istante alea<span class=\"_ _1\"></span>torio di liquidazio<span class=\"_ _1\"></span>ne al dipendente.<span class=\"ff2\"> </span>Il <span class=\"_ _10\"> </span>modello <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>valutazione <span class=\"_ _5\"> </span>attuariale <span class=\"_ _10\"> </span>si <span class=\"_ _10\"> </span>fonda <span class=\"_ _10\"> </span>sulle <span class=\"_ _10\"> </span>cosiddet<span class=\"_ _1\"></span>te <span class=\"_ _10\"> </span>basi <span class=\"_ _10\"> </span>tecniche, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>cost<span class=\"_ _1\"></span>ituiscono <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>ipotesi <span class=\"_ _5\"> </span>di  n<span class=\"_ _1\"></span>atura<span class=\"_ _68\"> </span>demografica ed econ<span class=\"_ _1\"></span>omico-finanziaria <span class=\"_ _1\"></span>relative ai para<span class=\"_ _1\"></span>metri coinvolti ne<span class=\"_ _1\"></span>l calcolo.<span class=\"ff4\"> </span>In sintesi, le princ<span class=\"_ _1\"></span>ipali assunzioni attu<span class=\"_ _1\"></span>ariali utilizzate n<span class=\"_ _1\"></span>el calcolo per le societ\u00e0 del <span class=\"_ _1\"></span>Gruppo sono state <span class=\"_ _1\"></span>le seguenti:<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>2022<span class=\"_ _68\"> </span>2021 Italia Germania Italia Germania<span class=\"_ _68\"> </span>Tasso annuo di attualizzazione<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>3,77%<span class=\"_ _68\"> </span>3,65%<span class=\"_ _68\"> </span>0,98%<span class=\"_ _68\"> </span>1,25%<span class=\"_ _68\"> </span>Tasso annuo di inflazione<span class=\"_ _68\"> </span>2,30%<span class=\"_ _68\"> </span>N/A<span class=\"_ _68\"> </span>1,75%<span class=\"_ _68\"> </span>N/A<span class=\"_ _68\"> </span>Tasso annuo di incremento TFR<span class=\"_ _68\"> </span>3,23%<span class=\"_ _68\"> </span>2,00%<span class=\"_ _68\"> </span>2,81%<span class=\"_ _68\"> </span>1,75%<span class=\"_ _68\"> </span>Tasso annuo  incremento salariale<span class=\"_ _68\"> </span>2,30%<span class=\"_ _68\"> </span>2,00%<span class=\"_ _68\"> </span>1,75%<span class=\"_ _68\"> </span>2,00%<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>Il tasso <span class=\"_ _1\"></span>di att<span class=\"_ _1\"></span>ualizzazione utilizza<span class=\"_ _1\"></span>to per <span class=\"_ _1\"></span>la determinazione <span class=\"_ _1\"></span>del val<span class=\"_ _1\"></span>ore attuale <span class=\"_ _1\"></span>dell\u2019obbligazione <span class=\"_ _1\"></span>del TFR <span class=\"_ _1\"></span>Italia <span class=\"_ _1\"></span>\u00e8 stato <span class=\"_ _1\"></span>desu<span class=\"_ _0\"></span><span class=\"ff2\">nto, coeren<span class=\"_ _1\"></span>temente con<span class=\"_ _68\"> </span></span>il <span class=\"_ _0\"></span>par. <span class=\"_ _0\"></span>83 d<span class=\"_ _0\"></span>ello <span class=\"_ _0\"></span>IAS 19, <span class=\"_ _0\"></span>dall\u2019indice <span class=\"_ _0\"></span>Iboxx <span class=\"_ _0\"></span>Corporate <span class=\"_ _0\"></span>AA <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>duration <span class=\"_ _0\"></span>10+ <span class=\"_ _0\"></span>rilevato alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>valutazion<span class=\"_ _2\"></span><span class=\"ff2\">e. A <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>scelto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rendimento<span class=\"_ _68\"> </span></span>avente durata comparabile alla duration del collettivo di lavoratori oggetto della valutazione<span class=\"fc0\"> </span>Le ipotesi relat<span class=\"_ _1\"></span>ive alla mortalit\u00e0 at<span class=\"_ _1\"></span>tesa si basano su s<span class=\"_ _1\"></span>tatistiche pubblicate <span class=\"_ _1\"></span>relative ai tassi di <span class=\"_ _1\"></span>mortalit\u00e0.<span class=\"_ _68\"> </span>La <span class=\"_ _1\"></span>seguent<span class=\"ff5\">e <span class=\"_ _1\"></span>tabella <span class=\"_ _4\"></span>riepiloga <span class=\"_ _1\"></span>l\u2019analisi <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>sensitivit\u00e0 <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>ciascuna <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>potesi <span class=\"_ _4\"></span>attuariale, <span class=\"_ _1\"></span>finanziaria <span class=\"_ _4\"></span>e demog<span class=\"_ _1\"></span>rafica <span class=\"_ _1\"></span>relative <span class=\"_ _4\"></span>alle<span class=\"_ _68\"> </span></span>sole <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>italian<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>ostrando <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>effetti <span class=\"_ _1\"></span>(in <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>assoluto<span class=\"_ _1\"></span>) <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>sarebbero <span class=\"_ _4\"></span>stati <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>var<span class=\"_ _0\"></span>iazion<span class=\"ls20\">i<span class=\"_ _68\"> </span></span>delle ipotesi attuari<span class=\"_ _1\"></span>ali ragionevolmente poss<span class=\"_ _1\"></span>ibili al 31 dicemb<span class=\"_ _1\"></span>re 2022 <span class=\"lsb\">e </span>2021:<span class=\"_ _68\"> </span>(In migliaia di Euro)  Tasso annuo di attualizzazione Tasso annuo di inflazione Tasso annuo di turn over 0,25%<span class=\"_ _68\"> </span>-0,25%<span class=\"_ _68\"> </span>0,25%-0,25%<span class=\"_ _68\"> </span>1,00%-1,00%<span class=\"_ _68\"> </span>Benefici ai dipendenti (TFR) al 31 dicembre 2022<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>(81)<span class=\"_ _68\"> </span>85<span class=\"ls0\"> </span>63<span class=\"ls0\"> </span>(63)<span class=\"_ _68\"> </span>21<span class=\"ls0\"> </span>(23)<span class=\"_ _68\"> </span>Benefici ai dipendenti (TFR) al 31 dicembre 2021<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>(102)<span class=\"_ _68\"> </span>10<span class=\"ls0\">6 </span>79 (7<span class=\"ls0\">7)<span class=\"_ _68\"> </span></span>(38)<span class=\"_ _68\"> </span>43<span class=\"ls0\"> </span>(*)<span class=\"_ _68\"> </span>L\u2019analisi di sensitivit\u00e0 sulle ipo<span class=\"_ _1\"></span>tesi attuariali si riferisce al trattamento di fine rapporto relativo all<span class=\"_ _1\"></span>e societ\u00e0 di dirit<span class=\"_ _2\"></span><span class=\"ff2\">to italiano. </span>Piani pensione<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>\u201cpiani <span class=\"_ _0\"></span>pensione\u201d <span class=\"_ _2\"></span>comprende<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>obbligazioni <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _2\"></span>operanti <span class=\"_ _2\"></span>princip<span class=\"ff2\">almente <span class=\"_ _2\"></span>negli<span class=\"_ _68\"> </span></span>Stati Uniti, in Giapp<span class=\"_ _1\"></span>one e in India.   I <span class=\"_ _10\"> </span>piani <span class=\"_ _5\"> </span>pensione <span class=\"_ _10\"> </span>esistenti <span class=\"_ _5\"> </span>prevedono, <span class=\"_ _10\"> </span>genera<span class=\"_ _1\"></span>lmente, <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _10\"> </span>versa<span class=\"_ _1\"></span>mento <span class=\"_ _10\"> </span>dei <span class=\"_ _5\"> </span>contributi <span class=\"_ _10\"> </span>ad <span class=\"_ _10\"> </span>un <span class=\"_ _5\"> </span>fondo <span class=\"_ _10\"> </span>separato <span class=\"_ _5\"> </span>(trust) <span class=\"_ _10\"> </span>che amministra in modo <span class=\"_ _1\"></span>indipendente le at<span class=\"_ _1\"></span>tivit\u00e0 a servizio del p<span class=\"_ _1\"></span>iano. I fondi prevedon<span class=\"_ _1\"></span>o una <span class=\"_ _0\"></span>contribuzione f<span class=\"_ _1\"></span>issa da parte dei dipendenti <span class=\"_ _4\"></span>ed <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>contribuzione <span class=\"_ _4\"></span>variabile <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>parte <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>datore <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>lavoro <span class=\"_ _4\"></span>necessaria, <span class=\"_ _1\"></span>alm<span class=\"_ _1\"></span>eno, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>soddisfare <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>requisiti <span class=\"_ _4\"></span>minimi (<span class=\"ff7\">funding requirement</span>) previsti dalla legge e <span class=\"_ _0\"></span>dai regolamenti dei singoli paesi. Nel caso <span class=\"_ _0\"></span>in cui i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ondi siano <span class=\"_ _0\"></span><span class=\"ff7\">overfunded<span class=\"_ _1\"></span><span class=\"ff2 ls4\">, </span></span>presentino <span class=\"_ _c\"></span>cio\u00e8 <span class=\"_ _c\"></span>un <span class=\"_ _c\"></span>surplus <span class=\"_ _2\"></span>rispetto <span class=\"_ _c\"></span>ai <span class=\"_ _c\"></span>requisiti <span class=\"_ _c\"></span>richiesti <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>legge, <span class=\"_ _2\"></span>le <span class=\"_ _d\"></span>soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>interessate <span class=\"_ _c\"></span>possono <span class=\"_ _2\"></span>essere autorizzate a non co<span class=\"_ _1\"></span>ntribuire fino a quando <span class=\"_ _1\"></span>tale condizione \u00e8 <span class=\"_ _1\"></span>mantenuta. La st<span class=\"_ _1\"></span>rategia <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>amministrazi<span class=\"_ _1\"></span>one de<span class=\"_ _1\"></span>lle attiv<span class=\"_ _1\"></span>it\u00e0 a <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>rvizio <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>piano <span class=\"_ _1\"></span>dipende <span class=\"_ _1\"></span>dalle <span class=\"_ _1\"></span>cara<span class=\"_ _1\"></span>tteristiche <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>piano <span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>scadenza delle obbligazioni; tipicamente i <span class=\"_ _0\"></span>piani pensione con scadenza <span class=\"_ _0\"></span>a lungo <span class=\"_ _0\"></span>termine sono finanziati mediante investimenti in titoli aziona<span class=\"_ _1\"></span>ri; quelli aven<span class=\"_ _1\"></span>ti scadenza <span class=\"_ _1\"></span>nel medio - <span class=\"_ _1\"></span>breve termine, son<span class=\"_ _1\"></span>o finanzia<span class=\"_ _1\"></span>ti mediante in<span class=\"_ _1\"></span>vestimenti <span class=\"_ _1\"></span>in titoli <span class=\"_ _1\"></span>a reddito fisso.   In sintesi, le princ<span class=\"_ _1\"></span>ipali assunzioni attu<span class=\"_ _1\"></span>ariali utilizzate n<span class=\"_ _1\"></span>el calcolo per le <span class=\"_ _1\"></span>societ\u00e0 del G<span class=\"_ _1\"></span>ruppo sono state le segue<span class=\"_ _1\"></span>nti:<span class=\"_ _0\"></span> Al 31 dicembre 2022 2021 (in migliaia di Euro) U.S.A India  Japan  U.S.A  India  Japan  Tasso annuo di attualizzazione 5,00% 7,48% 1,10% 2,65% 6,62% 0,30% Tasso annuo incremento salariale  N/A 8,00% 1,00% N/A 8,00% 1,00%  <span class=\"ff2\">La movimentaz<span class=\"_ _1\"></span>ione dei fondi pensione \u00e8 r<span class=\"_ _1\"></span>iepilogata in sintesi n<span class=\"_ _1\"></span>ella tabella segue<span class=\"_ _1\"></span>nte: </span>Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Fondo iniziale 20.143 20.436 Costo relativo alle prestazioni di lavoro corrente (<span class=\"ff7\">service cost</span>) 1.407 759<span class=\"ls0\"> </span>Oneri finanziari (<span class=\"ff7\">interest cost</span>) 36<span class=\"ls0\"> </span>61<span class=\"ls0\"> </span>Indennit\u00e0 liquidate (1.531) (1.224) Effetto <span class=\"ff7\">curtailment</span> (<span class=\"ff7\">past service cost</span>) - 19<span class=\"ls0\"> </span>(Utile) perdita attuariale  (1.043) 248<span class=\"ls0\"> </span>Differenze di conversione (735) (156) Fondo finale 18.277 20.143 Il <span class=\"_ _0\"></span>fondo <span class=\"_ _2\"></span>piani <span class=\"_ _0\"></span>pensione, al <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>attesta <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"fc8\">18.277 <span class=\"_ _0\"></span>migliaia</span>, <span class=\"_ _0\"></span>(Euro <span class=\"_ _2\"></span><span class=\"fc8\">20.143 </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"lsa\">).</span> La movimentaz<span class=\"_ _1\"></span>ione delle attivit\u00e0 a s<span class=\"_ _1\"></span>ervizio del piano \u00e8 <span class=\"_ _1\"></span>di seguito dettag<span class=\"_ _1\"></span>liata: Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Fair value<span class=\"ff2\"> iniziale delle attivit\u00e0 al servizio del piano </span>16.983 16.947 Contributi versati nel piano 88<span class=\"ls0\"> </span>630<span class=\"ls0\"> </span>Benefici erogati dal piano - (878) Rendimento atteso delle attivit\u00e0 a servizio del piano 26<span class=\"ls0\"> </span>66<span class=\"ls0\"> </span>Rettifiche delle attivit\u00e0 al servizio del piano               (365) 726<span class=\"ls0\"> </span>Differenze di conversione (1.237) (508) Fair value<span class=\"ff4\"> finale delle attivit\u00e0 al servizio del piano </span>15.495 16.983 I principali risch<span class=\"_ _1\"></span>i a cui il Gruppo \u00e8 e<span class=\"_ _1\"></span>sposto in relazi<span class=\"_ _1\"></span>one ai fondi pension<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sono di seguit<span class=\"_ _1\"></span>o dettagliati: \u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>volatilit\u00e0 de<span class=\"_ _1\"></span>lle attivit\u00e0 a se<span class=\"_ _1\"></span>rvizio dei pi<span class=\"_ _1\"></span>ani: per arrivar<span class=\"_ _1\"></span>e a bilanciare l<span class=\"_ _1\"></span>e passivit\u00e0, la <span class=\"_ _1\"></span>strategia di <span class=\"_ _1\"></span>investimento no<span class=\"_ _1\"></span>n </span>pu\u00f2 <span class=\"_ _4\"></span>limitare <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>proprio <span class=\"_ _4\"></span>orizzonte <span class=\"_ _4\"></span>esclusivament<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>ad <span class=\"ff7\">ass<span class=\"_ _1\"></span>et <span class=\"_ _4\"></span>risk-free<span class=\"ff2\">. <span class=\"_ _4\"></span>Ci\u00f2 <span class=\"_ _1\"></span>implica <span class=\"_ _4\"></span>che <span class=\"_ _4\"></span>alcuni <span class=\"_ _4\"></span>investimenti, <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>ad <span class=\"_ _4\"></span>esempio<span class=\"_ _68\"> </span></span></span>azioni <span class=\"_ _4\"></span>quotat<span class=\"ff5\">e, p<span class=\"_ _1\"></span>resentino <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n\u2019alta <span class=\"_ _1\"></span>volatilit\u00e0 <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>breve <span class=\"_ _4\"></span>periodo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>questo <span class=\"_ _1\"></span>esponga <span class=\"_ _4\"></span>i p<span class=\"_ _1\"></span>iani <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>rischi <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>riduzione <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>valore </span>delle <span class=\"_ _0\"></span>attivit\u00e0 nel <span class=\"_ _0\"></span>breve <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conseguen<span class=\"_ _1\"></span>za <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un aumento <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>sbilanci. <span class=\"_ _0\"></span>Questo rischio <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>tuttavia mitigato <span class=\"_ _0\"></span>dalla diversificazion<span class=\"_ _1\"></span>e degli <span class=\"_ _0\"></span>investimenti<span class=\"_ _1\"></span> in numerose classi di investimento, tramite diversi invest<span class=\"_ _1\"></span>ment manager, diversi stili<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>investi<span class=\"_ _1\"></span>mento <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>esposi<span class=\"_ _1\"></span>zioni <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>molteplici <span class=\"_ _4\"></span>fattori <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>perfettamente <span class=\"_ _1\"></span>cor<span class=\"_ _1\"></span>relati <span class=\"_ _1\"></span>tra <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>loro. <span class=\"_ _4\"></span>Inoltre, <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>investimenti <span class=\"_ _4\"></span>son<span class=\"_ _0\"></span><span class=\"ls4\">o<span class=\"_ _68\"> </span></span>continuamente <span class=\"_ _0\"></span>rivisti <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>luce <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>condizioni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>mercato, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>aggiusta<span class=\"_ _1\"></span>menti <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>mantenere <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>schio <span class=\"_ _0\"></span>complessivo <span class=\"_ _2\"></span>a livelli adeguat<span class=\"_ _1\"></span>i; \u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span></span>variazioni <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>rendimenti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>obbl<span class=\"_ _1\"></span>igazioni e<span class=\"_ _1\"></span> ne<span class=\"_ _1\"></span>ll\u2019inflazione <span class=\"_ _1\"></span>attesa: <span class=\"_ _4\"></span>aspettative di<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>rendimenti <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>obbligazio<span class=\"_ _1\"></span>ni in <span class=\"_ _0\"></span>diminuzione e/o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cresc<span class=\"_ _1\"></span>ita <span class=\"_ _2\"></span><span class=\"ff5\">dell\u2019inf<span class=\"_ _1\"></span>lazione <span class=\"_ _0\"></span>portano ad <span class=\"_ _0\"></span>un i<span class=\"_ _0\"></span>ncremen<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore delle <span class=\"_ _0\"></span>passivit<span class=\"_ _1\"></span>\u00e0. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>piani ri<span class=\"_ _0\"></span>du<span class=\"_ _1\"></span>cono <span class=\"_ _0\"></span>tale </span>rischio mediant<span class=\"_ _1\"></span>e investimenti in attiv<span class=\"_ _1\"></span>it\u00e0 \u201cliability hedg<span class=\"_ _1\"></span>ing\u201d; <span class=\"ff2\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span></span>aspettativa di v<span class=\"_ _1\"></span>ita: l\u2019aumento dell\u2019aspe<span class=\"_ _1\"></span>ttativa di vita co<span class=\"_ _1\"></span>mporta un aumento d<span class=\"_ _1\"></span>el valore delle pass<span class=\"_ _1\"></span>ivit\u00e0 del piano.<span class=\"_ _68\"> </span>31. <span class=\"_ _2c\"> </span>Fondi per risch<span class=\"_ _1\"></span>i e oneri<span class=\"_ _68\"> </span> La <span class=\"_ _2\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riport<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fond<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>usi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span><span class=\"ls6\">e </span>2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in Euro migliaia) Non corrente Fondo rischi per garanzie contrattuali                       179  219<span class=\"ls0\"> </span>Fondo per rischi diversi                    1.963  2.117 Totale                    2.142  2.336 Corrente Fondo rischi per garanzie contrattuali                  11.605  9.313 Fondo per rischi diversi                    6.941  9.456 Totale                  18.546  18.769 Totale fondi per rischi e oneri                  20.688               21.105  I <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>includono principalmente: <span class=\"_ _0\"></span>(i) i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>diversi, il <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>accantonamen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>fron<span class=\"_ _1\"></span>te di rischi ambientali e <span class=\"_ _0\"></span>rischi di natura fiscale; e <span class=\"_ _0\"></span>(ii) il <span class=\"_ _0\"></span>fo<span class=\"_ _1\"></span>ndo per<span class=\"_ _0\"></span> rischi per garanzie contrattuali, il quale rappresenta u<span class=\"_ _2\"></span>na stima dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>a front<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>e garanzie <span class=\"_ _1\"></span>previste <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te in <span class=\"_ _1\"></span>relazione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fornitura d<span class=\"_ _1\"></span>egli impianti <span class=\"_ _1\"></span>ed ha <span class=\"_ _1\"></span>un va<span class=\"_ _1\"></span>lore che si attesta ad Eu<span class=\"_ _1\"></span>ro 11.784 <span class=\"ff5\">migliaia per l<span class=\"_ _1\"></span>\u2019anno 202<span class=\"ff2\">2 (Euro 9.532 <span class=\"_ _1\"></span>migliaia al 31 <span class=\"_ _1\"></span>dicembre 2021).  </span></span>Il <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>per r<span class=\"_ _0\"></span>ischi diversi, al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022, si<span class=\"_ _0\"></span> attesta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"fc8\">8.904 <span class=\"_ _0\"></span>migliaia</span> (Euro <span class=\"_ _0\"></span><span class=\"fc8\">11.573 <span class=\"_ _0\"></span></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"lsa\">).</span> <span class=\"ls29\">La</span> movimentazione <span class=\"_ _1\"></span>per l'esercizio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2022 \u00e8 stata <span class=\"ls9\">la</span> s<span class=\"_ _1\"></span>eguente: Fondo rischi per garanzie contrattuali Fondo rischi diversi (in Euro migliaia) Saldo al 31 dicembre 2021 9.532 11.573 Accantonamenti del periodo 4.894 1.570 Utilizzi e rilasci del periodo (2.536) (4.818) Differenze di conversione (106) 579<span class=\"ls0\"> </span>Saldo al 31 dicembre 2022 11.784<span class=\"fc8\"> </span>8.904<span class=\"_ _68\"> </span> 32. <span class=\"_ _2c\"> </span>Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie<span class=\"_ _68\"> </span> La tabella che segue <span class=\"_ _1\"></span>riporta il pros<span class=\"_ _1\"></span>petto di dettaglio d<span class=\"_ _1\"></span>elle passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie al 31 dicembre 2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>2 e 2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>Non corrente (in Euro migliaia)<span class=\"_ _68\"> </span>Debiti verso banche                262.741              -    Debiti per leasing                    4.803          3.784  Totale 267.544        3.784  Corrente Scoperti in conto corrente 282<span class=\"ls0\"> </span>            36  Debiti verso banche 11.740     <span class=\"ls0\">256.101  </span>Debiti per leasing 1.633         1.637  Fair value<span class=\"ff2\"> degli strumenti derivati </span>-         1.589  Totale 13.655 259.363 Totale debiti e passivit\u00e0 finanziarie 281.199 263.147<span class=\"_ _68\"> </span>Debiti verso banche  <span class=\"_ _1\"></span> Nella tabella che segue<span class=\"_ _1\"></span>, \u00e8 riportato il de<span class=\"_ _1\"></span>ttaglio dei debit<span class=\"_ _1\"></span>i verso banche e scope<span class=\"_ _1\"></span>rti in conto cor<span class=\"_ _1\"></span>rente: <span class=\"ff4 fs11\"> </span>Al 31 dicembre 2022 Al 31 dicembre 2021 Non corrente Corrente Totale Non corrente Corrent<span class=\"_ _68\"> </span>e Totale (in Euro migliaia) Nuovo Finanziamento Pool (IDN) 178.772 - 178.772 - - - Nuovo Finanziamento Pool (De Nora Holdings US Inc) 83.969 10<span class=\"ls0\"> </span>83.979 - - - Sumitomo Mitsui Banking Co. (De Nora Permelec Ltd) - 9.953 9.953 - - - Sumitomo Mitsui Trust Bank (De Nora Permelec Ltd) - 355<span class=\"ls0\"> </span>355<span class=\"ls0\"> </span>- - - Bank of Yokohama (De Nora Permelec Ltd) - 1.422 1.422 - - - Finanziamento Pool (IDN) - - - - 119.860 119.860 Finanziamento Unicredit (IDN) - - - - 40.001 40.001 Finanziamento Pool (De Nora Holdings US Inc) - - - - 33.508 33.508 Finanziamenti BNL (IDN) - - - - 31.059 31.059 Finanziamento BPM (IDN) - - - - 15.005 15.005 Finanziamento BPER (IDN)  - - - - 15.003 15.003 Finanziamenti a breve termine (De Nora Brazil) - - - - 1.664 1.664 Scoperti di conto corrente e ratei passivi finanziari - 282<span class=\"ls0\"> </span>282<span class=\"ls0\"> </span>- 37<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>Totale 262.741 12.022 274.763 - 256.137 256.137 Al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>2021 <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>debiti <span class=\"_ _c\"></span>verso <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>approssima <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>iscrizion<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>costo ammortizzato.<span class=\"ff7 fs4\"> </span>Finanziamento Poo<span class=\"_ _1\"></span>l (IDN) - Finanziamento Pool<span class=\"_ _1\"></span> (De Nora Holdings<span class=\"_ _1\"></span> US Inc) La <span class=\"_ _5\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _5\"> </span>originaria <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>tali <span class=\"_ _10\"> </span>finanziame<span class=\"_ _1\"></span>nti <span class=\"_ _10\"> </span>era <span class=\"_ _10\"> </span>fissa<span class=\"_ _1\"></span>ta <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>data <span class=\"_ _5\"> </span>19 <span class=\"_ _10\"> </span>luglio <span class=\"_ _5\"></span>2022. <span class=\"_ _5\"> </span>Tuttavia, <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>luce <span class=\"_ _5\"> </span>delle <span class=\"_ _10\"> </span>necessit<span class=\"_ _1\"></span>\u00e0 finanziarie <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>stato <span class=\"_ _d\"></span>dec<span class=\"_ _1\"></span>iso <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>chiudere <span class=\"_ _c\"></span>anticipatamente <span class=\"_ _d\"></span>tale <span class=\"_ _d\"></span>finanziamento <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>riproporre <span class=\"_ _d\"></span>agli <span class=\"_ _d\"></span>stessi <span class=\"_ _c\"></span>istituti bancari, ai qua<span class=\"_ _1\"></span>li si \u00e8 aggiun<span class=\"_ _1\"></span>to Banco BPM, un <span class=\"_ _1\"></span>rifinanziamento <span class=\"_ _1\"></span>bullet, con scade<span class=\"_ _1\"></span>nza 5 anni, che \u00e8 stato fi<span class=\"_ _1\"></span>rmato in data 5<span class=\"_ _1\"></span> maggio <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>articolato su <span class=\"_ _2\"></span>due <span class=\"_ _0\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls4\">18</span>0.000 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>USD <span class=\"_ _2\"></span>90.000<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>sottoscritte <span class=\"_ _0\"></span>rispettivament<span class=\"_ _1\"></span>e da I<span class=\"_ _1\"></span>ndustrie D<span class=\"_ _1\"></span>e Nora <span class=\"_ _1\"></span>S.p.A<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>e De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>Holdings <span class=\"_ _1\"></span>US. L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>finanziaria <span class=\"_ _1\"></span>\u00e8 esp<span class=\"_ _1\"></span>osta <span class=\"_ _1\"></span>in bilanci<span class=\"_ _1\"></span>o al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e Upfront Fees <span class=\"_ _10\"> </span>pagate <span class=\"_ _10\"> </span>dalle <span class=\"_ _10\"> </span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"> </span>banche <span class=\"_ _10\"> </span>nel <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>omento <span class=\"_ _5\"></span>di <span class=\"_ _10\"> </span>stipula <span class=\"_ _10\"> </span>del <span class=\"_ _5\"> </span>contratto<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>e <span class=\"_ _5\"> </span>degli <span class=\"_ _10\"> </span>altri <span class=\"_ _10\"> </span>oneri <span class=\"_ _10\"> </span>diretta<span class=\"_ _1\"></span>mente <span class=\"_ _10\"> </span>legati all\u2019accensione de<span class=\"_ _1\"></span>i finanziamen<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span><span class=\"ff2\">, al 31 di<span class=\"_ _1\"></span>cembre 2022 pari a comp<span class=\"_ _1\"></span>lessivi Euro 1.639 migliaia.<span class=\"_ _1\"></span> </span>In conseguenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tale finanziamento a <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>termine<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state suc<span class=\"_ _0\"></span>cessiva<span class=\"_ _1\"></span>mente <span class=\"_ _0\"></span>rimborsate tutte <span class=\"_ _0\"></span>le ulteriori <span class=\"_ _0\"></span>linee di finanziamento dell<span class=\"_ _1\"></span>a capogruppo. Il <span class=\"_ _0\"></span>nuovo <span class=\"_ _0\"></span>finanziamento <span class=\"_ _0\"></span>p<span class=\"ff5\">ool considera <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse <span class=\"_ _0\"></span>parametrati all\u2019Euribor <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>mesi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>in Euro <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l </span>SOFR <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>parte <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>USD, <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>aggiunta <span class=\"_ _4\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>margine <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _4\"></span>variare <span class=\"_ _1\"></span>semestra<span class=\"_ _1\"></span>lmente, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>partire <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>gennaio <span class=\"_ _1\"></span>2023, in funzione dell\u2019evoluzion<span class=\"_ _1\"></span>e del livello di <span class=\"_ _0\"></span><span class=\"ff7\">Leve<span class=\"_ _1\"></span>rage <span class=\"ff2\">del Gruppo: il margine iniziale attualmente<span class=\"_ _1\"></span> in essere \u00e8 pari a 1,15% </span></span>per <span class=\"_ _0\"></span>la quota in <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>e 1,40% per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota in <span class=\"_ _0\"></span>USD. Il <span class=\"_ _0\"></span><span class=\"ff5\">\u201c<span class=\"ff7\">leverage ratio<span class=\"_ _0\"></span></span>\u201d, dato <span class=\"_ _0\"></span>dal rapporto fra <span class=\"_ _0\"></span>Indebitamento consolida<span class=\"_ _1\"></span>to </span>netto <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>EBITDA <span class=\"_ _0\"></span>consolidato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>l\u2019unico <span class=\"_ _0\"></span>covenant <span class=\"_ _2\"></span>finanzia<span class=\"_ _1\"></span>rio <span class=\"_ _2\"></span>inserito <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>finanziamento <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _2\"></span>che non possa superare per t<span class=\"_ _0\"></span>utta la durata del contratto il valore di<span class=\"_ _0\"></span> 3,5. <span class=\"_ _0\"></span>Al 31 dicembre 2022 <span class=\"_ _0\"></span>il parametro in <span class=\"_ _0\"></span>oggetto risult<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span>ampiamente <span class=\"_ _b\"> </span>rispettato. <span class=\"_ _e\"> </span>Il <span class=\"_ _b\"> </span>mancato <span class=\"_ _e\"> </span>rispetto <span class=\"_ _b\"> </span>del <span class=\"_ _e\"> </span>covenant <span class=\"_ _b\"> </span>finanziario <span class=\"_ _b\"> </span>si <span class=\"_ _e\"> </span>identifica <span class=\"_ _b\"> </span>come <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>evento <span class=\"_ _e\"> </span>di <span class=\"_ _b\"> </span>default <span class=\"_ _e\"> </span>o inadempimento. <span class=\"_ _c\"></span>Nello <span class=\"_ _c\"></span>specifico, <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>evento <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>default <span class=\"_ _c\"></span>o <span class=\"_ _d\"></span>inadempiment<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>avrebbe <span class=\"_ _c\"></span>come <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>onseguenza <span class=\"_ _c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>possibilit\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a discrezione delle <span class=\"_ _0\"></span>banche, <span class=\"_ _0\"></span>di richiedere <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>immedia<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>fondi, <span class=\"_ _0\"></span>a m<span class=\"_ _0\"></span>eno che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situazione non <span class=\"_ _0\"></span>venga <span class=\"_ _0\"></span>sanata, <span class=\"_ _2\"></span>ai sensi <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>conformit\u00e0 <span class=\"_ _d\"></span>ai <span class=\"_ _5\"></span>termini <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>condizioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>cui <span class=\"_ _5\"></span>al <span class=\"_ _5\"> </span>contratto <span class=\"_ _d\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>finanzia<span class=\"_ _1\"></span>mento, <span class=\"_ _5\"></span>entro <span class=\"_ _5\"></span>20 <span class=\"_ _5\"></span>giorni <span class=\"_ _d\"></span>lavorativi <span class=\"_ _d\"></span>dalla presentazione del<span class=\"_ _1\"></span>la certificazione d<span class=\"_ _1\"></span>i tale covenant f<span class=\"_ _1\"></span>inanziario.  Finanziamento Sum<span class=\"_ _1\"></span>itomo Mitsui Banking Co<span class=\"_ _68\"> </span>La <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollata <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>Perm<span class=\"_ _1\"></span>elec <span class=\"_ _1\"></span>Ltd <span class=\"_ _1\"></span>ha <span class=\"_ _4\"></span>sottoscritto <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>Sumi<span class=\"_ _1\"></span>tomo <span class=\"_ _1\"></span>Mitsui <span class=\"_ _4\"></span>Banking C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>finanziam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>breve termine per un va<span class=\"_ _1\"></span>lore nozionale al 31 d<span class=\"_ _1\"></span>icembre 2022 di <span class=\"_ _1\"></span>1.400 milioni di Ye<span class=\"_ _1\"></span>n Giapponesi (p<span class=\"_ _1\"></span>ari a Euro 9.953 miglia<span class=\"_ _1\"></span>ia) <span class=\"ls6\">a </span>un tasso annuo par<span class=\"_ _1\"></span>i allo 0,13%, con sc<span class=\"_ _1\"></span>adenza 31 gennaio 2023.<span class=\"_ _1\"></span> Finanziamento Sum<span class=\"_ _1\"></span>itomo Mitsui Trust Ba<span class=\"_ _1\"></span>nk<span class=\"ff1\"> </span>La<span class=\"ls0\"> <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _c\"></span>Perm<span class=\"_ _1\"></span>elec <span class=\"_ _2\"></span>Ltd <span class=\"_ _c\"></span>ha <span class=\"_ _2\"></span>sottoscritto <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>finanziamento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve <span class=\"_ _c\"></span>termine <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>Sumitomo <span class=\"_ _0\"></span>Mitsui </span>Trust <span class=\"_ _0\"></span>Bank <span class=\"_ _0\"></span>per complessivi <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Yen <span class=\"_ _0\"></span>Giapponesi (pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>355 <span class=\"_ _0\"></span>migliaia) <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso annuo <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>0,163%<span class=\"ls4\">, </span>con scadenza 31 genn<span class=\"_ _1\"></span>aio 2023. Finanziamento Ban<span class=\"_ _1\"></span>k of Yokohama<span class=\"ff1\"> </span>La societ\u00e0 <span class=\"_ _0\"></span>controllata De <span class=\"_ _0\"></span>Nora Permelec Ltd <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>sottoscritto un <span class=\"_ _0\"></span>finanziamento a <span class=\"_ _0\"></span>breve termine <span class=\"_ _0\"></span>con Bank <span class=\"_ _0\"></span>of Yokohama per comple<span class=\"_ _1\"></span>ssivi 200 <span class=\"_ _1\"></span>milioni di <span class=\"_ _1\"></span>Yen G<span class=\"_ _1\"></span>iapponesi <span class=\"_ _1\"></span>(Euro 1.422 <span class=\"_ _1\"></span>migliaia) a<span class=\"_ _1\"></span>d un <span class=\"_ _1\"></span>tasso annuo <span class=\"_ _1\"></span>dello 0,168<span class=\"_ _1\"></span>%, con <span class=\"_ _1\"></span>scadenza 3<span class=\"_ _1\"></span>1 gennaio 2023. Il <span class=\"_ _0\"></span>debito <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>lessivo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>Per<span class=\"_ _1\"></span>melec <span class=\"_ _0\"></span>Ltd <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 \u00e8 <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>1.650 <span class=\"_ _2\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Yen Giapponesi, pari a Euro <span class=\"_ _1\"></span>11.730 migliaia <span class=\"_ _1\"></span>al cambio di fine eserciz<span class=\"_ _1\"></span>io.<span class=\"_ _68\"> </span>Debiti per leasing<span class=\"_ _68\"> </span><span class=\"_ _1\"></span> Rappresentano <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>rilevate <span class=\"_ _1\"></span>secondo <span class=\"_ _4\"></span><span class=\"ff5\">quant<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>previsto <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Leasing</span>\u201d; <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>debito <span class=\"_ _4\"></span>\u00e8 in <span class=\"_ _4\"></span>particolare<span class=\"_ _1\"></span> </span>l\u2019obbligazione <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>fettuare<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagament<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>previsti <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>contratto. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>merito <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>scadenze <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>dei debiti per <span class=\"ff7\">leasing<span class=\"ff5\">, s<span class=\"_ _1\"></span>i rimanda alla nota<span class=\"_ _1\"></span> 36 \u201cInformativa sui <span class=\"_ _1\"></span>rischi\u201d per ulteriori dettagli.</span></span><span class=\"ff7\"><span class=\"ff5\"><span class=\"ff2\"> <span class=\"_ _1\"></span> </span></span></span>Indebitamento f<span class=\"_ _1\"></span>inanziario netto La t<span class=\"_ _1\"></span>abella <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>segue <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>prospetto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dettag<span class=\"_ _1\"></span>lio de<span class=\"_ _1\"></span>lla <span class=\"_ _1\"></span>composizione <span class=\"_ _1\"></span>dell\u2019ind<span class=\"_ _1\"></span>ebitamento <span class=\"_ _1\"></span>finanziario <span class=\"_ _4\"></span>netto d<span class=\"_ _1\"></span>el G<span class=\"_ _1\"></span>ruppo determinato <span class=\"_ _b\"> </span>secondo <span class=\"_ _b\"> </span>quanto <span class=\"_ _e\"> </span>previsto <span class=\"_ _b\"> </span>dalla <span class=\"_ _e\"> </span>comunicazion<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>CONSOB <span class=\"_ _e\"> </span>DEM/6064293 <span class=\"_ _b\"> </span>del <span class=\"_ _e\"> </span>28 <span class=\"_ _b\"> </span>l<span class=\"_ _0\"></span>uglio <span class=\"_ _b\"> </span>2006, <span class=\"_ _b\"> </span>come modificata <span class=\"_ _0\"></span>dalla comunicazione <span class=\"_ _0\"></span>CONSO<span class=\"_ _1\"></span>B <span class=\"_ _0\"></span>n. <span class=\"_ _0\"></span>5/21 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>aprile <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>conformit\u00e0 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Raccomandaz<span class=\"_ _1\"></span>ioni <span class=\"_ _0\"></span>ESMA contenute  negli  ori<span class=\"_ _1\"></span>entamenti  32-382-1138  de<span class=\"_ _1\"></span>l  4  marzo  2021  in  mate<span class=\"_ _1\"></span>ria  di  obblighi  di  info<span class=\"_ _1\"></span>rmativa  ai  sensi  de<span class=\"_ _1\"></span>l r<span class=\"ff5\">egolamento <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>(l\u2019\u201c<span class=\"ff4\">Indebitamento <span class=\"_ _0\"></span>Finanziario <span class=\"_ _0\"></span>Netto <span class=\"_ _0\"></span>- <span class=\"_ _2\"></span>ESMA</span>\u201d). <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31 </span>dicembre 2022 e al 31 <span class=\"_ _1\"></span>dicembre 2021<span class=\"ls9\">: <span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Al 31 dicembre<span class=\"_ _1\"></span> 2022 2021  (in migliaia di E<span class=\"_ _1\"></span>uro) A Disponibilit\u00e0 li<span class=\"_ _1\"></span>quide 170.667 72.591<span class=\"fsa\"> </span>B Mezzi equivale<span class=\"_ _1\"></span>nti a disponibilit\u00e0 l<span class=\"_ _1\"></span>iquide 3.462 1.252<span class=\"_ _68\"> </span>C Altre attivit\u00e0 fin<span class=\"_ _1\"></span>anziarie corrent<span class=\"_ _1\"></span>i 159.036 478<span class=\"fsa ls0\"> </span>D Liquidit\u00e0 (A + B<span class=\"_ _1\"></span> + C) 333.165 74.321<span class=\"fsa fc0\"> </span>E Debito finanziari<span class=\"_ _1\"></span>o corrente 12.666 256.812<span class=\"fsa\"> </span>F Parte corrente de<span class=\"_ _1\"></span>l debito finanziario n<span class=\"_ _1\"></span>on corrente 1.633 1.637<span class=\"fsa\"> </span>G Indebitamento fin<span class=\"_ _1\"></span>anziario corrente<span class=\"_ _1\"></span> (E + F) 14.299 258.449<span class=\"fsa fc0\"> </span>- di cui quota <span class=\"_ _1\"></span>garantita  - 1.664 <span class=\"fsa\"> </span>- di cui quota <span class=\"_ _1\"></span>non garantita  14.299 256.785 <span class=\"fsa\"> </span>H Indebitamento fin<span class=\"_ _1\"></span>anziario corrente<span class=\"_ _1\"></span> netto (G + D<span class=\"_ _1\"></span>) (318.866) 184.128<span class=\"fsa fc0\"> </span>I Debito finanziari<span class=\"_ _1\"></span>o non corrente 267.544 3.784<span class=\"fsa\"> </span>J Strumenti di de<span class=\"_ _1\"></span>bito - -<span class=\"ls1\">   </span><span class=\"fsa\"> </span>K Debiti commer<span class=\"_ _1\"></span>ciali e altri debiti <span class=\"_ _1\"></span>non correnti - -<span class=\"ls1\">   </span><span class=\"fsa\"> </span>L Indebitamento fin<span class=\"_ _1\"></span>anziario non c<span class=\"_ _1\"></span>orrente (I + J +<span class=\"_ _1\"></span> K) 267.544 3.784<span class=\"fsa fc0\"> </span>- di cui quota <span class=\"_ _1\"></span>garantita  - - <span class=\"ff7 fsa\"> </span>- di cui quota <span class=\"_ _1\"></span>non garantita  267.544 3.784 <span class=\"ff7 fsa\"> </span>M Indebitamento Finanziario Netto (Disponibilit\u00e0 finanziarie nette) - ESMA (H + L) (51.322) 187.912<span class=\"_ _68\"> </span>Di <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riporta <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>riconciliazione <span class=\"_ _4\"></span>tra <span class=\"_ _1\"></span><span class=\"ff5\">l\u2019Indebitamento <span class=\"_ _4\"></span>Finanziario <span class=\"_ _4\"></span>Netto <span class=\"_ _1\"></span>\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">ESMA<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>\u2019indebitame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>finanziario <span class=\"_ _4\"></span>netto<span class=\"_ _1\"></span> </span></span></span>del Gruppo <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>monitorato <span class=\"_ _1\"></span>dal Gruppo <span class=\"_ _1\"></span>(di seguito <span class=\"_ _1\"></span>l\u2019\u201c<span class=\"ff4\">Indebitamento Finanz<span class=\"_ _1\"></span>iario N<span class=\"_ _1\"></span>etto <span class=\"ffa\">\u2013</span> De Nor<span class=\"_ _1\"></span>a<span class=\"ff5\">\u201d) al 31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _1\"></span> </span></span>2022 e 2021:<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>2022<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Indebitamento Finanziario Netto (Disponibilit\u00e0 <span class=\"_ _0\"></span>finanziarie nett<span class=\"_ _1\"></span>e) <span class=\"ffa fc18\">\u2013</span> ESMA<span class=\"_ _68\"> </span>(51.322)<span class=\"_ _68\"> </span>187.912<span class=\"_ _68\"> </span>Fair value<span class=\"ff2\"> degli strumenti finanziari a copertura di rischio di cambio<span class=\"_ _68\"> </span></span>(644)<span class=\"_ _68\"> </span>914<span class=\"ls0\"> </span>Indebitamento Finanziario Netto (Disponibilit\u00e0 <span class=\"_ _0\"></span>finanziarie nett<span class=\"_ _1\"></span>e) <span class=\"ffa fc18\">\u2013</span> De<span class=\"_ _68\"> </span>Nora<span class=\"_ _68\"> </span>(51.966)<span class=\"_ _68\"> </span>188.826<span class=\"_ _68\"> </span>Nel 2022 <span class=\"_ _0\"></span>si \u00e8 <span class=\"_ _0\"></span>passato da <span class=\"_ _0\"></span>un <span class=\"fc0\">Indebitamento Finanziario Netto <span class=\"_ _0\"></span>- ESMA <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>dicembre 2021 di <span class=\"_ _0\"></span>Euro 187.912 migliaia a<span class=\"_ _68\"> </span></span>Disponibilit\u00e0 <span class=\"_ _c\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iarie <span class=\"_ _d\"></span>nette <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>Euro <span class=\"_ _c\"></span>51.322 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _d\"></span>2022. <span class=\"_ _d\"></span>Il<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>miglioramento <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>complessivi <span class=\"_ _d\"></span>Euro<span class=\"_ _1\"></span> 239.234 migliaia <span class=\"ff5\">\u00e8 p<span class=\"_ _1\"></span>rincipalmente ricond<span class=\"_ _1\"></span>ucibile all\u2019effett<span class=\"_ _1\"></span>o combinato dei seguen<span class=\"_ _1\"></span>ti fattori:<span class=\"ff2\"> </span></span>(i)<span class=\"ff3 ls0\"> <span class=\"_ _55\"> </span><span class=\"ff2\">la liquid<span class=\"ff5\">it\u00e0 genera<span class=\"_ _1\"></span>ta dall\u2019attivit\u00e0 operativa n<span class=\"_ _1\"></span>e<span class=\"ff2 ls9\">l <span class=\"ls0\">2022 pari a Eu<span class=\"_ _1\"></span>ro 112.823 migliaia;<span class=\"_ _68\"> </span></span></span></span></span></span>(ii)<span class=\"ff3\"> <span class=\"_ _3\"> </span><span class=\"ff5\">la <span class=\"_ _10\"> </span>liquidit\u00e0 <span class=\"_ _5\"> </span>incassata <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>seguito <span class=\"_ _10\"> </span>del<span class=\"_ _1\"></span>l\u2019aumento <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>capitale <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>servizio <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>colloca<span class=\"_ _1\"></span>mento <span class=\"_ _5\"> </span>istituzionale <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>azioni<span class=\"_ _68\"> </span></span></span>ordinarie <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>Industrie <span class=\"_ _c\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _c\"></span>S.p.A. <span class=\"_ _c\"></span>su <span class=\"_ _c\"></span>Euronext <span class=\"_ _2\"></span>Milan <span class=\"_ _c\"></span>(Euro <span class=\"_ _c\"></span>196.581 <span class=\"_ _c\"></span>migliaia<span class=\"ls4\">, <span class=\"_ _c\"></span></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>delle <span class=\"_ _2\"></span>commissioni <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span>collocamento e de<span class=\"_ _1\"></span>i costi di consulenza I<span class=\"_ _1\"></span>PO capitalizzati<span class=\"lsf\">);</span> (iii)<span class=\"ff3\"> <span class=\"_ _5\"></span></span>la liquidit\u00e0 ass<span class=\"_ _1\"></span>orbita nel 2022 <span class=\"ff5\">dall\u2019attiv<span class=\"_ _1\"></span>it\u00e0 di investimento pa<span class=\"_ _1\"></span>ri a Euro <span class=\"ff2\">45.777 migl<span class=\"_ _1\"></span>iaia;<span class=\"_ _68\"> </span></span></span>(iv)<span class=\"ff3\"> <span class=\"_ _10\"> </span></span>i di<span class=\"_ _0\"></span>videndi <span class=\"_ _1\"></span>distribuiti pari a<span class=\"_ _1\"></span> Euro 20.030 migliaia.<span class=\"_ _1\"></span> Per ulteriori dettagl<span class=\"_ _1\"></span>i circa i flussi finanz<span class=\"_ _1\"></span>iari di periodo si facc<span class=\"_ _1\"></span>ia riferimento a<span class=\"_ _1\"></span>l rendiconto finanzi<span class=\"_ _1\"></span>ario consolida<span class=\"_ _1\"></span>to.<span class=\"_ _0\"></span><span class=\"ff1\"> </span>33. <span class=\"_ _2c\"> </span>Debiti commerc<span class=\"_ _1\"></span>iali<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il pros<span class=\"_ _1\"></span>petto di dettaglio d<span class=\"_ _1\"></span>ei debiti commercia<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span><span class=\"lsb\">al</span> 31 dicembre <span class=\"_ _1\"></span>2022 e 2021.<span class=\"_ _68\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in Euro migliaia)<span class=\"_ _68\"> </span>Non corrente<span class=\"_ _68\"> </span>Debiti verso terzi<span class=\"_ _68\"> </span>83<span class=\"ls0\"> </span>177<span class=\"ls0\"> </span>Totale debiti commerciali non correnti<span class=\"_ _68\"> </span>83<span class=\"ls0\"> </span>177<span class=\"ls0\"> </span>Corrente<span class=\"_ _68\"> </span>Debiti verso terzi<span class=\"_ _68\"> </span>79.665    <span class=\"ls0\">60.456<span class=\"_ _68\"> </span></span>Debiti verso societ\u00e0 correlate<span class=\"_ _68\"> </span>889<span class=\"ls0\"> </span>969<span class=\"fc0 ls0\"> </span>Totale debiti commerciali correnti<span class=\"_ _68\"> </span>80.554<span class=\"_ _68\"> </span>61.425<span class=\"_ _68\"> </span>I <span class=\"_ _2\"></span>debiti <span class=\"_ _c\"></span>commerc<span class=\"_ _1\"></span>iali <span class=\"_ _2\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _c\"></span>si <span class=\"_ _2\"></span>attestano <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span><span class=\"fc8\">80.637 <span class=\"_ _2\"></span>migliaia</span>, <span class=\"_ _2\"></span>(Euro <span class=\"_ _c\"></span><span class=\"fc8\">61.602 <span class=\"_ _2\"></span></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _c\"></span>dicembre<span class=\"_ _68\"> </span>2021<span class=\"lsa\">).</span> La <span class=\"_ _2\"></span>voce <span class=\"_ _2\"></span>comprende, <span class=\"_ _2\"></span>principalmente, <span class=\"_ _2\"></span>debiti <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>acquisti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>beni <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>servizi, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>scadenza <span class=\"_ _2\"></span>entro <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>dodici <span class=\"_ _c\"></span>mesi. <span class=\"_ _2\"></span>Si<span class=\"_ _1\"></span> ritiene che il va<span class=\"_ _1\"></span>lore contabile dei de<span class=\"_ _1\"></span>biti commercia<span class=\"_ _1\"></span>li approssimi il lo<span class=\"_ _1\"></span>ro <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>.<span class=\"_ _68\"> </span>34. <span class=\"_ _2c\"> </span>Debiti per impos<span class=\"_ _1\"></span>te sul reddito<span class=\"_ _68\"> </span>I <span class=\"_ _1\"></span>debiti <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>reddito <span class=\"_ _4\"></span>al 31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 risultano<span class=\"_ _1\"></span> pari <span class=\"_ _4\"></span>a Euro <span class=\"_ _1\"></span><span class=\"fc8\">10.970 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>(<span class=\"fc0\">Euro <span class=\"_ _1\"></span><span class=\"fc8\">27.392 <span class=\"_ _1\"></span><span class=\"fc0\">miglia<span class=\"_ _1\"></span>ia<span class=\"_ _68\"> </span></span></span></span></span>al 31 dicembre 2021)<span class=\"_ _1\"></span>.<span class=\"_ _68\"> </span> 35. <span class=\"_ _2c\"> </span>Altri debiti<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il prospetto d<span class=\"_ _1\"></span>i dettaglio degli <span class=\"_ _1\"></span>altri debiti <span class=\"ls6\">al</span> 31 dicembre 2022 e 2021.<span class=\"_ _1\"></span> Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in Euro migliaia)<span class=\"_ _68\"> </span>Non corrente<span class=\"_ _68\"> </span>Ratei e risconti passivi                   -<span class=\"ls1\"> </span>            29<span class=\"_ _68\"> </span>Debiti verso dipendenti              1.357           865<span class=\"_ _68\"> </span>Debiti verso l'erario                 263           248<span class=\"_ _68\"> </span>Anticipi da clienti                     <span class=\"ls2\">4 </span>               <span class=\"ls2\">8<span class=\"_ _68\"> </span></span>Altri debiti verso terzi                 <span class=\"ls2\">31</span>6        545<span class=\"_ _68\"> </span>Altri debiti verso societ\u00e0 correlate                 444 488<span class=\"fc0 ls0\"> </span>Totale<span class=\"_ _68\"> </span>2.384 2.183<span class=\"_ _68\"> </span>Corrente<span class=\"_ _68\"> </span>Anticipi da clienti<span class=\"_ _68\"> </span>34.482<span class=\"_ _68\"> </span>34.791<span class=\"_ _68\"> </span>Anticipi da societ\u00e0 correlate<span class=\"_ _68\"> </span>33.024<span class=\"_ _68\"> </span>25.722<span class=\"_ _68\"> </span>Ratei e risconti passivi<span class=\"_ _68\"> </span>6.322<span class=\"_ _68\"> </span>5.897<span class=\"_ _68\"> </span>Debiti verso dipendenti<span class=\"_ _68\"> </span>16.493<span class=\"_ _68\"> </span>15.735<span class=\"_ _68\"> </span>Debiti verso istituti previdenziali<span class=\"_ _68\"> </span>2.524<span class=\"_ _68\"> </span>2.286<span class=\"_ _68\"> </span>Debiti per ritenute d'acconto<span class=\"_ _68\"> </span>1.810<span class=\"_ _68\"> </span>1.063<span class=\"_ _68\"> </span>Debiti per IVA<span class=\"_ _68\"> </span>2.745<span class=\"_ _68\"> </span>2.327<span class=\"_ _68\"> </span>Altri debiti verso l'erario<span class=\"_ _68\"> </span>1.963<span class=\"_ _68\"> </span>2.533<span class=\"_ _68\"> </span>Altri debiti verso terzi<span class=\"_ _68\"> </span>2.254<span class=\"_ _68\"> </span>1.888<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>101.617<span class=\"_ _68\"> </span>92.242<span class=\"_ _68\"> </span>Totale altri debiti<span class=\"_ _68\"> </span>104.001<span class=\"_ _68\"> </span>94.425<span class=\"_ _68\"> </span>I debiti verso dip<span class=\"_ _1\"></span>endenti si riferiscono a<span class=\"_ _1\"></span>lle quote maturate <span class=\"_ _1\"></span>e non ancora liquida<span class=\"_ _1\"></span>te, quali ferie e pre<span class=\"_ _1\"></span>mi.<span class=\"_ _0\"></span> E. INFORMATIVA SUI RISCHI FINANZIARI<span class=\"_ _68\"> </span>36. <span class=\"_ _2c\"> </span>Informativa sui <span class=\"_ _1\"></span>rischi finanziari<span class=\"_ _68\"> </span>Nell\u2019ambito <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>rischi <span class=\"_ _1\"></span>d\u2019impresa, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>principali <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span><span class=\"ff2\">finanziari <span class=\"_ _1\"></span>identifica<span class=\"_ _1\"></span>ti, <span class=\"_ _1\"></span>monitorati <span class=\"_ _4\"></span>e, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>specificato,<span class=\"_ _1\"></span> </span>attivamente ges<span class=\"_ _1\"></span>titi dal Gruppo, sono <span class=\"_ _1\"></span>i seguenti:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">rischio di credi<span class=\"_ _1\"></span>to, derivante dalla po<span class=\"_ _1\"></span>ssibilit\u00e0 di <span class=\"ff7\">default</span> di una con<span class=\"_ _1\"></span>troparte; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">rischio di liquid<span class=\"_ _1\"></span>it\u00e0, derivante dal<span class=\"_ _1\"></span>la mancanza di r<span class=\"_ _1\"></span>isorse finanziarie per <span class=\"_ _1\"></span>far fronte agli impegn<span class=\"_ _1\"></span>i finanziari;<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">rischio di merca<span class=\"_ _1\"></span>to. </span></span>Obiettivo del Gruppo \u00e8 il<span class=\"_ _0\"></span> mantenimen<span class=\"_ _1\"></span>to nel <span class=\"_ _0\"></span>tempo di una gestione bilanciata della propria esposizione finanziaria, atta<span class=\"_ _68\"> </span>a ga<span class=\"_ _0\"></span><span class=\"ff5\">rantire una struttura del <span class=\"_ _0\"></span>passivo in <span class=\"_ _0\"></span>equilibrio con la <span class=\"_ _0\"></span>composizione dell\u2019attivo di <span class=\"_ _0\"></span>bilancio e in <span class=\"_ _0\"></span>grado di <span class=\"_ _0\"></span>assicurare la<span class=\"_ _68\"> </span></span>necessaria <span class=\"_ _1\"></span>flessibilit\u00e0 opera<span class=\"_ _1\"></span>tiva attraverso <span class=\"_ _1\"></span>l\u2019utilizzo del<span class=\"_ _1\"></span>la liquidit\u00e0 gen<span class=\"_ _1\"></span>erata dalle <span class=\"_ _1\"></span>attivit\u00e0 operative <span class=\"_ _1\"></span>correnti e <span class=\"_ _1\"></span>il ricor<span class=\"ff2\">so a<span class=\"_ _68\"> </span></span>finanziamenti banca<span class=\"_ _1\"></span>ri.<span class=\"_ _68\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>attribuisce <span class=\"_ _0\"></span>grande <span class=\"_ _0\"></span>importanza <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>presidio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>ai <span class=\"_ _0\"></span>sistemi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>controllo, <span class=\"_ _0\"></span>quali <span class=\"_ _2\"></span>condizion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>gar<span class=\"_ _0\"></span>antire<span class=\"_ _1\"></span> una gest<span class=\"_ _1\"></span>ione effic<span class=\"_ _1\"></span>iente dei <span class=\"_ _1\"></span>rischi <span class=\"_ _1\"></span>assunti. Coe<span class=\"_ _1\"></span>rentemente <span class=\"_ _1\"></span>con tale<span class=\"_ _1\"></span> obiett<span class=\"_ _1\"></span>ivo, il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>ha ado<span class=\"_ _1\"></span>ttato un<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sistema <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>gestione<span class=\"_ _68\"> </span>del <span class=\"_ _1\"></span>rischio <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>str<span class=\"_ _1\"></span>ategie, <span class=\"_ _1\"></span>policies <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>procedur<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>formalizz<span class=\"_ _1\"></span>ate <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>garantisca <span class=\"_ _4\"></span>l\u2019individuazione, <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>misurazione <span class=\"_ _4\"></span>ed <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>controllo<span class=\"_ _1\"></span> a livello centra<span class=\"_ _1\"></span>le per l\u2019intero Gruppo d<span class=\"_ _1\"></span>el grado di espo<span class=\"_ _1\"></span>sizione ai singoli rischi.<span class=\"ff2\"> </span>Le politiche di ges<span class=\"_ _1\"></span>tione dei rischi finanzia<span class=\"_ _1\"></span>ri del Gruppo hanno lo s<span class=\"_ _1\"></span>copo di:<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">identificare ed <span class=\"_ _1\"></span>analizzare i r<span class=\"_ _1\"></span>ischi ai quali il Gruppo \u00e8 e<span class=\"_ _1\"></span>sposto;<span class=\"_ _68\"> </span></span></span>-<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff5\">definire <span class=\"_ _42\"> </span>l\u2019architettura <span class=\"_ _42\"> </span>organizzativa<span class=\"_ _1\"></span>, <span class=\"_ _42\"> </span>con <span class=\"_ _20\"> </span>individuazione <span class=\"_ _42\"> </span>delle <span class=\"_ _42\"> </span>unit\u00e0 <span class=\"_ _42\"> </span>organizzative <span class=\"_ _42\"> </span>coinvolte, <span class=\"_ _42\"> </span>relative<span class=\"_ _1\"></span> </span></span>responsabilit\u00e0 e <span class=\"_ _1\"></span>sistema di deleghe;<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">individuare i p<span class=\"_ _1\"></span>rincipi di <span class=\"ff7\">risk managemen<span class=\"_ _1\"></span>t<span class=\"ff2\"> su cui si fonda la ges<span class=\"_ _1\"></span>tione operativa dei<span class=\"_ _1\"></span> rischi;<span class=\"_ _68\"> </span></span></span></span></span>-<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff5\">individuare le t<span class=\"_ _1\"></span>ipologie di opera<span class=\"_ _1\"></span>zioni ammesse per <span class=\"_ _1\"></span>la copertura dell\u2019esp<span class=\"_ _1\"></span>osizione.<span class=\"ff2\"> </span></span></span>La seguente no<span class=\"_ _1\"></span>ta fornisce indicazioni q<span class=\"_ _1\"></span>ualitative e qu<span class=\"ff5\">antitative di rife<span class=\"_ _1\"></span>rimento sull\u2019inc<span class=\"_ _1\"></span>idenza di tali rischi s<span class=\"_ _1\"></span>ul Gruppo.<span class=\"ff2\"> </span></span>Rischio di cred<span class=\"_ _1\"></span>ito<span class=\"_ _68\"> </span>Il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>credito <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rischio <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>cliente <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>controparti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>uno <span class=\"_ _c\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>causi <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span>dita<span class=\"_ _1\"></span> finanziaria <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>adempiendo <span class=\"_ _2\"></span>ad <span class=\"_ _c\"></span>un\u2019obbligazione <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>der<span class=\"_ _1\"></span>iva <span class=\"_ _c\"></span>principalmente <span class=\"_ _2\"></span>dai <span class=\"_ _c\"></span>crediti <span class=\"_ _2\"></span>commerciali <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>dagli <span class=\"_ _c\"></span>investimenti<span class=\"_ _68\"> </span></span>finanziari del Gru<span class=\"_ _1\"></span>ppo.<span class=\"_ _68\"> </span>Il <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>fronteggia <span class=\"_ _b\"> </span>l\u2019esposizione <span class=\"_ _e\"> </span>al <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>credito <span class=\"_ _e\"> </span>insito <span class=\"_ _e\"> </span>nella <span class=\"_ _b\"> </span>possibilit\u00e0 <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>insolvenza <span class=\"_ _e\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">default<span class=\"ff2\">) <span class=\"_ _b\"> </span>e/<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>nel<span class=\"_ _1\"></span> </span></span>deterioramento <span class=\"_ _5\"></span>del <span class=\"_ _d\"></span>merito <span class=\"_ _5\"> </span>creditizio <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>clientela <span class=\"_ _5\"> </span>attraverso <span class=\"_ _5\"> </span>strumenti <span class=\"_ _5\"></span>di <span class=\"_ _5\"> </span>valutazione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>ogni <span class=\"_ _5\"></span>singola <span class=\"_ _5\"> </span>controparte<span class=\"_ _68\"> </span>mediante <span class=\"_ _0\"></span>una struttura <span class=\"_ _0\"></span>organizzativa <span class=\"_ _0\"></span>dedicat<span class=\"_ _1\"></span>a, <span class=\"_ _0\"></span>dotata <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>strumenti adeguati <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>effettuare <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>costante monitoraggio, a<span class=\"_ _68\"> </span>livello giornaliero, de<span class=\"_ _1\"></span>l comportamento<span class=\"_ _1\"></span> e del merito cre<span class=\"_ _1\"></span>ditizio della clientela.<span class=\"_ _68\"> </span>Crediti commerc<span class=\"_ _1\"></span>iali e altri cred<span class=\"_ _1\"></span>iti<span class=\"_ _68\"> </span>Il <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>principal<span class=\"_ _1\"></span>mente <span class=\"_ _2\"></span>conness<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>possibilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>onorino <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>propri <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _1\"></span> del Gruppo alle sc<span class=\"_ _1\"></span>adenze pattuite. Con la <span class=\"_ _1\"></span>maggioranza<span class=\"_ _1\"></span> dei c<span class=\"_ _1\"></span>lienti, i<span class=\"_ _1\"></span>l Gruppo <span class=\"_ _1\"></span>intrattien<span class=\"_ _1\"></span>e rapporti <span class=\"_ _1\"></span>commercia<span class=\"_ _1\"></span>li storici <span class=\"_ _1\"></span>e le<span class=\"_ _1\"></span> perdite <span class=\"_ _1\"></span>su cred<span class=\"_ _1\"></span>iti nel <span class=\"_ _1\"></span>tempo hann<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span>avuto <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>genere <span class=\"_ _2\"></span>incidenze <span class=\"_ _2\"></span>molto <span class=\"_ _2\"></span>limitate <span class=\"_ _2\"></span>sul <span class=\"_ _c\"></span>fatturato. <span class=\"_ _2\"></span>L\u2019attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _c\"></span>verso <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti<span class=\"_ _68\"> </span>avviene <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>report<span class=\"_ _1\"></span>istica <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>prevede <span class=\"_ _2\"></span>un\u2019analisi <span class=\"_ _0\"></span>dell\u2019esposizione <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>caratteristiche <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>credito,<span class=\"_ _68\"> </span>considerando <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>altro <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>dislocazione <span class=\"_ _4\"></span>geografica, <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>canale <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>appartenen<span class=\"_ _1\"></span>za, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>\u2019anzi<span class=\"_ _1\"></span>anit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>l\u2019esperienza <span class=\"_ _4\"></span>storic<span class=\"ff2 ls6\">a<span class=\"_ _68\"> </span></span>sui pagamenti.<span class=\"_ _68\"> </span>Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>accantona <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>fondo <span class=\"_ _2\"></span>svalutazione <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iflette <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>stima <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>possibili <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>sui <span class=\"_ _2\"></span>credit<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>commerciali <span class=\"_ _2\"></span>e <span class=\"_ _d\"></span>sugli <span class=\"_ _2\"></span>altri <span class=\"_ _d\"></span>credit<span class=\"_ _1\"></span>i, <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>compon<span class=\"_ _1\"></span>enti <span class=\"_ _c\"></span>principali <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>svalutazioni<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>specifiche <span class=\"_ _c\"></span>individuali <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>esposizioni<span class=\"_ _68\"> </span>scadut<span class=\"ff5\">e significat<span class=\"_ _1\"></span>ive e svalutazioni di<span class=\"_ _1\"></span> esposizioni omo<span class=\"_ _1\"></span>genee per scadenze, su<span class=\"_ _1\"></span>lla base dell\u2019espe<span class=\"_ _1\"></span>rienza storica.<span class=\"ff2\"> </span></span>Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _68\"> </span>In <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>categoria <span class=\"_ _2\"></span>rientrano <span class=\"_ _0\"></span>investimenti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>azionari <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>quotate, <span class=\"_ _2\"></span>obbligazioni <span class=\"_ _2\"></span>emesse <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _d\"></span>elevat<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span>rating, fondi azionari <span class=\"_ _0\"></span>e obbligazionari. In conseguenza della natura e <span class=\"_ _0\"></span>del rating <span class=\"_ _0\"></span>degli emittenti, i rischi <span class=\"_ _0\"></span>di credito legati<span class=\"_ _68\"> </span>alla <span class=\"_ _e\"> </span>possibile <span class=\"_ _b\"> </span>inadempienza <span class=\"_ _b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>emittenti <span class=\"_ _e\"> </span>strumenti <span class=\"_ _b\"> </span>finanziari, <span class=\"_ _b\"> </span>iscritti <span class=\"_ _e\"> </span>nell\u2019attivo <span class=\"_ _e\"> </span>patrimoniale, <span class=\"_ _b\"> </span>sono <span class=\"_ _e\"> </span>ritenuti <span class=\"_ _b\"> </span>non<span class=\"_ _68\"> </span>significativi.<span class=\"_ _68\"> </span>Il valore contabi<span class=\"_ _1\"></span>le delle attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie rappresenta <span class=\"_ _1\"></span>l\u2019esposizione massim<span class=\"_ _1\"></span>a del Gruppo al ris<span class=\"_ _1\"></span>chio di credito<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span><span class=\"ff2\"> </span>La tabella seguente<span class=\"_ _1\"></span> fornisce i det<span class=\"_ _1\"></span>tagli dell\u2019esposizione<span class=\"_ _1\"></span> creditizia per gli eserc<span class=\"_ _1\"></span>izi conclusi al 3<span class=\"_ _1\"></span>1 dicembre 202<span class=\"ff2\">2 e 2021:<span class=\"_ _68\"> </span></span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Crediti commerciali<span class=\"_ _68\"> </span>123.421<span class=\"_ _68\"> </span>139.974<span class=\"_ _68\"> </span>Investimenti in attivit\u00e0 finanziarie<span class=\"_ _68\"> </span>10.945<span class=\"_ _68\"> </span>3.233<span class=\"_ _68\"> </span>Altri crediti   <span class=\"ls0\">199.054<span class=\"_ _68\"> </span></span>62.97<span class=\"_ _68\"> </span>Cassa e altre disponibilit\u00e0 liquide equivalenti<span class=\"_ _68\"> </span>174.129<span class=\"_ _68\"> </span>73.84<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>507.549                    280.021<span class=\"_ _68\"> </span>In <span class=\"_ _d\"></span>considerazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>natura, <span class=\"_ _d\"></span>ca<span class=\"_ _1\"></span>ratteristiche <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span>versifica<span class=\"_ _1\"></span>zione <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>titoli <span class=\"_ _d\"></span>obb<span class=\"_ _1\"></span>ligazionari, <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>fondi <span class=\"_ _d\"></span>obbligazionari <span class=\"_ _d\"></span>e<span class=\"_ _1\"></span> monetari <span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>elle a<span class=\"_ _1\"></span>zioni ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rientrano ne<span class=\"_ _1\"></span>gli \u201cI<span class=\"_ _1\"></span>nvestimenti <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie\u201d, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>ritiene <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le v<span class=\"_ _1\"></span>ariazioni <span class=\"_ _1\"></span>del <span class=\"ff7\">fair value<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span>intervenute <span class=\"_ _0\"></span>durante<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo e <span class=\"_ _0\"></span>cumulativamente non <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>dipenden<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>variazioni del <span class=\"_ _0\"></span>rischio credito <span class=\"_ _0\"></span>degli emittenti<span class=\"_ _68\"> </span>valori mobilia<span class=\"_ _1\"></span>ri.<span class=\"_ _68\"> </span>L\u2019anzianit\u00e0 dei c<span class=\"_ _1\"></span>rediti commercial<span class=\"_ _1\"></span>i<span class=\"ff4\"> <span class=\"ff2\">per gli esercizi conclus<span class=\"_ _1\"></span>i al 31 dicembre 2022 e 2021 \u00e8 <span class=\"_ _1\"></span>la seguente:<span class=\"_ _68\"> </span></span></span>Al 31 dicembre<span class=\"_ _68\"> </span>% Scaduto al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ff13 ls0\">2<span class=\"ff4\"> </span></span>202<span class=\"ff13 ls0\">1<span class=\"ff2\"> </span></span>202<span class=\"ff13 ls0\">2<span class=\"ff4\"> </span></span>20<span class=\"ff13 ls14\">21<span class=\"ff2 ls0\"> </span></span>(in migliaia di Euro, ad eccezione dei valori percentuali)<span class=\"ff4\"> </span>Crediti commerciali non ancora scaduti<span class=\"_ _68\"> </span>85.700<span class=\"_ _68\"> </span>104.200<span class=\"_ _68\"> </span>69,4%<span class=\"_ _68\"> </span>74,4%<span class=\"_ _68\"> </span>Scaduti da 1-30 giorni<span class=\"_ _68\"> </span>19.009<span class=\"_ _68\"> </span>19.851<span class=\"_ _68\"> </span>15,4%<span class=\"_ _68\"> </span>14,2%<span class=\"_ _68\"> </span>Scaduti da 31-120 giorni<span class=\"_ _68\"> </span>12.934<span class=\"_ _68\"> </span>9.466<span class=\"_ _68\"> </span>10,5%<span class=\"_ _68\"> </span>6,8%<span class=\"_ _68\"> </span>Scaduti da oltre 120 giorni<span class=\"_ _68\"> </span>5.778<span class=\"_ _68\"> </span>6.457<span class=\"_ _68\"> </span>4,7%<span class=\"_ _68\"> </span>4,6%<span class=\"_ _68\"> </span>Crediti commerciali totali<span class=\"ff2\"> </span>123.421<span class=\"_ _68\"> </span>139.974<span class=\"ff2\"> </span>100,0%<span class=\"_ _68\"> </span>100,0%<span class=\"ff2\"> </span>Si <span class=\"_ _d\"></span>ritiene <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>es<span class=\"_ _1\"></span>istano <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>presupposti <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>l<span class=\"ff5\">\u2019</span> <span class=\"_ _d\"></span>inesigibilit\u00e0 <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>cred<span class=\"_ _1\"></span>iti <span class=\"_ _d\"></span>commerciali <span class=\"_ _d\"></span>scadut<span class=\"_ _1\"></span>i, <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>addove <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"></span>stati<span class=\"_ _1\"></span> effettuati accanto<span class=\"_ _1\"></span>namenti fondat<span class=\"_ _1\"></span>i su specifiche valu<span class=\"_ _1\"></span>tazioni sulla recupe<span class=\"_ _1\"></span>rabilit\u00e0 degli stessi.    Rischio di liquid<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _68\"> </span>Il <span class=\"_ _5\"> </span>rischio <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>liquidit\u00e0 <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>rappresentato<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>dalla <span class=\"_ _10\"> </span>possibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _5\"> </span>sia <span class=\"_ _5\"> </span>incapace <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>reperire <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>risorse <span class=\"_ _d\"></span>finanziarie<span class=\"_ _68\"> </span>necessarie <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>garantire<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>\u2019operativit\u00e0 <span class=\"_ _1\"></span>corrente<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>l\u2019adempimento <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>obblighi<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> sca<span class=\"_ _1\"></span>denza, <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse <span class=\"_ _1\"></span>siano <span class=\"_ _4\"></span>disponibili<span class=\"_ _68\"> </span>a costi elevati.<span class=\"_ _68\"> </span>L\u2019approccio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>del<span class=\"ff2\">la <span class=\"_ _c\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>garantire, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>possibile, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>vi <span class=\"_ _c\"></span>siano <span class=\"_ _2\"></span>sempre<span class=\"_ _1\"></span> </span>fondi <span class=\"_ _10\"> </span>sufficient<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>adempiere <span class=\"_ _5\"> </span>alle <span class=\"_ _10\"> </span>proprie <span class=\"_ _10\"> </span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _10\"> </span>alla <span class=\"_ _5\"> </span>scadenza, <span class=\"_ _10\"> </span>sia <span class=\"_ _10\"> </span>in <span class=\"_ _5\"> </span>condizioni <span class=\"_ _10\"> </span>normal<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>tensione<span class=\"_ _68\"> </span>finanziaria, senz<span class=\"_ _1\"></span>a dover sostenere o<span class=\"_ _1\"></span>neri esorbitanti o ri<span class=\"_ _1\"></span>schiare di danneggiare la propri<span class=\"_ _1\"></span>a reputazione.<span class=\"_ _68\"> </span>Generalmente il Grup<span class=\"_ _1\"></span>po si assicura che vi siano <span class=\"_ _1\"></span>disponibilit\u00e0 liq<span class=\"_ _1\"></span>uide a vista sufficienti per c<span class=\"_ _1\"></span>oprire le necessit\u00e0 genera<span class=\"_ _1\"></span>te<span class=\"_ _68\"> </span>dal ciclo operativo e d<span class=\"_ _1\"></span>agli investi<span class=\"_ _1\"></span>menti, compresa la g<span class=\"_ _1\"></span>estione del ciclo <span class=\"_ _1\"></span>finanziario. La gestione de<span class=\"_ _1\"></span>i fabbisogni f<span class=\"_ _1\"></span>inanziari e dei r<span class=\"_ _1\"></span>elativi risch<span class=\"_ _1\"></span>i \u00e8 svolta dal<span class=\"_ _1\"></span>le singole soci<span class=\"_ _1\"></span>et\u00e0 del Gruppo De<span class=\"_ _1\"></span> Nora sulla b<span class=\"_ _1\"></span>ase di<span class=\"_ _68\"> </span>linee guida defin<span class=\"_ _1\"></span>ite dalla funzione co<span class=\"_ _1\"></span>rporate della Soc<span class=\"_ _1\"></span>iet\u00e0.<span class=\"_ _68\"> </span>La direzione <span class=\"_ _0\"></span>finanza<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della controllante gestisce a l<span class=\"_ _0\"></span>ivello centrale le strat<span class=\"_ _0\"></span>egie di<span class=\"_ _0\"></span> finanziamento a breve <span class=\"_ _0\"></span>e lungo <span class=\"_ _0\"></span>termine<span class=\"_ _1\"></span>,<span class=\"_ _68\"> </span>i rapporti con le principali banche<span class=\"_ _1\"></span> finanziatrici e la concessione delle nec<span class=\"_ _1\"></span>essarie garanzie. Inoltre, la Direzio<span class=\"_ _1\"></span>ne Finanza<span class=\"_ _68\"> </span>della contro<span class=\"_ _1\"></span>llante definisce <span class=\"_ _1\"></span>centralmente <span class=\"_ _1\"></span>le eventuali p<span class=\"_ _1\"></span>olitiche di coper<span class=\"_ _1\"></span>tura da ado<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>tare sui <span class=\"_ _1\"></span>rischi finanz<span class=\"_ _1\"></span>iari. La gestione<span class=\"_ _1\"></span> accentrata <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Direzione<span class=\"_ _1\"></span> Finanza<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>lla co<span class=\"_ _1\"></span>ntrollante <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>finalizza<span class=\"_ _1\"></span>ta al <span class=\"_ _4\"></span>raggiungimento <span class=\"_ _1\"></span>di u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>struttura <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>ria<span class=\"_ _68\"> </span>equilibrata ed al<span class=\"_ _1\"></span> mantenimento della so<span class=\"_ _1\"></span>lidit\u00e0 patrimon<span class=\"_ _1\"></span>iale del Gruppo.<span class=\"_ _68\"> </span>L\u2019obiettivo <span class=\"_ _4\"></span>principal<span class=\"ff2\">e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>linee <span class=\"_ _4\"></span>guida <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tato <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>garant<span class=\"_ _1\"></span>ire <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>struttura <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>passivo<span class=\"_ _68\"> </span></span>sempre in equili<span class=\"_ _1\"></span>brio con la composizio<span class=\"_ _1\"></span>ne dell\u2019attivo di<span class=\"_ _1\"></span> bilancio, al fine di man<span class=\"_ _1\"></span>tenere un\u2019eleva<span class=\"_ _1\"></span>ta solidit\u00e0 patrimon<span class=\"_ _1\"></span>iale.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _d\"></span>scadenze <span class=\"_ _c\"></span>contrattuali <span class=\"_ _c\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iarie, <span class=\"_ _d\"></span>compres<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _d\"></span>derivati, <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>esposte <span class=\"_ _c\"></span>qui <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>seguito <span class=\"_ _d\"></span>per<span class=\"_ _1\"></span> l\u2019esercizio chiuso a<span class=\"_ _1\"></span>l <span class=\"ff2\">31 dicembre 2022 e a<span class=\"_ _1\"></span>l 31 dicembre 2021<span class=\"_ _1\"></span>:<span class=\"_ _68\"> </span></span>Al 31 dicembre 2022<span class=\"_ _68\"> </span>Valore<span class=\"_ _68\"> </span>Flussi<span class=\"_ _68\"> </span>finanziari<span class=\"_ _68\"> </span>contrattuali*<span class=\"_ _68\"> </span>Scadenza<span class=\"_ _68\"> </span>Contabile<span class=\"_ _68\"> </span>0-12<span class=\"_ _68\"> </span>mesi<span class=\"_ _68\"> </span>1- <span class=\"ls11\">2<span class=\"_ _68\"> </span></span>anni<span class=\"_ _68\"> </span>2 <span class=\"ls0\">- </span>3<span class=\"_ _68\"> </span>anni<span class=\"_ _68\"> </span>3-<span class=\"ls2\">5<span class=\"_ _68\"> </span></span>anni<span class=\"_ _68\"> </span>Oltre 5<span class=\"_ _68\"> </span>anni<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>Debiti verso banche e Scoperti in<span class=\"_ _68\"> </span>c/c<span class=\"_ _68\"> </span>274.763<span class=\"_ _68\"> </span>276.402<span class=\"_ _68\"> </span>12.022<span class=\"_ _68\"> </span>264<span class=\"ls0\">.3</span>80<span class=\"ls0\"> </span>Debiti per <span class=\"ff7 fs0\">leasing</span> 6.436<span class=\"_ _68\"> </span>6.436<span class=\"_ _68\"> </span>1.633<span class=\"_ _68\"> </span>1.442<span class=\"_ _68\"> </span>1.018<span class=\"_ _68\"> </span>1.180<span class=\"_ _68\"> </span>1.163<span class=\"_ _68\"> </span>Debiti commerciali<span class=\"_ _68\"> </span>80.637<span class=\"_ _68\"> </span>80.637<span class=\"_ _68\"> </span>80.554<span class=\"_ _68\"> </span>83<span class=\"ls0\"> </span>Altri debiti<span class=\"_ _68\"> </span>104.001<span class=\"_ _68\"> </span>104.001<span class=\"_ _68\"> </span>101.617<span class=\"_ _68\"> </span>2.384<span class=\"_ _68\"> </span>Totale passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>465.837<span class=\"_ _68\"> </span>467.476<span class=\"_ _68\"> </span>195.826<span class=\"_ _68\"> </span>3.908<span class=\"_ _68\"> </span>1.018<span class=\"_ _68\"> </span>265.560<span class=\"_ _68\"> </span>1.163<span class=\"_ _68\"> </span>Al 31 dicembre 2021<span class=\"_ _68\"> </span>Valore<span class=\"_ _68\"> </span>Flussi<span class=\"_ _68\"> </span>finanziari<span class=\"_ _68\"> </span>contrattuali<span class=\"_ _68\"> </span>*<span class=\"_ _68\"> </span>Scadenza<span class=\"_ _68\"> </span>Contabile<span class=\"_ _68\"> </span>0-12<span class=\"_ _68\"> </span>mesi<span class=\"_ _68\"> </span>2 anni<span class=\"_ _68\"> </span>3 anni<span class=\"_ _68\"> </span>3-<span class=\"ls2\">5<span class=\"_ _68\"> </span></span>anni<span class=\"_ _68\"> </span>Oltre 5<span class=\"_ _68\"> </span>anni<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Passivit\u00e0 finanziarie Debiti verso banche e Scoperti in<span class=\"_ _68\"> </span>c/c<span class=\"_ _68\"> </span>256.137<span class=\"_ _68\"> </span>256.322<span class=\"_ _68\"> </span>256.322<span class=\"_ _68\"> </span>- -<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Debiti per <span class=\"ff7\">leasing</span> 5.421<span class=\"_ _68\"> </span>5.421<span class=\"_ _68\"> </span>1.637<span class=\"_ _68\"> </span>1.063<span class=\"_ _68\"> </span>907<span class=\"ls0\"> </span>1.814<span class=\"_ _68\"> </span>0<span class=\"_ _68\"> </span>Debiti per strumenti derivati<span class=\"_ _68\"> </span>1.589<span class=\"_ _68\"> </span>1.589<span class=\"_ _68\"> </span>1.589<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Debiti commerciali<span class=\"_ _68\"> </span>61.602<span class=\"_ _68\"> </span>61.602<span class=\"_ _68\"> </span>61.425<span class=\"_ _68\"> </span>177<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Altri debiti<span class=\"_ _68\"> </span>94.425<span class=\"_ _68\"> </span>94.425<span class=\"_ _68\"> </span>92.242<span class=\"_ _68\"> </span>2.183<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Totale passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>419.174<span class=\"_ _68\"> </span>419.359<span class=\"_ _68\"> </span>413.215<span class=\"_ _68\"> </span>3.423<span class=\"_ _68\"> </span>907<span class=\"ls0\"> </span>1.814<span class=\"_ _68\"> </span>0<span class=\"_ _68\"> </span>* <span class=\"ff7 fs7\">La differenza tra il totale dei debiti finanziari verso banche e la s<span class=\"_ _1\"></span>omma delle scadenze per anno \u00e8 dovuta alle Upfront Fees <span class=\"_ _0\"></span>che, pagate alla </span>data di stipula del contratto di finanziamento, vengono presentate nel bilancio <span class=\"_ _1\"></span>a diminuzione del debito complessi<span class=\"_ _0\"></span><span class=\"lse\">vo<span class=\"_ _0\"></span></span> secondo il criterio del costo ammortizzato. Il <span class=\"_ _5\"></span>management <span class=\"_ _d\"></span>ritiene <span class=\"_ _5\"></span>che <span class=\"_ _d\"></span>i <span class=\"_ _5\"> </span>fondi <span class=\"_ _5\"> </span>e <span class=\"_ _5\"></span>le <span class=\"_ _5\"> </span>linee <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>credito <span class=\"_ _5\"></span>attua<span class=\"_ _1\"></span>lmente <span class=\"_ _5\"></span>disp<span class=\"_ _0\"></span>onibili, <span class=\"_ _d\"></span>oltre <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>quelli <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>saranno<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>generati<span class=\"_ _1\"></span> dall\u2019attivit\u00e0 operat<span class=\"_ _1\"></span>iva e di finanziamento, conse<span class=\"_ _1\"></span>ntiranno al Grup<span class=\"_ _1\"></span>po di soddisfare i suoi <span class=\"_ _1\"></span>fa<span class=\"_ _0\"></span>bbisogni derivan<span class=\"_ _1\"></span>ti dall\u2019attivit\u00e0 di investimento, <span class=\"_ _1\"></span>di gestione del capi<span class=\"_ _1\"></span>tale circolante e <span class=\"_ _1\"></span>di rimborso dei d<span class=\"_ _1\"></span>ebiti alla loro<span class=\"_ _1\"></span> naturale scadenza.<span class=\"_ _68\"> </span>Gestione del cap<span class=\"_ _1\"></span>itale La <span class=\"_ _2\"></span>gestione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>garantire <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>solido <span class=\"_ _2\"></span><span class=\"ff7\">rating</span> <span class=\"_ _0\"></span>creditizio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>adeguati <span class=\"_ _0\"></span>livelli <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>indicatori <span class=\"_ _0\"></span>di capitale per suppo<span class=\"_ _1\"></span>rtare i piani di inv<span class=\"_ _1\"></span>estimento, nel ri<span class=\"_ _1\"></span>spetto degli impegn<span class=\"_ _1\"></span>i contrattuali assunti<span class=\"_ _1\"></span> con i finanziatori. Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>dota <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>capitale <span class=\"_ _5\"></span>necessario <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>finanziare <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>fabbisogni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>sviluppo <span class=\"_ _5\"></span>dei <span class=\"_ _10\"> </span><span class=\"ff7\">business</span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>funzi<span class=\"_ _1\"></span>onamento operativo; <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>onti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>finanz<span class=\"_ _1\"></span>iamento <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>articolano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>mix <span class=\"_ _0\"></span>bilanciato <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>capitale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>debito, <span class=\"_ _2\"></span>per garantire <span class=\"_ _2\"></span>un\u2019equ<span class=\"_ _1\"></span>ilibrata <span class=\"_ _0\"></span>struttura<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>finanziaria <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>minimizzazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>lessivo <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>capitale, <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>conseguente </span>vantaggio di tu<span class=\"_ _1\"></span>tti gli <span class=\"ff7\">stakeholders</span>. La <span class=\"_ _2\"></span>remunerazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>monitorata <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dell\u2019anda<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>performance <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> business<span class=\"ff2\">, <span class=\"_ _c\"></span>una <span class=\"_ _d\"></span>vol<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>soddis<span class=\"_ _1\"></span>fatte <span class=\"_ _c\"></span>tutte <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>altre <span class=\"_ _c\"></span>obbligazioni, <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>servizio <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>debito; <span class=\"_ _d\"></span>pertant<span class=\"_ _1\"></span>o, <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>garan<span class=\"_ _1\"></span>tire </span>un\u2019adeguata <span class=\"_ _1\"></span>remunerazione <span class=\"_ _1\"></span>del capita<span class=\"_ _1\"></span>le, la salv<span class=\"_ _1\"></span>aguardia <span class=\"_ _1\"></span>della continu<span class=\"_ _1\"></span>it\u00e0 aziendal<span class=\"_ _1\"></span>e e <span class=\"_ _1\"></span>lo sviluppo d<span class=\"_ _1\"></span>ei <span class=\"ff7\">business<span class=\"ff2\">, il G<span class=\"_ _1\"></span>ruppo </span></span>monitora <span class=\"_ _c\"></span>costantem<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>l\u2019evoluzione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>livello <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ndebita<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>rapporto <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>patrimonio <span class=\"_ _c\"></span>netto, <span class=\"_ _c\"></span>all\u2019and<span class=\"_ _1\"></span>amento <span class=\"_ _c\"></span>del business<span class=\"ff2\"> e alle previ<span class=\"_ _1\"></span>sioni dei flussi di c<span class=\"_ _1\"></span>assa attesi, nel <span class=\"_ _1\"></span>breve e nel med<span class=\"_ _1\"></span>io lungo periodo.</span><span class=\"ff2\"> </span>Rischio di merca<span class=\"_ _1\"></span>to Il rischio di mercato \u00e8 il <span class=\"_ _1\"></span>rischio che i flussi fin<span class=\"_ _1\"></span>anziari futuri di uno stru<span class=\"_ _1\"></span>mento finanziario fluttino <span class=\"_ _1\"></span>in seguito a variazio<span class=\"_ _0\"></span>ni dei <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mercato, <span class=\"_ _0\"></span>dovute <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>variazioni <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cambio, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>altri <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>prezzo. <span class=\"_ _2\"></span>L\u2019obiet<span class=\"_ _1\"></span>tivo <span class=\"_ _2\"></span>della<span class=\"_ _1\"></span> gest<span class=\"ff5\">ione <span class=\"_ _5\"> </span>del <span class=\"_ _d\"> </span>rischio <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>mercato <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>gestione <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>il <span class=\"_ _5\"> </span>controllo <span class=\"_ _d\"> </span>dell\u2019esposizione <span class=\"_ _5\"> </span>del <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>tale <span class=\"_ _5\"> </span>rischio <span class=\"_ _5\"> </span>entro <span class=\"_ _5\"> </span>livell<span class=\"_ _1\"></span>i </span>accettabili otti<span class=\"_ _1\"></span>mizzando, allo stesso te<span class=\"_ _1\"></span>mpo, il rendimen<span class=\"_ _1\"></span>to degli investimenti.  Il Gruppo <span class=\"_ _0\"></span>negozia strumenti derivati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>corso del <span class=\"_ _0\"></span>norma<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>svol<span class=\"_ _0\"></span>gimento della propria attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>assume anche passivit\u00e0 finanziarie <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>gestir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>mercato. <span class=\"_ _0\"></span>Tali <span class=\"_ _2\"></span>oper<span class=\"_ _1\"></span>azioni <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>gestire <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>volatilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>risultati<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls6\">e </span>quindi non hanno <span class=\"_ _1\"></span>nessun intento sp<span class=\"_ _1\"></span>eculativo. Rischio di cambio<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>opera <span class=\"_ _1\"></span>internazion<span class=\"_ _1\"></span>almente s<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>acquirente <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>merci <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lavorazioni <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>venditore <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>odott<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>serviz<span class=\"_ _1\"></span>i ed <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _10\"> </span>quindi <span class=\"_ _5\"> </span>esposto <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>rischio <span class=\"_ _10\"> </span>valutar<span class=\"_ _1\"></span>io <span class=\"_ _5\"> </span>derivante <span class=\"_ _10\"> </span>dalle <span class=\"_ _d\"></span>fl<span class=\"_ _0\"></span>uttuaz<span class=\"_ _1\"></span>ioni <span class=\"_ _10\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _10\"> </span>valu<span class=\"_ _1\"></span>te <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>cui <span class=\"_ _5\"> </span>avvengono <span class=\"_ _5\"></span>le <span class=\"_ _5\"> </span>transazioni commerciali, in <span class=\"_ _0\"></span>particolare il <span class=\"_ _0\"></span>dollaro statunitense. \u00c8 <span class=\"_ _0\"></span>politica del <span class=\"_ _0\"></span>Gruppo mantenere un <span class=\"_ _0\"></span>coerente <span class=\"_ _0\"></span>equilibrio tra attivit\u00e0 e fatturazioni attive <span class=\"_ _1\"></span>in valuta e le pass<span class=\"_ _1\"></span>ivit\u00e0 e fatturaz<span class=\"_ _1\"></span>ioni passive. Al <span class=\"_ _4\"></span>31 d<span class=\"_ _1\"></span>icembre <span class=\"_ _4\"></span>2022 <span class=\"_ _1\"></span>risulta<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>essere <span class=\"_ _1\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>derivat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>stipulati <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>espressi in USD. Si veda <span class=\"_ _1\"></span>la nota 21 per ulterior<span class=\"_ _1\"></span>i dettagli.  Sensitivity analysi<span class=\"_ _1\"></span>s Con <span class=\"_ _10\"> </span>riferimento <span class=\"_ _10\"> </span>a <span class=\"_ _5\"> </span>t<span class=\"_ _0\"></span>ali <span class=\"_ _10\"> </span>finanzi<span class=\"_ _1\"></span>amenti, <span class=\"_ _10\"> </span>l\u2019effetto <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>un'<span class=\"_ _1\"></span>ipotetica, <span class=\"_ _10\"> </span>istantanea <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>sfavorevo<span class=\"_ _1\"></span>le <span class=\"_ _10\"> </span>variazione <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>cinque <span class=\"_ _10\"> </span>punt<span class=\"_ _1\"></span>i percentuali del tass<span class=\"_ _1\"></span>o di cam<span class=\"ff5\">bio USD / Eu<span class=\"_ _1\"></span>ro risulterebbe in un<span class=\"_ _1\"></span> impatto a conto <span class=\"_ _1\"></span>economico nell\u2019ordi<span class=\"_ _1\"></span>ne di Euro 1 mil<span class=\"_ _1\"></span>ion<span class=\"_ _0\"></span><span class=\"ff2\">e </span></span>nel 2022 (Euro 1,9 m<span class=\"_ _1\"></span>ilioni nel 2021). Rischio tasso di in<span class=\"_ _1\"></span>teresse Il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>interesse <span class=\"_ _c\"></span>afferisce <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>par<span class=\"_ _1\"></span>ticolare, <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>agli <span class=\"_ _c\"></span>investimenti <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie, <span class=\"_ _d\"></span>agli <span class=\"_ _c\"></span>effetti <span class=\"_ _2\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>le variazioni <span class=\"_ _2\"></span>nei <span class=\"_ _c\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>interesse <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>sul <span class=\"_ _c\"></span>prezzo <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>suddette <span class=\"_ _2\"></span>attivit\u00e0; <span class=\"_ _c\"></span>svaluta<span class=\"_ _1\"></span>zioni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>rivalutazioni <span class=\"_ _2\"></span>dei <span class=\"_ _c\"></span>prezzi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ali attivit\u00e0 <span class=\"_ _5\"></span>sono <span class=\"_ _d\"></span>addebitate/accreditate <span class=\"_ _d\"></span>alternativamente <span class=\"_ _d\"></span>a <span class=\"_ _10\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economico <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>direttamen<span class=\"_ _1\"></span>te <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _5\"></span>netto. <span class=\"_ _10\"> </span>Quanto<span class=\"_ _68\"> </span>invece <span class=\"_ _1\"></span>alle <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>variazioni <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>effetti <span class=\"_ _4\"></span>sul <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>econom<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>determinand<span class=\"ls4\">o<span class=\"_ _68\"> </span></span>un minor o magg<span class=\"_ _1\"></span>ior costo per oneri f<span class=\"_ _1\"></span>inanziari. Sensitivity analysi<span class=\"_ _1\"></span>s<span class=\"_ _68\"> </span>Gli strumenti f<span class=\"_ _1\"></span>inanziari detenut<span class=\"_ _1\"></span>i dal Gruppo sono principal<span class=\"_ _1\"></span>mente assoggettati a ta<span class=\"_ _1\"></span>sso variabile.<span class=\"_ _68\"> </span>La situazione de<span class=\"_ _1\"></span>l Gruppo per gli ese<span class=\"_ _1\"></span>rcizi chiusi al 31 d<span class=\"_ _1\"></span>icembre 2022 e 2021 \u00e8 stata riass<span class=\"_ _1\"></span>unta nella tabella <span class=\"_ _1\"></span>sottostante.<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ff13 ls0\">2<span class=\"ff4\"> </span></span>202<span class=\"ff13 ls0\">1<span class=\"ff4\"> </span></span>(in migliaia di Euro)<span class=\"ff2\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>(276.402)<span class=\"_ _68\"> </span>(263.332)<span class=\"_ _68\"> </span>Passivit\u00e0 finanziarie coperte<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>129.370<span class=\"_ _68\"> </span>Passivit\u00e0 finanziarie a tasso fisso<span class=\"_ _68\"> </span>11.730<span class=\"_ _68\"> </span>108.1<span class=\"ls2\">90</span> Passivit\u00e0 finanziarie esposte al rischio di tasso<span class=\"_ _68\"> </span>(264.672)<span class=\"_ _68\"> </span>(25.772)<span class=\"_ _68\"> </span>Attivit\u00e0 finanziarie esposte al rischio di tasso<span class=\"_ _68\"> </span>179.052<span class=\"_ _68\"> </span>75.166<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>(85.620)<span class=\"_ _68\"> </span>49.394<span class=\"_ _68\"> </span>(*) <span class=\"_ _1\"></span><span class=\"ff2\">Il <span class=\"_ _4\"></span>valore <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _1\"></span>riportato <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>tab<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>ntrattuali <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>pertanto <span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>differe<span class=\"_ _0\"></span>nzia <span class=\"_ _1\"></span>rispetto <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>contabile<span class=\"_ _68\"> </span></span>a causa <span class=\"_ _1\"></span>delle Upfront Fees <span class=\"_ _1\"></span>che, pagate <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>stipula del co<span class=\"_ _1\"></span>ntratto di fi<span class=\"_ _1\"></span>nanziamento, vengono presentate nel b<span class=\"_ _1\"></span>ilancio a dimi<span class=\"_ _1\"></span>nuzione del debito<span class=\"_ _68\"> </span>complessivo.<span class=\"_ _68\"> </span>L\u2019effetto <span class=\"_ _2\"></span><span class=\"ff2\">di <span class=\"_ _2\"></span>un</span>\u2019<span class=\"ff2\"> <span class=\"_ _0\"></span>ipotetica, <span class=\"_ _2\"></span>istantanea <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sfavorevole <span class=\"_ _2\"></span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>punto <span class=\"_ _0\"></span>percentuale <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _2\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nteresse<span class=\"_ _1\"></span> </span>risulterebbe <span class=\"_ _1\"></span>un i<span class=\"_ _1\"></span>mpatto neg<span class=\"_ _1\"></span>ativo <span class=\"ff5\">a c<span class=\"_ _1\"></span>onto e<span class=\"_ _1\"></span>conomico <span class=\"_ _1\"></span>nell\u2019ordine <span class=\"_ _1\"></span>di Eu<span class=\"_ _1\"></span>ro <span class=\"ff2\">2,6<span class=\"fs7\"> <span class=\"_ _1\"></span><span class=\"fs0\">milioni <span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _1\"></span>chiuso a<span class=\"_ _1\"></span>l 31<span class=\"_ _1\"></span> dicemb<span class=\"_ _1\"></span>re<span class=\"_ _68\"> </span></span></span></span></span></span>2022, rispetto a Euro 0,<span class=\"_ _1\"></span>3 milioni <span class=\"ff5\">nell\u2019eserc<span class=\"_ _1\"></span>izio chiuso al 31 d<span class=\"_ _1\"></span>icembre 2021.<span class=\"ff2\"> </span></span>Altri rischi di p<span class=\"_ _1\"></span>rezzo<span class=\"_ _68\"> </span>Il Gruppo <span class=\"_ _0\"></span>\u00e8 esposto al <span class=\"_ _0\"></span>rischio prezzo <span class=\"_ _0\"></span>per quanto concerne <span class=\"_ _0\"></span>gli acquisti e <span class=\"_ _0\"></span>le vendite di <span class=\"_ _0\"></span>materiali e componenti strategici,<span class=\"_ _68\"> </span>il <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>prezzo <span class=\"_ _4\"></span>d\u2019acquisto <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>soggetto <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>vola<span class=\"_ _1\"></span>tilit\u00e0 <span class=\"_ _4\"></span>del <span class=\"ff2\">mer<span class=\"_ _1\"></span>cato. <span class=\"_ _1\"></span>In <span class=\"_ _4\"></span>particolare, <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span><span class=\"ff5\">corso <span class=\"_ _4\"></span>dell\u2019ultimo <span class=\"_ _4\"></span>triennio<span class=\"ff2\">, <span class=\"_ _1\"></span>diversi <span class=\"_ _4\"></span>settori,<span class=\"_ _1\"></span> </span></span></span>compresi quelli <span class=\"_ _0\"></span>da cui <span class=\"_ _0\"></span>il Gruppo <span class=\"_ _0\"></span>si approvvigiona, hanno registrato <span class=\"_ _0\"></span>un aumento del <span class=\"_ _0\"></span>prezzo di <span class=\"_ _0\"></span>materiali strategici, altre<span class=\"_ _68\"> </span>materie <span class=\"_ _10\"> </span>prime <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>base <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>componenti <span class=\"_ _10\"> </span>strategici <span class=\"_ _10\"> </span>avanzati, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>portato <span class=\"_ _10\"> </span>ad <span class=\"_ _f\"> </span>un <span class=\"_ _10\"> </span>rapido <span class=\"_ _10\"> </span>aumento <span class=\"_ _10\"> </span>dei <span class=\"_ _f\"> </span>prezzi, <span class=\"_ _10\"> </span>ad <span class=\"_ _10\"> </span>un<span class=\"_ _68\"> </span>conseguente <span class=\"_ _c\"></span>incremento <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>acqu<span class=\"_ _1\"></span>isto <span class=\"_ _c\"></span>nonch\u00e9 <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>proble<span class=\"_ _1\"></span>matiche <span class=\"_ _c\"></span>nella <span class=\"_ _c\"></span>catena <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>fornitura. <span class=\"_ _c\"></span>Per <span class=\"_ _c\"></span>fronteggiare <span class=\"_ _c\"></span>tali<span class=\"_ _68\"> </span>difficolt\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>ceduto <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>maggiori <span class=\"_ _2\"></span>acquisti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>materiali <span class=\"_ _0\"></span>strategici, <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>hann<span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>determinato <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>incremento<span class=\"_ _68\"> </span>delle rimanenze d<span class=\"_ _1\"></span>i magazzino e con<span class=\"_ _1\"></span>seguentemente in<span class=\"_ _1\"></span>fluito negativamen<span class=\"_ _1\"></span>te sulla posizione finanz<span class=\"_ _1\"></span>iaria netta del<span class=\"_ _1\"></span> Gruppo.<span class=\"_ _0\"></span> Grazie <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fatto <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>sottoscritti <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _0\"></span>prevedono <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>adeguamento <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>prezzi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>v<span class=\"_ _2\"></span>endita <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _68\"> </span>base a<span class=\"_ _1\"></span>lla varia<span class=\"_ _1\"></span>zione de<span class=\"_ _1\"></span>l cos<span class=\"_ _1\"></span>to dei <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>ateriali <span class=\"_ _1\"></span>strategic<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>grazie <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>commerciale <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>consente <span class=\"_ _1\"></span>al G<span class=\"_ _1\"></span>ruppo d<span class=\"_ _1\"></span>i t<span class=\"_ _1\"></span>rasferire<span class=\"_ _68\"> </span>gli <span class=\"_ _d\"></span>increm<span class=\"_ _1\"></span>enti <span class=\"_ _d\"></span>dei <span class=\"_ _c\"></span>costi <span class=\"_ _d\"></span>sui <span class=\"_ _c\"></span>prezzi <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>vendita <span class=\"_ _d\"></span>(<span class=\"ff7\">pass-through</span>), <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>riuscito <span class=\"_ _c\"></span><span class=\"lsb\">a <span class=\"_ _d\"></span></span>non <span class=\"_ _c\"></span>subire <span class=\"_ _d\"></span>effetti <span class=\"_ _c\"></span>negativi <span class=\"_ _d\"></span>sulla<span class=\"_ _68\"> </span>si<span class=\"ls0\">tuazione econ<span class=\"_ _1\"></span>omica.<span class=\"_ _68\"> </span></span>Gli altri rischi di prezzo riguardano ino<span class=\"_ _1\"></span>ltre la possibilit\u00e0 che il <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> di uno strumento finanziario<span class=\"_ _1\"></span> possa variare per<span class=\"_ _68\"> </span>motivi diffe<span class=\"_ _1\"></span>renti dal variar<span class=\"_ _1\"></span>e dei tassi<span class=\"_ _1\"></span> di interesse o <span class=\"_ _1\"></span>di cambio. <span class=\"_ _1\"></span> Il Gruppo \u00e8<span class=\"_ _1\"></span> esposto al <span class=\"_ _1\"></span>rischio prezzo<span class=\"_ _1\"></span> in quanto detentor<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>di <span class=\"_ _d\"></span>titoli <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>capitale <span class=\"_ _d\"> </span>(azioni) <span class=\"_ _d\"></span>espo<span class=\"_ _1\"></span>sti <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>inves<span class=\"_ _1\"></span>timenti <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie. <span class=\"_ _d\"></span>Considera<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>l\u2019inconsistenza <span class=\"_ _c\"></span>dei <span class=\"_ _d\"> </span>valori<span class=\"_ _68\"> </span>assoluti degli s<span class=\"_ _1\"></span>trumenti finanziari <span class=\"_ _1\"></span>posseduti dal Gruppo<span class=\"_ _1\"></span> non si ritiene necess<span class=\"_ _1\"></span>aria l\u2019analisi di sens<span class=\"_ _1\"></span>itivit\u00e0.<span class=\"ff2\"> </span>Classificazione con<span class=\"_ _1\"></span>tabile e <span class=\"ff6\">fair value</span> Nella s<span class=\"_ _1\"></span>eguente t<span class=\"_ _1\"></span>abella sono<span class=\"_ _1\"></span> espos<span class=\"_ _1\"></span>ti per <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>attivit\u00e0 e<span class=\"_ _1\"></span> passivi<span class=\"_ _1\"></span>t\u00e0 finan<span class=\"_ _1\"></span>ziaria, il <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e contabile <span class=\"_ _1\"></span>iscritto <span class=\"_ _1\"></span>nel p<span class=\"_ _1\"></span>rospetto d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span>la<span class=\"_ _68\"> </span>situazione patrimon<span class=\"_ _1\"></span>iale finanzia<span class=\"_ _1\"></span>ria.<span class=\"_ _68\"> </span>Inoltre, con riferimento alle attivit\u00e0 e passivit\u00e0 finanzia<span class=\"_ _1\"></span>rie contabilizzate al <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>, nella tabella vengono classificat<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>in base alla tecn<span class=\"_ _1\"></span>ica di valutazion<span class=\"_ _1\"></span>e utilizzata. I diver<span class=\"_ _1\"></span>si livelli sono stati <span class=\"_ _1\"></span>definiti come illus<span class=\"_ _1\"></span>trato di seguito:<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _36\"> </span><span class=\"ff2\">Livello 1: prezzi quotat<span class=\"_ _1\"></span>i (non rettificati) su m<span class=\"_ _1\"></span>ercati attivi pe<span class=\"_ _1\"></span>r attivit\u00e0 o passivit\u00e0 i<span class=\"_ _1\"></span>dentiche;<span class=\"_ _68\"> </span></span></span>Livello <span class=\"_ _1\"></span>2: <span class=\"_ _1\"></span>dati <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>dive<span class=\"_ _1\"></span>rsi <span class=\"_ _1\"></span>dai <span class=\"_ _4\"></span>prezzi <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>livello <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>osservabili <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>passivit\u00e0,<span class=\"_ _1\"></span> sia direttamente, <span class=\"_ _1\"></span>sia indirettamente<span class=\"_ _1\"></span>; -<span class=\"ff3\"> <span class=\"_ _36\"> </span><span class=\"ff2\">Livello 3: <span class=\"ff5\">dati di input <span class=\"_ _1\"></span>relativi all\u2019attivit<span class=\"_ _1\"></span>\u00e0 o alla passivit<span class=\"_ _1\"></span>\u00e0 che non sono basat<span class=\"_ _1\"></span>i su dati di merca<span class=\"_ _1\"></span>to osservabili.<span class=\"ff2\"> </span></span></span></span>Gli strumenti f<span class=\"_ _1\"></span>inanziari nel pres<span class=\"_ _1\"></span>ente bilancio consol<span class=\"_ _1\"></span>idato appartengono <span class=\"_ _1\"></span>al Livello 1 ed al<span class=\"_ _1\"></span> Livello 2. Le seguenti tabe<span class=\"_ _1\"></span>lle forniscono una <span class=\"_ _1\"></span>ripartizione <span class=\"ff5\">delle att<span class=\"_ _1\"></span>ivit\u00e0 e passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie per categoria, <span class=\"_ _1\"></span>in accordo all<span class=\"_ _1\"></span>\u2019IFRS 9, </span>al 31 dicembre 2022 e <span class=\"_ _1\"></span>2021. Classificazione contabile e <span class=\"ff6\">fair value</span> al 31 dicembre 2022 Valore Contabile Fair Value Note Finanziamenti e crediti Investimenti in attivit\u00e0 finanziarie - Fair value<span class=\"ff4\"> </span>Strumenti derivati al Fair value<span class=\"ff4\"> </span>Altre passivit\u00e0 finanziarie Totale valore contabile Livello 1 Livello 2 Livello 3 (in migliaia di Euro) Attivit\u00e0 finanziarie  Disponibilit\u00e0 liquide e mezzi equivalenti 28  174.129                    -                      -                      -    174.129  - - - Crediti commerciali e altri crediti 26/27          170.418                    -                      -                      -    170.418  - - - Attivit\u00e0 finanziarie inclusi gli strumenti derivati  21          152.057  10.945  644                    -    163.646  10.945 644 -          496.604  10.945  644                    -    508.193  10.945 644 - Passivit\u00e0 finanziarie Debiti verso banche  32 - - - 274.763  274.763  - - - Debiti per <span class=\"ff7\">leasing</span>  32 - - - 6.436  6.436  - - - Debiti commerciali ed altri debiti 33/34/35 - - - 195.608  195.608  - - - - - - 476.807 476.807 - - - Classificazione contabile e <span class=\"ff6\">fair value</span> al 31 dicembre 2021 Valore Contabile Fair Value Note Finanziamenti e crediti Investimenti in attivit\u00e0 finanziarie - Fair value<span class=\"ff4\"> </span>Strumenti derivati al Fair value<span class=\"ff4\"> </span>Altre passivit\u00e0 finanziarie Totale valore contabile Livello 1 Livello 2 Livello 3 (in migliaia di Euro) Attivit\u00e0 finanziarie  Disponibilit\u00e0 liquide e mezzi equivalenti 28 73.843 - - - 73.843 - - - Crediti commerciali e altri crediti 26/27 200.280 - - - 200.280 - - - Attivit\u00e0 finanziarie inclusi gli strumenti derivati 21 2.666 3.233 - - 5.899 3.233 - - 276.789 3.233 - - 280.022 Passivit\u00e0 finanziarie Debiti verso banche 32 - - - (256.137) (256.137) - - - Debiti per <span class=\"ff7\">leasing</span> 32 - - - (5.421) (5.421) - - - Debiti commerciali ed altri debiti 33/34/35 - - - (183.527) (183.527) - - - Strumenti finanziari derivati 32 - - (1.589) - (1.589) - (1.589) - - - (1.589) (445.085) (446.674) 3.233 (1.589)<span class=\"_ _68\"> </span>F. INFORMATIVA DI SETTORE<span class=\"_ _68\"> </span>37. <span class=\"_ _2c\"> </span>Informativa di s<span class=\"_ _1\"></span>ettore<span class=\"_ _68\"> </span>L\u2019informativa <span class=\"_ _1\"></span>relativa ai se<span class=\"_ _1\"></span>ttori di attiv<span class=\"_ _1\"></span>it\u00e0 \u00e8 stata predispos<span class=\"_ _1\"></span>ta secondo le<span class=\"_ _1\"></span> disposizioni <span class=\"_ _1\"></span>dell\u2019IFRS 8 \u201cS<span class=\"_ _1\"></span>ettori opera<span class=\"_ _1\"></span>tivi\u201d (di<span class=\"_ _68\"> </span>seguito <span class=\"_ _0\"></span>\u201c<span class=\"ff4\">IFRS <span class=\"_ _2\"></span>8</span>\u201d), <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>prevedono <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>presentazione <span class=\"_ _0\"></span>dell\u2019informa<span class=\"_ _1\"></span>tiva <span class=\"_ _2\"></span>coerente <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reportistica <span class=\"_ _2\"></span>presenta<span class=\"_ _1\"></span>ta <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>alto<span class=\"_ _68\"> </span>livello <span class=\"_ _5\"> </span>decisionale <span class=\"_ _10\"> </span>opera<span class=\"_ _1\"></span>tivo <span class=\"_ _10\"> </span>ai <span class=\"_ _5\"> </span>fini <span class=\"_ _10\"> </span>dell\u2019adozione <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>deci<span class=\"_ _0\"></span>sioni <span class=\"_ _5\"> </span>in <span class=\"_ _10\"> </span>merito <span class=\"_ _5\"> </span>alle <span class=\"_ _10\"> </span>risorse <span class=\"_ _5\"> </span>da <span class=\"_ _10\"> </span>alloca<span class=\"_ _1\"></span>re <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>settore <span class=\"_ _10\"> </span>e <span class=\"_ _5\"> </span>della<span class=\"_ _68\"> </span>valutazione de<span class=\"_ _1\"></span>i relativi risulta<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i. In particol<span class=\"_ _1\"></span>are, il Gruppo ident<span class=\"_ _1\"></span>ifica i seguenti t<span class=\"_ _1\"></span>re segmenti di <span class=\"ff7\">business</span> operativi: <span class=\"ff1\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff7\">Electrode <span class=\"_ _e\"> </span>Technologies<span class=\"ff5\">: <span class=\"_ _e\"> </span>comprende <span class=\"_ _e\"> </span>l\u2019offerta <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>elettrodi <span class=\"_ _e\"> </span>metallici <span class=\"_ _e\"> </span>(anodi <span class=\"_ _21\"> </span>e <span class=\"_ _e\"> </span>catodi) <span class=\"_ _e\"> </span>rivestiti <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>speciali<span class=\"_ _68\"> </span></span></span></span>catalizzatori,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>elettrolizzatori <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sistemi, <span class=\"_ _4\"></span>aventi <span class=\"_ _4\"></span>molteplici <span class=\"_ _4\"></span>applicazioni <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare<span class=\"ff6\"> <span class=\"_ _4\"></span><span class=\"ff2\">(i) <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>process<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>di<span class=\"ff6\"> <span class=\"_ _0\"></span><span class=\"ff5\">cloro <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>soda <span class=\"_ _0\"></span>caustica; (ii) <span class=\"_ _2\"></span>nel settore <span class=\"_ _0\"></span>dell\u2019elettronica <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>per la<span class=\"_ _68\"> </span></span></span>produzione <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>batterie <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>itio; <span class=\"_ _1\"></span>(iii) <span class=\"_ _4\"></span>nella raf<span class=\"_ _1\"></span>finazione <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>etalli <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>ferrosi (n<span class=\"ff5\">ichel <span class=\"_ _4\"></span>e cobalto); <span class=\"_ _4\"></span>(iv) <span class=\"_ _1\"></span>nell\u2019industria<span class=\"_ _1\"></span> </span>della <span class=\"_ _0\"></span>finitura <span class=\"_ _0\"></span>galvanic<span class=\"_ _1\"></span>a; <span class=\"_ _0\"></span>(v) <span class=\"_ _0\"></span>nell\u2019industria <span class=\"_ _0\"></span>della cellulosa <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>carta; <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(vi) <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>settore delle <span class=\"_ _0\"></span>infrastrutture per<span class=\"_ _68\"> </span>la prevenzione d<span class=\"_ _1\"></span>ella corrosione di stru<span class=\"_ _1\"></span>tture in cemento arm<span class=\"_ _1\"></span>ato e metallo;<span class=\"ff1\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff7\">Water <span class=\"_ _10\"> </span>Technologies: <span class=\"_ _10\"> </span><span class=\"ff2\">comp<span class=\"ff5\">rende <span class=\"_ _10\"> </span>l\u2019offerta <span class=\"_ _10\"> </span>conness<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>ai  si<span class=\"_ _1\"></span>stemi <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>trattamento <span class=\"_ _10\"> </span>acque, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>include <span class=\"_ _10\"> </span>elettrodi,<span class=\"_ _68\"> </span></span></span></span></span>apparecchiatu<span class=\"_ _1\"></span>re, sist<span class=\"_ _0\"></span>emi e impianti per <span class=\"_ _0\"></span>la disinfezione e la <span class=\"_ _0\"></span>filtrazione di acque <span class=\"_ _0\"></span>potabi<span class=\"_ _1\"></span>li, r<span class=\"_ _0\"></span>eflue e di pr<span class=\"_ _0\"></span>ocesso;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le<span class=\"_ _68\"> </span>principali <span class=\"_ _2\"></span>appl<span class=\"_ _1\"></span>icazioni <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>disinfezione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>piscine <span class=\"_ _2\"></span>residenziali, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>disinfezione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>filtrazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>acque<span class=\"_ _1\"></span> municipali, il <span class=\"_ _1\"></span>trattamento delle ac<span class=\"_ _1\"></span>que industriali e de<span class=\"_ _1\"></span>l settore marino;<span class=\"ff1\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff7\">Energy Transition<span class=\"ff5\">: comprende l\u2019o<span class=\"_ _1\"></span>fferta di elettrodi<span class=\"ff6\"> <span class=\"ff2\">(<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>odi e <span class=\"_ _0\"></span>catodi),<span class=\"_ _1\"></span> componenti di elettrolizzatori e sistemi (i)<span class=\"_ _1\"></span> </span></span></span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>generazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>idrogeno <span class=\"ff5\">e <span class=\"_ _0\"></span>ossigeno <span class=\"_ _0\"></span>tramite <span class=\"_ _0\"></span>processi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>elettrolisi <span class=\"_ _0\"></span>dell\u2019acqua, <span class=\"_ _0\"></span>(ii) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>utilizzo in <span class=\"_ _2\"></span>celle a<span class=\"_ _68\"> </span></span>combustibile <span class=\"_ _2\"></span>(fuel <span class=\"_ _2\"></span>cells) <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>generaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>energia <span class=\"_ _2\"></span>elettrica <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>idrogeno <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>altro <span class=\"_ _2\"></span>vettore <span class=\"_ _2\"></span>energetico <span class=\"_ _2\"></span>(es.<span class=\"_ _68\"> </span>metanolo, ammon<span class=\"_ _1\"></span>ia) senza emission<span class=\"_ _1\"></span>i di <span class=\"ff5\">CO2 e (iii) per l\u2019utili<span class=\"_ _1\"></span>zzo in batterie a f<span class=\"_ _1\"></span>lusso (redox flow batterie<span class=\"_ _1\"></span>s)<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"ff1\"> </span></span></span>A <span class=\"_ _4\"></span>supporto <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tali <span class=\"_ _1\"></span>segm<span class=\"_ _1\"></span>enti <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">business<span class=\"ff2\"> <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>presenti <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>cosiddette <span class=\"_ _4\"></span><span class=\"ff7\">Corporate<span class=\"ff2\">, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>intera<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>allocati<span class=\"_ _68\"> </span></span></span></span></span>ai segmenti. <span class=\"ff1\"> </span>Il <span class=\"_ _d\"></span><span class=\"ff7\">Business <span class=\"_ _c\"></span>Energy <span class=\"_ _d\"></span>Tra<span class=\"_ _1\"></span>nsition<span class=\"ff2\"> <span class=\"_ _d\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _d\"></span>identifica<span class=\"_ _1\"></span>to <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>partire <span class=\"_ _d\"></span>dall\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _d\"></span>2022, <span class=\"_ _c\"></span>mentre <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>ino <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>icembre <span class=\"_ _c\"></span>2021 <span class=\"_ _d\"></span>le<span class=\"_ _68\"> </span></span></span></span>relative <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>erano <span class=\"_ _1\"></span>ricom<span class=\"_ _1\"></span>prese ne<span class=\"_ _1\"></span>l <span class=\"ff7\">Business <span class=\"_ _1\"></span>Electr<span class=\"_ _1\"></span>ode <span class=\"_ _1\"></span>Technologies<span class=\"ff2\">. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span><span class=\"ff7\">Business <span class=\"_ _1\"></span>Energy <span class=\"_ _1\"></span>Transition<span class=\"ff2\"> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>vuole<span class=\"_ _1\"></span> </span></span></span></span>espandere la propria presenza nel settore della<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span><span class=\"ff5\">roduzione dell\u2019<span class=\"_ _1\"></span>idrogeno verde<span class=\"ff2\">, il cui mercato presenta un potenziale di<span class=\"_ _1\"></span> </span></span>crescita signific<span class=\"_ _1\"></span>ativo. Le seguenti tabe<span class=\"_ _1\"></span>lle illustrano le infor<span class=\"_ _1\"></span>mazioni econo<span class=\"_ _1\"></span>miche per segmento di <span class=\"ff7\">business</span> per gli es<span class=\"_ _1\"></span>ercizi 2022 e 2021:<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre 2022<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>Gruppo<span class=\"_ _68\"> </span>Segmento<span class=\"_ _68\"> </span>Electrode<span class=\"_ _68\"> </span>Technologies<span class=\"_ _68\"> </span>Segmento<span class=\"_ _68\"> </span>Water<span class=\"_ _68\"> </span>Technologies<span class=\"_ _68\"> </span>Segmento<span class=\"_ _68\"> </span>Energy<span class=\"_ _68\"> </span>Transition<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Totale Ricavi 852.826<span class=\"_ _68\"> </span>473.444<span class=\"_ _68\"> </span>336.719<span class=\"_ _68\"> </span>42.664<span class=\"_ _68\"> </span>Royalties e commissioni (11.055)<span class=\"_ _68\"> </span>(8.639)<span class=\"_ _68\"> </span>(2.281)<span class=\"_ _68\"> </span>(134)<span class=\"_ _68\"> </span>Costo del venduto<span class=\"_ _68\"> </span>(533.381)<span class=\"_ _68\"> </span>(296.398)<span class=\"_ _68\"> </span>(209.183)<span class=\"_ _68\"> </span>(27.800)<span class=\"_ _68\"> </span>Costi di vendita<span class=\"_ _68\"> </span>(30.553)<span class=\"_ _68\"> </span>(9.601)<span class=\"_ _68\"> </span>(19.927)<span class=\"_ _68\"> </span>(1.025)<span class=\"_ _68\"> </span>Costi generali ed amministrativi<span class=\"_ _68\"> </span>(49.992)<span class=\"_ _68\"> </span>(19.886)<span class=\"_ _68\"> </span>(27.925)<span class=\"_ _68\"> </span>(2.181)<span class=\"_ _68\"> </span>Costi di ricerca e sviluppo<span class=\"_ _68\"> </span>(12.897)<span class=\"_ _68\"> </span>(3.180)<span class=\"_ _68\"> </span>(1.533)<span class=\"_ _68\"> </span>(8.184)<span class=\"_ _68\"> </span>Altri (costi) e ricavi operativi<span class=\"_ _68\"> </span>580<span class=\"ls0\"> </span>38<span class=\"ls0\"> </span>184<span class=\"ls0\"> </span>357<span class=\"ls0\"> </span>Allocazione costi Corporate ai segmenti di Business<span class=\"_ _68\"> </span>(30.993)<span class=\"_ _68\"> </span>(17.050)<span class=\"_ _68\"> </span>(12.423)<span class=\"_ _68\"> </span>(1.520)<span class=\"_ _68\"> </span>Allocazione MIP<span class=\"_ _68\"> </span>(19.360)<span class=\"_ _68\"> </span>(10.748)<span class=\"_ _68\"> </span>(7.644)<span class=\"_ _68\"> </span>(969)<span class=\"_ _68\"> </span>EBITDA<span class=\"_ _68\"> </span>165.176<span class=\"_ _68\"> </span>107.980<span class=\"_ _68\"> </span>55.987<span class=\"_ _68\"> </span>1.208<span class=\"_ _68\"> </span>Ammortamenti (28.123)<span class=\"_ _68\"> </span>Svalutazioni (8.988)<span class=\"_ _68\"> </span>Accantonamenti a fondi rischi (al netto di rilasci e<span class=\"_ _68\"> </span>utilizzi)<span class=\"_ _68\"> </span>(2.256)<span class=\"_ _68\"> </span>Risultato operativo - EBIT<span class=\"_ _68\"> </span>125.809<span class=\"_ _68\"> </span>Quota di risultato di partecipazioni contabilizzate con<span class=\"_ _68\"> </span>il metodo del patrimonio netto<span class=\"_ _68\"> </span>(1.196)<span class=\"_ _68\"> </span>Proventi finanziari<span class=\"_ _68\"> </span>23.505<span class=\"_ _68\"> </span>Oneri finanziari<span class=\"_ _68\"> </span>(27.688)<span class=\"_ _68\"> </span>Risultato prima delle imposte<span class=\"_ _68\"> </span>120.430<span class=\"_ _68\"> </span>Imposte sul reddito di periodo<span class=\"_ _68\"> </span>(30.765)<span class=\"_ _68\"> </span>Utile/ (Perdita) di periodo<span class=\"_ _68\"> </span>89.665<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre 2021 Totale Gruppo Segmento Electrode Technologies<span class=\"ff4\"> </span>Segmento Water Technologies<span class=\"ff4\"> </span>(In migliaia di Euro) Totale Ricavi 615.878 358.211 257.667 Royalties e commissioni (6.905) (4.628) (2.277) Costo del venduto (384.865) (218.351) (166.514) Costi di vendita (26.306) (9.202) (17.104) Costi generali ed amministrativi (41.880) (19.414) (22.466) Costi di ricerca e sviluppo (10.470) (9.810) (660) Altri (costi) e ricavi operativi (1.047) (917) (130) Allocazione costi Corporate ai segmenti di Business (23.199) (13.230) (9.969) EBITDA         121.206            82.659            38.547  Ammortamenti (26.234) - - Svalutazioni (2.947) - - Accantonamenti a fondi rischi (al netto di rilasci e utilizzi) (4.432) - - Risultato operativo <span class=\"ffa\">\u2013</span> EBIT           87.593  - - Quota di risultato di partecipazioni contabilizzate con il metodo de<span class=\"_ _1\"></span>l patrimonio netto              8.834  - - Proventi finanziari            13.456  - - Oneri finanziari (16.330) - - Risultato prima delle imposte           93.553 - - Imposte sul reddito di esercizio (27.108) - - Utile/(Perdita) d<span class=\"ls6\">i <span class=\"_ _0\"></span></span>periodo           66.445 - - La seguente tabe<span class=\"_ _1\"></span>lla illustra gli inve<span class=\"_ _1\"></span>stimenti per seg<span class=\"_ _1\"></span>mento di <span class=\"ff7\">business</span> per gli eserci<span class=\"_ _1\"></span>zi chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021: Totale Gruppo Segmento Electrode Technologies<span class=\"ff4\"> </span>Segmento Water Technologies<span class=\"ff4\"> </span>Segmento Energy Transition<span class=\"ff4\"> </span>Attivit\u00e0 Corporate<span class=\"ff4\">  </span>(In migliaia di Euro) Esercizio 2022 Immobili, impianti e macchinari (*)<span class=\"_ _68\"> </span>38.116 28.<span class=\"ls0\">029 </span>2.074 7.<span class=\"ls0\">539 </span>474<span class=\"ls0\"> </span>Attivit\u00e0 immateriali<span class=\"ff4\"> </span>8.026 1.940 5.940 104<span class=\"ls0\"> </span>41<span class=\"ls0\"> </span>Totale investimenti 2022<span class=\"ff2\"> </span>46.142 29.969 8.014 7.<span class=\"ls0\">643 </span>515<span class=\"ls0\"> </span>Esercizio 2021 Immobili, impianti e macchinari (*)<span class=\"_ _68\"> </span>23.906 21.270 2.535 - 101<span class=\"ls0\"> </span>Attivit\u00e0 immateriali<span class=\"ff4\"> </span>7.083 971<span class=\"ls0\"> </span>5.601 - 51<span class=\"ls0\">1 </span>Totale investimenti 2021<span class=\"ff2\"> </span>30.989 22.241 8.136 - 612<span class=\"ls0\"> </span>(*) Non include gli incrementi relativi ai diritti di utiliz<span class=\"_ _1\"></span>zo di immobili, impianti e macchinari.<span class=\"_ _0\"></span> In <span class=\"_ _0\"></span>accordo <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>quanto <span class=\"_ _2\"></span>previsto <span class=\"_ _0\"></span>dall\u2019IFRS <span class=\"_ _0\"></span>8, <span class=\"_ _2\"></span>paragrafo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>34, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>precisa <span class=\"_ _0\"></span>inoltre <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2022 <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>2021 <span class=\"_ _1\"></span>vi <span class=\"_ _4\"></span>\u00e8 un <span class=\"_ _4\"></span>unico <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>(tk <span class=\"_ _4\"></span>nucera) <span class=\"_ _1\"></span>afferente <span class=\"_ _4\"></span>ai <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>gmenti <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">business <span class=\"_ _4\"></span>Electrode <span class=\"_ _4\"></span>Technologies<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"lsb\">e <span class=\"_ _4\"></span><span class=\"ff7 ls0\">business <span class=\"_ _1\"></span>Energy </span></span></span></span>Transition <span class=\"_ _4\"></span><span class=\"ff2\">che ha <span class=\"_ _4\"></span>generato <span class=\"_ _4\"></span>ricavi <span class=\"_ _1\"></span>superiori <span class=\"_ _4\"></span>al 10<span class=\"_ _1\"></span>% <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>totale, <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>rispettivamente <span class=\"_ _4\"></span>a Euro <span class=\"_ _1\"></span>148.286 <span class=\"_ _4\"></span>migliaia <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>Euro 97.<span class=\"_ _1\"></span>417 </span>migliaia. Per magg<span class=\"_ _1\"></span>iori dettagli si ri<span class=\"_ _1\"></span>manda alla nota 38. La <span class=\"_ _4\"></span>tabella <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>seguito <span class=\"_ _4\"></span>riporta <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>attivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>correnti, <span class=\"_ _4\"></span>diverse <span class=\"_ _4\"></span>dalle <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>dalle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>imposte <span class=\"_ _4\"></span>antic<span class=\"_ _0\"></span>ipate, per area geogra<span class=\"_ _1\"></span>fica al 31 dicembre <span class=\"_ _1\"></span>2022 e 2021 allocate sulla b<span class=\"_ _1\"></span>ase del paese in cu<span class=\"_ _1\"></span>i sono localizzate le att<span class=\"_ _1\"></span>ivit\u00e0 stesse.<span class=\"_ _68\"> </span>Al 31 dicembre 2022<span class=\"_ _68\"> </span>Italia<span class=\"_ _68\"> </span>EMEIA, esclusa<span class=\"_ _68\"> </span>Italia<span class=\"_ _68\"> </span>APAC<span class=\"_ _68\"> </span>AMS<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>(in Euro migliaia)<span class=\"_ _68\"> </span>Attivit\u00e0 immateriali<span class=\"_ _68\"> </span>8.482<span class=\"_ _68\"> </span>4.<span class=\"ls0\">570<span class=\"_ _68\"> </span></span>17.263<span class=\"_ _68\"> </span>101.237<span class=\"_ _68\"> </span>131.552<span class=\"_ _68\"> </span>Immobili, impianti e macchinari<span class=\"_ _68\"> </span>26.903<span class=\"_ _68\"> </span>27.471<span class=\"_ _68\"> </span>69.725<span class=\"_ _68\"> </span>60.078<span class=\"_ _68\"> </span>184.177<span class=\"_ _68\"> </span>Altri crediti<span class=\"_ _68\"> </span>8.169<span class=\"_ _68\"> </span>15<span class=\"ls0\"> </span>7<span class=\"ls2\">83</span> 63<span class=\"ls0\"> </span>9.030<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>43.554<span class=\"_ _68\"> </span>32.056<span class=\"_ _68\"> </span>87.771<span class=\"_ _68\"> </span>161.378<span class=\"_ _68\"> </span>324.759<span class=\"_ _68\"> </span>Al 31 dicembre 2021<span class=\"_ _68\"> </span>Italia<span class=\"_ _68\"> </span>EMEIA, esclusa<span class=\"_ _68\"> </span>Italia<span class=\"_ _68\"> </span>APAC<span class=\"_ _68\"> </span>AMS<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>(in Euro migliaia)<span class=\"_ _68\"> </span>Attivit\u00e0 immateriali<span class=\"_ _68\"> </span>13.208<span class=\"_ _68\"> </span>4.486<span class=\"_ _68\"> </span>19.364<span class=\"_ _68\"> </span>95.747<span class=\"_ _68\"> </span>132.805<span class=\"_ _68\"> </span>Immobili, impianti e macchinari<span class=\"_ _68\"> </span>24.147<span class=\"_ _68\"> </span>19.225<span class=\"_ _68\"> </span>65.884<span class=\"_ _68\"> </span>58.371<span class=\"_ _68\"> </span>167.627<span class=\"_ _68\"> </span>Altri crediti<span class=\"_ _68\"> </span>9.427<span class=\"_ _68\"> </span>2<span class=\"_ _68\"> </span>717<span class=\"ls0\"> </span>167<span class=\"ls0\"> </span>10.313<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>46.782<span class=\"_ _68\"> </span>23.713<span class=\"_ _68\"> </span>85.965<span class=\"_ _68\"> </span>154.285<span class=\"_ _68\"> </span>310.745<span class=\"_ _68\"> </span>G. RAPPORTI CON PARTI CORRELATE<span class=\"_ _68\"> </span>38. <span class=\"_ _2c\"> </span>Rapporti con part<span class=\"_ _1\"></span>i correlate<span class=\"_ _68\"> </span>Le <span class=\"_ _c\"></span>operazioni <span class=\"_ _c\"></span>poste <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>essere <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>arti <span class=\"_ _c\"></span>correlate, <span class=\"_ _c\"></span>cos\u00ec <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>definite <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>internaz<span class=\"_ _1\"></span>ionale <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>24 <span class=\"_ _d\"></span>-<span class=\"_ _68\"> </span>Informativa di bilanc<span class=\"_ _1\"></span>io sulle operazioni con parti correlat<span class=\"_ _1\"></span>e, sono riconducibili prevalen<span class=\"_ _1\"></span>temente a rapporti comm<span class=\"_ _1\"></span>erciali,<span class=\"_ _68\"> </span>amministrativi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>finanziari. <span class=\"_ _0\"></span>Tali <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>entrano<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nella <span class=\"_ _0\"></span>normale <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>d\u2019impresa, <span class=\"_ _2\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019attiv<span class=\"_ _0\"></span><span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>tipica<span class=\"_ _1\"></span> </span>di c<span class=\"_ _1\"></span>iascun <span class=\"_ _1\"></span>soggetto <span class=\"_ _1\"></span>interessato, <span class=\"_ _4\"></span>e sono <span class=\"_ _1\"></span>regola<span class=\"_ _1\"></span>te a <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>mercato. I<span class=\"_ _1\"></span>n pa<span class=\"_ _1\"></span>rticolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>intrattiene <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>apporti <span class=\"_ _4\"></span>con<span class=\"_ _68\"> </span>le seguenti part<span class=\"_ _1\"></span>i correlate:<span class=\"_ _68\"> </span>- <span class=\"_ _5a\"> </span><span class=\"ff5\">la s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _1\"></span>controllante dire<span class=\"_ _1\"></span>tta, Federico De Nora S.p.A<span class=\"_ _1\"></span>. (la \u201c<span class=\"ff4\">Societ\u00e0 Controllant<span class=\"_ _1\"></span>e<span class=\"ff5\">\u201d);<span class=\"ff2\"> </span></span></span></span>- <span class=\"_ _63\"> </span>la societ\u00e0 colleg<span class=\"_ _1\"></span>ata tk nucera e le sue con<span class=\"_ _1\"></span>trollate (le \"<span class=\"ff4\">Socie<span class=\"_ _1\"></span>t\u00e0 Collegate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _63\"> </span>gli <span class=\"_ _0\"></span>azionisti di <span class=\"_ _0\"></span>minoranza e <span class=\"_ _0\"></span>societ\u00e0 correlate, <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>per il <span class=\"_ _0\"></span>tramite di <span class=\"_ _0\"></span>dirigenti con <span class=\"_ _0\"></span>responsabilit\u00e0 strategiche <span class=\"_ _0\"></span>(le<span class=\"_ _68\"> </span>\u201c<span class=\"ff4\">Altre Parti Co<span class=\"_ _1\"></span>rrelate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _5a\"> </span>i dirigenti con responsabil<span class=\"_ _1\"></span>it<span class=\"ff5\">\u00e0 strategiche (\u201c<span class=\"ff4\">Alta Dire<span class=\"_ _1\"></span>zione<span class=\"ff5\">\u201d).<span class=\"_ _68\"> </span></span></span></span><span class=\"ff5\"><span class=\"ff4\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span></span>La tabella d<span class=\"_ _1\"></span>i seguito ripo<span class=\"_ _1\"></span>rta il prospetto d<span class=\"_ _1\"></span>i dettaglio d<span class=\"_ _1\"></span>ei valori pat<span class=\"_ _1\"></span>rimoniali relativ<span class=\"_ _1\"></span>i alle transazion<span class=\"_ _1\"></span>i con parti co<span class=\"_ _1\"></span>rrelate<span class=\"_ _0\"></span> al<span class=\"_ _1\"></span> 31 dicembre 2022 e 2021<span class=\"_ _1\"></span>:<span class=\"_ _68\"> </span>(in migliaia di E<span class=\"_ _1\"></span>uro)<span class=\"_ _68\"> </span>Societ\u00e0<span class=\"_ _68\"> </span>Controllante<span class=\"_ _68\"> </span>Societ\u00e0<span class=\"_ _68\"> </span>Collegate<span class=\"_ _68\"> </span>Altre Parti<span class=\"_ _68\"> </span>Correlate<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>voce di<span class=\"_ _68\"> </span>bilancio<span class=\"_ _68\"> </span>Incidenza<span class=\"_ _68\"> </span>sulla voce<span class=\"_ _68\"> </span>di bilancio<span class=\"_ _68\"> </span>Altri crediti non <span class=\"_ _1\"></span>correnti<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>52<span class=\"ls0\"> </span>52<span class=\"ls0\"> </span>9.030<span class=\"_ _68\"> </span>0,6%<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>52<span class=\"ls0\"> </span>52<span class=\"ff2 ls0\"> </span>10.313<span class=\"_ _68\"> </span>0,5%<span class=\"_ _68\"> </span>Attivit\u00e0 per impo<span class=\"_ _1\"></span>ste correnti<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span>376<span class=\"_ _68\"> </span>- 376<span class=\"_ _68\"> </span>4.893<span class=\"_ _68\"> </span>7,7%<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span>376<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>37620.965<span class=\"_ _68\"> </span>1,8%<span class=\"fc0\"> </span>Crediti commer<span class=\"_ _1\"></span>ciali correnti<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span>17<span class=\"ls0\"> </span>7.250<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>7.267123.421<span class=\"_ _68\"> </span>5,9%<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span>11<span class=\"ls0\"> </span>21.626<span class=\"_ _68\"> </span>-21.637139.97415,5%<span class=\"fc0\"> </span>Altri debiti non<span class=\"_ _1\"></span> correnti<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>444<span class=\"_ _68\"> </span>444<span class=\"_ _68\"> </span>2.38418,7%<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>488<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>488<span class=\"_ _68\"> </span>2.18322,4%<span class=\"fc0\"> </span>Debiti commerci<span class=\"_ _1\"></span>ali correnti<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span>25<span class=\"ls0\"> </span>775<span class=\"_ _68\"> </span>89<span class=\"ls0\"> </span>88980.554<span class=\"_ _68\"> </span>1,1%<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>894<span class=\"fc0\"> </span>75<span class=\"ls0\"> </span>96961.425<span class=\"_ _68\"> </span>1,6%<span class=\"fc0\"> </span>Debiti per imposte su<span class=\"_ _1\"></span>l reddito corre<span class=\"_ _1\"></span>nti<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-10.970<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span>1.786<span class=\"fc0\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>1.78627.392<span class=\"_ _68\"> </span>6,5%<span class=\"fc0\"> </span>Altri debiti c<span class=\"_ _1\"></span>orrenti<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span>-33.024<span class=\"_ _68\"> </span>-33.024101.61732,5%<span class=\"_ _68\"> </span>31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span>-25.722<span class=\"fc0\"> </span>-25.72292.24227,9%<span class=\"fc0\"> </span>I <span class=\"_ _2\"></span>rapporti <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Controllante <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>correnti <span class=\"_ _2\"></span>pari <span class=\"_ _c\"></span>a<span class=\"_ _68\"> </span>Euro 376 migliaia, invariati rispetto allo scorso esercizio, a fronte del contratto di consolidato fisca<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>naziona<span class=\"_ _1\"></span>le che era<span class=\"_ _68\"> </span>in essere tra la <span class=\"_ _0\"></span>societ\u00e0 contr<span class=\"_ _1\"></span>ollante Federico De Nora S.p.A, la Societ\u00e0 <span class=\"_ _0\"></span>De Nora Italy S.r.l, De Nora Water Tec<span class=\"_ _1\"></span>hnology<span class=\"_ _68\"> </span>Italy S.r.l. e Capannon<span class=\"_ _1\"></span>i S.r.l., estinto nel <span class=\"_ _1\"></span>corso del 2022 a seg<span class=\"_ _1\"></span>uito alla quotazione<span class=\"_ _1\"></span> di Industrie De N<span class=\"_ _1\"></span>ora S.p.A.<span class=\"_ _68\"> </span>I <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>patrimonia<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>Collegate sono <span class=\"_ _0\"></span>principalmente relativi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>ali <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>pari a <span class=\"_ _0\"></span>Euro<span class=\"_ _2\"></span> 7.250  migliaia  al<span class=\"_ _1\"></span>  31  dicembre  2022,  r<span class=\"_ _1\"></span>ispetto  agli  Euro  <span class=\"fc8\">21.626</span> <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>igliaia  al <span class=\"_ _f\"> </span>31  dicembre  2021<span class=\"_ _1\"></span>;  tali  credi<span class=\"_ _1\"></span>ti  sono<span class=\"_ _68\"> </span>principalmente <span class=\"_ _1\"></span>relativi alla vendita d<span class=\"_ _1\"></span>i elettrodi nell\u2019ambito d<span class=\"_ _1\"></span>el contratto di fornitu<span class=\"_ _1\"></span>ra \u201c<span class=\"_ _0\"></span><span class=\"ff7\">Tool Manufacturing an<span class=\"_ _1\"></span>d Services<span class=\"_ _68\"> </span></span>Agreement\u201d<span class=\"ff2\"> inizial<span class=\"_ _1\"></span>mente stipulato in d<span class=\"_ _1\"></span>ata 1 aprile 2015 con tk nuc<span class=\"_ _1\"></span>era e successiv<span class=\"_ _1\"></span>amente modificato. </span>Gli <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>debiti <span class=\"_ _2\"></span>correnti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _c\"></span>Collegate <span class=\"_ _c\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>33.024 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2022, <span class=\"_ _c\"></span>rispetto <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro<span class=\"_ _68\"> </span>25.722<span class=\"fc0\"> <span class=\"_ _d\"></span>migliaia <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _5\"></span>2021, <span class=\"_ _d\"></span>sono <span class=\"_ _5\"></span>relativi <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>anticipi <span class=\"_ _5\"></span>ottenu<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>con <span class=\"_ _d\"></span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _d\"></span>principalmente <span class=\"_ _d\"></span>al <span class=\"_ _5\"></span>suddetto<span class=\"_ _68\"> </span></span>contratto di forn<span class=\"_ _1\"></span>itura.<span class=\"_ _68\"> </span>La tabella <span class=\"_ _1\"></span>di segu<span class=\"_ _1\"></span>ito ripor<span class=\"_ _1\"></span>ta il p<span class=\"_ _1\"></span>rospetto di <span class=\"_ _1\"></span>dettaglio d<span class=\"_ _1\"></span>ei valori <span class=\"_ _1\"></span>economic<span class=\"_ _1\"></span>i relativi a<span class=\"_ _1\"></span> transaz<span class=\"_ _1\"></span>ioni con <span class=\"_ _1\"></span>parti co<span class=\"_ _1\"></span>rrelate per <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span><span class=\"ls8\">li<span class=\"_ _68\"> </span></span>esercizi chiusi <span class=\"_ _1\"></span>al 31 dicembre 2022 e 2021:<span class=\"_ _1\"></span> (in migliai<span class=\"_ _1\"></span>a di Euro)<span class=\"_ _68\"> </span>Societ\u00e0<span class=\"_ _68\"> </span>Controllant<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>Societ\u00e0<span class=\"_ _68\"> </span>Collegate<span class=\"_ _68\"> </span>Altre Parti<span class=\"_ _1\"></span> Correlate<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>Totale voce<span class=\"_ _1\"></span> di<span class=\"_ _68\"> </span>bilancio<span class=\"_ _68\"> </span>Incidenz<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span>sulla voce<span class=\"_ _68\"> </span>di bilancio<span class=\"_ _68\"> </span>Ricavi<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022 -  148.286 38<span class=\"ls0\"> </span>  <span class=\"ff4 ls0\">148.32<span class=\"_ _1\"></span>4 </span>        852.82<span class=\"_ _1\"></span>617,4%<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 dicem<span class=\"_ _1\"></span>bre 2021<span class=\"_ _68\"> </span>-<span class=\"fc8\"> </span>97.417<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>    <span class=\"ff4 ls0\">97.4<span class=\"_ _1\"></span>17<span class=\"fc8\"> </span></span>     615.87<span class=\"_ _1\"></span>8<span class=\"fc8\"> </span>15,8%<span class=\"_ _68\"> </span>Altri proven<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022           56  696 - <span class=\"ff4\">752 </span>6.45111,7%<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021<span class=\"_ _68\"> </span>54<span class=\"fc8 ls0\"> </span>740<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>794<span class=\"fc8\"> </span>4.009<span class=\"fc8\"> </span>19,8%<span class=\"_ _68\"> </span>Consumo d<span class=\"_ _1\"></span>i materie pr<span class=\"_ _1\"></span>ime, sussidiari<span class=\"_ _1\"></span>e, di consumo <span class=\"_ _1\"></span>e di merci<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022 -   1.056 - <span class=\"ff4\">1.056 </span>399.9040,3%<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021<span class=\"_ _68\"> </span>-<span class=\"fc8\"> </span>480<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>480<span class=\"fc8\"> </span>289.578<span class=\"fc8\"> </span>0,2%<span class=\"_ _68\"> </span>Costi per s<span class=\"_ _1\"></span>ervizi<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 dicem<span class=\"_ _1\"></span>bre 2022           88          499 1.030 <span class=\"ff4\">1.617 </span>161.8191,0%<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021 88  672 826 1.586 116.8681,4%<span class=\"_ _68\"> </span>Costi del pe<span class=\"_ _1\"></span>rsonale<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022           -<span class=\"ls1\">  </span>           -<span class=\"ls1\">  </span>2 <span class=\"ff4 ls2\">2 <span class=\"ls0\"> </span></span>154.5610,0%<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021 -   -   - <span class=\"ff4\">-  </span>116.0670,0%<span class=\"_ _68\"> </span>Altri costi <span class=\"_ _1\"></span>operativi<span class=\"ff2\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022           -<span class=\"ls1\">  </span>           -<span class=\"ls1\">  </span>3 <span class=\"ff4 ls2\">3 <span class=\"ls0\"> </span></span>9.676<span class=\"_ _68\"> </span>0,0%<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021 -   -   1 <span class=\"ff4 ls2\">1 <span class=\"ls0\"> </span></span>9.427<span class=\"_ _68\"> </span>0,0%<span class=\"_ _68\"> </span>Oneri finanz<span class=\"_ _1\"></span>iari<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022           -<span class=\"ls1\">  </span>           -<span class=\"ls1\">  </span>1 <span class=\"ff4 ls2\">1 <span class=\"ls0\"> </span></span>27.6880,0%<span class=\"_ _68\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021 -  - - <span class=\"ff4\">- </span>16.3300,0%<span class=\"_ _68\"> </span>I <span class=\"_ _2\"></span>rapporti <span class=\"_ _c\"></span>economic<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Collegate<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ricavi, <span class=\"_ _c\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>148.286 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _2\"></span>nel<span class=\"_ _68\"> </span>2022, <span class=\"_ _c\"></span>rispet<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>97.417 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>nel <span class=\"_ _c\"></span>2021, <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _c\"></span>vendita <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>elettrodi <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>forza <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>contrat<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>fornitura<span class=\"_ _68\"> </span>\u201cTool Manufac<span class=\"_ _1\"></span>turing and Services<span class=\"_ _1\"></span> Agreement\u201d<span class=\"ff2\"> menzionato <span class=\"_ _1\"></span>in precedenza.<span class=\"_ _68\"> </span></span>I costi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>servizi v<span class=\"_ _68\"> </span><span class=\"_ _1\"></span>erso Altre<span class=\"_ _68\"> </span> <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>correlate <span class=\"_ _1\"></span>includono <span class=\"_ _1\"></span>gli emolum<span class=\"_ _1\"></span>enti ai<span class=\"_ _1\"></span> membri <span class=\"_ _1\"></span>del Co<span class=\"_ _1\"></span>nsiglio <span class=\"_ _1\"></span>di Ammin<span class=\"_ _1\"></span>istrazione <span class=\"_ _1\"></span>per<span class=\"_ _68\"> </span>Euro <span class=\"_ _2\"></span>819 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2022, <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>675 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2021, <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>77 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>non <span class=\"_ _0\"></span>ancora <span class=\"_ _2\"></span>liqui<span class=\"_ _1\"></span>dati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _68\"> </span>dicembre 2022.<span class=\"_ _1\"></span> Operazioni con l<span class=\"_ _1\"></span>\u2019Alta Direzion<span class=\"ff2\">e<span class=\"_ _68\"> </span></span>Oltre <span class=\"_ _10\"> </span>ai <span class=\"_ _10\"> </span>valori <span class=\"_ _10\"> </span>patrimoniali <span class=\"_ _10\"> </span>ed <span class=\"_ _10\"> </span>economici <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>parti <span class=\"_ _10\"> </span>correlate <span class=\"_ _10\"> </span>presen<span class=\"_ _1\"></span>tati <span class=\"_ _10\"> </span>nelle <span class=\"_ _10\"> </span>tabelle <span class=\"_ _10\"> </span>sopra <span class=\"_ _10\"> </span>esposte, <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>Gruppo <span class=\"_ _10\"> </span>ha<span class=\"_ _68\"> </span>riconosciuto <span class=\"_ _1\"></span>compensi <span class=\"_ _1\"></span>all\u2019Alta <span class=\"_ _1\"></span>Direzione <span class=\"_ _1\"></span>per E<span class=\"_ _1\"></span>uro <span class=\"ff2\">23.281 <span class=\"_ _1\"></span>migliaia n<span class=\"_ _1\"></span>el 2022,<span class=\"_ _1\"></span> rispe<span class=\"_ _1\"></span>tto a <span class=\"_ _1\"></span>Euro 4.870 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>nel 20<span class=\"_ _1\"></span>21, <span class=\"ls4\">di</span> </span>cui Euro 1.845 mig<span class=\"_ _1\"></span>liaia non ancora <span class=\"_ _1\"></span>liquidati al 31 dicembre 2022<span class=\"ls4\">. </span> La tabella di segui<span class=\"_ _1\"></span>to riporta la suddi<span class=\"_ _1\"></span>visione di sudd<span class=\"_ _1\"></span>etti compensi fra le c<span class=\"_ _1\"></span>ategorie di costo id<span class=\"_ _1\"></span>entificate dallo IA<span class=\"_ _1\"></span>S 24. <span class=\"_ _0\"></span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>2022<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"ff4\"> </span>Benefici a breve termine per i dipendenti<span class=\"_ _68\"> </span>5.286<span class=\"_ _68\"> </span>4.586 Benefici successivi alla fine del rapporto di lavoro<span class=\"_ _68\"> </span>316<span class=\"ls0\"> </span>284 Altri benefici a lungo termine<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Benefici dovuti ai dipendenti per la cessa<span class=\"_ _1\"></span>zione del rapporto<span class=\"_ _0\"></span> di lavoro<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Pagamenti basati su azioni<span class=\"_ _68\"> </span>17.679<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>23.281<span class=\"_ _68\"> </span>4.870<span class=\"_ _68\"> </span>H. EVENTI NON RICORRENTI<span class=\"_ _68\"> </span>39. <span class=\"_ _2c\"> </span><span class=\"fs4\">Eventi non ricorrenti</span> Ai <span class=\"_ _c\"></span>sensi <span class=\"_ _2\"></span>della <span class=\"_ _c\"></span>Comunicaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"></span>Consob <span class=\"_ _2\"></span>n. <span class=\"_ _c\"></span>DEM/6064<span class=\"_ _1\"></span>293 <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>28 <span class=\"_ _c\"></span>luglio <span class=\"_ _c\"></span>2006, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>seguito <span class=\"_ _c\"></span>esposte<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>informazioni<span class=\"_ _1\"></span> circa <span class=\"_ _1\"></span>l\u2019impatto <span class=\"_ _1\"></span>sui <span class=\"_ _1\"></span>risultati <span class=\"_ _1\"></span>economi<span class=\"_ _1\"></span>ci, <span class=\"ff2\">patrimoniali <span class=\"_ _4\"></span>e finanziari <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>eventi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ricorrenti <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> </span>periodo:<span class=\"_ _68\"> </span>Utile (perdita) di<span class=\"_ _68\"> </span>esercizio<span class=\"_ _68\"> </span>Patrimonio Netto<span class=\"_ _68\"> </span>Flussi<span class=\"_ _68\"> </span>Finanziari<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Costi del personale - Piano di incentivazione MIP              (19.360)                      -<span class=\"ls1\">   </span>                  -   I. COMPENSI AD AMMINISTRATORI, SINDACI E<span class=\"_ _68\"> </span>REVISORI<span class=\"_ _68\"> </span><span class=\"fc3\"> </span>40. <span class=\"_ _2c\"> </span><span class=\"fs4\">Compensi ad Amministratori, Sindaci e Revisori</span> Ai <span class=\"_ _d\"></span>sen<span class=\"_ _1\"></span>si <span class=\"_ _d\"></span>dell\u2019ar<span class=\"_ _1\"></span>t. <span class=\"_ _d\"></span>38 <span class=\"_ _c\"></span>D.Lgs.<span class=\"ff2\"> <span class=\"_ _d\"></span></span>127/91 <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>evide<span class=\"_ _1\"></span>nzia <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>l\u2019ammonta<span class=\"_ _1\"></span>re <span class=\"_ _d\"></span>dei <span class=\"_ _c\"></span>compensi <span class=\"_ _c\"></span>agli <span class=\"_ _d\"></span>Amminis<span class=\"_ _1\"></span>tratori <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>Sindaci <span class=\"_ _c\"></span>della<span class=\"_ _68\"> </span>Societ\u00e0 <span class=\"_ _5\"> </span>per <span class=\"_ _10\"> </span>lo <span class=\"_ _5\"> </span>svolgimento <span class=\"_ _5\"> </span>delle <span class=\"_ _10\"> </span>loro <span class=\"_ _5\"> </span>funzioni <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>quelli <span class=\"_ _5\"> </span>relativi <span class=\"_ _5\"> </span>alla <span class=\"_ _5\"> </span>revisione <span class=\"_ _10\"> </span>del <span class=\"_ _5\"> </span>bilancio <span class=\"_ _5\"> </span>consolidato <span class=\"_ _5\"> </span>risulta <span class=\"_ _10\"> </span>cos\u00ec<span class=\"_ _1\"></span> dettagliato:<span class=\"_ _68\"> </span>Esercizio chiuso al 3<span class=\"_ _0\"></span>1 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia d<span class=\"_ _0\"></span>i Euro)<span class=\"_ _68\"> </span>Emolumen<span class=\"_ _0\"></span>ti ai membri del Consiglio di <span class=\"_ _0\"></span>Ammin<span class=\"_ _0\"></span>istrazione<span class=\"_ _68\"> </span>819<span class=\"ls0\"> </span>675<span class=\"ls0\"> </span>Compensi ai mem<span class=\"_ _0\"></span>bri del Collegio Sindac<span class=\"_ _0\"></span>ale<span class=\"_ _68\"> </span>134<span class=\"ls0\"> </span>123<span class=\"ls0\"> </span>Compensi per<span class=\"_ _0\"></span> la revisione del bilancio d<span class=\"_ _0\"></span>\u2019esercizio e consolidato (inclu<span class=\"_ _0\"></span>sivi delle<span class=\"_ _68\"> </span>attivit\u00e0 svolte sulle <span class=\"_ _0\"></span>situazioni contab<span class=\"_ _0\"></span>ili predisposte ai fini del conso<span class=\"_ _0\"></span>lidato dalle<span class=\"_ _68\"> </span>controllate estere)<span class=\"_ _0\"></span> 1.660<span class=\"_ _68\"> </span>1.306<span class=\"_ _68\"> </span>Compensi alla societ\u00e0 <span class=\"_ _0\"></span>di revisione p<span class=\"_ _0\"></span>er altri servizi d<span class=\"_ _0\"></span>i revisione<span class=\"_ _68\"> </span>84<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Compensi alla societ\u00e0 <span class=\"_ _0\"></span>di revisione p<span class=\"_ _0\"></span>er servizi non di revisione<span class=\"_ _0\"></span> 2.266<span class=\"ls0\"> </span>1.5<span class=\"ls2\">56</span> J. <span class=\"ffa\">IMPEGNI<span class=\"_ _68\"> </span>, GARANZIE E PASSIVITA\u2019 POTENZIALI</span><span class=\"fc19\"> </span>41. <span class=\"_ _2c\"> </span><span class=\"ffa fs4\">IMPEGNI, GARANZIE E PASSIVITA\u2019 POTENZIALI</span> Impegni<span class=\"_ _68\"> </span>La Societ\u00e0 non ha as<span class=\"_ _1\"></span>sunto impegni che non<span class=\"_ _1\"></span> siano stati rilevati <span class=\"_ _1\"></span>nello stato patrimon<span class=\"_ _1\"></span>iale, ad eccezione d<span class=\"_ _1\"></span>i ordini per<span class=\"_ _68\"> </span>l\u2019acquisto di ben<span class=\"_ _1\"></span>i strumentali pari a Eu<span class=\"_ _1\"></span>ro <span class=\"ff2\">22,7 milioni al 31 dice<span class=\"_ _1\"></span>mbre 2022.<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>Garanzie<span class=\"ff2\"> </span>Al 31 dicembre 202<span class=\"_ _1\"></span>2 si evidenziano <span class=\"_ _1\"></span>le <span class=\"ff5\">seguenti garanzie in es<span class=\"_ _1\"></span>sere all\u2019interno d<span class=\"_ _1\"></span>el Gruppo:<span class=\"ff2\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">Industrie De Nora S.p<span class=\"_ _1\"></span>.A. ha rilasciato <span class=\"_ _1\"></span>garanzie a favor<span class=\"_ _1\"></span>e di fornitori delle soc<span class=\"_ _1\"></span>iet\u00e0 control<span class=\"_ _1\"></span>late per Euro 9.726<span class=\"_ _68\"> </span></span></span>migliaia e garan<span class=\"_ _1\"></span>zie a favore di cli<span class=\"_ _1\"></span>enti delle societ\u00e0 cont<span class=\"_ _1\"></span>rollate per Euro 12.4<span class=\"_ _1\"></span>14 migliaia;<span class=\"_ _68\"> </span>\u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">la capogruppo ha in<span class=\"_ _1\"></span>oltre rilasciato ga<span class=\"_ _1\"></span>ranzie a favore di<span class=\"_ _1\"></span> istituti di credito per <span class=\"_ _1\"></span>linee di credito, si<span class=\"_ _1\"></span>a di cassa che di<span class=\"_ _68\"> </span></span></span>firma, emesse a <span class=\"_ _1\"></span>favore di societ\u00e0 contro<span class=\"_ _1\"></span>llate per Euro 89.977 <span class=\"_ _1\"></span>migliaia; alla da<span class=\"_ _1\"></span>ta del 31.12.2022 <span class=\"_ _1\"></span>tale linee son<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span>state utilizzate <span class=\"_ _1\"></span>solo per crediti di fir<span class=\"_ _1\"></span>ma; \u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">a garanzia di ad<span class=\"_ _1\"></span>empimenti contrattua<span class=\"_ _1\"></span>li assunti dal Gru<span class=\"_ _1\"></span>ppo sono state prest<span class=\"_ _1\"></span>ate fideiussioni d<span class=\"_ _1\"></span>a banche o<span class=\"_ _68\"> </span></span></span>assicurazioni verso c<span class=\"_ _1\"></span>lienti per un impor<span class=\"_ _1\"></span>to pari a Euro 56.533 <span class=\"_ _1\"></span>migliaia, di cui E<span class=\"_ _1\"></span>uro 27.690 a valere su<span class=\"_ _1\"></span>lle linee<span class=\"_ _68\"> </span>di credito garant<span class=\"_ _1\"></span>ite dalla capogruppo in<span class=\"_ _1\"></span>dicate al punto <span class=\"_ _1\"></span>precedente.<span class=\"_ _68\"> </span>Passivit\u00e0 potenzia<span class=\"_ _1\"></span>li<span class=\"_ _68\"> </span>Il Gruppo non ha <span class=\"_ _1\"></span>assunto passivit\u00e0 poten<span class=\"_ _1\"></span>ziali che non siano st<span class=\"_ _1\"></span>ate rilevate in bilan<span class=\"_ _1\"></span>cio.<span class=\"_ _68\"> </span>K.  <span class=\"ffa\">RICONCILIAZIONE DEL RISULTATO D\u2019ESERCIZIO<span class=\"_ _68\"> </span></span>E DEL PATRIMONIO NETTO DI INDUSTRIE DE NORA<span class=\"_ _68\"> </span>S.P.A E DEL GRUPPO<span class=\"_ _68\"> </span>42. <span class=\"_ _2c\"> </span><span class=\"ffa fs4\">RICONCILIAZIONE DEL RISULTATO D\u2019ESERCIZIO E DEL PATRIMONIO NETTO DI<span class=\"_ _68\"> </span></span>INDUSTRIE DE NORA S.P.A E DEL GRUPPO<span class=\"fs0\"> </span>Il <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>guente <span class=\"_ _2\"></span>prospetto <span class=\"_ _2\"></span>evidenzia <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>riconciliazione <span class=\"_ _2\"></span>fra <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>risultato <span class=\"_ _2\"></span>d\u2019esercizio <span class=\"_ _c\"></span>ed <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>pat<span class=\"_ _0\"></span>rimon<span class=\"_ _1\"></span>io <span class=\"_ _c\"></span>netto <span class=\"_ _d\"></span><span class=\"ff2\">de<span class=\"_ _1\"></span>lla <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>il<span class=\"_ _68\"> </span></span>risultato d\u2019eserc<span class=\"_ _1\"></span>izio ed il patrimo<span class=\"_ _1\"></span>nio netto di Gruppo r<span class=\"_ _1\"></span>isultanti dai bilanc<span class=\"_ _1\"></span>i consolidati:<span class=\"ff2 fs3\"> </span>Esercizio chiuso<span class=\"_ _68\"> </span>al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"ff3 fs3\"> </span></span>Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"ff3 fs3\"> </span></span>Risultato di<span class=\"_ _68\"> </span>esercizio<span class=\"ff3 fs3\"> </span>Patrimonio netto<span class=\"ff3 fs3\"> </span>(in migliaia di Euro)<span class=\"ff3 fs3\"> </span>Come da bilancio dell'esercizio della Societ\u00e0<span class=\"ff3 fs3\"> </span>11.81<span class=\"_ _68\"> </span>482.828<span class=\"_ _68\"> </span>Dividendi incassati dalla Capogruppo<span class=\"ff3 fs3\"> </span>(17.670)<span class=\"ff3 fs3\"> </span>-<span class=\"ff3 fs3\"> </span>Valutazione con il metodo del patrimonio netto delle partecipazio<span class=\"_ _1\"></span>ni in JV/soc. collegate (al netto<span class=\"_ _68\"> </span>dell'effetto fiscale differito)<span class=\"ff3 fs3\"> </span>(1.183)<span class=\"ff3 fs3\"> </span>20.03<span class=\"_ _68\"> </span>Utile rettificato delle Societ\u00e0 controllate e differenza tra patrimoni r<span class=\"_ _1\"></span>ettificati delle Societ\u00e0 consolidate<span class=\"_ _68\"> </span>e relativo valore di carico<span class=\"ff3 fs3\"> </span>96.67<span class=\"_ _68\"> </span>241.759<span class=\"ff3 fs3\"> </span>Scritture di consolidato della Capogruppo<span class=\"ff3 fs3\"> </span>3<span class=\"_ _68\"> </span>17<span class=\"_ _68\"> </span>Come da bilancio consolidato del Gruppo <span class=\"ff3 fs3\"> </span>89.66<span class=\"_ _68\"> </span>744.804<span class=\"ff3 fs3\"> </span>L. FATTI DI RILIEVO SUCCESSIVI ALLA CHIUSURA DEL PERIODO<span class=\"_ _68\"> </span> 43. <span class=\"_ _2c\"> </span><span class=\"fs4\">FATTI DI RILIEVO SUCCESSIVI ALLA CHIUSURA DEL PERIODO</span> \u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>Con <span class=\"_ _d\"></span>efficacia <span class=\"_ _d\"></span>primo <span class=\"_ _d\"></span>gennaio <span class=\"_ _d\"></span>2023, <span class=\"_ _5\"></span>De <span class=\"_ _d\"></span>Nora <span class=\"_ _d\"></span>ISIA <span class=\"_ _d\"></span>S.r.l. <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _d\"></span>stata <span class=\"_ _d\"></span>fusa <span class=\"_ _10\"> </span>per <span class=\"_ _d\"></span>incorporaz<span class=\"_ _1\"></span>ione <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _d\"></span>De <span class=\"_ _d\"></span>Nora <span class=\"_ _d\"></span>Water </span>Technologies <span class=\"_ _0\"></span>S.r.<span class=\"_ _1\"></span>l. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>societ\u00e0 stavano <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _0\"></span>operando dal <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>stretta <span class=\"_ _0\"></span>collab<span class=\"_ _1\"></span>orazione <span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a fusione <span class=\"_ _0\"></span>consente <span class=\"_ _0\"></span>ora di operare con un'un<span class=\"_ _1\"></span>ica organizzazione in g<span class=\"_ _1\"></span>rado di sempli<span class=\"_ _1\"></span>ficare i processi e aum<span class=\"_ _1\"></span>entarne l'efficienza <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>l'agilit\u00e0. \u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>Nel <span class=\"_ _d\"></span>mese <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>febbraio <span class=\"_ _d\"></span>2023 <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _5\"> </span>stata <span class=\"_ _5\"></span>perfezionata<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>l'acquisizione <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>un'area <span class=\"_ _d\"></span>industriale <span class=\"_ _d\"></span>dismessa <span class=\"_ _d\"></span>a <span class=\"_ _5\"> </span>sud<span class=\"_ _2\"></span>-es<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>del<span class=\"_ _1\"></span> </span>territorio di Ce<span class=\"_ _1\"></span>rnusco sul Naviglio <span class=\"_ _1\"></span>(Milano) per la re<span class=\"_ _1\"></span>alizzazione del pro<span class=\"_ _1\"></span>getto \u201cItalian Giga<span class=\"_ _1\"></span>factory\u201d.<span class=\"ff2\"> </span>Il progetto <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>inserisce nel <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>espansione della capacit\u00e0 <span class=\"_ _0\"></span>produttiva del <span class=\"_ _0\"></span>Gruppo De <span class=\"_ _0\"></span>Nora, e <span class=\"_ _0\"></span>prevede, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguito alla demolizione degl<span class=\"_ _1\"></span>i immobili esistenti, la re<span class=\"_ _1\"></span>alizzazione di un po<span class=\"_ _1\"></span>lo produttivo su larg<span class=\"_ _1\"></span>a scala con una cap<span class=\"_ _1\"></span>acit\u00e0 fino a 2G<span class=\"_ _1\"></span>W per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>produzione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>elettrolizzator<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>gen<span class=\"ff5\">erazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>idrogeno <span class=\"_ _4\"></span>verde,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sistemi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>l\u2019elettrolisi <span class=\"_ _4\"></span>dell\u2019acqua<span class=\"_ _1\"></span> </span>e celle a combu<span class=\"_ _1\"></span>stibile, oltre alla realiz<span class=\"_ _1\"></span>zazione di facilit<span class=\"_ _1\"></span>ies a servizio del<span class=\"_ _1\"></span>le altre divisioni de<span class=\"_ _1\"></span>l Gruppo. L' <span class=\"_ _0\"></span>avvio <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>lavori <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>costruzione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>Gigafactory <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>previsto <span class=\"_ _2\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>seconda <span class=\"_ _0\"></span>met\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>2023 <span class=\"_ _0\"></span>subordinatamente <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>buon<span class=\"_ _1\"></span> esito dell'iter au<span class=\"_ _1\"></span>torizzativo che si svo<span class=\"_ _1\"></span>lger\u00e0 nei prossim<span class=\"_ _1\"></span>i mesi.<span class=\"_ _68\"> </span>Per il Consiglio di A<span class=\"_ _1\"></span>mministrazione L\u2019Amministrato<span class=\"_ _1\"></span>re Delegato<span class=\"ff2\"> </span>Paolo Enrico De<span class=\"_ _1\"></span>llach\u00e0",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Industrie <span class=\"_ _1\"></span>De Nora <span class=\"_ _1\"></span>S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "Industrie <span class=\"_ _1\"></span>De Nora <span class=\"_ _1\"></span>S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "societ\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>azioni",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "Milano",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Via <span class=\"_ _0\"></span>Bistolfi <span class=\"_ _0\"></span>35",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Il <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>fondato d<span class=\"_ _1\"></span>all\u2019ingegnere <span class=\"_ _1\"></span>Oronzio <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora<span class=\"ff2\">, <span class=\"_ _1\"></span>vanta <span class=\"_ _1\"></span>ormai <span class=\"_ _1\"></span>100 a<span class=\"_ _1\"></span>nni d<span class=\"_ _1\"></span>i attiv<span class=\"_ _1\"></span>it\u00e0 nel <span class=\"_ _4\"></span>settore elett<span class=\"_ _1\"></span>rochimico <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>\u00e8 og<span class=\"_ _1\"></span>gi </span>riconosciuto <span class=\"_ _d\"></span>come <span class=\"_ _c\"></span><span class=\"ff7\">l<span class=\"_ _0\"></span>eader</span> <span class=\"_ _c\"></span>m<span class=\"_ _0\"></span>ondiale <span class=\"_ _c\"></span>nella <span class=\"_ _d\"></span>fornitura <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>tecnologie <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>produzi<span class=\"_ _1\"></span>one <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>cloro <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>soda <span class=\"_ _c\"></span>caustica <span class=\"_ _d\"></span>nonch\u00e9 maggiore fornito<span class=\"_ _1\"></span>re di elettrodi per l<span class=\"_ _1\"></span>\u2019industria elettroc<span class=\"_ _1\"></span>himica",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Federico <span class=\"_ _1\"></span>De No<span class=\"_ _1\"></span>ra S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "Il <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _0\"></span>consolidato <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>all\u2019esercizio <span class=\"_ _0\"></span>chiuso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2 <span class=\"_ _2\"></span></span>(di <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>\u201c<span class=\"ff4\">Bilancio </span>Consolidato<span class=\"ff5\">\u201d) \u00e8 stato predisposto in con<span class=\"ff2\">formit\u00e0 ai principi contabili internazionali<span class=\"_ _1\"></span> (International Accounting Standard<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff2\"> <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>International <span class=\"_ _c\"></span>Financial <span class=\"_ _c\"></span>Report<span class=\"_ _1\"></span>ing <span class=\"_ _c\"></span>Standard <span class=\"_ _d\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _2\"></span><span class=\"ff5\">IFRS) <span class=\"_ _c\"></span>emanati <span class=\"_ _c\"></span>dall\u2019International <span class=\"_ _c\"></span>Accoun<span class=\"_ _1\"></span>ting <span class=\"_ _c\"></span>Standards <span class=\"_ _c\"></span>Board </span></span>(IASB) <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iconosciu<span class=\"_ _1\"></span>ti n<span class=\"_ _1\"></span>ell\u2019Unione <span class=\"_ _1\"></span>Europe<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>egolament<span class=\"_ _0\"></span><span class=\"ff2\">o <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>CE) <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>1606/<span class=\"_ _1\"></span>2002 <span class=\"_ _1\"></span>emanato <span class=\"_ _4\"></span>dal Pa<span class=\"_ _1\"></span>rlamento <span class=\"_ _4\"></span>Europeo </span>e dal <span class=\"_ _0\"></span>Consiglio Europeo nel <span class=\"_ _0\"></span>luglio 2002 e i<span class=\"_ _0\"></span>n vigore al 31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2<span class=\"ff5\">, alle <span class=\"_ _0\"></span>interpreta<span class=\"_ _1\"></span>zioni emesse <span class=\"_ _0\"></span>dall\u2019Int<span class=\"_ _1\"></span>ernational </span>Financial <span class=\"_ _10\"> </span>Reporting <span class=\"_ _10\"> </span>Interpret<span class=\"_ _1\"></span>ations <span class=\"_ _10\"> </span>Committee <span class=\"_ _10\"> </span>(IFRIC), <span class=\"_ _10\"> </span>nonch\u00e9 <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"> </span>interpretazioni <span class=\"_ _10\"> </span>dello <span class=\"_ _10\"> </span>Standing <span class=\"_ _10\"> </span>Interpretations<span class=\"_ _1\"></span> Commitee (SIC), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vigore alla stessa <span class=\"_ _0\"></span>data. L\u2019insieme di<span class=\"_ _0\"></span> tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>interpretazi<span class=\"_ _1\"></span>oni <span class=\"_ _0\"></span>di riferimento <span class=\"_ _0\"></span>sopraindicat<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>segui<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>def<span class=\"_ _1\"></span>inito <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">IFRS<span class=\"_ _1\"></span><span class=\"ff5\">\u201d. <span class=\"_ _2\"></span>Gli <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>applicati i<span class=\"_ _0\"></span><span class=\"ff2\">n <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>coerente <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tutti <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>presentat<span class=\"_ _1\"></span>i. <span class=\"_ _2\"></span>Il <span class=\"_ _0\"></span>Bilancio </span></span></span>Consolidato <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _10\"> </span>costituito <span class=\"_ _10\"> </span>dai <span class=\"_ _5\"> </span>prospetti <span class=\"_ _10\"> </span>contab<span class=\"_ _1\"></span>ili <span class=\"_ _10\"> </span>obbligato<span class=\"_ _1\"></span>ri <span class=\"_ _10\"> </span>previsti <span class=\"_ _5\"> </span>dal <span class=\"_ _10\"> </span>principio <span class=\"_ _5\"> </span>IAS <span class=\"_ _10\"> </span>1 <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>cio\u00e8 <span class=\"_ _5\"> </span>dal <span class=\"_ _10\"> </span>prospetto <span class=\"_ _5\"> </span>della situazione <span class=\"_ _c\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>finanziaria <span class=\"_ _c\"></span>consolidata, <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>consolidato, <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>complessivo consolidato, <span class=\"_ _2\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>prospetto <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>variazioni <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>patrimonio <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>consolidato <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>rendiconto <span class=\"_ _c\"></span>finanziario <span class=\"_ _2\"></span>consolidato, nonch\u00e9 <span class=\"_ _1\"></span>dalle <span class=\"_ _4\"></span>relative <span class=\"_ _1\"></span>note. <span class=\"_ _4\"></span>A <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>comparat<span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>presentati <span class=\"_ _4\"></span>i da<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>relativi <span class=\"_ _4\"></span>all'esercizio <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>hiuso <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1.<span class=\"_ _68\"> </span>Il <span class=\"_ _2\"></span>Bil<span class=\"_ _0\"></span>ancio <span class=\"_ _2\"></span>Consolidato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _c\"></span>predisposto <span class=\"_ _2\"></span>nella <span class=\"_ _c\"></span>prospettiv<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>continuit\u00e0 <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>gli <span class=\"_ _2\"></span>Amministratori hanno  verificato  l\u2019insuss<span class=\"_ _1\"></span>istenza  di  indicatori  di  carattere  finanziar<span class=\"_ _1\"></span>io,  gestionale  o  di  altro  genere  che <span class=\"_ _b\"> </span><span class=\"ff2\">potessero </span>evidenziare <span class=\"_ _0\"></span>incertezze <span class=\"_ _0\"></span>significative <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>capacit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>far <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>proprie <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>prevedi<span class=\"_ _1\"></span>bile futuro e, in parti<span class=\"_ _1\"></span>colare, nei 12 mesi <span class=\"_ _1\"></span>successivi alla dat<span class=\"_ _1\"></span>a di chiusura.  Le <span class=\"_ _2\"></span>valu<span class=\"_ _1\"></span>tazioni <span class=\"_ _2\"></span>effet<span class=\"_ _1\"></span>tuate <span class=\"_ _0\"></span>confermano <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>operare <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>presupposto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>continui<span class=\"_ _1\"></span>t\u00e0 aziendale e nel <span class=\"_ _1\"></span>rispetto dei covena<span class=\"_ _1\"></span>nts finanziari.<span class=\"_ _68\"> </span>Il <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esente <span class=\"_ _4\"></span>Bilancio <span class=\"_ _4\"></span>Consolidato <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _4\"></span>approvato <span class=\"_ _4\"></span>dal <span class=\"_ _1\"></span>Consiglio <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>Amministrazione <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>data 22 <span class=\"_ _4\"></span>marzo <span class=\"_ _4\"></span>2023 ed \u00e8 sottoposto a <span class=\"_ _1\"></span>revisione contabi<span class=\"_ _1\"></span>le da parte della soc<span class=\"_ _1\"></span>iet\u00e0 di revisione P<span class=\"_ _1\"></span>ricewaterhouseCoop<span class=\"_ _1\"></span>ers S.p.A..<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Il <span class=\"_ _0\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _0\"></span>consolidato <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>all\u2019esercizio <span class=\"_ _0\"></span>chiuso <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2 <span class=\"_ _2\"></span></span>(di <span class=\"_ _2\"></span>seguito <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>\u201c<span class=\"ff4\">Bilancio </span>Consolidato<span class=\"ff5\">\u201d) \u00e8 stato predisposto in con<span class=\"ff2\">formit\u00e0 ai principi contabili internazionali<span class=\"_ _1\"></span> (International Accounting Standard<span class=\"_ _1\"></span> </span></span>\u2013<span class=\"ff2\"> <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>International <span class=\"_ _c\"></span>Financial <span class=\"_ _c\"></span>Report<span class=\"_ _1\"></span>ing <span class=\"_ _c\"></span>Standard <span class=\"_ _d\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _2\"></span><span class=\"ff5\">IFRS) <span class=\"_ _c\"></span>emanati <span class=\"_ _c\"></span>dall\u2019International <span class=\"_ _c\"></span>Accoun<span class=\"_ _1\"></span>ting <span class=\"_ _c\"></span>Standards <span class=\"_ _c\"></span>Board </span></span>(IASB) <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>iconosciu<span class=\"_ _1\"></span>ti n<span class=\"_ _1\"></span>ell\u2019Unione <span class=\"_ _1\"></span>Europe<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>R<span class=\"_ _1\"></span>egolament<span class=\"_ _0\"></span><span class=\"ff2\">o <span class=\"_ _4\"></span>(<span class=\"_ _0\"></span>CE) <span class=\"_ _1\"></span>n. <span class=\"_ _1\"></span>1606/<span class=\"_ _1\"></span>2002 <span class=\"_ _1\"></span>emanato <span class=\"_ _4\"></span>dal Pa<span class=\"_ _1\"></span>rlamento <span class=\"_ _4\"></span>Europeo </span>e dal <span class=\"_ _0\"></span>Consiglio Europeo nel <span class=\"_ _0\"></span>luglio 2002 e i<span class=\"_ _0\"></span>n vigore al 31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2<span class=\"ff5\">, alle <span class=\"_ _0\"></span>interpreta<span class=\"_ _1\"></span>zioni emesse <span class=\"_ _0\"></span>dall\u2019Int<span class=\"_ _1\"></span>ernational </span>Financial <span class=\"_ _10\"> </span>Reporting <span class=\"_ _10\"> </span>Interpret<span class=\"_ _1\"></span>ations <span class=\"_ _10\"> </span>Committee <span class=\"_ _10\"> </span>(IFRIC), <span class=\"_ _10\"> </span>nonch\u00e9 <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"> </span>interpretazioni <span class=\"_ _10\"> </span>dello <span class=\"_ _10\"> </span>Standing <span class=\"_ _10\"> </span>Interpretations<span class=\"_ _1\"></span> Commitee (SIC), <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vigore alla stessa <span class=\"_ _0\"></span>data. L\u2019insieme di<span class=\"_ _0\"></span> tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principi e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>interpretazi<span class=\"_ _1\"></span>oni <span class=\"_ _0\"></span>di riferimento <span class=\"_ _0\"></span>sopraindicat<span class=\"_ _1\"></span>i \u00e8 <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>segui<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>def<span class=\"_ _1\"></span>inito <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff4\">IFRS<span class=\"_ _1\"></span><span class=\"ff5\">\u201d. <span class=\"_ _2\"></span>Gli <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>applicati i<span class=\"_ _0\"></span><span class=\"ff2\">n <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>coerente <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>tutti <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>presentat<span class=\"_ _1\"></span>i. <span class=\"_ _2\"></span>Il <span class=\"_ _0\"></span>Bilancio </span></span></span>Consolidato <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _10\"> </span>costituito <span class=\"_ _10\"> </span>dai <span class=\"_ _5\"> </span>prospetti <span class=\"_ _10\"> </span>contab<span class=\"_ _1\"></span>ili <span class=\"_ _10\"> </span>obbligato<span class=\"_ _1\"></span>ri <span class=\"_ _10\"> </span>previsti <span class=\"_ _5\"> </span>dal <span class=\"_ _10\"> </span>principio <span class=\"_ _5\"> </span>IAS <span class=\"_ _10\"> </span>1 <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>cio\u00e8 <span class=\"_ _5\"> </span>dal <span class=\"_ _10\"> </span>prospetto <span class=\"_ _5\"> </span>della situazione <span class=\"_ _c\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>finanziaria <span class=\"_ _c\"></span>consolidata, <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>consolidato, <span class=\"_ _c\"></span>dal <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>complessivo consolidato, <span class=\"_ _2\"></span>dal<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>prospetto <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>variazioni <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>patrimonio <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>consolidato <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>rendiconto <span class=\"_ _c\"></span>finanziario <span class=\"_ _2\"></span>consolidato, nonch\u00e9 <span class=\"_ _1\"></span>dalle <span class=\"_ _4\"></span>relative <span class=\"_ _1\"></span>note. <span class=\"_ _4\"></span>A <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>comparat<span class=\"_ _1\"></span>ivi <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>stat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>presentati <span class=\"_ _4\"></span>i da<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>relativi <span class=\"_ _4\"></span>all'esercizio <span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>hiuso <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e 202<span class=\"_ _1\"></span>1.<span class=\"_ _68\"> </span>Il Bilancio Conso<span class=\"_ _1\"></span>lidato \u00e8 stato p<span class=\"_ _1\"></span>redisposto: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>delle <span class=\"_ _2\"></span>migliori <span class=\"_ _c\"></span>conoscenze <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>IFRS <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>tenuto <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>migliore <span class=\"_ _c\"></span>dottrina <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>mater<span class=\"_ _1\"></span>ia; <span class=\"_ _c\"></span>eventuali </span></span>futuri <span class=\"_ _10\"> </span>ori<span class=\"_ _1\"></span>entamenti <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>aggiornamen<span class=\"_ _1\"></span>ti <span class=\"_ _10\"> </span>interpreta<span class=\"_ _1\"></span>tivi <span class=\"_ _10\"> </span>trovera<span class=\"_ _1\"></span>nno <span class=\"_ _10\"> </span>riflesso <span class=\"_ _5\"></span>negli <span class=\"_ _5\"> </span>esercizi <span class=\"_ _5\"> </span>successivi, <span class=\"_ _10\"> </span>secondo <span class=\"_ _5\"></span>le modalit\u00e0 di volta i<span class=\"_ _1\"></span>n volta previste dai p<span class=\"_ _1\"></span>rincipi contabil<span class=\"_ _1\"></span>i di riferimento;",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Il <span class=\"_ _2\"></span>Bil<span class=\"_ _0\"></span>ancio <span class=\"_ _2\"></span>Consolidato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _c\"></span>predisposto <span class=\"_ _2\"></span>nella <span class=\"_ _c\"></span>prospettiv<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>continuit\u00e0 <span class=\"_ _2\"></span>aziendale, <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>gli <span class=\"_ _2\"></span>Amministratori hanno  verificato  l\u2019insuss<span class=\"_ _1\"></span>istenza  di  indicatori  di  carattere  finanziar<span class=\"_ _1\"></span>io,  gestionale  o  di  altro  genere  che <span class=\"_ _b\"> </span><span class=\"ff2\">potessero </span>evidenziare <span class=\"_ _0\"></span>incertezze <span class=\"_ _0\"></span>significative <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>capacit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>far <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>proprie <span class=\"_ _0\"></span>obbligazioni <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>prevedi<span class=\"_ _1\"></span>bile futuro e, in parti<span class=\"_ _1\"></span>colare, nei 12 mesi <span class=\"_ _1\"></span>successivi alla dat<span class=\"_ _1\"></span>a di chiusura.  Le <span class=\"_ _2\"></span>valu<span class=\"_ _1\"></span>tazioni <span class=\"_ _2\"></span>effet<span class=\"_ _1\"></span>tuate <span class=\"_ _0\"></span>confermano <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>operare <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>rispetto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>presupposto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>continui<span class=\"_ _1\"></span>t\u00e0 aziendale e nel <span class=\"_ _1\"></span>rispetto dei covena<span class=\"_ _1\"></span>nts finanziari.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Struttura e con<span class=\"_ _1\"></span>tenuto del Bilanc<span class=\"_ _1\"></span>io Consolidato<span class=\"fsd fc4\"> </span>Il <span class=\"_ _f\"> </span>Bilancio <span class=\"_ _10\"> </span>Consolidato <span class=\"_ _10\"> </span>include  la <span class=\"_ _10\"> </span>situazione <span class=\"_ _10\"> </span>patrimoniale, <span class=\"_ _10\"> </span>economica <span class=\"_ _f\"> </span>e <span class=\"_ _10\"> </span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ria  de<span class=\"_ _1\"></span>lla  Soc<span class=\"_ _1\"></span>iet\u00e0 <span class=\"_ _10\"> </span>e  delle <span class=\"_ _10\"> </span>societ\u00e0<span class=\"_ _68\"> </span>controllate <span class=\"_ _1\"></span>approvate d<span class=\"_ _1\"></span>ai ris<span class=\"_ _1\"></span>pettivi organ<span class=\"_ _1\"></span>i amministr<span class=\"_ _1\"></span>ativi, p<span class=\"_ _1\"></span>redisposte su<span class=\"_ _1\"></span>lla base d<span class=\"_ _1\"></span>elle rel<span class=\"_ _1\"></span>ative situa<span class=\"_ _1\"></span>zioni con<span class=\"_ _1\"></span>tabili e, <span class=\"_ _1\"></span>ove<span class=\"_ _68\"> </span>applicabile, oppor<span class=\"_ _1\"></span>tunamente rettificate p<span class=\"_ _1\"></span>er renderle co<span class=\"_ _1\"></span>nformi agli IFRS. La <span class=\"_ _d\"></span>tabella <span class=\"_ _d\"></span>seguen<span class=\"_ _1\"></span>te <span class=\"_ _d\"></span>riepiloga, <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>riferimento <span class=\"_ _d\"></span>alle <span class=\"_ _d\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _d\"></span>controllate <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>So<span class=\"_ _1\"></span>ciet\u00e0<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>sue <span class=\"_ _d\"></span>collegat<span class=\"_ _1\"></span>e, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>informazio<span class=\"_ _1\"></span>ni<span class=\"_ _68\"> </span>relative <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>denominazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>soc<span class=\"_ _1\"></span>iale, <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>ede <span class=\"_ _c\"></span>legale, <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>valuta <span class=\"_ _d\"></span>funz<span class=\"_ _1\"></span>ionale,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>capitale <span class=\"_ _c\"></span>sociale <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _d\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _c\"></span>detenuta<span class=\"_ _68\"> </span>direttamente al 31 d<span class=\"_ _1\"></span>icembre 2022.<span class=\"_ _68\"> </span>Societ\u00e0<span class=\"_ _68\"> </span>Sede legale<span class=\"_ _68\"> </span>Valuta Capitale sociale <span class=\"_ _1\"></span>al 31.12.2022<span class=\"_ _68\"> </span>% <span class=\"_ _c\"></span>interess<span class=\"_ _1\"></span>enza <span class=\"_ _c\"></span>Gruppo<span class=\"_ _1\"></span> De Nora<span class=\"_ _68\"> </span>Criterio <span class=\"_ _2f\"> </span>di<span class=\"_ _68\"> </span>consolidamento<span class=\"_ _68\"> </span>in valuta localein Euro<span class=\"_ _68\"> </span>al<span class=\"_ _68\"> </span>31.12.2022<span class=\"_ _68\"> </span>al<span class=\"_ _68\"> </span>31.12.2021<span class=\"_ _68\"> </span>Oronzio <span class=\"_ _4d\"> </span>De <span class=\"_ _4d\"> </span>Nora<span class=\"_ _68\"> </span>International <span class=\"_ _3e\"> </span>BV <span class=\"_ _9\"> </span><span class=\"ff5\">\u2013</span> OLANDA:<span class=\"_ _68\"> </span>Prins <span class=\"_ _21\"> </span>Bernhardplein, <span class=\"_ _21\"> </span>200 <span class=\"_ _6\"> </span>-<span class=\"_ _68\"> </span>Amsterdam - The Ne<span class=\"_ _1\"></span>therland<span class=\"_ _68\"> </span>Euro       4.500.000,<span class=\"_ _1\"></span>00    <span class=\"ls0\">4.500.0<span class=\"_ _1\"></span>00,00 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale  <span class=\"ls0\">*De <span class=\"_ _21\"> </span>Nora <span class=\"_ _6\"> </span>Deutschla<span class=\"_ _1\"></span>nd<span class=\"_ _68\"> </span></span>GmbH - GERMANI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Industriestrasse <span class=\"_ _31\"> </span>17 <span class=\"_ _4e\"> </span>63517<span class=\"_ _68\"> </span>Rodenbach- GER<span class=\"_ _1\"></span>MANIA<span class=\"_ _68\"> </span>Euro          100.000,<span class=\"_ _1\"></span>00        100.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale  <span class=\"ls0\">*De <span class=\"_ _e\"> </span>Nora <span class=\"_ _b\"> </span>India <span class=\"_ _e\"> </span>Ltd <span class=\"_ _21\"> </span>-<span class=\"_ _68\"> </span></span>INDIA<span class=\"_ _68\"> </span>Plot <span class=\"_ _b\"> </span>Nos<span class=\"_ _1\"></span>. <span class=\"_ _b\"> </span>184, <span class=\"_ _f\"> </span>185 <span class=\"_ _b\"> </span>&amp; <span class=\"_ _b\"> </span>1<span class=\"_ _1\"></span>89<span class=\"_ _68\"> </span>Kundaim <span class=\"_ _39\"> </span>Industrial <span class=\"_ _39\"> </span>Estate<span class=\"_ _68\"> </span>Kundaim <span class=\"_ _30\"> </span>403 <span class=\"_ _39\"> </span>115, <span class=\"_ _30\"> </span>Goa,<span class=\"_ _68\"> </span>INDIA<span class=\"_ _68\"> </span>INR    <span class=\"ls0\">53.086.<span class=\"_ _1\"></span>340,00 </span>       602.083,91 <span class=\"_ _1\"></span> 53,67%53,67%integrale  <span class=\"ls0\">*De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>Permele<span class=\"_ _1\"></span>c Lt<span class=\"_ _1\"></span>d <span class=\"ff5\">\u2013</span> </span>GIAPPO<span class=\"_ _1\"></span>NE:<span class=\"_ _68\"> </span>2023-15 <span class=\"_ _2\"></span>Endo, <span class=\"_ _2\"></span>Fujisawa <span class=\"_ _0\"></span>City<span class=\"_ _68\"> </span>- <span class=\"_ _42\"> </span>Kanagawa <span class=\"_ _42\"> </span>Pref. <span class=\"_ _42\"> </span>252 <span class=\"_ _20\"> </span>-<span class=\"_ _68\"> </span>GIAPPO<span class=\"_ _1\"></span>NE<span class=\"_ _68\"> </span>JPY    <span class=\"ls0\">90.000.<span class=\"_ _1\"></span>000,00 </span>       639.840,75 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _d\"> </span>Nora<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>Hong <span class=\"_ _c\"></span>Kong<span class=\"_ _68\"> </span>Limited - HONG <span class=\"_ _1\"></span>KONG<span class=\"_ _68\"> </span>Unit <span class=\"_ _2\"></span>D-F <span class=\"_ _0\"></span>25/F <span class=\"_ _2\"></span>YHC <span class=\"_ _0\"></span>Tower <span class=\"_ _0\"></span>1<span class=\"_ _68\"> </span>Sheung YUET Road Kowll<span class=\"_ _1\"></span>on<span class=\"_ _68\"> </span>Bay KL - HONG<span class=\"_ _1\"></span> KONG<span class=\"_ _68\"> </span>HKD         100.000,00          12.024,58 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _c\"></span>Brasil <span class=\"_ _2\"></span>Ltda <span class=\"_ _d\"></span>-<span class=\"_ _1\"></span> BRASILE<span class=\"_ _68\"> </span>Avenida <span class=\"_ _2e\"> </span>Jerome <span class=\"_ _6\"> </span>C<span class=\"_ _0\"></span>ase <span class=\"_ _2e\"> </span>No.<span class=\"_ _68\"> </span>1959 <span class=\"_ _0\"></span>Eden <span class=\"_ _0\"></span>-CEP 18087-220 <span class=\"_ _0\"></span>-<span class=\"_ _68\"> </span>Sorocoba/SP- BRASI<span class=\"_ _1\"></span>LE<span class=\"_ _68\"> </span>BRL<span class=\"ls0\"> </span>       9.662.257,<span class=\"_ _1\"></span>00     <span class=\"ls0\">1.713.5<span class=\"_ _1\"></span>91,49 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _4f\"> </span>Nora <span class=\"_ _40\"> </span>Elettrodi<span class=\"_ _68\"> </span>(Suzhou) Ltd <span class=\"ff5\">\u2013</span> CI<span class=\"_ _1\"></span>NA:<span class=\"_ _68\"> </span>No. <span class=\"_ _50\"> </span>113 <span class=\"_ _50\"> </span>Longtan<span class=\"_ _68\"> </span>Road,Suzhou  Industrial  Park<span class=\"_ _68\"> </span>215126, CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>USD     25.259.666,<span class=\"_ _1\"></span>00   <span class=\"ls0\">23.682.417,<span class=\"_ _1\"></span>03 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>China - <span class=\"_ _1\"></span>Jinan<span class=\"_ _1\"></span> Co Ltd - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Building 3,No.54<span class=\"_ _1\"></span>36,Wenquan<span class=\"_ _68\"> </span>Rd.,Lingang <span class=\"_ _22\"> </span>Devel<span class=\"_ _1\"></span>opment<span class=\"_ _68\"> </span>Zone,Licheng<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>Dist<span class=\"_ _0\"></span>ric<span class=\"_ _1\"></span>t,Jinan<span class=\"_ _68\"> </span>City.Shandong <span class=\"_ _b\"> </span>Province <span class=\"_ _b\"> </span>PR<span class=\"_ _68\"> </span>CINA<span class=\"_ _68\"> </span>CNY     15.000.000,<span class=\"_ _1\"></span>00     <span class=\"ls0\">2.038.5<span class=\"_ _1\"></span>42,03 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _22\"> </span>Nora <span class=\"_ _51\"> </span>Glory<span class=\"_ _68\"> </span>(Shanghai) <span class=\"_ _1\"></span>Co Lt<span class=\"_ _1\"></span>d - <span class=\"_ _1\"></span>CINA<span class=\"_ _68\"> </span>No.2277 <span class=\"_ _d\"> </span>Longyan<span class=\"_ _1\"></span>g <span class=\"_ _d\"> </span>Rd. <span class=\"_ _d\"> </span>Unit<span class=\"_ _68\"> </span>1605 <span class=\"_ _21\"> </span>Yongda <span class=\"_ _e\"> </span>Int'l <span class=\"_ _21\"> </span>Plaza <span class=\"_ _21\"> </span>-<span class=\"_ _68\"> </span>Shanghai - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>CNY       1.000.000,<span class=\"_ _1\"></span>00        135.902,80 <span class=\"_ _1\"></span> 80%<span class=\"_ _68\"> </span>80%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _3\"> </span>Nora <span class=\"_ _3\"> </span>Italy <span class=\"_ _3\"> </span>S.r.l. <span class=\"_ _24\"> </span>-<span class=\"_ _1\"></span> ITALIA<span class=\"_ _68\"> </span>Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span>Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro       5.000.000,<span class=\"_ _1\"></span>00     <span class=\"ls0\">5.000.0<span class=\"_ _1\"></span>00,00 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _3\"> </span>Nora <span class=\"_ _2e\"> </span>ISIA <span class=\"_ _3\"> </span>S<span class=\"_ _1\"></span>.r.l. <span class=\"_ _3\"> </span>-<span class=\"_ _68\"> </span>ITALIA<span class=\"_ _68\"> </span>Banchina  Mol<span class=\"_ _0\"></span>ini <span class=\"_ _10\"> </span>8 <span class=\"_ _f\"> </span>- <span class=\"_ _f\"> </span>30175<span class=\"_ _68\"> </span>Venezia - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro          200.000,<span class=\"_ _1\"></span>00        200.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _3f\"> </span>Nora <span class=\"_ _3f\"> </span>Water<span class=\"_ _1\"></span> Technologies I<span class=\"_ _1\"></span>taly S.r.l.  <span class=\"ff5\">\u2013</span> ITALIA:<span class=\"_ _68\"> </span>Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span>Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro            78.000,<span class=\"_ _1\"></span>00          78.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span> *De <span class=\"_ _52\"> </span>Nora <span class=\"_ _52\"> </span>Water<span class=\"_ _1\"></span> Technologies <span class=\"_ _25\"> </span>FZE<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span><span class=\"ff5\">\u2013</span> DUBAI<span class=\"_ _68\"> </span>Office <span class=\"_ _c\"></span>No: <span class=\"_ _c\"></span>614, <span class=\"_ _2\"></span>Le <span class=\"_ _c\"></span>Solarium<span class=\"_ _68\"> </span>Tower, <span class=\"_ _2\"></span>Dubai <span class=\"_ _2\"></span>Silicon <span class=\"_ _0\"></span>Oasis <span class=\"_ _c\"></span>-<span class=\"_ _68\"> </span>DUBAI<span class=\"_ _68\"> </span>AED          250.000,<span class=\"_ _1\"></span>00          63.822,73 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _10\"> </span>Nora <span class=\"_ _f\"> </span>Italy  Hydrogen<span class=\"_ _68\"> </span>Technologies <span class=\"_ _25\"> </span>S.r.l. <span class=\"_ _25\"> </span>-<span class=\"_ _68\"> </span>Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span>Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro          110.000,<span class=\"_ _1\"></span>00        110.000,0090%<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>ITALIA<span class=\"_ _68\"> </span>De Nora <span class=\"_ _0\"></span>Holding UK Ltd.<span class=\"_ _68\"> </span>\u2013<span class=\"ff2\"> INGHI<span class=\"_ _1\"></span>LTERRA:<span class=\"_ _68\"> </span></span>c/o <span class=\"_ _4e\"> </span>hackwo<span class=\"_ _1\"></span>od <span class=\"_ _4e\"> </span>Secretaries<span class=\"_ _68\"> </span>Limited, <span class=\"_ _21\"> </span>One <span class=\"_ _6\"> </span>silk <span class=\"_ _21\"> </span>Street <span class=\"_ _6\"> </span>,<span class=\"_ _68\"> </span>London <span class=\"_ _3\"> </span>UK<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>EC2Y8HQ <span class=\"_ _3\"> </span>-<span class=\"_ _68\"> </span>INGHILTERRA<span class=\"_ _68\"> </span>Euro                   19,00<span class=\"_ _1\"></span>                 19,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale *De <span class=\"_ _52\"> </span>Nora <span class=\"_ _52\"> </span>Water<span class=\"_ _1\"></span> Technologies <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>K Ser<span class=\"_ _1\"></span>vices<span class=\"_ _68\"> </span>Ltd. <span class=\"ff5\">\u2013</span> INGHI<span class=\"_ _1\"></span>LTERRA<span class=\"_ _68\"> </span>Arley <span class=\"_ _f\"> </span>Drive, <span class=\"_ _10\"> </span>Birch <span class=\"_ _f\"> </span>Coppice<span class=\"_ _68\"> </span>Business <span class=\"_ _20\"> </span>Park; <span class=\"_ _20\"> </span>Ta<span class=\"_ _0\"></span>mwort<span class=\"_ _1\"></span>h,<span class=\"_ _68\"> </span>Warwickshire <span class=\"_ _53\"> </span>-<span class=\"_ _68\"> </span>INGHILTERRA<span class=\"_ _68\"> </span>GBP      7.597.918,00     <span class=\"ls0\">8.566.5<span class=\"_ _1\"></span>36,25 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale *De <span class=\"_ _21\"> </span>Nora <span class=\"_ _21\"> </span>Holding <span class=\"_ _21\"> </span>US<span class=\"_ _68\"> </span>Inc. <span class=\"ff5\">\u2013</span> USA:<span class=\"_ _68\"> </span>7590 <span class=\"_ _54\"> </span>Disco<span class=\"_ _1\"></span>very <span class=\"_ _54\"> </span>Lane <span class=\"_ _55\"> </span>,<span class=\"_ _68\"> </span>Concord, OH 44<span class=\"_ _1\"></span>07 - USA<span class=\"_ _68\"> </span>USD                   10,00<span class=\"_ _1\"></span>                   9,38 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>Tech <span class=\"_ _2\"></span>LLC <span class=\"_ _2\"></span><span class=\"ff5\">\u2013</span> USA<span class=\"_ _68\"> </span>7590 <span class=\"_ _55\"> </span>Discovery <span class=\"_ _55\"> </span>Lane <span class=\"_ _55\"> </span>,<span class=\"_ _68\"> </span>Concord, OH 44<span class=\"_ _1\"></span>07 - USA<span class=\"_ _68\"> </span>USD no share capital  - 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _36\"> </span>Nora <span class=\"_ _22\"> </span>Water<span class=\"_ _1\"></span> Technologies<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>LLC <span class=\"_ _0\"></span>(ex <span class=\"_ _0\"></span>De<span class=\"_ _68\"> </span>Nora <span class=\"_ _c\"></span>Water <span class=\"_ _c\"></span>Technologies<span class=\"_ _68\"> </span>Inc.) <span class=\"ff5\">\u2013</span> USA:<span class=\"_ _68\"> </span>3000 <span class=\"_ _d\"></span>Ad<span class=\"_ _1\"></span>vance <span class=\"_ _d\"> </span>Lane <span class=\"_ _c\"></span>18915 <span class=\"_ _d\"> </span>-<span class=\"_ _68\"> </span>Colmar - PA - USA<span class=\"_ _68\"> </span>USD          968.500,<span class=\"_ _1\"></span>19        908.025,68 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale        *De <span class=\"_ _3d\"> </span>Nora <span class=\"_ _3d\"> </span>UV<span class=\"_ _68\"> </span>Technologies LLC<span class=\"_ _1\"></span> -<span class=\"_ _68\"> </span>USD-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale         *De <span class=\"_ _31\"> </span>Nora <span class=\"_ _4e\"> </span>W<span class=\"_ _1\"></span>ater<span class=\"_ _68\"> </span>Technologies <span class=\"_ _3\"> </span>(Shanghai)<span class=\"_ _1\"></span> Co. Ltd - CINA<span class=\"_ _1\"></span> 2277 <span class=\"_ _b\"> </span>Lon<span class=\"_ _1\"></span>gyang <span class=\"_ _b\"> </span>Road, <span class=\"_ _b\"> </span>Un<span class=\"_ _1\"></span>it<span class=\"_ _68\"> </span>305 <span class=\"_ _56\"> </span>Yongda <span class=\"_ _31\"> </span>International<span class=\"_ _68\"> </span>Plaza <span class=\"_ _2e\"> </span>- <span class=\"_ _3\"> </span>20<span class=\"_ _1\"></span>1204 <span class=\"_ _2e\"> </span>- <span class=\"_ _3\"> </span>P<span class=\"_ _1\"></span>udong<span class=\"_ _68\"> </span>Shanghai - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>CNY     16.780.955,<span class=\"_ _1\"></span>00     <span class=\"ls0\">2.280.5<span class=\"_ _1\"></span>78,81 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale         *De <span class=\"_ _31\"> </span>Nora <span class=\"_ _56\"> </span>Water<span class=\"_ _68\"> </span>Technologies <span class=\"_ _57\"> </span>Ltd. <span class=\"_ _57\"> </span><span class=\"ff5\">\u2013</span> INGHILTERRA:<span class=\"_ _68\"> </span>c/o <span class=\"_ _56\"> </span>hackwood <span class=\"_ _56\"> </span>Secretaries<span class=\"_ _68\"> </span>Limited, <span class=\"_ _21\"> </span>One <span class=\"_ _6\"> </span>silk <span class=\"_ _21\"> </span>Street <span class=\"_ _6\"> </span>,<span class=\"_ _68\"> </span>London <span class=\"_ _3\"> </span>UK<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>EC2Y8HQ <span class=\"_ _3\"> </span>-<span class=\"_ _68\"> </span>INGHILTERRA<span class=\"_ _68\"> </span>GBP                     1,<span class=\"_ _1\"></span>00                   1,13 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale              *De  Nora  Water<span class=\"_ _1\"></span> Technologies <span class=\"_ _3\"> </span>(Shanghai)<span class=\"_ _68\"> </span>Ltd - CINA<span class=\"_ _68\"> </span>No <span class=\"_ _2\"></span>96 <span class=\"_ _c\"></span>Street <span class=\"_ _2\"></span>A0201 <span class=\"_ _2\"></span>Lingang<span class=\"_ _68\"> </span>Marine <span class=\"_ _0\"></span>Science <span class=\"_ _0\"></span>Park, <span class=\"_ _0\"></span>Pudong<span class=\"_ _68\"> </span>New <span class=\"_ _42\"> </span>Dist<span class=\"_ _0\"></span>rict, <span class=\"_ _42\"> </span>Shanghai <span class=\"_ _20\"> </span>-<span class=\"_ _68\"> </span>CINA<span class=\"_ _68\"> </span>CNY       7.757.786,<span class=\"_ _1\"></span>80     <span class=\"ls0\">1.054.3<span class=\"_ _1\"></span>04,97 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _58\"> </span>Nora <span class=\"_ _58\"> </span>M<span class=\"_ _1\"></span>arine<span class=\"_ _68\"> </span>Technologies LLC<span class=\"_ _1\"></span> <span class=\"ff5\">\u2013</span> USA<span class=\"_ _68\"> </span>1110  I<span class=\"_ _1\"></span>ndustrial  B<span class=\"_ _1\"></span>lvd.,  Sugar<span class=\"_ _1\"></span> Land, TX 77478 - USA<span class=\"_ _1\"></span> USD no share capital                       <span class=\"_ _1\"></span> -<span class=\"ls1\">   </span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _56\"> </span>Nora <span class=\"_ _56\"> </span>Neptune<span class=\"_ _68\"> </span>LLC <span class=\"ff5\">\u2013</span> USA<span class=\"_ _68\"> </span>305 <span class=\"_ _5\"> </span>South <span class=\"_ _d\"> </span>Main <span class=\"_ _d\"> </span>Street,  F<span class=\"_ _1\"></span>ort<span class=\"_ _68\"> </span>Stockton, <span class=\"_ _1\"></span>Texas<span class=\"_ _1\"></span> 7<span class=\"_ _1\"></span>6735 <span class=\"_ _1\"></span> -<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>USA<span class=\"_ _68\"> </span>USD no share capital                       <span class=\"_ _1\"></span> -<span class=\"ls1\">   </span> 80%<span class=\"_ _68\"> </span>80%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>Capannoni <span class=\"_ _1\"></span>S.r.l.- <span class=\"_ _1\"></span>ITALI<span class=\"_ _1\"></span>A:<span class=\"_ _68\"> </span>Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span>Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro       8.500.000,<span class=\"_ _1\"></span>00     <span class=\"ls0\">8.500.0<span class=\"_ _1\"></span>00,00 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale *Capannoni LL<span class=\"_ _1\"></span>C - USA<span class=\"_ _68\"> </span>7590 <span class=\"_ _55\"> </span>Discovery <span class=\"_ _55\"> </span>Lane <span class=\"_ _55\"> </span>,<span class=\"_ _68\"> </span>Concord, OH 44<span class=\"_ _1\"></span>07 - USA<span class=\"_ _68\"> </span>USD       3.477.750,<span class=\"_ _1\"></span>00     <span class=\"ls0\">3.260.5<span class=\"_ _1\"></span>94,41 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>Thyssenkrupp <span class=\"_ _0\"></span>Nucera <span class=\"_ _0\"></span>AG<span class=\"_ _68\"> </span>&amp; Co. KGaA Germania<span class=\"_ _68\"> </span>Euro   <span class=\"ls0\">100.000.0<span class=\"_ _1\"></span>00,00 </span>100.000.000,00 <span class=\"_ _1\"></span> 34%<span class=\"_ _68\"> </span>34%<span class=\"_ _68\"> </span>patrimonio netto *Thyssenkru<span class=\"_ _1\"></span>pp <span class=\"_ _41\"> </span>Nucera<span class=\"_ _68\"> </span>Italy S.r.l.<span class=\"_ _68\"> </span>Italia<span class=\"_ _68\"> </span>Euro       1.080.000,<span class=\"_ _1\"></span>00     <span class=\"ls0\">1.080.0<span class=\"_ _1\"></span>00,00 </span>34%<span class=\"_ _68\"> </span>34%<span class=\"_ _68\"> </span>patrimonio netto *ThyssenKrupp <span class=\"_ _30\"> </span>Nucera<span class=\"_ _68\"> </span>Australia Pty.<span class=\"_ _68\"> </span>Australia<span class=\"_ _68\"> </span>AUD<span class=\"ls0\"> </span>          500.000,<span class=\"_ _1\"></span>00        318.613,39 <span class=\"_ _1\"></span> 34%<span class=\"_ _68\"> </span>34%<span class=\"_ _68\"> </span>patrimonio netto *Thyssenkru<span class=\"_ _1\"></span>pp <span class=\"_ _41\"> </span>Nucera<span class=\"_ _68\"> </span>Japan Ltd. Giappone<span class=\"_ _68\"> </span>JPY   <span class=\"ls0\">150.000.0<span class=\"_ _1\"></span>00,00 </span>    <span class=\"ls0\">1.066.4<span class=\"_ _1\"></span>01,25 </span>34%<span class=\"_ _68\"> </span>34%<span class=\"_ _68\"> </span>patrimonio netto     *Thyssenkrup<span class=\"_ _1\"></span>p <span class=\"_ _30\"> </span>Uhde<span class=\"_ _68\"> </span>Chlorine <span class=\"_ _59\"> </span>Engineers<span class=\"_ _1\"></span> (Shanghai) Co., L<span class=\"_ _1\"></span>td. Cina<span class=\"_ _68\"> </span>CNY     20.691.437,<span class=\"_ _1\"></span>50     <span class=\"ls0\">2.812.0<span class=\"_ _1\"></span>24,34 </span>34%<span class=\"_ _68\"> </span>34%<span class=\"_ _68\"> </span>patrimonio netto     *Thyssenkrup<span class=\"_ _1\"></span>p <span class=\"_ _2\"></span>Nucera<span class=\"_ _68\"> </span>USA I<span class=\"_ _1\"></span>nc. <span class=\"_ _0\"></span> Usa<span class=\"_ _68\"> </span>USD          700.000,<span class=\"_ _1\"></span>00        656.291,02 <span class=\"_ _1\"></span> 34%<span class=\"_ _68\"> </span>34%<span class=\"_ _68\"> </span>patrimonio netto<span class=\"_ _68\"> </span>TK <span class=\"_ _b\"> </span>N<span class=\"_ _1\"></span>ucera <span class=\"_ _f\"> </span>Management<span class=\"_ _68\"> </span>AG<span class=\"ls0\"> </span>Germania<span class=\"_ _68\"> </span>Euro            50.000,<span class=\"_ _1\"></span>00          50.000,00 <span class=\"_ _1\"></span> 34%<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>patrimonio netto<span class=\"_ _68\"> </span>\u00c8 <span class=\"_ _2\"></span>stata <span class=\"_ _c\"></span>utilizzata <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>riferimento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>quella <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>chiusura <span class=\"_ _2\"></span>dell'esercizio <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _c\"></span>(31<span class=\"_ _1\"></span> dicembre), <span class=\"_ _1\"></span>peraltro coinci<span class=\"_ _1\"></span>dente con <span class=\"_ _1\"></span>quella de<span class=\"_ _1\"></span>lla totalit<span class=\"_ _1\"></span>\u00e0 delle s<span class=\"_ _1\"></span>ociet\u00e0 inclu<span class=\"_ _1\"></span>se nell'area d<span class=\"_ _1\"></span>i consolida<span class=\"_ _1\"></span>mento, ad <span class=\"_ _1\"></span>esclusione:<span class=\"_ _1\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>della De Nora India Ltd (il cui esercizio sociale chiude<span class=\"_ _1\"></span> al 31 marzo) per la quale sono stati predisposti apposit<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span>dati annuali al 31 d<span class=\"_ _1\"></span>icembre di ciascun e<span class=\"_ _1\"></span>sercizio;<span class=\"_ _68\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>delle <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _d\"></span></span>ThyssenKrupp <span class=\"_ _d\"> </span>(l\u2019esercizio <span class=\"_ _5\"> </span>sociale <span class=\"_ _d\"> </span>della <span class=\"_ _d\"> </span>controllante <span class=\"_ _10\"> </span><span class=\"ff2\">Thyss<span class=\"_ _1\"></span>enkrupp <span class=\"_ _d\"></span>Nucera <span class=\"_ _5\"> </span>AG <span class=\"_ _5\"></span>&amp; <span class=\"_ _5\"></span>Co. <span class=\"_ _d\"></span>KGaA<span class=\"_ _68\"> </span></span>chiude al 30 set<span class=\"_ _1\"></span>tembre) per le quali sono stat<span class=\"_ _1\"></span>i predisposti d<span class=\"_ _1\"></span>ati annuali al 31 dic<span class=\"_ _1\"></span>embre di ciascun es<span class=\"_ _1\"></span>ercizio.<span class=\"_ _68\"> </span>Di seguito sono br<span class=\"_ _1\"></span>evemente descr<span class=\"_ _1\"></span>itte le principali va<span class=\"_ _1\"></span>riazioni intervenut<span class=\"_ _1\"></span>e nell\u2019area di conso<span class=\"_ _1\"></span>lidamento<span class=\"ff2\">:<span class=\"_ _68\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">con <span class=\"_ _2\"></span>efficacia <span class=\"_ _0\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _2\"></span>UV <span class=\"_ _2\"></span>Technolog<span class=\"_ _1\"></span>ies, <span class=\"_ _2\"></span>LLC, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>sciolta<span class=\"_ _68\"> </span></span></span>con conferimento delle rela<span class=\"_ _1\"></span>tive attivit\u00e0 nette in parte alla societ\u00e0 De Nora Marine Technologi<span class=\"_ _1\"></span>es LLC e in parte<span class=\"_ _68\"> </span>alla societ\u00e0 <span class=\"_ _1\"></span>De Nora <span class=\"_ _1\"></span>Water Techno<span class=\"_ _1\"></span>logies LLC, pe<span class=\"_ _1\"></span>r ragioni l<span class=\"_ _1\"></span>egate ad un<span class=\"_ _1\"></span>a migliore <span class=\"_ _1\"></span>organizzazione <span class=\"_ _1\"></span>societaria <span class=\"_ _1\"></span>dei<span class=\"_ _68\"> </span>diversi business; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">costituzione, <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>27 <span class=\"_ _c\"></span>maggio <span class=\"_ _c\"></span>2022, <span class=\"_ _2\"></span>della <span class=\"_ _c\"></span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>Italy <span class=\"_ _c\"></span>Hydrogen <span class=\"_ _d\"></span>Te<span class=\"_ _1\"></span>chnologies <span class=\"_ _c\"></span>S.r.l, <span class=\"_ _2\"></span>con <span class=\"_ _c\"></span>sede <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Milano,<span class=\"_ _68\"> </span></span></span>societ\u00e0 partecip<span class=\"_ _1\"></span>ata al 90% da I<span class=\"_ _1\"></span>ndustrie De Nora S.p.A<span class=\"_ _1\"></span>. e per il restante 10<span class=\"_ _1\"></span>% da Snam S.p.A.;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nel <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>risulta <span class=\"_ _0\"></span>inoltre <span class=\"_ _0\"></span>costituita <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>nuova <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegata <span class=\"_ _0\"></span>TK <span class=\"_ _2\"></span>Nucera <span class=\"_ _0\"></span>Managem<span class=\"_ _1\"></span>ent <span class=\"_ _2\"></span>AG, <span class=\"_ _0\"></span>detenuta <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>34% <span class=\"_ _0\"></span>da<span class=\"_ _68\"> </span></span></span>IDN S.p.A<span class=\"_ _1\"></span>..<span class=\"_ _68\"> </span>Metodi di consol<span class=\"_ _1\"></span>idamento<span class=\"fc4\"> </span>I <span class=\"_ _1\"></span>bilanci delle <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>la Societ\u00e0 <span class=\"_ _1\"></span>diretta<span class=\"_ _1\"></span>mente o <span class=\"_ _1\"></span>indiretta<span class=\"_ _1\"></span>mente ha <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>sono st<span class=\"_ _1\"></span>ati consol<span class=\"_ _1\"></span>idati con <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _1\"></span>\u201cmetodo<span class=\"ff2\"> </span>dell\u2019integrazione <span class=\"_ _1\"></span>globale\u201d, <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>l\u2019assunzione <span class=\"_ _1\"></span>integrale <span class=\"_ _1\"></span>delle a<span class=\"_ _1\"></span>ttivit\u00e0 e <span class=\"_ _1\"></span>passivit\u00e0<span class=\"_ _1\"></span> e dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>e rica<span class=\"ff2\">vi delle <span class=\"_ _1\"></span>partecipa<span class=\"_ _1\"></span>te.<span class=\"_ _68\"> </span></span>Le <span class=\"_ _d\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"></span>esercita <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dell\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _d\"></span>11 <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>ontrollo <span class=\"_ _c\"></span>congiunto <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>quelle <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>cui<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>esercita<span class=\"_ _68\"> </span>un\u2019influenza <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>sono consol<span class=\"_ _1\"></span>idate con <span class=\"_ _1\"></span>il \u201cmet<span class=\"_ _1\"></span>odo del <span class=\"_ _1\"></span>patrimonio n<span class=\"_ _1\"></span>etto\u201d c<span class=\"_ _1\"></span>he prevede <span class=\"_ _1\"></span>una rilevazio<span class=\"_ _1\"></span>ne iniziale<span class=\"ff2\"> al<span class=\"_ _68\"> </span></span>costo <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _5\"> </span>ed <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivo <span class=\"_ _10\"> </span>adegua<span class=\"_ _1\"></span>mento <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>valore <span class=\"_ _5\"> </span>contabile <span class=\"_ _5\"> </span>per <span class=\"_ _10\"> </span>rilevare <span class=\"_ _5\"></span>la <span class=\"_ _10\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>spettant<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alla<span class=\"_ _1\"></span> partecipante <span class=\"_ _1\"></span>degli u<span class=\"_ _1\"></span>tili o <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>collegata/entit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo c<span class=\"_ _1\"></span>ongiunto <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>acquisizione.<span class=\"_ _68\"> </span>Principi di consol<span class=\"_ _1\"></span>idamento<span class=\"fc4\"> </span>Di <span class=\"_ _c\"></span>seguito <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>rappresentati <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>criteri <span class=\"_ _d\"></span>ado<span class=\"_ _1\"></span>ttati <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>definizion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>dell\u2019area <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>consolidamento <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>i <span class=\"_ _d\"></span>relativ<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>principi di consol<span class=\"_ _1\"></span>idamento.<span class=\"_ _68\"> </span>Societ\u00e0 control<span class=\"_ _1\"></span>late<span class=\"_ _68\"> </span>Un <span class=\"_ _0\"></span>investitore controlla <span class=\"_ _0\"></span>un\u2019enti<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>quando: <span class=\"_ _0\"></span><span class=\"ff7\">(i) <span class=\"_ _0\"></span></span>ha <span class=\"_ _0\"></span>potere sull\u2019entit\u00e0 oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>investimento, <span class=\"_ _0\"></span><span class=\"ff7\">(ii)<span class=\"ff2\"> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esposto, o <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>diritto a<span class=\"_ _68\"> </span></span></span>partecipare, a<span class=\"_ _1\"></span>lla variabi<span class=\"_ _1\"></span>lit\u00e0 dei <span class=\"_ _1\"></span>relativi r<span class=\"_ _1\"></span>itorni econom<span class=\"_ _1\"></span>ici e <span class=\"ff7\">(iii)</span> \u00e8 <span class=\"_ _1\"></span>in g<span class=\"_ _1\"></span>rado di <span class=\"_ _1\"></span>esercitare <span class=\"_ _1\"></span>il proprio <span class=\"_ _1\"></span>potere de<span class=\"_ _1\"></span>cisionale sul<span class=\"_ _1\"></span>le<span class=\"_ _68\"> </span>attivit\u00e0 <span class=\"_ _1\"></span>rilevanti <span class=\"_ _1\"></span>dell\u2019en<span class=\"_ _1\"></span>tit\u00e0 <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>in mod<span class=\"_ _1\"></span>o da<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">influenza<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ritorni. L<span class=\"_ _1\"></span>\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _4\"></span>\u00e8 verificata <span class=\"_ _1\"></span>ogn<span class=\"_ _1\"></span>i vo<span class=\"_ _1\"></span>lta ch<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span>fatti <span class=\"_ _4\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>circostanze <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ndichi<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>variazione <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>uno <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>suddetti <span class=\"_ _1\"></span>element<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>qualifica<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo. <span class=\"_ _1\"></span>Le <span class=\"_ _4\"></span>imprese <span class=\"_ _4\"></span>controllate<span class=\"_ _0\"></span> sono <span class=\"_ _c\"></span>consolidate <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>metodo <span class=\"_ _c\"></span>integrale <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>partir<span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>controllo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _c\"></span>acquisito <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>cess<span class=\"_ _1\"></span>ano <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>esse<span class=\"_ _1\"></span>re<span class=\"_ _68\"> </span>consolidate <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>ver<span class=\"_ _1\"></span>ifica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>controllo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iteri <span class=\"_ _0\"></span>adottati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>consolida<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>integrale <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>i<span class=\"_ _2\"></span> seguenti:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le attivit\u00e0 e le pas<span class=\"_ _1\"></span>sivit\u00e0, gli oneri e <span class=\"_ _1\"></span>i proventi delle entit\u00e0 con<span class=\"_ _1\"></span>trollate sono assunt<span class=\"_ _1\"></span>i linea per linea, a<span class=\"_ _1\"></span>ttribuendo ai soci<span class=\"_ _1\"></span> </span></span>di <span class=\"_ _2\"></span>minoranza, <span class=\"_ _2\"></span>ove <span class=\"_ _0\"></span>applicabile, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>patrim<span class=\"_ _1\"></span>onio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>risultato <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>loro <span class=\"_ _2\"></span>spettanza; <span class=\"_ _2\"></span>tali<span class=\"_ _68\"> </span>quote sono evidenz<span class=\"_ _1\"></span>iate separatamen<span class=\"_ _1\"></span>te nell\u2019ambito de<span class=\"_ _1\"></span>l patrimon<span class=\"ff2\">io netto e del cont<span class=\"_ _1\"></span>o economico comple<span class=\"_ _1\"></span>ssivo;<span class=\"_ _68\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">gli <span class=\"_ _10\"> </span>utili <span class=\"_ _10\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _10\"> </span>perdite, <span class=\"_ _10\"> </span>inclusi <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>relativi <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>fiscali, <span class=\"_ _10\"> </span>derivanti <span class=\"_ _10\"> </span>da <span class=\"_ _f\"> </span>operazioni <span class=\"_ _10\"> </span>effettuate <span class=\"_ _10\"> </span>tra <span class=\"_ _10\"> </span>societ\u00e0 <span class=\"_ _10\"> </span>consolidat<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span>integralmente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>realizzat<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>confront<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>eliminati, <span class=\"_ _2\"></span>fatta <span class=\"_ _2\"></span>eccezione <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non<span class=\"_ _68\"> </span>sono <span class=\"_ _d\"></span>eliminate <span class=\"_ _c\"></span>qualora <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>transazione <span class=\"_ _c\"></span>fornisca <span class=\"_ _d\"></span>evidenza <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>una <span class=\"_ _d\"></span>riduzione <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>valore <span class=\"_ _d\"></span>dell\u2019attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"></span>trasferita. <span class=\"_ _c\"></span>Sono,<span class=\"_ _68\"> </span>inoltre, eliminati <span class=\"_ _1\"></span>i reciproci rappo<span class=\"_ _1\"></span>rti di debito e cred<span class=\"_ _1\"></span>ito, i costi e i ricav<span class=\"_ _1\"></span>i, nonch\u00e9 gli<span class=\"_ _1\"></span> oneri e i proventi finanziari;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i dividendi dis<span class=\"_ _1\"></span>tribuiti da societ\u00e0 c<span class=\"_ _1\"></span>onsolidate sono st<span class=\"_ _1\"></span>ati eliminati dal <span class=\"_ _1\"></span>conto econom<span class=\"_ _1\"></span>ico e ripristinati ne<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _68\"> </span></span></span>netto;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">in <span class=\"_ _21\"> </span>presenza<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>quote <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>partecipazione <span class=\"_ _e\"> </span>acquisite <span class=\"_ _e\"> </span>successivamente <span class=\"_ _e\"> </span>all\u2019assunzione <span class=\"_ _e\"> </span>del <span class=\"_ _21\"> </span>controllo <span class=\"_ _e\"> </span>(acquisto <span class=\"_ _e\"> </span>di </span></span>interessenze <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>terzi), <span class=\"_ _c\"></span>l\u2019eventuale <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>acquisto <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>corrispondente <span class=\"_ _c\"></span>frazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>nette acquisite \u00e8 rilevata nel patrimonio netto di competenza del Gruppo; analogamente, sono rilevati a patrimonio netto<span class=\"_ _1\"></span> gli effetti <span class=\"_ _1\"></span>derivanti dalla c<span class=\"_ _1\"></span>essione di <span class=\"_ _1\"></span>quote di <span class=\"_ _1\"></span>minoranza senza <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>del controll<span class=\"_ _1\"></span>o. Differentemente, <span class=\"_ _1\"></span>la cessi<span class=\"_ _1\"></span>one di quote <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>partecipazion<span class=\"_ _1\"></span>i <span class=\"_ _e\"> </span>che <span class=\"_ _b\"> </span>comporta <span class=\"_ _b\"> </span>la <span class=\"_ _e\"> </span>perdita <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>controllo <span class=\"_ _e\"> </span>deter<span class=\"_ _1\"></span>mina <span class=\"_ _e\"> </span>la <span class=\"_ _b\"> </span>rilevazione <span class=\"_ _b\"> </span>a <span class=\"_ _e\"> </span>conto <span class=\"_ _b\"> </span>economico<span class=\"_ _1\"></span> complessivo: (i)<span class=\"ff3 ls0\"> <span class=\"_ _6\"> </span><span class=\"ff5\">dell\u2019<span class=\"_ _0\"></span>eventual<span class=\"_ _1\"></span>e <span class=\"_ _42\"> </span>plusvalenza<span class=\"_ _1\"></span>/minusvalenza <span class=\"_ _24\"> </span><span class=\"ff2\">calcolata <span class=\"_ _42\"> </span>come <span class=\"_ _42\"> </span>differenz<span class=\"_ _1\"></span>a <span class=\"_ _42\"> </span>tra <span class=\"_ _24\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _24\"> </span>corrispettivo <span class=\"_ _24\"> </span>ricevuto <span class=\"_ _42\"> </span>e <span class=\"_ _24\"> </span>l<span class=\"_ _0\"></span>a </span></span></span>corrispondente fr<span class=\"_ _1\"></span>azione di patrimon<span class=\"_ _1\"></span>io netto consolida<span class=\"_ _1\"></span>to ceduta; (ii)<span class=\"ff3\"> <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019effetto <span class=\"_ _c\"></span>della <span class=\"_ _2\"></span>rimisurazione <span class=\"_ _2\"></span>dell\u2019eventuale <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>residua <span class=\"_ _c\"></span>mantenuta <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>allinearla <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>relativo <span class=\"_ _c\"></span><span class=\"ff7\">fair </span></span></span>value<span class=\"ff2\">; </span>(iii)<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff2\">degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>rilevati <span class=\"_ _2\"></span>nelle <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>risultato <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>partecipata <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 </span></span>venuto <span class=\"_ _1\"></span>meno <span class=\"_ _1\"></span>il con<span class=\"_ _1\"></span>trollo pe<span class=\"_ _1\"></span>r i <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>rigiro <span class=\"_ _1\"></span>a conto <span class=\"_ _4\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>lessivo, ovve<span class=\"_ _1\"></span>ro i<span class=\"_ _1\"></span>n caso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> previsto il rigiro <span class=\"_ _1\"></span>a conto econo<span class=\"ff5\">mico com<span class=\"_ _1\"></span>plessivo, alla voce d<span class=\"_ _1\"></span>i patrimonio ne<span class=\"_ _1\"></span>tto \u201cUtili portati a nu<span class=\"_ _1\"></span>ovo\u201d<span class=\"_ _68\"> </span></span><span class=\"ff5\">.<span class=\"ff2\"> </span></span>Il <span class=\"_ _d\"> </span>valore <span class=\"_ _5\"> </span>dell\u2019even<span class=\"_ _1\"></span>tuale <span class=\"_ _5\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>mantenuta, <span class=\"_ _d\"> </span>allineato <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>relativo <span class=\"_ _5\"> </span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value <span class=\"_ _5\"></span><span class=\"ff2\">alla <span class=\"_ _d\"></span>data <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>perdita <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>controllo, </span></span>rappresenta <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>nuovo <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>iscrizione <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>partecipazione, <span class=\"_ _d\"></span>che <span class=\"_ _5\"></span>costituisce <span class=\"_ _d\"></span>alt<span class=\"_ _1\"></span>res\u00ec <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>riferimento <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la successiva valutaz<span class=\"_ _1\"></span>ione della stessa se<span class=\"_ _1\"></span>condo i criteri di <span class=\"_ _1\"></span>valutazione applicab<span class=\"_ _1\"></span>ili.<span class=\"_ _68\"> </span>Societ\u00e0 a control<span class=\"_ _1\"></span>lo congiunto e collega<span class=\"_ _1\"></span>te<span class=\"_ _68\"> </span> Le <span class=\"_ _d\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"></span>esercita <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dell\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _d\"></span>11 <span class=\"_ _c\"></span>un <span class=\"_ _d\"> </span><span class=\"ff2\">controllo <span class=\"_ _c\"></span>congiunto <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>que<span class=\"_ _1\"></span>lle <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>esercita </span>un\u2019influenza <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>sono consol<span class=\"_ _1\"></span>idate con <span class=\"_ _1\"></span>il \u201cmet<span class=\"_ _1\"></span>odo del <span class=\"_ _1\"></span>patrimonio n<span class=\"_ _1\"></span>etto\u201d c<span class=\"_ _1\"></span>he prevede <span class=\"_ _1\"></span>una rilevazio<span class=\"_ _1\"></span>ne iniziale <span class=\"_ _1\"></span>al costo <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _5\"> </span>ed <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivo <span class=\"_ _10\"> </span>adegua<span class=\"_ _1\"></span>mento <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>valore <span class=\"_ _5\"> </span>contabile <span class=\"_ _5\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rilevare <span class=\"_ _5\"></span>la <span class=\"_ _10\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>spettant<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alla<span class=\"_ _1\"></span> partecipante <span class=\"_ _1\"></span>degli u<span class=\"_ _1\"></span>tili o <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>collegata/entit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo c<span class=\"_ _1\"></span>ongiunto <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>acquisizione. Aggregazioni az<span class=\"_ _1\"></span>iendali (<span class=\"ff6\">business comb<span class=\"_ _1\"></span>ination<span class=\"ff4\">)<span class=\"ff2\"> </span></span></span>Le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>(<span class=\"ff7\">business <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>bination<span class=\"ff2\">), <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>forza <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un </span></span>business<span class=\"ff5\">, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>accord<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>l\u2019IFRS <span class=\"_ _0\"></span>3, <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cosiddetto <span class=\"_ _2\"></span><span class=\"ff7\">acquisition <span class=\"_ _0\"></span>method<span class=\"ff2\">. <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 </span></span></span>identificabili acquisite, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>assunte <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>corrente <span class=\"_ _0\"></span>alla dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di acquisizione e cio\u00e8 la data in cui<span class=\"_ _0\"></span> viene acquisito il controllo, fatta eccezione per le im<span class=\"_ _0\"></span>poste differite attive e passive, l<span class=\"_ _0\"></span><span class=\"ls6\">e </span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>benefici <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>dipenden<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>destinate <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>relativi principi <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _1\"></span>La <span class=\"_ _4\"></span>differenza <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>il <span class=\"ff7\">fair <span class=\"_ _4\"></span>value <span class=\"_ _1\"></span><span class=\"ff2\">del <span class=\"_ _4\"></span>corrispettivo <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _1\"></span>corrente <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 </span></span>e <span class=\"_ _2\"></span>passivit\u00e0, <span class=\"_ _2\"></span>se <span class=\"_ _c\"></span>posi<span class=\"_ _1\"></span>tiva, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>iscritta <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>avviamento, <span class=\"_ _2\"></span>o, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>negativa, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>aver <span class=\"_ _2\"></span>riverificato <span class=\"_ _2\"></span>la corretta <span class=\"_ _2\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>correnti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisizione, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>contabilizzat<span class=\"_ _1\"></span>a direttamente a <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo, come p<span class=\"_ _1\"></span>rovento. Le quote <span class=\"_ _0\"></span>di interessenze di pertinenza di <span class=\"_ _0\"></span>terzi, alla <span class=\"_ _0\"></span>data di acquisizione, possono essere <span class=\"_ _0\"></span>valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> oppure al pro-<span class=\"ff5\">quota <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>nette <span class=\"_ _d\"></span>riconosc<span class=\"_ _1\"></span>iute <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>l\u2019impresa <span class=\"_ _d\"></span>acquis<span class=\"_ _1\"></span>ita. <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>scelta <span class=\"_ _d\"> </span>del <span class=\"_ _d\"></span>metodo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>valu<span class=\"_ _1\"></span>tazione <span class=\"_ _d\"></span>\u00e8 </span>effettuata transazion<span class=\"_ _1\"></span>e per transazion<span class=\"_ _1\"></span>e. Quando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>determ<span class=\"_ _1\"></span>inazione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">business</span> <span class=\"_ _2\"></span>acquisito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>operata <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>provvisoria, <span class=\"_ _2\"></span>essa<span class=\"_ _1\"></span> deve <span class=\"_ _d\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>conclusa <span class=\"_ _c\"></span>entro <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>massimo <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>dodici <span class=\"_ _c\"></span>mesi <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>cquisizione, <span class=\"_ _c\"></span>tenendo <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _d\"></span>sole informazioni <span class=\"_ _c\"></span>relative <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>atti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>circostan<span class=\"_ _1\"></span>ze <span class=\"_ _d\"></span>es<span class=\"_ _1\"></span>istenti <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizione. <span class=\"_ _c\"></span>Nell\u2019esercizio <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>summenzionat<span class=\"_ _1\"></span>a determinazione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>conclusa, <span class=\"_ _4\"></span>i va<span class=\"_ _1\"></span>lori <span class=\"_ _1\"></span>provvi<span class=\"_ _1\"></span>soriamente <span class=\"_ _4\"></span>rilevati <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fetto <span class=\"_ _4\"></span>retrospettico. <span class=\"_ _1\"></span>Gli <span class=\"_ _4\"></span>oneri <span class=\"_ _1\"></span>accesso<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> alla transazione sono <span class=\"_ _1\"></span>rilevati nel <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo nel mom<span class=\"_ _1\"></span>ento in cui sono<span class=\"_ _1\"></span> sostenuti. Il <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rappresentato <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>trasferite, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 assunte <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capita<span class=\"ff5\">le <span class=\"_ _2\"></span>emessi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019acquisizione, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>corrisp<span class=\"_ _1\"></span>ettivo <span class=\"_ _2\"></span>potenziale,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ossia </span>quella <span class=\"_ _d\"></span>parte <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>ammon<span class=\"_ _1\"></span>tare <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>cui <span class=\"_ _5\"></span>erogazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>dipendenti <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>eventi <span class=\"_ _d\"></span>futuri. <span class=\"_ _d\"></span>Il <span class=\"_ _d\"></span>corrispettiv<span class=\"_ _1\"></span>o potenziale \u00e8 rilevato in bas<span class=\"_ _1\"></span>e al relativo <span class=\"ff7\">fair val<span class=\"ls4\">ue<span class=\"_ _0\"></span></span></span> alla data di acquis<span class=\"_ _1\"></span>izione e le variazioni successive de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> sono riconosciute nel c<span class=\"_ _1\"></span>onto economico comp<span class=\"_ _1\"></span>lessivo se il co<span class=\"_ _1\"></span>rrispettivo potenzial<span class=\"_ _1\"></span>e \u00e8 un\u2019attivit\u00e0 o pas<span class=\"_ _1\"></span>sivit\u00e0 finanziaria, <span class=\"_ _1\"></span>mentre<span class=\"_ _68\"> </span>i <span class=\"_ _5\"></span>corrispettiv<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>potenziali <span class=\"_ _d\"></span>classificati <span class=\"_ _d\"></span>come <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _d\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _5\"></span>non <span class=\"_ _d\"></span>vengono <span class=\"_ _5\"></span>ridetermina<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"></span>successiva <span class=\"_ _5\"></span>estinzione <span class=\"_ _d\"></span>\u00e8 contabilizzata d<span class=\"_ _1\"></span>irettamente nel pat<span class=\"_ _1\"></span>rimonio netto. Nel ca<span class=\"_ _0\"></span>so di <span class=\"_ _0\"></span>assunzione del controllo <span class=\"_ _0\"></span>in f<span class=\"_ _0\"></span>asi successive, il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>di acquisto \u00e8 <span class=\"_ _0\"></span>determinato sommando il <span class=\"_ _2\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> <span class=\"_ _0\"></span>della partecipazione <span class=\"_ _c\"></span>precedentem<span class=\"ff5\">ente <span class=\"_ _c\"></span>detenuta <span class=\"_ _d\"></span>nell\u2019acqui<span class=\"_ _1\"></span>sita <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>l\u2019ammontare <span class=\"_ _c\"></span>corrisposto <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>l\u2019ulteriore <span class=\"_ _c\"></span>quota. <span class=\"_ _d\"></span>L\u2019eventua<span class=\"_ _1\"></span>le </span>differenza tra <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione precedentemente <span class=\"_ _0\"></span>detenuta e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>iscrizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>imputata a conto  economico.  In  sede  di  assunzione<span class=\"_ _1\"></span>  del <span class=\"_ _b\"> </span>controllo,  eventual<span class=\"_ _1\"></span>i  ammontari  preceden<span class=\"_ _1\"></span>temente  rilevati  nelle  al<span class=\"_ _1\"></span>tre componenti  dell\u2019utile  complessivo  sono  imputati  a <span class=\"_ _b\"> </span>conto  ec<span class=\"_ _0\"></span>onomico<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>complessivo,  oppure  in <span class=\"_ _b\"> </span>un\u2019altra  posta  del patrimonio netto<span class=\"_ _1\"></span>, nel caso in cui non ne <span class=\"_ _1\"></span>sia prevista la <span class=\"_ _1\"></span>riclassifica a conto econom<span class=\"_ _1\"></span>ico complessivo. * * *<span class=\"_ _68\"> </span>Le oper<span class=\"_ _0\"></span>azioni di <span class=\"_ _0\"></span>aggregazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>imprese in <span class=\"_ _0\"></span>forza delle <span class=\"_ _0\"></span>quali l<span class=\"_ _0\"></span>e societ\u00e0 <span class=\"_ _0\"></span>partecipa<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>sono controllate <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una medesima<span class=\"_ _68\"> </span>entit\u00e0 <span class=\"_ _1\"></span>o da<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>medesime <span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>prima, <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>l\u2019operazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>aggregaz<span class=\"_ _1\"></span>ione, per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le qu<span class=\"_ _1\"></span>ali il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span><span class=\"ff2\"> \u00e8<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansitorio<span class=\"_ _68\"> </span></span>sono <span class=\"_ _1\"></span>qualifi<span class=\"_ _1\"></span>cate <span class=\"_ _1\"></span>come <span class=\"_ _4\"></span>operazioni <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _4\"></span>common <span class=\"_ _1\"></span>control<span class=\"ff5\">\u201d. <span class=\"_ _4\"></span>Tali <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>non <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>disciplinate <span class=\"_ _4\"></span>dall\u2019IFRS <span class=\"_ _4\"></span>3, <span class=\"_ _1\"></span>n\u00e9 <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>altri<span class=\"_ _68\"> </span></span></span>IFRS. <span class=\"_ _c\"></span>In <span class=\"_ _d\"></span>assenza <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>principio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>riferimento, <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>scelta <span class=\"_ _d\"></span>della <span class=\"_ _c\"></span>metodologia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rappresentazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>contabile<span class=\"_ _68\"> </span>dell<span class=\"ff5\">\u2019operazione <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>garantire <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>8, <span class=\"_ _2\"></span>ossia <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rappresentazione <span class=\"_ _0\"></span>attendibile <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fedele<span class=\"_ _68\"> </span></span>dell\u2019operazione. <span class=\"_ _0\"></span>Inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>principio <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>prescelto per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rappresentare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _0\"></span>common <span class=\"_ _0\"></span>control</span>\u201d <span class=\"_ _0\"></span>deve<span class=\"_ _68\"> </span>riflettere <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>sostanza <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>stesse, <span class=\"_ _0\"></span>indipendentemen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>forma <span class=\"_ _2\"></span>giuridic<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>sussistenza <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sostanza<span class=\"_ _1\"></span> economica <span class=\"_ _2\"></span>costituisce <span class=\"_ _c\"></span>pertanto <span class=\"_ _2\"></span>l\u2019elemento <span class=\"_ _c\"></span>chiave <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>guida <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>metodologia<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>seguire <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>contabilizzazione <span class=\"_ _2\"></span>delle<span class=\"_ _68\"> </span>operazioni <span class=\"_ _4\"></span>in esa<span class=\"_ _1\"></span>me. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>economica <span class=\"_ _1\"></span>deve <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>aggiunto <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>concretizzi<span class=\"_ _68\"> </span>in <span class=\"_ _10\"> </span>significative <span class=\"_ _5\"> </span>variazioni <span class=\"_ _5\"> </span>nei<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>cassa <span class=\"_ _10\"> </span>delle <span class=\"_ _10\"> </span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _10\"> </span>nette <span class=\"_ _10\"> </span>trasferi<span class=\"_ _1\"></span>te. <span class=\"_ _10\"> </span>Nell\u2019ambito <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>rilevazione <span class=\"_ _5\"> </span>cont<span class=\"_ _0\"></span>abile<span class=\"_ _1\"></span> dell\u2019operazione occo<span class=\"_ _1\"></span>rre inoltre considerare le interpr<span class=\"ff2\">etazioni e gli orientamen<span class=\"_ _1\"></span>ti attuali; in particolare si fa riferimento a<span class=\"_ _68\"> </span></span>quanto <span class=\"_ _d\"></span>disc<span class=\"_ _1\"></span>iplinato <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ll\u2019OPI <span class=\"_ _c\"></span>1 <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">Revised</span>) <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Orient<span class=\"_ _1\"></span>amenti <span class=\"_ _d\"></span>Pr<span class=\"_ _1\"></span>eliminari <span class=\"_ _d\"></span>Ass<span class=\"_ _1\"></span>irevi <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>t<span class=\"_ _0\"></span>ema <span class=\"_ _c\"></span>IFRS), <span class=\"_ _d\"></span>relativo <span class=\"_ _c\"></span>al <span class=\"_ _d\"> </span>\u201ctrattamen<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span>contabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span><span class=\"ff7\">business <span class=\"_ _1\"></span>combination <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>entities <span class=\"_ _1\"></span>under <span class=\"_ _4\"></span>common control<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">nel <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>separa<span class=\"_ _1\"></span>to e <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io co<span class=\"_ _1\"></span>nsolidato\u201d.<span class=\"ff2\"> </span></span></span></span>Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>nette <span class=\"_ _1\"></span>trasfe<span class=\"_ _1\"></span>rite <span class=\"_ _1\"></span>dovranno <span class=\"_ _4\"></span>pertanto es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>valori <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse <span class=\"_ _1\"></span>avevano <span class=\"_ _1\"></span>nella <span class=\"_ _4\"></span>societ\u00e0 ogge<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span><span class=\"ls4\">o<span class=\"_ _68\"> </span></span>di <span class=\"_ _0\"></span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oppure, se disponibili, <span class=\"_ _0\"></span>ai valori risultanti dal <span class=\"_ _2\"></span>bilancio consolidato della societ\u00e0 <span class=\"_ _0\"></span>controllan<span class=\"_ _1\"></span>te comune. <span class=\"_ _0\"></span>In<span class=\"_ _68\"> </span>tal <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>nso <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _4\"></span>ha <span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento, <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>come <span class=\"_ _1\"></span>quella <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>oggetto, <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>valori <span class=\"_ _1\"></span>storici <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _68\"> </span>nette che le stes<span class=\"_ _1\"></span>se avevano nei b<span class=\"_ _1\"></span>ilanci della societ\u00e0 o<span class=\"_ _1\"></span>ggetto di acquisizione.<span class=\"_ _68\"> </span>Transazioni con s<span class=\"_ _1\"></span>oci di minoran<span class=\"_ _1\"></span>za<span class=\"_ _68\"> </span>Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _d\"> </span>contabilizza <span class=\"_ _d\"> </span>le <span class=\"_ _5\"> </span>transazioni <span class=\"_ _d\"> </span>con <span class=\"_ _5\"> </span>azionisti <span class=\"_ _d\"> </span>di <span class=\"_ _5\"> </span>minoranza <span class=\"_ _d\"> </span>come <span class=\"_ _5\"> </span>\u201c<span class=\"ff7\">equity <span class=\"_ _5\"></span>transactions</span>\u201d. <span class=\"_ _d\"> </span>Pertanto, <span class=\"_ _d\"> </span>nel <span class=\"_ _5\"> </span>caso <span class=\"_ _d\"> </span>di<span class=\"_ _68\"> </span>acquisizioni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cessioni <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>ulteriori <span class=\"_ _2\"></span>quote <span class=\"_ _c\"></span>azionarie <span class=\"_ _2\"></span>dopo <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>raggiungimento <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>controll<span class=\"_ _0\"></span>o, <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>tra <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span>acquisizione e v<span class=\"_ _1\"></span>alore contabile de<span class=\"_ _1\"></span>lle quote di minoran<span class=\"_ _1\"></span>za acquisite viene i<span class=\"_ _1\"></span>mputata a patrimon<span class=\"_ _1\"></span>io netto di Grup<span class=\"_ _1\"></span>po.<span class=\"_ _0\"></span> Conversione dei b<span class=\"_ _1\"></span>ilanci di societ\u00e0 <span class=\"_ _1\"></span>estere<span class=\"_ _68\"> </span>I <span class=\"_ _1\"></span>bilanci de<span class=\"_ _1\"></span>lle soc<span class=\"_ _1\"></span>iet\u00e0 contr<span class=\"_ _1\"></span>ollate sono <span class=\"_ _1\"></span>reda<span class=\"_ _1\"></span>tti utilizzando <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>del pae<span class=\"_ _1\"></span>se in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse hanno <span class=\"_ _1\"></span>sede <span class=\"_ _4\"></span>legale. Le <span class=\"_ _1\"></span>regole<span class=\"_ _1\"></span> per la conversione d<span class=\"_ _1\"></span>ei bilanci delle so<span class=\"_ _1\"></span>ciet\u00e0 espressi <span class=\"_ _1\"></span>in valuta diversa dal<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span><span class=\"ff2\">Euro sono le segue<span class=\"_ _1\"></span>nti:<span class=\"_ _68\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le attivit\u00e0 e le pa<span class=\"_ _1\"></span>ssivit\u00e0 sono conve<span class=\"_ _1\"></span>rtite utilizzand<span class=\"_ _1\"></span>o i tassi di cambio <span class=\"_ _1\"></span>in <span class=\"_ _0\"></span>essere alla <span class=\"_ _1\"></span>data di riferimento de<span class=\"_ _1\"></span>l bilancio;<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>costi <span class=\"_ _10\"> </span>e <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>ricavi <span class=\"_ _10\"> </span>sono <span class=\"_ _10\"> </span>convertiti <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>cambio <span class=\"_ _10\"> </span>medio <span class=\"_ _10\"> </span>dell\u2019esercizio, <span class=\"_ _10\"> </span>calcolati<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>utilizzando <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>medie <span class=\"_ _10\"> </span>mensili <span class=\"_ _10\"> </span>delle<span class=\"_ _68\"> </span></span></span>rilevazioni uff<span class=\"_ _1\"></span>iciali; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la \u201criserva di conv<span class=\"_ _1\"></span>ersione\u201d, la cu<span class=\"_ _1\"></span>i movimentazione \u00e8 <span class=\"_ _1\"></span>inclusa tra le voci d<span class=\"ff2\">el conto econom<span class=\"_ _1\"></span>ico complessivo, <span class=\"_ _1\"></span>accoglie<span class=\"_ _68\"> </span></span></span></span>sia le <span class=\"_ _0\"></span>differenze di <span class=\"_ _0\"></span>cambio generate dalla conversione delle <span class=\"_ _0\"></span>grandezze economiche a <span class=\"_ _0\"></span>un tasso <span class=\"_ _0\"></span>di cambio <span class=\"_ _0\"></span>diffe<span class=\"_ _1\"></span>rente<span class=\"_ _68\"> </span>da qu<span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>quelle <span class=\"_ _1\"></span>gene<span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>conversione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>patrim<span class=\"_ _1\"></span>oni ne<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>apertura <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso di<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ambio <span class=\"_ _1\"></span>storico<span class=\"_ _1\"></span>; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019avviamento, <span class=\"_ _4\"></span>ove <span class=\"_ _4\"></span>esistente, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>aggiusta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff5\">correlati <span class=\"_ _4\"></span>all\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>un\u2019entit\u00e0 <span class=\"_ _4\"></span>estera <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>trattat<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span></span></span></span>come attivit\u00e0 e pas<span class=\"_ _1\"></span>sivit\u00e0 dell\u2019ent<span class=\"_ _1\"></span>it\u00e0 estera e convert<span class=\"_ _1\"></span>iti al cambio di chiu<span class=\"_ _1\"></span>sura dell\u2019esercizio.<span class=\"ff2\"> </span>Nella seguente tabella sono riepilogati i tassi di cambio utilizzati per la conversione dei bilanci delle societ\u00e0 che hanno<span class=\"_ _68\"> </span>una valuta funziona<span class=\"_ _1\"></span>le diversa dall<span class=\"_ _1\"></span>\u2019Euro per i period<span class=\"_ _1\"></span>i indicati:<span class=\"ff2\"> </span>Valuta<span class=\"_ _68\"> </span>Cambio <span class=\"_ _5b\"> </span>Medio<span class=\"_ _68\"> </span>Esercizio 2022<span class=\"_ _68\"> </span>Cambio <span class=\"_ _5b\"> </span>Medio<span class=\"_ _68\"> </span>Esercizio 2021<span class=\"_ _68\"> </span>Cambio <span class=\"_ _5c\"> </span>al<span class=\"_ _68\"> </span>31.12.2022<span class=\"_ _68\"> </span>Cambio <span class=\"_ _5c\"> </span>al<span class=\"_ _68\"> </span>31.12.2021<span class=\"_ _68\"> </span>Dollaro USA<span class=\"_ _68\"> </span>1,0530<span class=\"_ _68\"> </span>1,1827<span class=\"_ _68\"> </span>1,0666<span class=\"_ _68\"> </span>1,1326<span class=\"_ _68\"> </span>Yen Giappo<span class=\"_ _0\"></span>nese<span class=\"_ _68\"> </span>138,0274<span class=\"_ _68\"> </span>129,8767<span class=\"_ _68\"> </span>140,6600<span class=\"_ _68\"> </span>130,3800<span class=\"_ _68\"> </span>Rupia Indian<span class=\"_ _0\"></span>a<span class=\"_ _68\"> </span>82,6864<span class=\"_ _68\"> </span>87,4392<span class=\"_ _68\"> </span>88,1710<span class=\"_ _68\"> </span>84,2292<span class=\"_ _68\"> </span>Yuan Renmin<span class=\"_ _0\"></span>bi Cinese<span class=\"_ _68\"> </span>7,0788<span class=\"_ _68\"> </span>7,6282<span class=\"_ _68\"> </span>7,3582<span class=\"_ _68\"> </span>7,1947<span class=\"_ _68\"> </span>Real Brasiliano<span class=\"_ _68\"> </span>5,4399<span class=\"_ _68\"> </span>6,3779<span class=\"_ _68\"> </span>5,6386<span class=\"_ _68\"> </span>6,3101<span class=\"_ _68\"> </span>Sterlina inglese<span class=\"_ _68\"> </span>0,8528<span class=\"_ _68\"> </span>0,8596<span class=\"_ _68\"> </span>0,8869<span class=\"_ _68\"> </span>0,8403<span class=\"_ _68\"> </span>Conversione del<span class=\"_ _1\"></span>le poste in valuta<span class=\"_ _68\"> </span>Le <span class=\"_ _21\"> </span>transazioni <span class=\"_ _e\"> </span>in <span class=\"_ _21\"> </span>valuta <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>dalla <span class=\"_ _21\"> </span>valuta <span class=\"_ _e\"> </span>funzionale <span class=\"_ _e\"> </span>sono <span class=\"_ _21\"> </span>rilevate <span class=\"_ _e\"> </span>al <span class=\"_ _21\"> </span>tasso <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>cambio <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>essere <span class=\"_ _e\"> </span>alla <span class=\"_ _21\"> </span>data<span class=\"_ _1\"></span> dell\u2019operazione. <span class=\"_ _d\"> </span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"> </span>monetarie <span class=\"_ _5\"> </span>denominate <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>valuta <span class=\"_ _5\"> </span>diversa <span class=\"_ _10\"> </span>dall\u2019Eu<span class=\"_ _1\"></span>ro <span class=\"_ _5\"> </span>sono <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivamente<span class=\"_ _68\"> </span>adeguate <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>dell\u2019eserci<span class=\"_ _1\"></span>zio. Le <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ferenze <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>eventual<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>emergenti<span class=\"_ _68\"> </span>sono riflesse nel <span class=\"_ _1\"></span>conto economico a<span class=\"_ _1\"></span>ll\u2019interno delle vo<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span><span class=\"ff2\">i relative ai p<span class=\"_ _1\"></span>roventi o oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _68\"> </span></span><span class=\"ff2\">.<span class=\"_ _68\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "La <span class=\"_ _d\"></span>tabella <span class=\"_ _d\"></span>seguen<span class=\"_ _1\"></span>te <span class=\"_ _d\"></span>riepiloga, <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>riferimento <span class=\"_ _d\"></span>alle <span class=\"_ _d\"></span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _d\"></span>controllate <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>So<span class=\"_ _1\"></span>ciet\u00e0<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>sue <span class=\"_ _d\"></span>collegat<span class=\"_ _1\"></span>e, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>informazio<span class=\"_ _1\"></span>ni<span class=\"_ _68\"> </span>relative <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>denominazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>soc<span class=\"_ _1\"></span>iale, <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>ede <span class=\"_ _c\"></span>legale, <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>valuta <span class=\"_ _d\"></span>funz<span class=\"_ _1\"></span>ionale,<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>capitale <span class=\"_ _c\"></span>sociale <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>all<span class=\"_ _1\"></span>a <span class=\"_ _d\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _c\"></span>detenuta<span class=\"_ _68\"> </span>direttamente al 31 d<span class=\"_ _1\"></span>icembre 2022.<span class=\"_ _68\"> </span>Societ\u00e0<span class=\"_ _68\"> </span>Sede legale<span class=\"_ _68\"> </span>Valuta Capitale sociale <span class=\"_ _1\"></span>al 31.12.2022<span class=\"_ _68\"> </span>% <span class=\"_ _c\"></span>interess<span class=\"_ _1\"></span>enza <span class=\"_ _c\"></span>Gruppo<span class=\"_ _1\"></span> De Nora<span class=\"_ _68\"> </span>Criterio <span class=\"_ _2f\"> </span>di<span class=\"_ _68\"> </span>consolidamento<span class=\"_ _68\"> </span>in valuta localein Euro<span class=\"_ _68\"> </span>al<span class=\"_ _68\"> </span>31.12.2022<span class=\"_ _68\"> </span>al<span class=\"_ _68\"> </span>31.12.2021<span class=\"_ _68\"> </span>Oronzio <span class=\"_ _4d\"> </span>De <span class=\"_ _4d\"> </span>Nora<span class=\"_ _68\"> </span>International <span class=\"_ _3e\"> </span>BV <span class=\"_ _9\"> </span><span class=\"ff5\">\u2013</span> OLANDA:<span class=\"_ _68\"> </span>Prins <span class=\"_ _21\"> </span>Bernhardplein, <span class=\"_ _21\"> </span>200 <span class=\"_ _6\"> </span>-<span class=\"_ _68\"> </span>Amsterdam - The Ne<span class=\"_ _1\"></span>therland<span class=\"_ _68\"> </span>Euro       4.500.000,<span class=\"_ _1\"></span>00    <span class=\"ls0\">4.500.0<span class=\"_ _1\"></span>00,00 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale  <span class=\"ls0\">*De <span class=\"_ _21\"> </span>Nora <span class=\"_ _6\"> </span>Deutschla<span class=\"_ _1\"></span>nd<span class=\"_ _68\"> </span></span>GmbH - GERMANI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Industriestrasse <span class=\"_ _31\"> </span>17 <span class=\"_ _4e\"> </span>63517<span class=\"_ _68\"> </span>Rodenbach- GER<span class=\"_ _1\"></span>MANIA<span class=\"_ _68\"> </span>Euro          100.000,<span class=\"_ _1\"></span>00        100.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale  <span class=\"ls0\">*De <span class=\"_ _e\"> </span>Nora <span class=\"_ _b\"> </span>India <span class=\"_ _e\"> </span>Ltd <span class=\"_ _21\"> </span>-<span class=\"_ _68\"> </span></span>INDIA<span class=\"_ _68\"> </span>Plot <span class=\"_ _b\"> </span>Nos<span class=\"_ _1\"></span>. <span class=\"_ _b\"> </span>184, <span class=\"_ _f\"> </span>185 <span class=\"_ _b\"> </span>&amp; <span class=\"_ _b\"> </span>1<span class=\"_ _1\"></span>89<span class=\"_ _68\"> </span>Kundaim <span class=\"_ _39\"> </span>Industrial <span class=\"_ _39\"> </span>Estate<span class=\"_ _68\"> </span>Kundaim <span class=\"_ _30\"> </span>403 <span class=\"_ _39\"> </span>115, <span class=\"_ _30\"> </span>Goa,<span class=\"_ _68\"> </span>INDIA<span class=\"_ _68\"> </span>INR    <span class=\"ls0\">53.086.<span class=\"_ _1\"></span>340,00 </span>       602.083,91 <span class=\"_ _1\"></span> 53,67%53,67%integrale  <span class=\"ls0\">*De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>Permele<span class=\"_ _1\"></span>c Lt<span class=\"_ _1\"></span>d <span class=\"ff5\">\u2013</span> </span>GIAPPO<span class=\"_ _1\"></span>NE:<span class=\"_ _68\"> </span>2023-15 <span class=\"_ _2\"></span>Endo, <span class=\"_ _2\"></span>Fujisawa <span class=\"_ _0\"></span>City<span class=\"_ _68\"> </span>- <span class=\"_ _42\"> </span>Kanagawa <span class=\"_ _42\"> </span>Pref. <span class=\"_ _42\"> </span>252 <span class=\"_ _20\"> </span>-<span class=\"_ _68\"> </span>GIAPPO<span class=\"_ _1\"></span>NE<span class=\"_ _68\"> </span>JPY    <span class=\"ls0\">90.000.<span class=\"_ _1\"></span>000,00 </span>       639.840,75 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _d\"> </span>Nora<span class=\"_ _1\"></span> <span class=\"_ _d\"> </span>Hong <span class=\"_ _c\"></span>Kong<span class=\"_ _68\"> </span>Limited - HONG <span class=\"_ _1\"></span>KONG<span class=\"_ _68\"> </span>Unit <span class=\"_ _2\"></span>D-F <span class=\"_ _0\"></span>25/F <span class=\"_ _2\"></span>YHC <span class=\"_ _0\"></span>Tower <span class=\"_ _0\"></span>1<span class=\"_ _68\"> </span>Sheung YUET Road Kowll<span class=\"_ _1\"></span>on<span class=\"_ _68\"> </span>Bay KL - HONG<span class=\"_ _1\"></span> KONG<span class=\"_ _68\"> </span>HKD         100.000,00          12.024,58 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>o <span class=\"_ _c\"></span>Brasil <span class=\"_ _2\"></span>Ltda <span class=\"_ _d\"></span>-<span class=\"_ _1\"></span> BRASILE<span class=\"_ _68\"> </span>Avenida <span class=\"_ _2e\"> </span>Jerome <span class=\"_ _6\"> </span>C<span class=\"_ _0\"></span>ase <span class=\"_ _2e\"> </span>No.<span class=\"_ _68\"> </span>1959 <span class=\"_ _0\"></span>Eden <span class=\"_ _0\"></span>-CEP 18087-220 <span class=\"_ _0\"></span>-<span class=\"_ _68\"> </span>Sorocoba/SP- BRASI<span class=\"_ _1\"></span>LE<span class=\"_ _68\"> </span>BRL<span class=\"ls0\"> </span>       9.662.257,<span class=\"_ _1\"></span>00     <span class=\"ls0\">1.713.5<span class=\"_ _1\"></span>91,49 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _4f\"> </span>Nora <span class=\"_ _40\"> </span>Elettrodi<span class=\"_ _68\"> </span>(Suzhou) Ltd <span class=\"ff5\">\u2013</span> CI<span class=\"_ _1\"></span>NA:<span class=\"_ _68\"> </span>No. <span class=\"_ _50\"> </span>113 <span class=\"_ _50\"> </span>Longtan<span class=\"_ _68\"> </span>Road,Suzhou  Industrial  Park<span class=\"_ _68\"> </span>215126, CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>USD     25.259.666,<span class=\"_ _1\"></span>00   <span class=\"ls0\">23.682.417,<span class=\"_ _1\"></span>03 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>China - <span class=\"_ _1\"></span>Jinan<span class=\"_ _1\"></span> Co Ltd - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Building 3,No.54<span class=\"_ _1\"></span>36,Wenquan<span class=\"_ _68\"> </span>Rd.,Lingang <span class=\"_ _22\"> </span>Devel<span class=\"_ _1\"></span>opment<span class=\"_ _68\"> </span>Zone,Licheng<span class=\"_ _1\"></span> <span class=\"_ _31\"> </span>Dist<span class=\"_ _0\"></span>ric<span class=\"_ _1\"></span>t,Jinan<span class=\"_ _68\"> </span>City.Shandong <span class=\"_ _b\"> </span>Province <span class=\"_ _b\"> </span>PR<span class=\"_ _68\"> </span>CINA<span class=\"_ _68\"> </span>CNY     15.000.000,<span class=\"_ _1\"></span>00     <span class=\"ls0\">2.038.5<span class=\"_ _1\"></span>42,03 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale     *De <span class=\"_ _22\"> </span>Nora <span class=\"_ _51\"> </span>Glory<span class=\"_ _68\"> </span>(Shanghai) <span class=\"_ _1\"></span>Co Lt<span class=\"_ _1\"></span>d - <span class=\"_ _1\"></span>CINA<span class=\"_ _68\"> </span>No.2277 <span class=\"_ _d\"> </span>Longyan<span class=\"_ _1\"></span>g <span class=\"_ _d\"> </span>Rd. <span class=\"_ _d\"> </span>Unit<span class=\"_ _68\"> </span>1605 <span class=\"_ _21\"> </span>Yongda <span class=\"_ _e\"> </span>Int'l <span class=\"_ _21\"> </span>Plaza <span class=\"_ _21\"> </span>-<span class=\"_ _68\"> </span>Shanghai - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>CNY       1.000.000,<span class=\"_ _1\"></span>00        135.902,80 <span class=\"_ _1\"></span> 80%<span class=\"_ _68\"> </span>80%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _3\"> </span>Nora <span class=\"_ _3\"> </span>Italy <span class=\"_ _3\"> </span>S.r.l. <span class=\"_ _24\"> </span>-<span class=\"_ _1\"></span> ITALIA<span class=\"_ _68\"> </span>Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span>Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro       5.000.000,<span class=\"_ _1\"></span>00     <span class=\"ls0\">5.000.0<span class=\"_ _1\"></span>00,00 </span>100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _3\"> </span>Nora <span class=\"_ _2e\"> </span>ISIA <span class=\"_ _3\"> </span>S<span class=\"_ _1\"></span>.r.l. <span class=\"_ _3\"> </span>-<span class=\"_ _68\"> </span>ITALIA<span class=\"_ _68\"> </span>Banchina  Mol<span class=\"_ _0\"></span>ini <span class=\"_ _10\"> </span>8 <span class=\"_ _f\"> </span>- <span class=\"_ _f\"> </span>30175<span class=\"_ _68\"> </span>Venezia - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro          200.000,<span class=\"_ _1\"></span>00        200.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _3f\"> </span>Nora <span class=\"_ _3f\"> </span>Water<span class=\"_ _1\"></span> Technologies I<span class=\"_ _1\"></span>taly S.r.l.  <span class=\"ff5\">\u2013</span> ITALIA:<span class=\"_ _68\"> </span>Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span>Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro            78.000,<span class=\"_ _1\"></span>00          78.000,00 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span> *De <span class=\"_ _52\"> </span>Nora <span class=\"_ _52\"> </span>Water<span class=\"_ _1\"></span> Technologies <span class=\"_ _25\"> </span>FZE<span class=\"_ _1\"></span> <span class=\"_ _25\"> </span><span class=\"ff5\">\u2013</span> DUBAI<span class=\"_ _68\"> </span>Office <span class=\"_ _c\"></span>No: <span class=\"_ _c\"></span>614, <span class=\"_ _2\"></span>Le <span class=\"_ _c\"></span>Solarium<span class=\"_ _68\"> </span>Tower, <span class=\"_ _2\"></span>Dubai <span class=\"_ _2\"></span>Silicon <span class=\"_ _0\"></span>Oasis <span class=\"_ _c\"></span>-<span class=\"_ _68\"> </span>DUBAI<span class=\"_ _68\"> </span>AED          250.000,<span class=\"_ _1\"></span>00          63.822,73 <span class=\"_ _1\"></span> 100%<span class=\"_ _68\"> </span>100%<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span>De <span class=\"_ _10\"> </span>Nora <span class=\"_ _f\"> </span>Italy  Hydrogen<span class=\"_ _68\"> </span>Technologies <span class=\"_ _25\"> </span>S.r.l. <span class=\"_ _25\"> </span>-<span class=\"_ _68\"> </span>Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span>Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span>Euro          110.000,<span class=\"_ _1\"></span>00        110.000,0090%<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>integrale<span class=\"_ _68\"> </span><div class=\"c wfb h108\" style=\"left:-5.762512px; bottom:944.41705px;\"><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">ITALIA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfb h109\" style=\"left:-5.762512px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">De Nora <span class=\"_ _0\"></span>Holding UK Ltd.<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98c ff5 fsa fc0 sc0 ls0 ws0\">\u2013<span class=\"ff2\"> INGHI<span class=\"_ _1\"></span>LTERRA:<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span></div></div><div class=\"c wfc h109\" style=\"left:119.2325px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">c/o <span class=\"_ _4e\"> </span>hackwo<span class=\"_ _1\"></span>od <span class=\"_ _4e\"> </span>Secretaries<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y998 ff2 fsa fc0 sc0 ls0 ws0\">Limited, <span class=\"_ _21\"> </span>One <span class=\"_ _6\"> </span>silk <span class=\"_ _21\"> </span>Street <span class=\"_ _6\"> </span>,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">London <span class=\"_ _3\"> </span>UK<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>EC2Y8HQ <span class=\"_ _3\"> </span>-<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">INGHILTERRA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h109\" style=\"left:259.0345px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">Euro </div></div><div class=\"c w101 h109\" style=\"left:302.8965px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">                   19,00<span class=\"_ _1\"></span>  </div></div><div class=\"c w102 h109\" style=\"left:390.5685px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">                19,00 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h109\" style=\"left:469.69952px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h109\" style=\"left:531.3195px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h109\" style=\"left:592.1855px; bottom:880.2751px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h10a\" style=\"left:-5.762512px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\"> *De <span class=\"_ _52\"> </span>Nora <span class=\"_ _52\"> </span>Water<span class=\"_ _1\"></span> </div><div class=\"t m0 x90 h40 y998 ff2 fsa fc0 sc0 ls0 ws0\">Technologies <span class=\"_ _1\"></span>U<span class=\"_ _1\"></span>K Ser<span class=\"_ _1\"></span>vices<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Ltd. <span class=\"ff5\">\u2013</span> INGHI<span class=\"_ _1\"></span>LTERRA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10a\" style=\"left:119.2325px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">Arley <span class=\"_ _f\"> </span>Drive, <span class=\"_ _10\"> </span>Birch <span class=\"_ _f\"> </span>Coppice<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y998 ff2 fsa fc0 sc0 ls0 ws0\">Business <span class=\"_ _20\"> </span>Park; <span class=\"_ _20\"> </span>Ta<span class=\"_ _0\"></span>mwort<span class=\"_ _1\"></span>h,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Warwickshire <span class=\"_ _53\"> </span>-<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">INGHILTERRA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10a\" style=\"left:259.0345px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">GBP </div></div><div class=\"c w101 h10a\" style=\"left:302.8965px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">      7.597.918,00  </div></div><div class=\"c w102 h10a\" style=\"left:390.5685px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">8.566.5<span class=\"_ _1\"></span>36,25 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h10a\" style=\"left:469.69952px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10a\" style=\"left:531.3195px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10a\" style=\"left:592.1855px; bottom:816.15906px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h103\" style=\"left:-5.762512px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\"> *De <span class=\"_ _21\"> </span>Nora <span class=\"_ _21\"> </span>Holding <span class=\"_ _21\"> </span>US<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Inc. <span class=\"ff5\">\u2013</span> USA:<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h103\" style=\"left:119.2325px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">7590 <span class=\"_ _54\"> </span>Disco<span class=\"_ _1\"></span>very <span class=\"_ _54\"> </span>Lane <span class=\"_ _55\"> </span>,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Concord, OH 44<span class=\"_ _1\"></span>07 - USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h103\" style=\"left:259.0345px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h103\" style=\"left:302.8965px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">                   10,00<span class=\"_ _1\"></span>  </div></div><div class=\"c w102 h103\" style=\"left:390.5685px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">                  9,38 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h103\" style=\"left:469.69952px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h103\" style=\"left:531.3195px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h103\" style=\"left:592.1855px; bottom:776.0671px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h10b\" style=\"left:-5.762512px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">     *De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>Tech <span class=\"_ _2\"></span>LLC <span class=\"_ _2\"></span><span class=\"ff5\">\u2013</span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10b\" style=\"left:119.2325px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">7590 <span class=\"_ _55\"> </span>Discovery <span class=\"_ _55\"> </span>Lane <span class=\"_ _55\"> </span>,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Concord, OH 44<span class=\"_ _1\"></span>07 - USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10b\" style=\"left:259.0345px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h10b\" style=\"left:302.8965px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\"> no share capital  </div></div><div class=\"c w102 h10b\" style=\"left:390.5685px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w103 h10b\" style=\"left:469.69952px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10b\" style=\"left:531.3195px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10b\" style=\"left:592.1855px; bottom:735.8191px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h10c\" style=\"left:-5.762512px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99c ff2 fsa fc0 sc0 ls0 ws0\">     *De <span class=\"_ _36\"> </span>Nora <span class=\"_ _22\"> </span>Water<span class=\"_ _1\"></span> </div><div class=\"t m0 x90 h40 y98c ff2 fsa fc0 sc0 ls0 ws0\">Technologies<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>LLC <span class=\"_ _0\"></span>(ex <span class=\"_ _0\"></span>De<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">Nora <span class=\"_ _c\"></span>Water <span class=\"_ _c\"></span>Technologies<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">Inc.) <span class=\"ff5\">\u2013</span> USA:<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10c\" style=\"left:119.2325px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99c ff2 fsa fc0 sc0 ls0 ws0\">3000 <span class=\"_ _d\"></span>Ad<span class=\"_ _1\"></span>vance <span class=\"_ _d\"> </span>Lane <span class=\"_ _c\"></span>18915 <span class=\"_ _d\"> </span>-<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98c ff2 fsa fc0 sc0 ls0 ws0\">Colmar - PA - USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10c\" style=\"left:259.0345px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99b ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h10c\" style=\"left:302.8965px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99b ff2 fsa fc0 sc0 ls0 ws0\">          968.500,<span class=\"_ _1\"></span>19  </div></div><div class=\"c w102 h10c\" style=\"left:390.5685px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99b ff2 fsa fc0 sc0 ls0 ws0\">       908.025,68 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h10c\" style=\"left:469.69952px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99b ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10c\" style=\"left:531.3195px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99b ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10c\" style=\"left:592.1855px; bottom:671.82007px;\"><div class=\"t m0 x90 h40 y99b ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h103\" style=\"left:-5.762512px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">        *De <span class=\"_ _3d\"> </span>Nora <span class=\"_ _3d\"> </span>UV<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Technologies LLC<span class=\"_ _1\"></span> </div></div><div class=\"c wfc h103\" style=\"left:119.2325px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h103\" style=\"left:259.0345px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h103\" style=\"left:302.8965px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w102 h103\" style=\"left:390.5685px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w103 h103\" style=\"left:469.69952px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h103\" style=\"left:531.3195px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h103\" style=\"left:592.1855px; bottom:631.5721px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h10a\" style=\"left:-5.762512px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">         *De <span class=\"_ _31\"> </span>Nora <span class=\"_ _4e\"> </span>W<span class=\"_ _1\"></span>ater<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y998 ff2 fsa fc0 sc0 ls0 ws0\">Technologies <span class=\"_ _3\"> </span>(Shanghai)<span class=\"_ _1\"></span> </div><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Co. Ltd - CINA<span class=\"_ _1\"></span> </div></div><div class=\"c wfc h10a\" style=\"left:119.2325px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">2277 <span class=\"_ _b\"> </span>Lon<span class=\"_ _1\"></span>gyang <span class=\"_ _b\"> </span>Road, <span class=\"_ _b\"> </span>Un<span class=\"_ _1\"></span>it<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y998 ff2 fsa fc0 sc0 ls0 ws0\">305 <span class=\"_ _56\"> </span>Yongda <span class=\"_ _31\"> </span>International<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Plaza <span class=\"_ _2e\"> </span>- <span class=\"_ _3\"> </span>20<span class=\"_ _1\"></span>1204 <span class=\"_ _2e\"> </span>- <span class=\"_ _3\"> </span>P<span class=\"_ _1\"></span>udong<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Shanghai - CIN<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10a\" style=\"left:259.0345px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">CNY </div></div><div class=\"c w101 h10a\" style=\"left:302.8965px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">     16.780.955,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h10a\" style=\"left:390.5685px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">2.280.5<span class=\"_ _1\"></span>78,81 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h10a\" style=\"left:469.69952px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10a\" style=\"left:531.3195px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10a\" style=\"left:592.1855px; bottom:567.45605px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h10c\" style=\"left:-5.762512px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">         *De <span class=\"_ _31\"> </span>Nora <span class=\"_ _56\"> </span>Water<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">Technologies <span class=\"_ _57\"> </span>Ltd. <span class=\"_ _57\"> </span><span class=\"ff5\">\u2013</span> </div><div class=\"t m0 x90 h40 y994 ff2 fsa fc0 sc0 ls0 ws0\">INGHILTERRA:<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10c\" style=\"left:119.2325px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a3 ff2 fsa fc0 sc0 ls0 ws0\">c/o <span class=\"_ _56\"> </span>hackwood <span class=\"_ _56\"> </span>Secretaries<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">Limited, <span class=\"_ _21\"> </span>One <span class=\"_ _6\"> </span>silk <span class=\"_ _21\"> </span>Street <span class=\"_ _6\"> </span>,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y994 ff2 fsa fc0 sc0 ls0 ws0\">London <span class=\"_ _3\"> </span>UK<span class=\"_ _1\"></span>, <span class=\"_ _3\"> </span>EC2Y8HQ <span class=\"_ _3\"> </span>-<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y995 ff2 fsa fc0 sc0 ls0 ws0\">INGHILTERRA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10c\" style=\"left:259.0345px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a8 ff2 fsa fc0 sc0 ls0 ws0\">GBP </div></div><div class=\"c w101 h10c\" style=\"left:302.8965px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a8 ff2 fsa fc0 sc0 ls0 ws0\">                     1,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h10c\" style=\"left:390.5685px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a8 ff2 fsa fc0 sc0 ls0 ws0\">                  1,13 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h10c\" style=\"left:469.69952px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a8 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10c\" style=\"left:531.3195px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a8 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10c\" style=\"left:592.1855px; bottom:503.4701px;\"><div class=\"t m0 x90 h40 y9a8 ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h104\" style=\"left:-5.762512px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">              *De  Nora  Water<span class=\"_ _1\"></span> </div><div class=\"t m0 x90 h40 y98c ff2 fsa fc0 sc0 ls0 ws0\">Technologies <span class=\"_ _3\"> </span>(Shanghai)<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">Ltd - CINA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h104\" style=\"left:119.2325px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y990 ff2 fsa fc0 sc0 ls0 ws0\">No <span class=\"_ _2\"></span>96 <span class=\"_ _c\"></span>Street <span class=\"_ _2\"></span>A0201 <span class=\"_ _2\"></span>Lingang<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98c ff2 fsa fc0 sc0 ls0 ws0\">Marine <span class=\"_ _0\"></span>Science <span class=\"_ _0\"></span>Park, <span class=\"_ _0\"></span>Pudong<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">New <span class=\"_ _42\"> </span>Dist<span class=\"_ _0\"></span>rict, <span class=\"_ _42\"> </span>Shanghai <span class=\"_ _20\"> </span>-<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">CINA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h104\" style=\"left:259.0345px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y991 ff2 fsa fc0 sc0 ls0 ws0\">CNY </div></div><div class=\"c w101 h104\" style=\"left:302.8965px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y991 ff2 fsa fc0 sc0 ls0 ws0\">       7.757.786,<span class=\"_ _1\"></span>80  </div></div><div class=\"c w102 h104\" style=\"left:390.5685px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y991 ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">1.054.3<span class=\"_ _1\"></span>04,97 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h104\" style=\"left:469.69952px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y991 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h104\" style=\"left:531.3195px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y991 ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h104\" style=\"left:592.1855px; bottom:439.35406px;\"><div class=\"t m0 x90 h40 y991 ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h10b\" style=\"left:-5.762512px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">     *De <span class=\"_ _58\"> </span>Nora <span class=\"_ _58\"> </span>M<span class=\"_ _1\"></span>arine<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Technologies LLC<span class=\"_ _1\"></span> <span class=\"ff5\">\u2013</span> USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10b\" style=\"left:119.2325px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">1110  I<span class=\"_ _1\"></span>ndustrial  B<span class=\"_ _1\"></span>lvd.,  Sugar<span class=\"_ _1\"></span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Land, TX 77478 - USA<span class=\"_ _1\"></span> </div></div><div class=\"c wfd h10b\" style=\"left:259.0345px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h10b\" style=\"left:302.8965px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\"> no share capital  </div></div><div class=\"c w102 h10b\" style=\"left:390.5685px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span> -<span class=\"ls1\">   </span> </div></div><div class=\"c w103 h10b\" style=\"left:469.69952px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10b\" style=\"left:531.3195px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10b\" style=\"left:592.1855px; bottom:399.10608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h103\" style=\"left:-5.762512px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">     *De <span class=\"_ _56\"> </span>Nora <span class=\"_ _56\"> </span>Neptune<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">LLC <span class=\"ff5\">\u2013</span> USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h103\" style=\"left:119.2325px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">305 <span class=\"_ _5\"> </span>South <span class=\"_ _d\"> </span>Main <span class=\"_ _d\"> </span>Street,  F<span class=\"_ _1\"></span>ort<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">Stockton, <span class=\"_ _1\"></span>Texas<span class=\"_ _1\"></span> 7<span class=\"_ _1\"></span>6735 <span class=\"_ _1\"></span> -<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h103\" style=\"left:259.0345px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h103\" style=\"left:302.8965px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\"> no share capital  </div></div><div class=\"c w102 h103\" style=\"left:390.5685px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span> -<span class=\"ls1\">   </span> </div></div><div class=\"c w103 h103\" style=\"left:469.69952px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">80%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h103\" style=\"left:531.3195px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">80%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h103\" style=\"left:592.1855px; bottom:359.01407px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">integrale<span class=\"_ _68\"> </span> </div></div><div class=\"c wfb h10b\" style=\"left:-5.762512px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Capannoni <span class=\"_ _1\"></span>S.r.l.- <span class=\"_ _1\"></span>ITALI<span class=\"_ _1\"></span>A:<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10b\" style=\"left:119.2325px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Via <span class=\"_ _b\"> </span>L.<span class=\"_ _0\"></span>Bistolfi,<span class=\"_ _1\"></span> <span class=\"_ _e\"> </span>35 <span class=\"_ _e\"> </span>- <span class=\"_ _e\"> </span>20134<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Milan - ITALI<span class=\"_ _1\"></span>A<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10b\" style=\"left:259.0345px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Euro </div></div><div class=\"c w101 h10b\" style=\"left:302.8965px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">       8.500.000,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h10b\" style=\"left:390.5685px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">8.500.0<span class=\"_ _1\"></span>00,00 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h10b\" style=\"left:469.69952px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10b\" style=\"left:531.3195px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10b\" style=\"left:592.1855px; bottom:318.76608px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">integrale </div></div><div class=\"c wfb h10d\" style=\"left:-5.762512px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls0 ws0\"> *Capannoni LL<span class=\"_ _1\"></span>C - USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10d\" style=\"left:119.2325px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls0 ws0\">7590 <span class=\"_ _55\"> </span>Discovery <span class=\"_ _55\"> </span>Lane <span class=\"_ _55\"> </span>,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">Concord, OH 44<span class=\"_ _1\"></span>07 - USA<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10d\" style=\"left:259.0345px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h10d\" style=\"left:302.8965px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls0 ws0\">       3.477.750,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h10d\" style=\"left:390.5685px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">3.260.5<span class=\"_ _1\"></span>94,41 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h10d\" style=\"left:469.69952px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10d\" style=\"left:531.3195px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls0 ws0\">100%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10d\" style=\"left:592.1855px; bottom:278.63507px;\"><div class=\"t m0 x90 h40 y9ac ff2 fsa fc0 sc0 ls0 ws0\">integrale<span class=\"_ _68\"> </span> </div></div><div class=\"c wfb h10b\" style=\"left:-5.762512px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Thyssenkrupp <span class=\"_ _0\"></span>Nucera <span class=\"_ _0\"></span>AG<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">&amp; Co. KGaA  </div></div><div class=\"c wfc h10b\" style=\"left:119.2325px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 yc8 ff2 fsa fc0 sc0 ls0 ws0\">Germania<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10b\" style=\"left:259.0345px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">Euro </div></div><div class=\"c w101 h10b\" style=\"left:302.8965px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls1 ws0\">   <span class=\"ls0\">100.000.0<span class=\"_ _1\"></span>00,00 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h10b\" style=\"left:390.5685px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">100.000.000,00 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h10b\" style=\"left:469.69952px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10b\" style=\"left:531.3195px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10b\" style=\"left:592.1855px; bottom:238.38705px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto </div></div><div class=\"c wfb h103\" style=\"left:-5.762512px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\"> *Thyssenkru<span class=\"_ _1\"></span>pp <span class=\"_ _41\"> </span>Nucera<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">Italy S.r.l.<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h103\" style=\"left:119.2325px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 yc8 ff2 fsa fc0 sc0 ls0 ws0\">Italia<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h103\" style=\"left:259.0345px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">Euro </div></div><div class=\"c w101 h103\" style=\"left:302.8965px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">       1.080.000,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h103\" style=\"left:390.5685px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">1.080.0<span class=\"_ _1\"></span>00,00 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h103\" style=\"left:469.69952px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h103\" style=\"left:531.3195px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h103\" style=\"left:592.1855px; bottom:198.29507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto </div></div><div class=\"c wfb h10b\" style=\"left:-5.762512px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\"> *ThyssenKrupp <span class=\"_ _30\"> </span>Nucera<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">Australia Pty.<span class=\"_ _68\"> </span> </div></div><div class=\"c wfc h10b\" style=\"left:119.2325px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 yc8 ff2 fsa fc0 sc0 ls0 ws0\">Australia<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10b\" style=\"left:259.0345px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls10 ws0\">AUD<span class=\"ls0\"> </span></div></div><div class=\"c w101 h10b\" style=\"left:302.8965px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">          500.000,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h10b\" style=\"left:390.5685px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">       318.613,39 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h10b\" style=\"left:469.69952px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10b\" style=\"left:531.3195px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10b\" style=\"left:592.1855px; bottom:158.04707px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto </div></div><div class=\"c wfb h103\" style=\"left:-5.762512px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\"> *Thyssenkru<span class=\"_ _1\"></span>pp <span class=\"_ _41\"> </span>Nucera<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">Japan Ltd.  </div></div><div class=\"c wfc h103\" style=\"left:119.2325px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 yc8 ff2 fsa fc0 sc0 ls0 ws0\">Giappone<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h103\" style=\"left:259.0345px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">JPY </div></div><div class=\"c w101 h103\" style=\"left:302.8965px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls1 ws0\">   <span class=\"ls0\">150.000.0<span class=\"_ _1\"></span>00,00 </span><span class=\"ls0\"> </span></div></div><div class=\"c w102 h103\" style=\"left:390.5685px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">1.066.4<span class=\"_ _1\"></span>01,25 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h103\" style=\"left:469.69952px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h103\" style=\"left:531.3195px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h103\" style=\"left:592.1855px; bottom:117.95506px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto </div></div><div class=\"c wfb h105\" style=\"left:-5.762512px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">     *Thyssenkrup<span class=\"_ _1\"></span>p <span class=\"_ _30\"> </span>Uhde<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">Chlorine <span class=\"_ _59\"> </span>Engineers<span class=\"_ _1\"></span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls0 ws0\">(Shanghai) Co., L<span class=\"_ _1\"></span>td.  </div></div><div class=\"c wfc h105\" style=\"left:119.2325px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">Cina<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h105\" style=\"left:259.0345px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">CNY </div></div><div class=\"c w101 h105\" style=\"left:302.8965px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">     20.691.437,<span class=\"_ _1\"></span>50  </div></div><div class=\"c w102 h105\" style=\"left:390.5685px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls1 ws0\">    <span class=\"ls0\">2.812.0<span class=\"_ _1\"></span>24,34 </span><span class=\"ls0\"> </span></div></div><div class=\"c w103 h105\" style=\"left:469.69952px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h105\" style=\"left:531.3195px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h105\" style=\"left:592.1855px; bottom:65.82507px;\"><div class=\"t m0 x90 h40 y993 ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto </div></div><div class=\"c wfb h10b\" style=\"left:-5.762512px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">     *Thyssenkrup<span class=\"_ _1\"></span>p <span class=\"_ _2\"></span>Nucera<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y472 ff2 fsa fc0 sc0 ls0 ws0\">USA I<span class=\"_ _1\"></span>nc. <span class=\"_ _0\"></span> </div></div><div class=\"c wfc h10b\" style=\"left:119.2325px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 yc8 ff2 fsa fc0 sc0 ls0 ws0\">Usa<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h10b\" style=\"left:259.0345px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">USD </div></div><div class=\"c w101 h10b\" style=\"left:302.8965px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">          700.000,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h10b\" style=\"left:390.5685px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">       656.291,02 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h10b\" style=\"left:469.69952px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h10b\" style=\"left:531.3195px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h10b\" style=\"left:592.1855px; bottom:25.577072px;\"><div class=\"t m0 x90 h40 y98d ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto<span class=\"_ _68\"> </span> </div></div><div class=\"c wfb h103\" style=\"left:-5.762512px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">TK <span class=\"_ _b\"> </span>N<span class=\"_ _1\"></span>ucera <span class=\"_ _f\"> </span>Management<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h40 y98f ff2 fsa fc0 sc0 ls10 ws0\">AG<span class=\"ls0\"> </span></div></div><div class=\"c wfc h103\" style=\"left:119.2325px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 yc8 ff2 fsa fc0 sc0 ls0 ws0\">Germania<span class=\"_ _68\"> </span> </div></div><div class=\"c wfd h103\" style=\"left:259.0345px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">Euro </div></div><div class=\"c w101 h103\" style=\"left:302.8965px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">            50.000,<span class=\"_ _1\"></span>00  </div></div><div class=\"c w102 h103\" style=\"left:390.5685px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">         50.000,00 <span class=\"_ _1\"></span> </div></div><div class=\"c w103 h103\" style=\"left:469.69952px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">34%<span class=\"_ _68\"> </span> </div></div><div class=\"c w104 h103\" style=\"left:531.3195px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w100 h103\" style=\"left:592.1855px; bottom:-14.514931px;\"><div class=\"t m0 x90 h40 y3b0 ff2 fsa fc0 sc0 ls0 ws0\">patrimonio netto<span class=\"_ _68\"> </span> </div></div>\u00c8 <span class=\"_ _2\"></span>stata <span class=\"_ _c\"></span>utilizzata <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>riferimento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>quella <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>chiusura <span class=\"_ _2\"></span>dell'esercizio <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _c\"></span>(31<span class=\"_ _1\"></span> dicembre), <span class=\"_ _1\"></span>peraltro coinci<span class=\"_ _1\"></span>dente con <span class=\"_ _1\"></span>quella de<span class=\"_ _1\"></span>lla totalit<span class=\"_ _1\"></span>\u00e0 delle s<span class=\"_ _1\"></span>ociet\u00e0 inclu<span class=\"_ _1\"></span>se nell'area d<span class=\"_ _1\"></span>i consolida<span class=\"_ _1\"></span>mento, ad <span class=\"_ _1\"></span>esclusione:<span class=\"_ _1\"></span> \u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>della De Nora India Ltd (il cui esercizio sociale chiude<span class=\"_ _1\"></span> al 31 marzo) per la quale sono stati predisposti apposit<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span>dati annuali al 31 d<span class=\"_ _1\"></span>icembre di ciascun e<span class=\"_ _1\"></span>sercizio;<span class=\"_ _68\"> </span>\u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>delle <span class=\"_ _5\"></span>societ\u00e0 <span class=\"_ _d\"></span></span>ThyssenKrupp <span class=\"_ _d\"> </span>(l\u2019esercizio <span class=\"_ _5\"> </span>sociale <span class=\"_ _d\"> </span>della <span class=\"_ _d\"> </span>controllante <span class=\"_ _10\"> </span><span class=\"ff2\">Thyss<span class=\"_ _1\"></span>enkrupp <span class=\"_ _d\"></span>Nucera <span class=\"_ _5\"> </span>AG <span class=\"_ _5\"></span>&amp; <span class=\"_ _5\"></span>Co. <span class=\"_ _d\"></span>KGaA<span class=\"_ _68\"> </span></span>chiude al 30 set<span class=\"_ _1\"></span>tembre) per le quali sono stat<span class=\"_ _1\"></span>i predisposti d<span class=\"_ _1\"></span>ati annuali al 31 dic<span class=\"_ _1\"></span>embre di ciascun es<span class=\"_ _1\"></span>ercizio.<span class=\"_ _68\"> </span>Di seguito sono br<span class=\"_ _1\"></span>evemente descr<span class=\"_ _1\"></span>itte le principali va<span class=\"_ _1\"></span>riazioni intervenut<span class=\"_ _1\"></span>e nell\u2019area di conso<span class=\"_ _1\"></span>lidamento<span class=\"ff2\">:<span class=\"_ _68\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">con <span class=\"_ _2\"></span>efficacia <span class=\"_ _0\"></span>1\u00b0 <span class=\"_ _2\"></span>gennaio <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>soci<span class=\"_ _1\"></span>et\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>100% <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _2\"></span>UV <span class=\"_ _2\"></span>Technolog<span class=\"_ _1\"></span>ies, <span class=\"_ _2\"></span>LLC, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _0\"></span>sciolta<span class=\"_ _68\"> </span></span></span>con conferimento delle rela<span class=\"_ _1\"></span>tive attivit\u00e0 nette in parte alla societ\u00e0 De Nora Marine Technologi<span class=\"_ _1\"></span>es LLC e in parte<span class=\"_ _68\"> </span>alla societ\u00e0 <span class=\"_ _1\"></span>De Nora <span class=\"_ _1\"></span>Water Techno<span class=\"_ _1\"></span>logies LLC, pe<span class=\"_ _1\"></span>r ragioni l<span class=\"_ _1\"></span>egate ad un<span class=\"_ _1\"></span>a migliore <span class=\"_ _1\"></span>organizzazione <span class=\"_ _1\"></span>societaria <span class=\"_ _1\"></span>dei<span class=\"_ _68\"> </span>diversi business; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">costituzione, <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>27 <span class=\"_ _c\"></span>maggio <span class=\"_ _c\"></span>2022, <span class=\"_ _2\"></span>della <span class=\"_ _c\"></span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>Italy <span class=\"_ _c\"></span>Hydrogen <span class=\"_ _d\"></span>Te<span class=\"_ _1\"></span>chnologies <span class=\"_ _c\"></span>S.r.l, <span class=\"_ _2\"></span>con <span class=\"_ _c\"></span>sede <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Milano,<span class=\"_ _68\"> </span></span></span>societ\u00e0 partecip<span class=\"_ _1\"></span>ata al 90% da I<span class=\"_ _1\"></span>ndustrie De Nora S.p.A<span class=\"_ _1\"></span>. e per il restante 10<span class=\"_ _1\"></span>% da Snam S.p.A.;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nel <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>risulta <span class=\"_ _0\"></span>inoltre <span class=\"_ _0\"></span>costituita <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>nuova <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _0\"></span>collegata <span class=\"_ _0\"></span>TK <span class=\"_ _2\"></span>Nucera <span class=\"_ _0\"></span>Managem<span class=\"_ _1\"></span>ent <span class=\"_ _2\"></span>AG, <span class=\"_ _0\"></span>detenuta <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>34% <span class=\"_ _0\"></span>da<span class=\"_ _68\"> </span></span></span>IDN S.p.A<span class=\"_ _1\"></span>..<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "Principi di consol<span class=\"_ _1\"></span>idamento<span class=\"fc4\"> </span>Di <span class=\"_ _c\"></span>seguito <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>rappresentati <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>criteri <span class=\"_ _d\"></span>ado<span class=\"_ _1\"></span>ttati <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span>Gr<span class=\"_ _1\"></span>uppo <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>definizion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>dell\u2019area <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>consolidamento <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>i <span class=\"_ _d\"></span>relativ<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span> principi di consol<span class=\"_ _1\"></span>idamento.<span class=\"_ _68\"> </span>Societ\u00e0 control<span class=\"_ _1\"></span>late<span class=\"_ _68\"> </span> Un <span class=\"_ _0\"></span>investitore controlla <span class=\"_ _0\"></span>un\u2019enti<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>quando: <span class=\"_ _0\"></span><span class=\"ff7\">(i) <span class=\"_ _0\"></span></span>ha <span class=\"_ _0\"></span>potere sull\u2019entit\u00e0 oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>investimento, <span class=\"_ _0\"></span><span class=\"ff7\">(ii)<span class=\"ff2\"> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esposto, o <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>diritto a<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>partecipare, a<span class=\"_ _1\"></span>lla variabi<span class=\"_ _1\"></span>lit\u00e0 dei <span class=\"_ _1\"></span>relativi r<span class=\"_ _1\"></span>itorni econom<span class=\"_ _1\"></span>ici e <span class=\"ff7\">(iii)</span> \u00e8 <span class=\"_ _1\"></span>in g<span class=\"_ _1\"></span>rado di <span class=\"_ _1\"></span>esercitare <span class=\"_ _1\"></span>il proprio <span class=\"_ _1\"></span>potere de<span class=\"_ _1\"></span>cisionale sul<span class=\"_ _1\"></span>le<span class=\"_ _68\"> </span> attivit\u00e0 <span class=\"_ _1\"></span>rilevanti <span class=\"_ _1\"></span>dell\u2019en<span class=\"_ _1\"></span>tit\u00e0 <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>in mod<span class=\"_ _1\"></span>o da<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">influenza<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ritorni. L<span class=\"_ _1\"></span>\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _4\"></span>\u00e8 verificata <span class=\"_ _1\"></span>ogn<span class=\"_ _1\"></span>i vo<span class=\"_ _1\"></span>lta ch<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff2\"><span class=\"ff5\"> </span></span>fatti <span class=\"_ _4\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>circostanze <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ndichi<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>variazione <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>uno <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>suddetti <span class=\"_ _1\"></span>element<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>qualifica<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo. <span class=\"_ _1\"></span>Le <span class=\"_ _4\"></span>imprese <span class=\"_ _4\"></span>controllate<span class=\"_ _0\"></span> sono <span class=\"_ _c\"></span>consolidate <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>metodo <span class=\"_ _c\"></span>integrale <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>partir<span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>controllo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _c\"></span>acquisito <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>cess<span class=\"_ _1\"></span>ano <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>esse<span class=\"_ _1\"></span>re<span class=\"_ _68\"> </span> consolidate <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>ver<span class=\"_ _1\"></span>ifica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>controllo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iteri <span class=\"_ _0\"></span>adottati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>consolida<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>integrale <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>i<span class=\"_ _2\"></span> seguenti:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le attivit\u00e0 e le pas<span class=\"_ _1\"></span>sivit\u00e0, gli oneri e <span class=\"_ _1\"></span>i proventi delle entit\u00e0 con<span class=\"_ _1\"></span>trollate sono assunt<span class=\"_ _1\"></span>i linea per linea, a<span class=\"_ _1\"></span>ttribuendo ai soci<span class=\"_ _1\"></span> </span></span>di <span class=\"_ _2\"></span>minoranza, <span class=\"_ _2\"></span>ove <span class=\"_ _0\"></span>applicabile, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>patrim<span class=\"_ _1\"></span>onio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>risultato <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>loro <span class=\"_ _2\"></span>spettanza; <span class=\"_ _2\"></span>tali<span class=\"_ _68\"> </span> quote sono evidenz<span class=\"_ _1\"></span>iate separatamen<span class=\"_ _1\"></span>te nell\u2019ambito de<span class=\"_ _1\"></span>l patrimon<span class=\"ff2\">io netto e del cont<span class=\"_ _1\"></span>o economico comple<span class=\"_ _1\"></span>ssivo;<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">gli <span class=\"_ _10\"> </span>utili <span class=\"_ _10\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _10\"> </span>perdite, <span class=\"_ _10\"> </span>inclusi <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>relativi <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>fiscali, <span class=\"_ _10\"> </span>derivanti <span class=\"_ _10\"> </span>da <span class=\"_ _f\"> </span>operazioni <span class=\"_ _10\"> </span>effettuate <span class=\"_ _10\"> </span>tra <span class=\"_ _10\"> </span>societ\u00e0 <span class=\"_ _10\"> </span>consolidat<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>integralmente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>realizzat<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>confront<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>eliminati, <span class=\"_ _2\"></span>fatta <span class=\"_ _2\"></span>eccezione <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non<span class=\"_ _68\"> </span> sono <span class=\"_ _d\"></span>eliminate <span class=\"_ _c\"></span>qualora <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>transazione <span class=\"_ _c\"></span>fornisca <span class=\"_ _d\"></span>evidenza <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>una <span class=\"_ _d\"></span>riduzione <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>valore <span class=\"_ _d\"></span>dell\u2019attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"></span>trasferita. <span class=\"_ _c\"></span>Sono,<span class=\"_ _68\"> </span> inoltre, eliminati <span class=\"_ _1\"></span>i reciproci rappo<span class=\"_ _1\"></span>rti di debito e cred<span class=\"_ _1\"></span>ito, i costi e i ricav<span class=\"_ _1\"></span>i, nonch\u00e9 gli<span class=\"_ _1\"></span> oneri e i proventi finanziari;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i dividendi dis<span class=\"_ _1\"></span>tribuiti da societ\u00e0 c<span class=\"_ _1\"></span>onsolidate sono st<span class=\"_ _1\"></span>ati eliminati dal <span class=\"_ _1\"></span>conto econom<span class=\"_ _1\"></span>ico e ripristinati ne<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>netto;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">in <span class=\"_ _21\"> </span>presenza<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>quote <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>partecipazione <span class=\"_ _e\"> </span>acquisite <span class=\"_ _e\"> </span>successivamente <span class=\"_ _e\"> </span>all\u2019assunzione <span class=\"_ _e\"> </span>del <span class=\"_ _21\"> </span>controllo <span class=\"_ _e\"> </span>(acquisto <span class=\"_ _e\"> </span>di </span></span>interessenze <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>terzi), <span class=\"_ _c\"></span>l\u2019eventuale <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>acquisto <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>corrispondente <span class=\"_ _c\"></span>frazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>nette acquisite \u00e8 rilevata nel patrimonio netto di competenza del Gruppo; analogamente, sono rilevati a patrimonio netto<span class=\"_ _1\"></span> gli effetti <span class=\"_ _1\"></span>derivanti dalla c<span class=\"_ _1\"></span>essione di <span class=\"_ _1\"></span>quote di <span class=\"_ _1\"></span>minoranza senza <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>del controll<span class=\"_ _1\"></span>o. Differentemente, <span class=\"_ _1\"></span>la cessi<span class=\"_ _1\"></span>one di quote <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>partecipazion<span class=\"_ _1\"></span>i <span class=\"_ _e\"> </span>che <span class=\"_ _b\"> </span>comporta <span class=\"_ _b\"> </span>la <span class=\"_ _e\"> </span>perdita <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>controllo <span class=\"_ _e\"> </span>deter<span class=\"_ _1\"></span>mina <span class=\"_ _e\"> </span>la <span class=\"_ _b\"> </span>rilevazione <span class=\"_ _b\"> </span>a <span class=\"_ _e\"> </span>conto <span class=\"_ _b\"> </span>economico<span class=\"_ _1\"></span> complessivo: (i)<span class=\"ff3 ls0\"> <span class=\"_ _6\"> </span><span class=\"ff5\">dell\u2019<span class=\"_ _0\"></span>eventual<span class=\"_ _1\"></span>e <span class=\"_ _42\"> </span>plusvalenza<span class=\"_ _1\"></span>/minusvalenza <span class=\"_ _24\"> </span><span class=\"ff2\">calcolata <span class=\"_ _42\"> </span>come <span class=\"_ _42\"> </span>differenz<span class=\"_ _1\"></span>a <span class=\"_ _42\"> </span>tra <span class=\"_ _24\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _24\"> </span>corrispettivo <span class=\"_ _24\"> </span>ricevuto <span class=\"_ _42\"> </span>e <span class=\"_ _24\"> </span>l<span class=\"_ _0\"></span>a </span></span></span>corrispondente fr<span class=\"_ _1\"></span>azione di patrimon<span class=\"_ _1\"></span>io netto consolida<span class=\"_ _1\"></span>to ceduta; (ii)<span class=\"ff3\"> <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019effetto <span class=\"_ _c\"></span>della <span class=\"_ _2\"></span>rimisurazione <span class=\"_ _2\"></span>dell\u2019eventuale <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>residua <span class=\"_ _c\"></span>mantenuta <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>allinearla <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>relativo <span class=\"_ _c\"></span><span class=\"ff7\">fair </span></span></span>value<span class=\"ff2\">; </span>(iii)<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff2\">degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>rilevati <span class=\"_ _2\"></span>nelle <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>risultato <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>partecipata <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 </span></span>venuto <span class=\"_ _1\"></span>meno <span class=\"_ _1\"></span>il con<span class=\"_ _1\"></span>trollo pe<span class=\"_ _1\"></span>r i <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>rigiro <span class=\"_ _1\"></span>a conto <span class=\"_ _4\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>lessivo, ovve<span class=\"_ _1\"></span>ro i<span class=\"_ _1\"></span>n caso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> previsto il rigiro <span class=\"_ _1\"></span>a conto econo<span class=\"ff5\">mico com<span class=\"_ _1\"></span>plessivo, alla voce d<span class=\"_ _1\"></span>i patrimonio ne<span class=\"_ _1\"></span>tto \u201cUtili portati a nu<span class=\"_ _1\"></span>ovo\u201d<span class=\"_ _68\"> </span></span><span class=\"ff5\">.<span class=\"ff2\"> </span></span>Il <span class=\"_ _d\"> </span>valore <span class=\"_ _5\"> </span>dell\u2019even<span class=\"_ _1\"></span>tuale <span class=\"_ _5\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>mantenuta, <span class=\"_ _d\"> </span>allineato <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>relativo <span class=\"_ _5\"> </span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value <span class=\"_ _5\"></span><span class=\"ff2\">alla <span class=\"_ _d\"></span>data <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>perdita <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>controllo, </span></span>rappresenta <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>nuovo <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>iscrizione <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>partecipazione, <span class=\"_ _d\"></span>che <span class=\"_ _5\"></span>costituisce <span class=\"_ _d\"></span>alt<span class=\"_ _1\"></span>res\u00ec <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>riferimento <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la successiva valutaz<span class=\"_ _1\"></span>ione della stessa se<span class=\"_ _1\"></span>condo i criteri di <span class=\"_ _1\"></span>valutazione applicab<span class=\"_ _1\"></span>ili.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "Societ\u00e0 control<span class=\"_ _1\"></span>late<span class=\"_ _68\"> </span> Un <span class=\"_ _0\"></span>investitore controlla <span class=\"_ _0\"></span>un\u2019enti<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>quando: <span class=\"_ _0\"></span><span class=\"ff7\">(i) <span class=\"_ _0\"></span></span>ha <span class=\"_ _0\"></span>potere sull\u2019entit\u00e0 oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>investimento, <span class=\"_ _0\"></span><span class=\"ff7\">(ii)<span class=\"ff2\"> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>esposto, o <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>diritto a<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>partecipare, a<span class=\"_ _1\"></span>lla variabi<span class=\"_ _1\"></span>lit\u00e0 dei <span class=\"_ _1\"></span>relativi r<span class=\"_ _1\"></span>itorni econom<span class=\"_ _1\"></span>ici e <span class=\"ff7\">(iii)</span> \u00e8 <span class=\"_ _1\"></span>in g<span class=\"_ _1\"></span>rado di <span class=\"_ _1\"></span>esercitare <span class=\"_ _1\"></span>il proprio <span class=\"_ _1\"></span>potere de<span class=\"_ _1\"></span>cisionale sul<span class=\"_ _1\"></span>le<span class=\"_ _68\"> </span> attivit\u00e0 <span class=\"_ _1\"></span>rilevanti <span class=\"_ _1\"></span>dell\u2019en<span class=\"_ _1\"></span>tit\u00e0 <span class=\"_ _1\"></span>stessa <span class=\"_ _1\"></span>in mod<span class=\"_ _1\"></span>o da<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">influenza<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>tali <span class=\"_ _1\"></span>ritorni. L<span class=\"_ _1\"></span>\u2019esistenza <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _4\"></span>\u00e8 verificata <span class=\"_ _1\"></span>ogn<span class=\"_ _1\"></span>i vo<span class=\"_ _1\"></span>lta ch<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff2\"><span class=\"ff5\"> </span></span>fatti <span class=\"_ _4\"></span>e/<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>circostanze <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ndichi<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>variazione <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>uno <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>suddetti <span class=\"_ _1\"></span>element<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>qualifica<span class=\"_ _1\"></span>nti <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo. <span class=\"_ _1\"></span>Le <span class=\"_ _4\"></span>imprese <span class=\"_ _4\"></span>controllate<span class=\"_ _0\"></span> sono <span class=\"_ _c\"></span>consolidate <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>metodo <span class=\"_ _c\"></span>integrale <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>partir<span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>dalla <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>controllo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _c\"></span>acquisito <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>cess<span class=\"_ _1\"></span>ano <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>esse<span class=\"_ _1\"></span>re<span class=\"_ _68\"> </span> consolidate <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>ver<span class=\"_ _1\"></span>ifica <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>perdita <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>controllo. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iteri <span class=\"_ _0\"></span>adottati <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>consolida<span class=\"_ _1\"></span>mento <span class=\"_ _0\"></span>integrale <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>i<span class=\"_ _2\"></span> seguenti:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le attivit\u00e0 e le pas<span class=\"_ _1\"></span>sivit\u00e0, gli oneri e <span class=\"_ _1\"></span>i proventi delle entit\u00e0 con<span class=\"_ _1\"></span>trollate sono assunt<span class=\"_ _1\"></span>i linea per linea, a<span class=\"_ _1\"></span>ttribuendo ai soci<span class=\"_ _1\"></span> </span></span>di <span class=\"_ _2\"></span>minoranza, <span class=\"_ _2\"></span>ove <span class=\"_ _0\"></span>applicabile, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>patrim<span class=\"_ _1\"></span>onio <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>risultato <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>loro <span class=\"_ _2\"></span>spettanza; <span class=\"_ _2\"></span>tali<span class=\"_ _68\"> </span> quote sono evidenz<span class=\"_ _1\"></span>iate separatamen<span class=\"_ _1\"></span>te nell\u2019ambito de<span class=\"_ _1\"></span>l patrimon<span class=\"ff2\">io netto e del cont<span class=\"_ _1\"></span>o economico comple<span class=\"_ _1\"></span>ssivo;<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">gli <span class=\"_ _10\"> </span>utili <span class=\"_ _10\"> </span>e <span class=\"_ _f\"> </span>le <span class=\"_ _10\"> </span>perdite, <span class=\"_ _10\"> </span>inclusi <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>relativi <span class=\"_ _10\"> </span>effetti <span class=\"_ _10\"> </span>fiscali, <span class=\"_ _10\"> </span>derivanti <span class=\"_ _10\"> </span>da <span class=\"_ _f\"> </span>operazioni <span class=\"_ _10\"> </span>effettuate <span class=\"_ _10\"> </span>tra <span class=\"_ _10\"> </span>societ\u00e0 <span class=\"_ _10\"> </span>consolidat<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>integralmente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>realizzat<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>confront<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>terzi, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>eliminati, <span class=\"_ _2\"></span>fatta <span class=\"_ _2\"></span>eccezione <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>perdite <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non<span class=\"_ _68\"> </span> sono <span class=\"_ _d\"></span>eliminate <span class=\"_ _c\"></span>qualora <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>transazione <span class=\"_ _c\"></span>fornisca <span class=\"_ _d\"></span>evidenza <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>una <span class=\"_ _d\"></span>riduzione <span class=\"_ _c\"></span>di <span class=\"_ _d\"> </span>valore <span class=\"_ _d\"></span>dell\u2019attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _d\"></span>trasferita. <span class=\"_ _c\"></span>Sono,<span class=\"_ _68\"> </span> inoltre, eliminati <span class=\"_ _1\"></span>i reciproci rappo<span class=\"_ _1\"></span>rti di debito e cred<span class=\"_ _1\"></span>ito, i costi e i ricav<span class=\"_ _1\"></span>i, nonch\u00e9 gli<span class=\"_ _1\"></span> oneri e i proventi finanziari;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i dividendi dis<span class=\"_ _1\"></span>tribuiti da societ\u00e0 c<span class=\"_ _1\"></span>onsolidate sono st<span class=\"_ _1\"></span>ati eliminati dal <span class=\"_ _1\"></span>conto econom<span class=\"_ _1\"></span>ico e ripristinati ne<span class=\"_ _1\"></span>l patrimonio<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>netto;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">in <span class=\"_ _21\"> </span>presenza<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>quote <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>partecipazione <span class=\"_ _e\"> </span>acquisite <span class=\"_ _e\"> </span>successivamente <span class=\"_ _e\"> </span>all\u2019assunzione <span class=\"_ _e\"> </span>del <span class=\"_ _21\"> </span>controllo <span class=\"_ _e\"> </span>(acquisto <span class=\"_ _e\"> </span>di </span></span>interessenze <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>terzi), <span class=\"_ _c\"></span>l\u2019eventuale <span class=\"_ _c\"></span>differenza <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>acquisto <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>corrispondente <span class=\"_ _c\"></span>frazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>nette acquisite \u00e8 rilevata nel patrimonio netto di competenza del Gruppo; analogamente, sono rilevati a patrimonio netto<span class=\"_ _1\"></span> gli effetti <span class=\"_ _1\"></span>derivanti dalla c<span class=\"_ _1\"></span>essione di <span class=\"_ _1\"></span>quote di <span class=\"_ _1\"></span>minoranza senza <span class=\"_ _1\"></span>perdita <span class=\"_ _1\"></span>del controll<span class=\"_ _1\"></span>o. Differentemente, <span class=\"_ _1\"></span>la cessi<span class=\"_ _1\"></span>one di quote <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>partecipazion<span class=\"_ _1\"></span>i <span class=\"_ _e\"> </span>che <span class=\"_ _b\"> </span>comporta <span class=\"_ _b\"> </span>la <span class=\"_ _e\"> </span>perdita <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>controllo <span class=\"_ _e\"> </span>deter<span class=\"_ _1\"></span>mina <span class=\"_ _e\"> </span>la <span class=\"_ _b\"> </span>rilevazione <span class=\"_ _b\"> </span>a <span class=\"_ _e\"> </span>conto <span class=\"_ _b\"> </span>economico<span class=\"_ _1\"></span> complessivo: (i)<span class=\"ff3 ls0\"> <span class=\"_ _6\"> </span><span class=\"ff5\">dell\u2019<span class=\"_ _0\"></span>eventual<span class=\"_ _1\"></span>e <span class=\"_ _42\"> </span>plusvalenza<span class=\"_ _1\"></span>/minusvalenza <span class=\"_ _24\"> </span><span class=\"ff2\">calcolata <span class=\"_ _42\"> </span>come <span class=\"_ _42\"> </span>differenz<span class=\"_ _1\"></span>a <span class=\"_ _42\"> </span>tra <span class=\"_ _24\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _24\"> </span>corrispettivo <span class=\"_ _24\"> </span>ricevuto <span class=\"_ _42\"> </span>e <span class=\"_ _24\"> </span>l<span class=\"_ _0\"></span>a </span></span></span>corrispondente fr<span class=\"_ _1\"></span>azione di patrimon<span class=\"_ _1\"></span>io netto consolida<span class=\"_ _1\"></span>to ceduta; (ii)<span class=\"ff3\"> <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019effetto <span class=\"_ _c\"></span>della <span class=\"_ _2\"></span>rimisurazione <span class=\"_ _2\"></span>dell\u2019eventuale <span class=\"_ _2\"></span>partecipazione <span class=\"_ _2\"></span>residua <span class=\"_ _c\"></span>mantenuta <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>allinearla <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>relativo <span class=\"_ _c\"></span><span class=\"ff7\">fair </span></span></span>value<span class=\"ff2\">; </span>(iii)<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff2\">degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>eventuali <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>rilevati <span class=\"_ _2\"></span>nelle <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>risultato <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>partecipata <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 </span></span>venuto <span class=\"_ _1\"></span>meno <span class=\"_ _1\"></span>il con<span class=\"_ _1\"></span>trollo pe<span class=\"_ _1\"></span>r i <span class=\"_ _1\"></span>quali <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>previsto <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>rigiro <span class=\"_ _1\"></span>a conto <span class=\"_ _4\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>lessivo, ovve<span class=\"_ _1\"></span>ro i<span class=\"_ _1\"></span>n caso <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia<span class=\"_ _1\"></span> previsto il rigiro <span class=\"_ _1\"></span>a conto econo<span class=\"ff5\">mico com<span class=\"_ _1\"></span>plessivo, alla voce d<span class=\"_ _1\"></span>i patrimonio ne<span class=\"_ _1\"></span>tto \u201cUtili portati a nu<span class=\"_ _1\"></span>ovo\u201d<span class=\"_ _68\"> </span></span>Il <span class=\"_ _d\"> </span>valore <span class=\"_ _5\"> </span>dell\u2019even<span class=\"_ _1\"></span>tuale <span class=\"_ _5\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"> </span>mantenuta, <span class=\"_ _d\"> </span>allineato <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>relativo <span class=\"_ _5\"> </span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value <span class=\"_ _5\"></span><span class=\"ff2\">alla <span class=\"_ _d\"></span>data <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>perdita <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>controllo, </span></span>rappresenta <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>nuovo <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>iscrizione <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>partecipazione, <span class=\"_ _d\"></span>che <span class=\"_ _5\"></span>costituisce <span class=\"_ _d\"></span>alt<span class=\"_ _1\"></span>res\u00ec <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>valore <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>riferimento <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>la successiva valutaz<span class=\"_ _1\"></span>ione della stessa se<span class=\"_ _1\"></span>condo i criteri di <span class=\"_ _1\"></span>valutazione applicab<span class=\"_ _1\"></span>ili.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "Societ\u00e0 a control<span class=\"_ _1\"></span>lo congiunto e collega<span class=\"_ _1\"></span>te<span class=\"_ _68\"> </span> Le <span class=\"_ _d\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"></span>esercita <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dell\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _d\"></span>11 <span class=\"_ _c\"></span>un <span class=\"_ _d\"> </span><span class=\"ff2\">controllo <span class=\"_ _c\"></span>congiunto <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>que<span class=\"_ _1\"></span>lle <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>esercita </span>un\u2019influenza <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>sono consol<span class=\"_ _1\"></span>idate con <span class=\"_ _1\"></span>il \u201cmet<span class=\"_ _1\"></span>odo del <span class=\"_ _1\"></span>patrimonio n<span class=\"_ _1\"></span>etto\u201d c<span class=\"_ _1\"></span>he prevede <span class=\"_ _1\"></span>una rilevazio<span class=\"_ _1\"></span>ne iniziale <span class=\"_ _1\"></span>al costo <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _5\"> </span>ed <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivo <span class=\"_ _10\"> </span>adegua<span class=\"_ _1\"></span>mento <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>valore <span class=\"_ _5\"> </span>contabile <span class=\"_ _5\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rilevare <span class=\"_ _5\"></span>la <span class=\"_ _10\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>spettant<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alla<span class=\"_ _1\"></span> partecipante <span class=\"_ _1\"></span>degli u<span class=\"_ _1\"></span>tili o <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>collegata/entit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo c<span class=\"_ _1\"></span>ongiunto <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>acquisizione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Societ\u00e0 a control<span class=\"_ _1\"></span>lo congiunto e collega<span class=\"_ _1\"></span>te<span class=\"_ _68\"> </span> Le <span class=\"_ _d\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"></span>esercita <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dell\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _d\"></span>11 <span class=\"_ _c\"></span>un <span class=\"_ _d\"> </span><span class=\"ff2\">controllo <span class=\"_ _c\"></span>congiunto <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>que<span class=\"_ _1\"></span>lle <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>esercita </span>un\u2019influenza <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>sono consol<span class=\"_ _1\"></span>idate con <span class=\"_ _1\"></span>il \u201cmet<span class=\"_ _1\"></span>odo del <span class=\"_ _1\"></span>patrimonio n<span class=\"_ _1\"></span>etto\u201d c<span class=\"_ _1\"></span>he prevede <span class=\"_ _1\"></span>una rilevazio<span class=\"_ _1\"></span>ne iniziale <span class=\"_ _1\"></span>al costo <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _5\"> </span>ed <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivo <span class=\"_ _10\"> </span>adegua<span class=\"_ _1\"></span>mento <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>valore <span class=\"_ _5\"> </span>contabile <span class=\"_ _5\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rilevare <span class=\"_ _5\"></span>la <span class=\"_ _10\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>spettant<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alla<span class=\"_ _1\"></span> partecipante <span class=\"_ _1\"></span>degli u<span class=\"_ _1\"></span>tili o <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>collegata/entit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo c<span class=\"_ _1\"></span>ongiunto <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>acquisizione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "Societ\u00e0 a control<span class=\"_ _1\"></span>lo congiunto e collega<span class=\"_ _1\"></span>te<span class=\"_ _68\"> </span>Le <span class=\"_ _d\"></span>so<span class=\"_ _1\"></span>ciet\u00e0 <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _c\"></span>esercita <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>sensi<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dell\u2019I<span class=\"_ _1\"></span>FRS <span class=\"_ _d\"></span>11 <span class=\"_ _c\"></span>un <span class=\"_ _d\"> </span><span class=\"ff2\">controllo <span class=\"_ _c\"></span>congiunto <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>que<span class=\"_ _1\"></span>lle <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>esercita </span>un\u2019influenza <span class=\"_ _1\"></span>significativa <span class=\"_ _1\"></span>sono consol<span class=\"_ _1\"></span>idate con <span class=\"_ _1\"></span>il \u201cmet<span class=\"_ _1\"></span>odo del <span class=\"_ _1\"></span>patrimonio n<span class=\"_ _1\"></span>etto\u201d c<span class=\"_ _1\"></span>he prevede <span class=\"_ _1\"></span>una rilevazio<span class=\"_ _1\"></span>ne iniziale <span class=\"_ _1\"></span>al costo <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>partecipazi<span class=\"_ _1\"></span>one <span class=\"_ _5\"> </span>ed <span class=\"_ _10\"> </span>un <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivo <span class=\"_ _10\"> </span>adegua<span class=\"_ _1\"></span>mento <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>valore <span class=\"_ _5\"> </span>contabile <span class=\"_ _5\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>rilevare <span class=\"_ _5\"></span>la <span class=\"_ _10\"> </span>quot<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>spettant<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>alla<span class=\"_ _1\"></span> partecipante <span class=\"_ _1\"></span>degli u<span class=\"_ _1\"></span>tili o <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>collegata/entit\u00e0 <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>controllo c<span class=\"_ _1\"></span>ongiunto <span class=\"_ _1\"></span>realizzati <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>acquisizione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "Aggregazioni az<span class=\"_ _1\"></span>iendali (<span class=\"ff6\">business comb<span class=\"_ _1\"></span>ination<span class=\"ff4\">)<span class=\"ff2\"> </span></span></span>Le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>(<span class=\"ff7\">business <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>bination<span class=\"ff2\">), <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>forza <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un </span></span>business<span class=\"ff5\">, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>accord<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>l\u2019IFRS <span class=\"_ _0\"></span>3, <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cosiddetto <span class=\"_ _2\"></span><span class=\"ff7\">acquisition <span class=\"_ _0\"></span>method<span class=\"ff2\">. <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 </span></span></span>identificabili acquisite, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>assunte <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>corrente <span class=\"_ _0\"></span>alla dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di acquisizione e cio\u00e8 la data in cui<span class=\"_ _0\"></span> viene acquisito il controllo, fatta eccezione per le im<span class=\"_ _0\"></span>poste differite attive e passive, l<span class=\"_ _0\"></span><span class=\"ls6\">e </span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>benefici <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>dipenden<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>destinate <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>relativi principi <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _1\"></span>La <span class=\"_ _4\"></span>differenza <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>il <span class=\"ff7\">fair <span class=\"_ _4\"></span>value <span class=\"_ _1\"></span><span class=\"ff2\">del <span class=\"_ _4\"></span>corrispettivo <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _1\"></span>corrente <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 </span></span>e <span class=\"_ _2\"></span>passivit\u00e0, <span class=\"_ _2\"></span>se <span class=\"_ _c\"></span>posi<span class=\"_ _1\"></span>tiva, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>iscritta <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>avviamento, <span class=\"_ _2\"></span>o, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>negativa, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>aver <span class=\"_ _2\"></span>riverificato <span class=\"_ _2\"></span>la corretta <span class=\"_ _2\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>correnti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisizione, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>contabilizzat<span class=\"_ _1\"></span>a direttamente a <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo, come p<span class=\"_ _1\"></span>rovento. Le quote <span class=\"_ _0\"></span>di interessenze di pertinenza di <span class=\"_ _0\"></span>terzi, alla <span class=\"_ _0\"></span>data di acquisizione, possono essere <span class=\"_ _0\"></span>valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> oppure al pro-<span class=\"ff5\">quota <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>nette <span class=\"_ _d\"></span>riconosc<span class=\"_ _1\"></span>iute <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>l\u2019impresa <span class=\"_ _d\"></span>acquis<span class=\"_ _1\"></span>ita. <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>scelta <span class=\"_ _d\"> </span>del <span class=\"_ _d\"></span>metodo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>valu<span class=\"_ _1\"></span>tazione <span class=\"_ _d\"></span>\u00e8 </span>effettuata transazion<span class=\"_ _1\"></span>e per transazion<span class=\"_ _1\"></span>e. Quando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>determ<span class=\"_ _1\"></span>inazione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">business</span> <span class=\"_ _2\"></span>acquisito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>operata <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>provvisoria, <span class=\"_ _2\"></span>essa<span class=\"_ _1\"></span> deve <span class=\"_ _d\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>conclusa <span class=\"_ _c\"></span>entro <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>massimo <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>dodici <span class=\"_ _c\"></span>mesi <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>cquisizione, <span class=\"_ _c\"></span>tenendo <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _d\"></span>sole informazioni <span class=\"_ _c\"></span>relative <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>atti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>circostan<span class=\"_ _1\"></span>ze <span class=\"_ _d\"></span>es<span class=\"_ _1\"></span>istenti <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizione. <span class=\"_ _c\"></span>Nell\u2019esercizio <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>summenzionat<span class=\"_ _1\"></span>a determinazione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>conclusa, <span class=\"_ _4\"></span>i va<span class=\"_ _1\"></span>lori <span class=\"_ _1\"></span>provvi<span class=\"_ _1\"></span>soriamente <span class=\"_ _4\"></span>rilevati <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fetto <span class=\"_ _4\"></span>retrospettico. <span class=\"_ _1\"></span>Gli <span class=\"_ _4\"></span>oneri <span class=\"_ _1\"></span>accesso<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> alla transazione sono <span class=\"_ _1\"></span>rilevati nel <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo nel mom<span class=\"_ _1\"></span>ento in cui sono<span class=\"_ _1\"></span> sostenuti. Il <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rappresentato <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>trasferite, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 assunte <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capita<span class=\"ff5\">le <span class=\"_ _2\"></span>emessi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019acquisizione, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>corrisp<span class=\"_ _1\"></span>ettivo <span class=\"_ _2\"></span>potenziale,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ossia </span>quella <span class=\"_ _d\"></span>parte <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>ammon<span class=\"_ _1\"></span>tare <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>cui <span class=\"_ _5\"></span>erogazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>dipendenti <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>eventi <span class=\"_ _d\"></span>futuri. <span class=\"_ _d\"></span>Il <span class=\"_ _d\"></span>corrispettiv<span class=\"_ _1\"></span>o potenziale \u00e8 rilevato in bas<span class=\"_ _1\"></span>e al relativo <span class=\"ff7\">fair val<span class=\"ls4\">ue<span class=\"_ _0\"></span></span></span> alla data di acquis<span class=\"_ _1\"></span>izione e le variazioni successive de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> sono riconosciute nel c<span class=\"_ _1\"></span>onto economico comp<span class=\"_ _1\"></span>lessivo se il co<span class=\"_ _1\"></span>rrispettivo potenzial<span class=\"_ _1\"></span>e \u00e8 un\u2019attivit\u00e0 o pas<span class=\"_ _1\"></span>sivit\u00e0 finanziaria, <span class=\"_ _1\"></span>mentre<span class=\"_ _68\"> </span>i <span class=\"_ _5\"></span>corrispettiv<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>potenziali <span class=\"_ _d\"></span>classificati <span class=\"_ _d\"></span>come <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _d\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _5\"></span>non <span class=\"_ _d\"></span>vengono <span class=\"_ _5\"></span>ridetermina<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"></span>successiva <span class=\"_ _5\"></span>estinzione <span class=\"_ _d\"></span>\u00e8 contabilizzata d<span class=\"_ _1\"></span>irettamente nel pat<span class=\"_ _1\"></span>rimonio netto. Nel ca<span class=\"_ _0\"></span>so di <span class=\"_ _0\"></span>assunzione del controllo <span class=\"_ _0\"></span>in f<span class=\"_ _0\"></span>asi successive, il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>di acquisto \u00e8 <span class=\"_ _0\"></span>determinato sommando il <span class=\"_ _2\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> <span class=\"_ _0\"></span>della partecipazione <span class=\"_ _c\"></span>precedentem<span class=\"ff5\">ente <span class=\"_ _c\"></span>detenuta <span class=\"_ _d\"></span>nell\u2019acqui<span class=\"_ _1\"></span>sita <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>l\u2019ammontare <span class=\"_ _c\"></span>corrisposto <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>l\u2019ulteriore <span class=\"_ _c\"></span>quota. <span class=\"_ _d\"></span>L\u2019eventua<span class=\"_ _1\"></span>le </span>differenza tra <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione precedentemente <span class=\"_ _0\"></span>detenuta e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>iscrizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>imputata a conto  economico.  In  sede  di  assunzione<span class=\"_ _1\"></span>  del <span class=\"_ _b\"> </span>controllo,  eventual<span class=\"_ _1\"></span>i  ammontari  preceden<span class=\"_ _1\"></span>temente  rilevati  nelle  al<span class=\"_ _1\"></span>tre componenti  dell\u2019utile  complessivo  sono  imputati  a <span class=\"_ _b\"> </span>conto  ec<span class=\"_ _0\"></span>onomico<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>complessivo,  oppure  in <span class=\"_ _b\"> </span>un\u2019altra  posta  del patrimonio netto<span class=\"_ _1\"></span>, nel caso in cui non ne <span class=\"_ _1\"></span>sia prevista la <span class=\"_ _1\"></span>riclassifica a conto econom<span class=\"_ _1\"></span>ico complessivo. * * *<span class=\"_ _68\"> </span>Le oper<span class=\"_ _0\"></span>azioni di <span class=\"_ _0\"></span>aggregazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>imprese in <span class=\"_ _0\"></span>forza delle <span class=\"_ _0\"></span>quali l<span class=\"_ _0\"></span>e societ\u00e0 <span class=\"_ _0\"></span>partecipa<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>sono controllate <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una medesima<span class=\"_ _68\"> </span> entit\u00e0 <span class=\"_ _1\"></span>o da<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>medesime <span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>prima, <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>l\u2019operazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>aggregaz<span class=\"_ _1\"></span>ione, per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le qu<span class=\"_ _1\"></span>ali il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span><span class=\"ff2\"> \u00e8<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansitorio<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>sono <span class=\"_ _1\"></span>qualifi<span class=\"_ _1\"></span>cate <span class=\"_ _1\"></span>come <span class=\"_ _4\"></span>operazioni <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _4\"></span>common <span class=\"_ _1\"></span>control<span class=\"ff5\">\u201d. <span class=\"_ _4\"></span>Tali <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>non <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>disciplinate <span class=\"_ _4\"></span>dall\u2019IFRS <span class=\"_ _4\"></span>3, <span class=\"_ _1\"></span>n\u00e9 <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>altri<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff5\"> </span></span>IFRS. <span class=\"_ _c\"></span>In <span class=\"_ _d\"></span>assenza <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>principio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>riferimento, <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>scelta <span class=\"_ _d\"></span>della <span class=\"_ _c\"></span>metodologia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rappresentazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>contabile<span class=\"_ _68\"> </span> dell<span class=\"ff5\">\u2019operazione <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>garantire <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>8, <span class=\"_ _2\"></span>ossia <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rappresentazione <span class=\"_ _0\"></span>attendibile <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fedele<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>dell\u2019operazione. <span class=\"_ _0\"></span>Inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>principio <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>prescelto per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rappresentare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _0\"></span>common <span class=\"_ _0\"></span>control</span>\u201d <span class=\"_ _0\"></span>deve<span class=\"_ _68\"> </span> riflettere <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>sostanza <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>stesse, <span class=\"_ _0\"></span>indipendentemen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>forma <span class=\"_ _2\"></span>giuridic<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>sussistenza <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sostanza<span class=\"_ _1\"></span> economica <span class=\"_ _2\"></span>costituisce <span class=\"_ _c\"></span>pertanto <span class=\"_ _2\"></span>l\u2019elemento <span class=\"_ _c\"></span>chiave <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>guida <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>metodologia<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>seguire <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>contabilizzazione <span class=\"_ _2\"></span>delle<span class=\"_ _68\"> </span> operazioni <span class=\"_ _4\"></span>in esa<span class=\"_ _1\"></span>me. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>economica <span class=\"_ _1\"></span>deve <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>aggiunto <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>concretizzi<span class=\"_ _68\"> </span> in <span class=\"_ _10\"> </span>significative <span class=\"_ _5\"> </span>variazioni <span class=\"_ _5\"> </span>nei<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>cassa <span class=\"_ _10\"> </span>delle <span class=\"_ _10\"> </span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _10\"> </span>nette <span class=\"_ _10\"> </span>trasferi<span class=\"_ _1\"></span>te. <span class=\"_ _10\"> </span>Nell\u2019ambito <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>rilevazione <span class=\"_ _5\"> </span>cont<span class=\"_ _0\"></span>abile<span class=\"_ _1\"></span> dell\u2019operazione occo<span class=\"_ _1\"></span>rre inoltre considerare le interpr<span class=\"ff2\">etazioni e gli orientamen<span class=\"_ _1\"></span>ti attuali; in particolare si fa riferimento a<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>quanto <span class=\"_ _d\"></span>disc<span class=\"_ _1\"></span>iplinato <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ll\u2019OPI <span class=\"_ _c\"></span>1 <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">Revised</span>) <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Orient<span class=\"_ _1\"></span>amenti <span class=\"_ _d\"></span>Pr<span class=\"_ _1\"></span>eliminari <span class=\"_ _d\"></span>Ass<span class=\"_ _1\"></span>irevi <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>t<span class=\"_ _0\"></span>ema <span class=\"_ _c\"></span>IFRS), <span class=\"_ _d\"></span>relativo <span class=\"_ _c\"></span>al <span class=\"_ _d\"> </span>\u201ctrattamen<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span> contabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span><span class=\"ff7\">business <span class=\"_ _1\"></span>combination <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>entities <span class=\"_ _1\"></span>under <span class=\"_ _4\"></span>common control<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">nel <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>separa<span class=\"_ _1\"></span>to e <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io co<span class=\"_ _1\"></span>nsolidato\u201d.<span class=\"ff2\"> </span></span></span></span>Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>nette <span class=\"_ _1\"></span>trasfe<span class=\"_ _1\"></span>rite <span class=\"_ _1\"></span>dovranno <span class=\"_ _4\"></span>pertanto es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>valori <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse <span class=\"_ _1\"></span>avevano <span class=\"_ _1\"></span>nella <span class=\"_ _4\"></span>societ\u00e0 ogge<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span><span class=\"ls4\">o<span class=\"_ _68\"> </span></span><span class=\"ls4\"> </span>di <span class=\"_ _0\"></span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oppure, se disponibili, <span class=\"_ _0\"></span>ai valori risultanti dal <span class=\"_ _2\"></span>bilancio consolidato della societ\u00e0 <span class=\"_ _0\"></span>controllan<span class=\"_ _1\"></span>te comune. <span class=\"_ _0\"></span>In<span class=\"_ _68\"> </span> tal <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>nso <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _4\"></span>ha <span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento, <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>come <span class=\"_ _1\"></span>quella <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>oggetto, <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>valori <span class=\"_ _1\"></span>storici <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _68\"> </span> nette che le stes<span class=\"_ _1\"></span>se avevano nei b<span class=\"_ _1\"></span>ilanci della societ\u00e0 o<span class=\"_ _1\"></span>ggetto di acquisizione.<span class=\"_ _68\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _68\"> </span> Un\u2019attivit\u00e0 im<span class=\"_ _1\"></span>materiale \u00e8 un\u2019attivit\u00e0 c<span class=\"_ _1\"></span>he, contemporan<span class=\"_ _1\"></span>eamente, soddisfa <span class=\"_ _1\"></span>le seguenti condi<span class=\"_ _1\"></span>zioni:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 identificabile; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 non monetaria;<span class=\"_ _1\"></span> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 priva di consist<span class=\"_ _1\"></span>enza fisica; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 sotto il contro<span class=\"_ _1\"></span>llo dell\u2019impresa <span class=\"_ _1\"></span>che redige il bilan<span class=\"_ _1\"></span>cio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che pr<span class=\"_ _1\"></span>oduca benefici econo<span class=\"_ _1\"></span>mici futuri per <span class=\"ff5\">l\u2019impresa.<span class=\"_ _68\"> </span></span></span></span>Se <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>soddi<span class=\"_ _1\"></span>sfa <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>requisiti <span class=\"_ _2\"></span>sopra <span class=\"_ _0\"></span>indicati <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>definito <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriale, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>spesa <span class=\"_ _0\"></span>sostenuta <span class=\"_ _0\"></span>per acquistare l\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o per generarl<span class=\"_ _1\"></span>a internamente vien<span class=\"_ _1\"></span>e contabilizzata c<span class=\"_ _1\"></span>ome un costo quando \u00e8 s<span class=\"_ _1\"></span>tata sostenuta.<span class=\"ff2\"> </span>Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span><span class=\"ff5\">immateriali <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevate <span class=\"_ _5\"> </span>inizialmente <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>cos<span class=\"_ _0\"></span>to. <span class=\"_ _5\"> </span>Il <span class=\"_ _5\"> </span>costo <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>acquisite <span class=\"_ _5\"> </span>dall\u2019estern<span class=\"_ _1\"></span>o </span>comprende il p<span class=\"_ _1\"></span>rezzo d\u2019acquisto e qualu<span class=\"_ _1\"></span>nque costo diret<span class=\"_ _1\"></span>tamente attribuibile. <span class=\"ff2\"> </span>L\u2019avviamento <span class=\"_ _2\"></span>generato <span class=\"_ _2\"></span>internamente <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>rilevato <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>cos\u00ec<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla </span>ricerca (o dalla fa<span class=\"_ _1\"></span>se di ricerca di <span class=\"_ _1\"></span>un progetto interno).<span class=\"_ _68\"> </span>Un\u2019attivit\u00e0 i<span class=\"_ _0\"></span>mmateriale derivante <span class=\"_ _2\"></span>dal<span class=\"_ _1\"></span>lo <span class=\"_ _2\"></span>svi<span class=\"_ _1\"></span>luppo <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sviluppo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span>interno <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rilevata <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>viene<span class=\"_ _1\"></span> dimostrato il ris<span class=\"_ _1\"></span>petto delle seguenti condiz<span class=\"_ _1\"></span>ioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la f<span class=\"_ _1\"></span>attibilit\u00e0 <span class=\"_ _1\"></span>tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>completare <span class=\"_ _4\"></span>l\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale <span class=\"_ _1\"></span>in modo <span class=\"_ _4\"></span>da essere <span class=\"_ _1\"></span>dispon<span class=\"_ _1\"></span>ibile pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019uso o <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la vendita;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019intenzione a co<span class=\"_ _1\"></span>mpletare l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 immateriale pe<span class=\"_ _1\"></span>r usarla o vender<span class=\"_ _1\"></span>la;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la capacit\u00e0 a u<span class=\"_ _1\"></span>sare o <span class=\"ls4\">di<span class=\"_ _0\"></span></span> <span class=\"ff5\">vendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ff2\">mmateriale;<span class=\"_ _68\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">il <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>immateriale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>grado <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>are <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>economi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare <span class=\"_ _4\"></span>l\u2019esistenza<span class=\"_ _1\"></span> </span></span>di un <span class=\"_ _0\"></span>mercato per il prodotto dell\u2019attivit\u00e0 immateriale o per <span class=\"_ _0\"></span>l\u2019attivit\u00e0 immater<span class=\"_ _1\"></span>iale st<span class=\"_ _0\"></span>essa o, se <span class=\"_ _0\"></span>deve essere usata per fini intern<span class=\"_ _1\"></span>i, la sua utilit\u00e0; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>disponibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risorse t<span class=\"_ _0\"></span>ecniche, finanziarie e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>altro tipo <span class=\"_ _0\"></span>adeguate <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span><span class=\"ff5\">comp<span class=\"_ _1\"></span>letare <span class=\"_ _0\"></span>lo sviluppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per l<span class=\"_ _0\"></span>\u2019utiliz<span class=\"_ _1\"></span>zo </span></span></span>o la vendita del bene<span class=\"_ _1\"></span>; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la capacit\u00e0 di va<span class=\"_ _1\"></span>lutare attendibilmen<span class=\"_ _1\"></span>te il costo attribuib<span class=\"_ _1\"></span>ile all\u2019attivit\u00e0 <span class=\"ff2\">immateriale d<span class=\"_ _1\"></span>urante il suo sviluppo<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff2\">. </span></span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutate attraverso <span class=\"_ _0\"></span>l\u2019utilizzo del <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del costo <span class=\"_ _0\"></span>conformemente allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>38. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>modello<span class=\"_ _1\"></span> del <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>prevede <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>dop<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _c\"></span>debba<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>essere <span class=\"_ _2\"></span>iscritta<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>degli </span>ammortamenti acc<span class=\"_ _1\"></span>umulati e di qua<span class=\"_ _1\"></span>lsiasi perdita pe<span class=\"_ _1\"></span>r riduzione di va<span class=\"_ _1\"></span>lore accumulata.<span class=\"_ _68\"> </span>  Nell\u2019ambito del Gr<span class=\"_ _1\"></span>uppo sono ident<span class=\"_ _1\"></span>ificabili le seguen<span class=\"_ _1\"></span>ti principali a<span class=\"_ _1\"></span>ttivit\u00e0 immateria<span class=\"_ _1\"></span>li:<span class=\"_ _0\"></span><span class=\"ff2\"> </span>(a) Avviamento<span class=\"_ _68\"> </span>L\u2019avviamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>classific<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attiv<span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>inizialmen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>contabilizzato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo,<span class=\"_ _1\"></span> </span>come <span class=\"_ _c\"></span>precedentemente <span class=\"_ _c\"></span>descritto, <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>successivamente <span class=\"_ _c\"></span>assoggettato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valutazione, <span class=\"_ _c\"></span>almeno <span class=\"_ _c\"></span>annuale, <span class=\"_ _c\"></span>volta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>individuar<span class=\"_ _1\"></span>e eventuali <span class=\"_ _e\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>(si <span class=\"_ _e\"> </span>veda <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>merito <span class=\"_ _e\"> </span>quanto <span class=\"_ _b\"> </span>ripor<span class=\"_ _0\"></span><span class=\"ff5\">tato <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>successivo <span class=\"_ _b\"> </span>paragrafo <span class=\"_ _e\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Riduzion<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>valore </span></span>dell\u2019Avviamento e degli immobili, impianti e macchinari e delle attivit\u00e0 immateriali e delle attivit\u00e0 per diritto d\u2019uso\u201d<span class=\"_ _0\"></span><span class=\"ff2\">). </span>Non \u00e8 consenti<span class=\"_ _1\"></span>to il ripristino di va<span class=\"_ _1\"></span>lore nel caso di un<span class=\"_ _1\"></span>a precedente sval<span class=\"_ _1\"></span>utazione p<span class=\"_ _0\"></span>er perd<span class=\"_ _1\"></span>ite di valore.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "Aggregazioni az<span class=\"_ _1\"></span>iendali (<span class=\"ff6\">business comb<span class=\"_ _1\"></span>ination<span class=\"ff4\">)<span class=\"ff2\"> </span></span></span>Le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>aggregazione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>(<span class=\"ff7\">business <span class=\"_ _2\"></span>com<span class=\"_ _1\"></span>bination<span class=\"ff2\">), <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>forza <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>controllo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un </span></span>business<span class=\"ff5\">, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>accord<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>l\u2019IFRS <span class=\"_ _0\"></span>3, <span class=\"_ _0\"></span>applicando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cosiddetto <span class=\"_ _2\"></span><span class=\"ff7\">acquisition <span class=\"_ _0\"></span>method<span class=\"ff2\">. <span class=\"_ _0\"></span>In <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 </span></span></span>identificabili acquisite, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali <span class=\"_ _0\"></span>assunte <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>iscritte <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>corrente <span class=\"_ _0\"></span>alla dat<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di acquisizione e cio\u00e8 la data in cui<span class=\"_ _0\"></span> viene acquisito il controllo, fatta eccezione per le im<span class=\"_ _0\"></span>poste differite attive e passive, l<span class=\"_ _0\"></span><span class=\"ls6\">e </span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>pass<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _1\"></span>relat<span class=\"_ _1\"></span>ive <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>benefici <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _1\"></span>dipenden<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>destinate <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>iscritte <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>base<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>ai <span class=\"_ _1\"></span>relativi principi <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>riferimento. <span class=\"_ _1\"></span>La <span class=\"_ _4\"></span>differenza <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>il <span class=\"ff7\">fair <span class=\"_ _4\"></span>value <span class=\"_ _1\"></span><span class=\"ff2\">del <span class=\"_ _4\"></span>corrispettivo <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _1\"></span>corrente <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit<span class=\"_ _1\"></span>\u00e0 </span></span>e <span class=\"_ _2\"></span>passivit\u00e0, <span class=\"_ _2\"></span>se <span class=\"_ _c\"></span>posi<span class=\"_ _1\"></span>tiva, <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>iscritta <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>avviamento, <span class=\"_ _2\"></span>o, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>negativa, <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>aver <span class=\"_ _2\"></span>riverificato <span class=\"_ _2\"></span>la corretta <span class=\"_ _2\"></span>misuraz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>correnti <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _2\"></span>acquisite <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>acquisizione, <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>contabilizzat<span class=\"_ _1\"></span>a direttamente a <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo, come p<span class=\"_ _1\"></span>rovento. Le quote <span class=\"_ _0\"></span>di interessenze di pertinenza di <span class=\"_ _0\"></span>terzi, alla <span class=\"_ _0\"></span>data di acquisizione, possono essere <span class=\"_ _0\"></span>valutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> oppure al pro-<span class=\"ff5\">quota <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>valore <span class=\"_ _d\"></span>delle<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>nette <span class=\"_ _d\"></span>riconosc<span class=\"_ _1\"></span>iute <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>l\u2019impresa <span class=\"_ _d\"></span>acquis<span class=\"_ _1\"></span>ita. <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>scelta <span class=\"_ _d\"> </span>del <span class=\"_ _d\"></span>metodo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>valu<span class=\"_ _1\"></span>tazione <span class=\"_ _d\"></span>\u00e8 </span>effettuata transazion<span class=\"_ _1\"></span>e per transazion<span class=\"_ _1\"></span>e. Quando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>determ<span class=\"_ _1\"></span>inazione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>valori <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">business</span> <span class=\"_ _2\"></span>acquisito<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>operata <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>provvisoria, <span class=\"_ _2\"></span>essa<span class=\"_ _1\"></span> deve <span class=\"_ _d\"></span>esser<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>conclusa <span class=\"_ _c\"></span>entro <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>massimo <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>dodici <span class=\"_ _c\"></span>mesi <span class=\"_ _d\"></span>dalla <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>cquisizione, <span class=\"_ _c\"></span>tenendo <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>dell<span class=\"_ _0\"></span>e <span class=\"_ _d\"></span>sole informazioni <span class=\"_ _c\"></span>relative <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>atti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>circostan<span class=\"_ _1\"></span>ze <span class=\"_ _d\"></span>es<span class=\"_ _1\"></span>istenti <span class=\"_ _c\"></span>alla <span class=\"_ _d\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>acquisizione. <span class=\"_ _c\"></span>Nell\u2019esercizio <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>summenzionat<span class=\"_ _1\"></span>a determinazione <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>conclusa, <span class=\"_ _4\"></span>i va<span class=\"_ _1\"></span>lori <span class=\"_ _1\"></span>provvi<span class=\"_ _1\"></span>soriamente <span class=\"_ _4\"></span>rilevati <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>ati <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>ef<span class=\"_ _0\"></span>fetto <span class=\"_ _4\"></span>retrospettico. <span class=\"_ _1\"></span>Gli <span class=\"_ _4\"></span>oneri <span class=\"_ _1\"></span>accesso<span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span> alla transazione sono <span class=\"_ _1\"></span>rilevati nel <span class=\"_ _1\"></span>conto economico co<span class=\"_ _1\"></span>mplessivo nel mom<span class=\"_ _1\"></span>ento in cui sono<span class=\"_ _1\"></span> sostenuti. Il <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>rappresentato <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _c\"></span>value</span> <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>trasferite, <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>passivit\u00e0 assunte <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>strumenti <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capita<span class=\"ff5\">le <span class=\"_ _2\"></span>emessi <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019acquisizione, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>anche <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>corrisp<span class=\"_ _1\"></span>ettivo <span class=\"_ _2\"></span>potenziale,<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ossia </span>quella <span class=\"_ _d\"></span>parte <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cui <span class=\"_ _d\"></span>ammon<span class=\"_ _1\"></span>tare <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>cui <span class=\"_ _5\"></span>erogazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>dipendenti <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>eventi <span class=\"_ _d\"></span>futuri. <span class=\"_ _d\"></span>Il <span class=\"_ _d\"></span>corrispettiv<span class=\"_ _1\"></span>o potenziale \u00e8 rilevato in bas<span class=\"_ _1\"></span>e al relativo <span class=\"ff7\">fair val<span class=\"ls4\">ue<span class=\"_ _0\"></span></span></span> alla data di acquis<span class=\"_ _1\"></span>izione e le variazioni successive de<span class=\"_ _1\"></span>l <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> sono riconosciute nel c<span class=\"_ _1\"></span>onto economico comp<span class=\"_ _1\"></span>lessivo se il co<span class=\"_ _1\"></span>rrispettivo potenzial<span class=\"_ _1\"></span>e \u00e8 un\u2019attivit\u00e0 o pas<span class=\"_ _1\"></span>sivit\u00e0 finanziaria, <span class=\"_ _1\"></span>mentre<span class=\"_ _68\"> </span>i <span class=\"_ _5\"></span>corrispettiv<span class=\"_ _1\"></span>i <span class=\"_ _5\"> </span>potenziali <span class=\"_ _d\"></span>classificati <span class=\"_ _d\"></span>come <span class=\"_ _5\"> </span>patrimonio <span class=\"_ _d\"></span>ne<span class=\"_ _0\"></span>tto <span class=\"_ _5\"></span>non <span class=\"_ _d\"></span>vengono <span class=\"_ _5\"></span>ridetermina<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _d\"></span>successiva <span class=\"_ _5\"></span>estinzione <span class=\"_ _d\"></span>\u00e8 contabilizzata d<span class=\"_ _1\"></span>irettamente nel pat<span class=\"_ _1\"></span>rimonio netto. Nel ca<span class=\"_ _0\"></span>so di <span class=\"_ _0\"></span>assunzione del controllo <span class=\"_ _0\"></span>in f<span class=\"_ _0\"></span>asi successive, il <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>di acquisto \u00e8 <span class=\"_ _0\"></span>determinato sommando il <span class=\"_ _2\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> <span class=\"_ _0\"></span>della partecipazione <span class=\"_ _c\"></span>precedentem<span class=\"ff5\">ente <span class=\"_ _c\"></span>detenuta <span class=\"_ _d\"></span>nell\u2019acqui<span class=\"_ _1\"></span>sita <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>l\u2019ammontare <span class=\"_ _c\"></span>corrisposto <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>l\u2019ulteriore <span class=\"_ _c\"></span>quota. <span class=\"_ _d\"></span>L\u2019eventua<span class=\"_ _1\"></span>le </span>differenza tra <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>partecipazione precedentemente <span class=\"_ _0\"></span>detenuta e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore di <span class=\"_ _0\"></span>iscrizione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>imputata a conto  economico.  In  sede  di  assunzione<span class=\"_ _1\"></span>  del <span class=\"_ _b\"> </span>controllo,  eventual<span class=\"_ _1\"></span>i  ammontari  preceden<span class=\"_ _1\"></span>temente  rilevati  nelle  al<span class=\"_ _1\"></span>tre componenti  dell\u2019utile  complessivo  sono  imputati  a <span class=\"_ _b\"> </span>conto  ec<span class=\"_ _0\"></span>onomico<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>complessivo,  oppure  in <span class=\"_ _b\"> </span>un\u2019altra  posta  del patrimonio netto<span class=\"_ _1\"></span>, nel caso in cui non ne <span class=\"_ _1\"></span>sia prevista la <span class=\"_ _1\"></span>riclassifica a conto econom<span class=\"_ _1\"></span>ico complessivo. * * *<span class=\"_ _68\"> </span>Le oper<span class=\"_ _0\"></span>azioni di <span class=\"_ _0\"></span>aggregazi<span class=\"_ _1\"></span>one <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>imprese in <span class=\"_ _0\"></span>forza delle <span class=\"_ _0\"></span>quali l<span class=\"_ _0\"></span>e societ\u00e0 <span class=\"_ _0\"></span>partecipa<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>sono controllate <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>una medesima<span class=\"_ _68\"> </span> entit\u00e0 <span class=\"_ _1\"></span>o da<span class=\"_ _1\"></span>lle <span class=\"_ _1\"></span>medesime <span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>prima, <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>l\u2019operazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>aggregaz<span class=\"_ _1\"></span>ione, per<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>le qu<span class=\"_ _1\"></span>ali il <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollo <span class=\"_ _1\"></span>non<span class=\"_ _0\"></span><span class=\"ff2\"> \u00e8<span class=\"_ _1\"></span> tr<span class=\"_ _1\"></span>ansitorio<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>sono <span class=\"_ _1\"></span>qualifi<span class=\"_ _1\"></span>cate <span class=\"_ _1\"></span>come <span class=\"_ _4\"></span>operazioni <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _4\"></span>common <span class=\"_ _1\"></span>control<span class=\"ff5\">\u201d. <span class=\"_ _4\"></span>Tali <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>non <span class=\"_ _1\"></span>son<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>disciplinate <span class=\"_ _4\"></span>dall\u2019IFRS <span class=\"_ _4\"></span>3, <span class=\"_ _1\"></span>n\u00e9 <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>altri<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff5\"> </span></span>IFRS. <span class=\"_ _c\"></span>In <span class=\"_ _d\"></span>assenza <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>principio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>riferimento, <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>scelta <span class=\"_ _d\"></span>della <span class=\"_ _c\"></span>metodologia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rappresentazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>contabile<span class=\"_ _68\"> </span> dell<span class=\"ff5\">\u2019operazione <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>garantire <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>quanto <span class=\"_ _0\"></span>previsto <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>8, <span class=\"_ _2\"></span>ossia <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rappresentazione <span class=\"_ _0\"></span>attendibile <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>fedele<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>dell\u2019operazione. <span class=\"_ _0\"></span>Inoltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>principio <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>prescelto per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rappresentare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">under <span class=\"_ _0\"></span>common <span class=\"_ _0\"></span>control</span>\u201d <span class=\"_ _0\"></span>deve<span class=\"_ _68\"> </span> riflettere <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>sostanza <span class=\"_ _0\"></span>economica <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>stesse, <span class=\"_ _0\"></span>indipendentemen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>forma <span class=\"_ _2\"></span>giuridic<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>sussistenza <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>sostanza<span class=\"_ _1\"></span> economica <span class=\"_ _2\"></span>costituisce <span class=\"_ _c\"></span>pertanto <span class=\"_ _2\"></span>l\u2019elemento <span class=\"_ _c\"></span>chiave <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>guida <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>metodologia<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>seguire <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>contabilizzazione <span class=\"_ _2\"></span>delle<span class=\"_ _68\"> </span> operazioni <span class=\"_ _4\"></span>in esa<span class=\"_ _1\"></span>me. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>sostanz<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>economica <span class=\"_ _1\"></span>deve <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _1\"></span>aggiunto <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>concretizzi<span class=\"_ _68\"> </span> in <span class=\"_ _10\"> </span>significative <span class=\"_ _5\"> </span>variazioni <span class=\"_ _5\"> </span>nei<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>cassa <span class=\"_ _10\"> </span>delle <span class=\"_ _10\"> </span>att<span class=\"_ _1\"></span>ivit\u00e0 <span class=\"_ _10\"> </span>nette <span class=\"_ _10\"> </span>trasferi<span class=\"_ _1\"></span>te. <span class=\"_ _10\"> </span>Nell\u2019ambito <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>rilevazione <span class=\"_ _5\"> </span>cont<span class=\"_ _0\"></span>abile<span class=\"_ _1\"></span> dell\u2019operazione occo<span class=\"_ _1\"></span>rre inoltre considerare le interpr<span class=\"ff2\">etazioni e gli orientamen<span class=\"_ _1\"></span>ti attuali; in particolare si fa riferimento a<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>quanto <span class=\"_ _d\"></span>disc<span class=\"_ _1\"></span>iplinato <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>ll\u2019OPI <span class=\"_ _c\"></span>1 <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">Revised</span>) <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Orient<span class=\"_ _1\"></span>amenti <span class=\"_ _d\"></span>Pr<span class=\"_ _1\"></span>eliminari <span class=\"_ _d\"></span>Ass<span class=\"_ _1\"></span>irevi <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>t<span class=\"_ _0\"></span>ema <span class=\"_ _c\"></span>IFRS), <span class=\"_ _d\"></span>relativo <span class=\"_ _c\"></span>al <span class=\"_ _d\"> </span>\u201ctrattamen<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span> contabile <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span><span class=\"ff7\">business <span class=\"_ _1\"></span>combination <span class=\"_ _4\"></span>of<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>entities <span class=\"_ _1\"></span>under <span class=\"_ _4\"></span>common control<span class=\"ff2\"> <span class=\"_ _1\"></span><span class=\"ff5\">nel <span class=\"_ _1\"></span>bilancio <span class=\"_ _1\"></span>separa<span class=\"_ _1\"></span>to e <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>bilanc<span class=\"_ _1\"></span>io co<span class=\"_ _1\"></span>nsolidato\u201d.<span class=\"ff2\"> </span></span></span></span>Le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>nette <span class=\"_ _1\"></span>trasfe<span class=\"_ _1\"></span>rite <span class=\"_ _1\"></span>dovranno <span class=\"_ _4\"></span>pertanto es<span class=\"_ _1\"></span>sere <span class=\"_ _1\"></span>rilevate <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>valori <span class=\"_ _4\"></span>contabili <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse <span class=\"_ _1\"></span>avevano <span class=\"_ _1\"></span>nella <span class=\"_ _4\"></span>societ\u00e0 ogge<span class=\"_ _1\"></span>tt<span class=\"_ _0\"></span><span class=\"ls4\">o<span class=\"_ _68\"> </span></span><span class=\"ls4\"> </span>di <span class=\"_ _0\"></span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>oppure, se disponibili, <span class=\"_ _0\"></span>ai valori risultanti dal <span class=\"_ _2\"></span>bilancio consolidato della societ\u00e0 <span class=\"_ _0\"></span>controllan<span class=\"_ _1\"></span>te comune. <span class=\"_ _0\"></span>In<span class=\"_ _68\"> </span> tal <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>nso <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _4\"></span>ha <span class=\"_ _1\"></span>scelt<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>far <span class=\"_ _4\"></span>riferimento, <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>operazioni <span class=\"_ _4\"></span>come <span class=\"_ _1\"></span>quella <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>oggetto, <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>valori <span class=\"_ _1\"></span>storici <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>att<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>vit\u00e0<span class=\"_ _68\"> </span> nette che le stes<span class=\"_ _1\"></span>se avevano nei b<span class=\"_ _1\"></span>ilanci della societ\u00e0 o<span class=\"_ _1\"></span>ggetto di acquisizione.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Transazioni con s<span class=\"_ _1\"></span>oci di minoran<span class=\"_ _1\"></span>za<span class=\"_ _68\"> </span> Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _d\"> </span>contabilizza <span class=\"_ _d\"> </span>le <span class=\"_ _5\"> </span>transazioni <span class=\"_ _d\"> </span>con <span class=\"_ _5\"> </span>azionisti <span class=\"_ _d\"> </span>di <span class=\"_ _5\"> </span>minoranza <span class=\"_ _d\"> </span>come <span class=\"_ _5\"> </span>\u201c<span class=\"ff7\">equity <span class=\"_ _5\"></span>transactions</span>\u201d. <span class=\"_ _d\"> </span>Pertanto, <span class=\"_ _d\"> </span>nel <span class=\"_ _5\"> </span>caso <span class=\"_ _d\"> </span>di<span class=\"_ _68\"> </span> acquisizioni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cessioni <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>ulteriori <span class=\"_ _2\"></span>quote <span class=\"_ _c\"></span>azionarie <span class=\"_ _2\"></span>dopo <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>raggiungimento <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>controll<span class=\"_ _0\"></span>o, <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>differenza <span class=\"_ _2\"></span>tra <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span> acquisizione e v<span class=\"_ _1\"></span>alore contabile de<span class=\"_ _1\"></span>lle quote di minoran<span class=\"_ _1\"></span>za acquisite viene i<span class=\"_ _1\"></span>mputata a patrimon<span class=\"_ _1\"></span>io netto di Grup<span class=\"_ _1\"></span>po",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "Conversione dei b<span class=\"_ _1\"></span>ilanci di societ\u00e0 <span class=\"_ _1\"></span>estere<span class=\"_ _68\"> </span> I <span class=\"_ _1\"></span>bilanci de<span class=\"_ _1\"></span>lle soc<span class=\"_ _1\"></span>iet\u00e0 contr<span class=\"_ _1\"></span>ollate sono <span class=\"_ _1\"></span>reda<span class=\"_ _1\"></span>tti utilizzando <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>valuta <span class=\"_ _1\"></span>del pae<span class=\"_ _1\"></span>se in <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse hanno <span class=\"_ _1\"></span>sede <span class=\"_ _4\"></span>legale. Le <span class=\"_ _1\"></span>regole<span class=\"_ _1\"></span> per la conversione d<span class=\"_ _1\"></span>ei bilanci delle so<span class=\"_ _1\"></span>ciet\u00e0 espressi <span class=\"_ _1\"></span>in valuta diversa dal<span class=\"_ _1\"></span>l\u2019<span class=\"_ _0\"></span><span class=\"ff2\">Euro sono le segue<span class=\"_ _1\"></span>nti:<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le attivit\u00e0 e le pa<span class=\"_ _1\"></span>ssivit\u00e0 sono conve<span class=\"_ _1\"></span>rtite utilizzand<span class=\"_ _1\"></span>o i tassi di cambio <span class=\"_ _1\"></span>in <span class=\"_ _0\"></span>essere alla <span class=\"_ _1\"></span>data di riferimento de<span class=\"_ _1\"></span>l bilancio;<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>costi <span class=\"_ _10\"> </span>e <span class=\"_ _f\"> </span>i <span class=\"_ _f\"> </span>ricavi <span class=\"_ _10\"> </span>sono <span class=\"_ _10\"> </span>convertiti <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>cambio <span class=\"_ _10\"> </span>medio <span class=\"_ _10\"> </span>dell\u2019esercizio, <span class=\"_ _10\"> </span>calcolati<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>utilizzando <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>medie <span class=\"_ _10\"> </span>mensili <span class=\"_ _10\"> </span>delle<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\"> </span></span>rilevazioni uff<span class=\"_ _1\"></span>iciali;  \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la \u201criserva di conv<span class=\"_ _1\"></span>ersione\u201d, la cu<span class=\"_ _1\"></span>i movimentazione \u00e8 <span class=\"_ _1\"></span>inclusa tra le voci d<span class=\"ff2\">el conto econom<span class=\"_ _1\"></span>ico complessivo, <span class=\"_ _1\"></span>accoglie<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>sia le <span class=\"_ _0\"></span>differenze di <span class=\"_ _0\"></span>cambio generate dalla conversione delle <span class=\"_ _0\"></span>grandezze economiche a <span class=\"_ _0\"></span>un tasso <span class=\"_ _0\"></span>di cambio <span class=\"_ _0\"></span>diffe<span class=\"_ _1\"></span>rente<span class=\"_ _68\"> </span> da qu<span class=\"_ _1\"></span>ello <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>quelle <span class=\"_ _1\"></span>gene<span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>conversione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>patrim<span class=\"_ _1\"></span>oni ne<span class=\"_ _1\"></span>tti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>apertura <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso di<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>ambio <span class=\"_ _1\"></span>storico<span class=\"_ _1\"></span>;  \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019avviamento, <span class=\"_ _4\"></span>ove <span class=\"_ _4\"></span>esistente, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>aggiusta<span class=\"_ _1\"></span>menti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff5\">correlati <span class=\"_ _4\"></span>all\u2019acquisizio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>un\u2019entit\u00e0 <span class=\"_ _4\"></span>estera <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>trattat<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff5\"> </span></span></span></span></span>come attivit\u00e0 e pas<span class=\"_ _1\"></span>sivit\u00e0 dell\u2019ent<span class=\"_ _1\"></span>it\u00e0 estera e convert<span class=\"_ _1\"></span>iti al cambio di chiu<span class=\"_ _1\"></span>sura dell\u2019esercizio.<span class=\"ff2\"> </span>Nella seguente tabella sono riepilogati i tassi di cambio utilizzati per la conversione dei bilanci delle societ\u00e0 che hanno<span class=\"_ _68\"> </span> una valuta funziona<span class=\"_ _1\"></span>le diversa dall<span class=\"_ _1\"></span>\u2019Euro per i period<span class=\"_ _1\"></span>i indicati:<span class=\"ff2\"> </span>Valuta<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5b\"> </span>Medio<span class=\"_ _68\"> </span> Esercizio 2022<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5b\"> </span>Medio<span class=\"_ _68\"> </span> Esercizio 2021<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5c\"> </span>al<span class=\"_ _68\"> </span> 31.12.2022<span class=\"_ _68\"> </span> Cambio <span class=\"_ _5c\"> </span>al<span class=\"_ _68\"> </span> 31.12.2021<span class=\"_ _68\"> </span> Dollaro USA<span class=\"_ _68\"> </span> 1,0530<span class=\"_ _68\"> </span> 1,1827<span class=\"_ _68\"> </span> 1,0666<span class=\"_ _68\"> </span> 1,1326<span class=\"_ _68\"> </span> Yen Giappo<span class=\"_ _0\"></span>nese<span class=\"_ _68\"> </span> 138,0274<span class=\"_ _68\"> </span> 129,8767<span class=\"_ _68\"> </span> 140,6600<span class=\"_ _68\"> </span> 130,3800<span class=\"_ _68\"> </span> Rupia Indian<span class=\"_ _0\"></span>a<span class=\"_ _68\"> </span> 82,6864<span class=\"_ _68\"> </span> 87,4392<span class=\"_ _68\"> </span> 88,1710<span class=\"_ _68\"> </span> 84,2292<span class=\"_ _68\"> </span> Yuan Renmin<span class=\"_ _0\"></span>bi Cinese<span class=\"_ _68\"> </span> 7,0788<span class=\"_ _68\"> </span> 7,6282<span class=\"_ _68\"> </span> 7,3582<span class=\"_ _68\"> </span> 7,1947<span class=\"_ _68\"> </span>Real Brasiliano<span class=\"_ _68\"> </span> 5,4399<span class=\"_ _68\"> </span> 6,3779<span class=\"_ _68\"> </span> 5,6386<span class=\"_ _68\"> </span> 6,3101<span class=\"_ _68\"> </span> Sterlina inglese<span class=\"_ _68\"> </span> 0,8528<span class=\"_ _68\"> </span> 0,8596<span class=\"_ _68\"> </span> 0,8869<span class=\"_ _68\"> </span> 0,8403<span class=\"_ _68\"> </span> Conversione del<span class=\"_ _1\"></span>le poste in valuta<span class=\"_ _68\"> </span>Le <span class=\"_ _21\"> </span>transazioni <span class=\"_ _e\"> </span>in <span class=\"_ _21\"> </span>valuta <span class=\"_ _e\"> </span>diversa <span class=\"_ _e\"> </span>dalla <span class=\"_ _21\"> </span>valuta <span class=\"_ _e\"> </span>funzionale <span class=\"_ _e\"> </span>sono <span class=\"_ _21\"> </span>rilevate <span class=\"_ _e\"> </span>al <span class=\"_ _21\"> </span>tasso <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>cambio <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>essere <span class=\"_ _e\"> </span>alla <span class=\"_ _21\"> </span>data<span class=\"_ _1\"></span> dell\u2019operazione. <span class=\"_ _d\"> </span>Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _d\"> </span>e <span class=\"_ _10\"> </span>le <span class=\"_ _10\"> </span>passiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _5\"> </span>monetarie <span class=\"_ _5\"> </span>denominate <span class=\"_ _5\"> </span>in <span class=\"_ _5\"> </span>valuta <span class=\"_ _5\"> </span>diversa <span class=\"_ _10\"> </span>dall\u2019Eu<span class=\"_ _1\"></span>ro <span class=\"_ _5\"> </span>sono <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivamente<span class=\"_ _68\"> </span> adeguate <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>tasso <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>data <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>chiusura <span class=\"_ _1\"></span>dell\u2019eserci<span class=\"_ _1\"></span>zio. Le <span class=\"_ _1\"></span>dif<span class=\"_ _1\"></span>ferenze <span class=\"_ _1\"></span>cambio <span class=\"_ _1\"></span>eventual<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>emergenti<span class=\"_ _68\"> </span> sono riflesse nel <span class=\"_ _1\"></span>conto economico a<span class=\"_ _1\"></span>ll\u2019interno delle vo<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span><span class=\"ff2\">i relative ai p<span class=\"_ _1\"></span>roventi o oneri <span class=\"_ _1\"></span>finanziari<span class=\"_ _68\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "Euro",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfPresentationCurrency",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "SOMMAR<span class=\"_ _1\"></span>IO DEI PRINC<span class=\"_ _1\"></span>IPI CONTABILI E DEI<span class=\"_ _1\"></span> CRITERI DI VALU<span class=\"_ _1\"></span>TAZIONE<span class=\"_ _68\"> </span>Principi general<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>Il Bilancio Conso<span class=\"_ _1\"></span>lidato \u00e8 stato p<span class=\"_ _1\"></span>redisposto: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>delle <span class=\"_ _2\"></span>migliori <span class=\"_ _c\"></span>conoscenze <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>IFRS <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>tenuto <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>migliore <span class=\"_ _c\"></span>dottrina <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>mater<span class=\"_ _1\"></span>ia; <span class=\"_ _c\"></span>eventuali </span></span>futuri <span class=\"_ _10\"> </span>ori<span class=\"_ _1\"></span>entamenti <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>aggiornamen<span class=\"_ _1\"></span>ti <span class=\"_ _10\"> </span>interpreta<span class=\"_ _1\"></span>tivi <span class=\"_ _10\"> </span>trovera<span class=\"_ _1\"></span>nno <span class=\"_ _10\"> </span>riflesso <span class=\"_ _5\"></span>negli <span class=\"_ _5\"> </span>esercizi <span class=\"_ _5\"> </span>successivi, <span class=\"_ _10\"> </span>secondo <span class=\"_ _5\"></span>le modalit\u00e0 di volta i<span class=\"_ _1\"></span>n volta previste dai p<span class=\"_ _1\"></span>rincipi contabil<span class=\"_ _1\"></span>i di riferimento; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nella  prospet<span class=\"_ _1\"></span>tiva  della  co<span class=\"_ _1\"></span>ntin<span class=\"ff5\">uit\u00e0  dell\u2019attivit\u00e0  a<span class=\"_ _1\"></span>ziendale,  secondo<span class=\"_ _1\"></span>  il  princip<span class=\"_ _1\"></span>io  della  contab<span class=\"_ _1\"></span>ilizzazione  p<span class=\"_ _1\"></span>er </span></span></span>competenza <span class=\"_ _b\"> </span>economica, <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>rispetto <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>principio <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>rilevanza <span class=\"_ _b\"> </span>e <span class=\"_ _e\"> </span>significativ<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _e\"> </span>dell\u2019info<span class=\"_ _1\"></span>rmazione, <span class=\"_ _b\"> </span>della prevalenza <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la so<span class=\"_ _1\"></span>stanza <span class=\"_ _1\"></span>sulla <span class=\"_ _4\"></span>forma <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nell\u2019ottica <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>favorire <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>coere<span class=\"ff2\">nza <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>le pr<span class=\"_ _1\"></span>esentazioni <span class=\"_ _1\"></span>futur<span class=\"_ _1\"></span>e. Le <span class=\"_ _4\"></span>attivit\u00e0 </span>e l<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>ssivit\u00e0, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>cavi <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>fra <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>compensati, <span class=\"_ _1\"></span>salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ci\u00f2 <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>amm<span class=\"_ _1\"></span>esso o <span class=\"_ _1\"></span>richie<span class=\"_ _1\"></span>sto da<span class=\"_ _1\"></span>i P<span class=\"_ _1\"></span>rincipi Contabili Interna<span class=\"_ _1\"></span>zionali;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sulla <span class=\"_ _4\"></span>base <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>convenzionale <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>storico, <span class=\"_ _4\"></span>fatta <span class=\"_ _1\"></span>ecce<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>passivit\u00e0 </span></span>finanziarie nei <span class=\"_ _0\"></span>casi i<span class=\"_ _0\"></span>n cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>obbligatoria l\u2019applicazione del <span class=\"_ _0\"></span>criterio del <span class=\"_ _2\"></span><span class=\"ff7\">fair val<span class=\"_ _0\"></span>ue<span class=\"ff2\">, e per<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>societ\u00e0 che </span></span>operano in econom<span class=\"_ _1\"></span>ie soggette a iperinflazion<span class=\"_ _1\"></span>e, redatti sulla ba<span class=\"_ _1\"></span>se del criterio de<span class=\"_ _1\"></span>i costi correnti.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "Principi general<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>Il Bilancio Conso<span class=\"_ _1\"></span>lidato \u00e8 stato p<span class=\"_ _1\"></span>redisposto: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sulla <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>delle <span class=\"_ _2\"></span>migliori <span class=\"_ _c\"></span>conoscenze <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>IFRS <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>tenuto <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>migliore <span class=\"_ _c\"></span>dottrina <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>mater<span class=\"_ _1\"></span>ia; <span class=\"_ _c\"></span>eventuali </span></span>futuri <span class=\"_ _10\"> </span>ori<span class=\"_ _1\"></span>entamenti <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>aggiornamen<span class=\"_ _1\"></span>ti <span class=\"_ _10\"> </span>interpreta<span class=\"_ _1\"></span>tivi <span class=\"_ _10\"> </span>trovera<span class=\"_ _1\"></span>nno <span class=\"_ _10\"> </span>riflesso <span class=\"_ _5\"></span>negli <span class=\"_ _5\"> </span>esercizi <span class=\"_ _5\"> </span>successivi, <span class=\"_ _10\"> </span>secondo <span class=\"_ _5\"></span>le modalit\u00e0 di volta i<span class=\"_ _1\"></span>n volta previste dai p<span class=\"_ _1\"></span>rincipi contabil<span class=\"_ _1\"></span>i di riferimento; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">nella  prospet<span class=\"_ _1\"></span>tiva  della  co<span class=\"_ _1\"></span>ntin<span class=\"ff5\">uit\u00e0  dell\u2019attivit\u00e0  a<span class=\"_ _1\"></span>ziendale,  secondo<span class=\"_ _1\"></span>  il  princip<span class=\"_ _1\"></span>io  della  contab<span class=\"_ _1\"></span>ilizzazione  p<span class=\"_ _1\"></span>er </span></span></span>competenza <span class=\"_ _b\"> </span>economica, <span class=\"_ _b\"> </span>nel <span class=\"_ _b\"> </span>rispetto <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>principio <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>rilevanza <span class=\"_ _b\"> </span>e <span class=\"_ _e\"> </span>significativ<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _e\"> </span>dell\u2019info<span class=\"_ _1\"></span>rmazione, <span class=\"_ _b\"> </span>della prevalenza <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la so<span class=\"_ _1\"></span>stanza <span class=\"_ _1\"></span>sulla <span class=\"_ _4\"></span>forma <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>nell\u2019ottica <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>favorire <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>coere<span class=\"ff2\">nza <span class=\"_ _1\"></span>con <span class=\"_ _4\"></span>le pr<span class=\"_ _1\"></span>esentazioni <span class=\"_ _1\"></span>futur<span class=\"_ _1\"></span>e. Le <span class=\"_ _4\"></span>attivit\u00e0 </span>e l<span class=\"_ _1\"></span>e pa<span class=\"_ _1\"></span>ssivit\u00e0, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>i ri<span class=\"_ _1\"></span>cavi <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>fra <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>compensati, <span class=\"_ _1\"></span>salvo <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>ci\u00f2 <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>amm<span class=\"_ _1\"></span>esso o <span class=\"_ _1\"></span>richie<span class=\"_ _1\"></span>sto da<span class=\"_ _1\"></span>i P<span class=\"_ _1\"></span>rincipi Contabili Interna<span class=\"_ _1\"></span>zionali;<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sulla <span class=\"_ _4\"></span>base <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>convenzionale <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>storico, <span class=\"_ _4\"></span>fatta <span class=\"_ _1\"></span>ecce<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>valutazione <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>passivit\u00e0 </span></span>finanziarie nei <span class=\"_ _0\"></span>casi i<span class=\"_ _0\"></span>n cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>obbligatoria l\u2019applicazione del <span class=\"_ _0\"></span>criterio del <span class=\"_ _2\"></span><span class=\"ff7\">fair val<span class=\"_ _0\"></span>ue<span class=\"ff2\">, e per<span class=\"_ _0\"></span> i <span class=\"_ _0\"></span>bilanci <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>societ\u00e0 che </span></span>operano in econom<span class=\"_ _1\"></span>ie soggette a iperinflazion<span class=\"_ _1\"></span>e, redatti sulla ba<span class=\"_ _1\"></span>se del criterio de<span class=\"_ _1\"></span>i costi correnti.  Di <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>sono forn<span class=\"_ _1\"></span>ite ind<span class=\"_ _1\"></span>icazioni <span class=\"_ _1\"></span>circa g<span class=\"_ _1\"></span>li s<span class=\"_ _1\"></span>chemi <span class=\"_ _1\"></span>di bila<span class=\"_ _1\"></span>ncio ado<span class=\"_ _1\"></span>ttati ed <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>pi\u00f9 <span class=\"_ _1\"></span>significativi <span class=\"_ _1\"></span>princip<span class=\"_ _1\"></span>i contab<span class=\"_ _1\"></span>ili e <span class=\"_ _4\"></span>conne<span class=\"_ _0\"></span>ss<span class=\"ls8\">i </span>criteri di valutaz<span class=\"_ _1\"></span>ione applicati nel<span class=\"_ _1\"></span>la redazione del Bila<span class=\"_ _1\"></span>ncio Consolidato. Prospetti e sche<span class=\"_ _1\"></span>mi di bilancio Il <span class=\"_ _2\"></span>Bil<span class=\"_ _0\"></span>ancio <span class=\"_ _2\"></span>Consolidato <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>costitu<span class=\"_ _1\"></span>ito <span class=\"_ _c\"></span>dai <span class=\"_ _c\"></span>prospett<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>contabili <span class=\"_ _2\"></span>obbligatori <span class=\"_ _c\"></span>previsti <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>principio <span class=\"_ _2\"></span>IAS <span class=\"_ _c\"></span>1 <span class=\"_ _2\"></span>(cont<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>economico consolidato, <span class=\"_ _21\"> </span>situazione <span class=\"_ _21\"> </span>patrimoniale <span class=\"_ _21\"> </span>finanziaria <span class=\"_ _21\"> </span>consolidata, <span class=\"_ _21\"> </span>r<span class=\"_ _0\"></span>endiconto<span class=\"_ _1\"></span> <span class=\"_ _6\"> </span>fina<span class=\"_ _0\"></span>nziario <span class=\"_ _21\"> </span>consolidato, <span class=\"_ _21\"> </span>pr<span class=\"_ _0\"></span>ospe<span class=\"_ _1\"></span>tto <span class=\"_ _6\"> </span>delle<span class=\"_ _1\"></span> variazioni <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>consolida<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>prospetto <span class=\"_ _2\"></span>consolidato <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>eco<span class=\"_ _1\"></span>nomico <span class=\"_ _c\"></span>complessiv<span class=\"_ _1\"></span>o) <span class=\"_ _c\"></span>corredat<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>dalle note <span class=\"_ _c\"></span>illustrative. <span class=\"_ _c\"></span>Gli <span class=\"_ _c\"></span>schemi <span class=\"_ _c\"></span>utilizzati <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>quelli <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>meglio <span class=\"_ _c\"></span>rappresentan<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>situazione <span class=\"_ _c\"></span>economica, <span class=\"_ _d\"></span>patrimoniale <span class=\"_ _2\"></span>e finanziaria del G<span class=\"_ _1\"></span>ruppo. Il <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>onomico <span class=\"_ _0\"></span>consolidato <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>presentato <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>natura <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>sa, <span class=\"_ _0\"></span>evidenziando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>risultati <span class=\"_ _2\"></span>intermedi <span class=\"_ _0\"></span>relativi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>risultato operativo ed al ri<span class=\"_ _1\"></span>sultato prima delle <span class=\"_ _1\"></span>imposte. La <span class=\"_ _5\"></span>situazione <span class=\"_ _d\"></span>patrimoniale<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>finanziaria <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _5\"> </span>stata <span class=\"_ _5\"></span>r<span class=\"_ _0\"></span>edatta<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>secondo <span class=\"_ _d\"></span>lo <span class=\"_ _5\"> </span>schema <span class=\"_ _5\"></span>che <span class=\"_ _d\"></span>evidenzia <span class=\"_ _5\"></span>la <span class=\"_ _d\"></span>ripartizione <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _5\"> </span>e passivit\u00e0 \u201ccorren<span class=\"_ _1\"></span>ti/non correnti\u201d. Un\u2019<span class=\"_ _1\"></span>attivit\u00e0 \u00e8 class<span class=\"_ _1\"></span>ificata come corrent<span class=\"_ _1\"></span>e quando:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si <span class=\"_ _1\"></span>suppone <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>tale <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>realizzi, <span class=\"_ _4\"></span>oppure <span class=\"_ _1\"></span>sia <span class=\"_ _4\"></span>posseduta <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>consumo, <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>normale <span class=\"_ _4\"></span>svolgimento<span class=\"_ _1\"></span> </span></span>del ciclo operativo;<span class=\"_ _1\"></span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 posseduta prin<span class=\"_ _1\"></span>cipalmente con la f<span class=\"_ _1\"></span>inalit\u00e0 di negoziarla<span class=\"_ _1\"></span>; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">si suppone che si <span class=\"_ _1\"></span>realizzi entro dodi<span class=\"_ _1\"></span>ci mesi dalla dat<span class=\"_ _1\"></span>a di chiusura del<span class=\"_ _1\"></span>l\u2019esercizio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 costituita da disponibilit\u00e0 liqu<span class=\"_ _1\"></span>ide o mezzi equivalenti (a meno che non <span class=\"_ _0\"></span>sia vietato scamb<span class=\"_ _1\"></span>iarla o utilizzarla per </span></span>estinguere una p<span class=\"_ _1\"></span>assivit\u00e0 per almeno dodi<span class=\"_ _1\"></span>ci mesi dalla data d<span class=\"_ _1\"></span>i chiusura dell\u2019eserc<span class=\"_ _1\"></span>izio).<span class=\"ff2\"> </span>Tutte <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>altre <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>classificate <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>corre<span class=\"_ _1\"></span>nti. <span class=\"_ _c\"></span>In <span class=\"_ _2\"></span>particolare, <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>principio <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>1 <span class=\"_ _c\"></span>include <span class=\"_ _2\"></span>tra <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non co<span class=\"ls0\">rrenti <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>immobi<span class=\"_ _1\"></span>li, i<span class=\"_ _1\"></span>mpianti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macchinari, <span class=\"_ _4\"></span>le attivi<span class=\"_ _1\"></span>t\u00e0 i<span class=\"_ _1\"></span>mmateriali <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>rie <span class=\"_ _1\"></span>aventi <span class=\"_ _1\"></span>natura <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>lungo <span class=\"_ _1\"></span>termine.<span class=\"_ _68\"> </span></span>Una passivit\u00e0 \u00e8 c<span class=\"_ _1\"></span>lassificata come co<span class=\"_ _1\"></span>rrente quando: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 previsto che ve<span class=\"_ _1\"></span>nga estinta nel nor<span class=\"_ _1\"></span>male ciclo operativ<span class=\"_ _1\"></span>o; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 posseduta prin<span class=\"_ _1\"></span>cipalmente con la f<span class=\"_ _1\"></span>inalit\u00e0 di negoziarla<span class=\"_ _1\"></span>; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">sar\u00e0 estinta ent<span class=\"_ _1\"></span>ro dodici mesi dall<span class=\"_ _1\"></span>a data di chiusura de<span class=\"_ _1\"></span>ll\u2019esercizio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">non esiste un d<span class=\"_ _1\"></span>iritto incondiziona<span class=\"_ _1\"></span>to a differire <span class=\"_ _1\"></span>il suo regolamen<span class=\"_ _1\"></span>to per almeno dod<span class=\"_ _1\"></span>ici mesi dalla d<span class=\"_ _1\"></span>ata di chiusur<span class=\"_ _1\"></span>a </span></span>dell\u2019esercizio. <span class=\"_ _10\"> </span>Le <span class=\"_ _10\"> </span>clausol<span class=\"ff2\">e <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>una <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>potrebbero, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>scelta <span class=\"_ _10\"> </span>della <span class=\"_ _10\"> </span>controparte, <span class=\"_ _10\"> </span>dar <span class=\"_ _10\"> </span>luogo <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>sua </span>estinzione <span class=\"_ _1\"></span>attraverso <span class=\"_ _1\"></span>l\u2019emis<span class=\"_ _1\"></span>sione di <span class=\"_ _1\"></span>strume<span class=\"_ _1\"></span>nti rappr<span class=\"_ _1\"></span>esentativi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>capitale, n<span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>incidono <span class=\"_ _1\"></span>sulla s<span class=\"_ _1\"></span>ua clas<span class=\"_ _1\"></span>sificazione.<span class=\"ff2\"> </span>Tutte le altre pa<span class=\"_ _1\"></span>ssivit\u00e0 sono classifi<span class=\"_ _1\"></span>cate dall\u2019impresa co<span class=\"ff2\">me non co<span class=\"_ _1\"></span>rrenti. </span>Il ciclo operativo \u00e8 i<span class=\"_ _1\"></span>l tempo che intercorre tr<span class=\"_ _1\"></span>a l\u2019acquisizione di be<span class=\"_ _1\"></span>ni per il processo produ<span class=\"_ _1\"></span>ttivo e la loro realiz<span class=\"_ _1\"></span>zazione in<span class=\"_ _0\"></span><span class=\"ff2\"> </span>disponibilit\u00e0 <span class=\"_ _4\"></span>liquide <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>mezz<span class=\"_ _1\"></span>i eq<span class=\"_ _1\"></span>uivalenti. <span class=\"_ _4\"></span>Quando <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>nor<span class=\"_ _1\"></span>male <span class=\"_ _1\"></span>ciclo <span class=\"_ _4\"></span>operativo <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>\u00e8 c<span class=\"_ _1\"></span>hiaramente <span class=\"_ _4\"></span>identificabile, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>suppone che la sua durata s<span class=\"_ _1\"></span>ia di dodici mes<span class=\"_ _1\"></span>i.<span class=\"_ _68\"> </span>Il rendiconto fin<span class=\"_ _1\"></span>anziario \u00e8 redatto s<span class=\"_ _1\"></span>econdo il metodo <span class=\"_ _1\"></span>indiretto. Il prospetto delle variazioni<span class=\"_ _1\"></span> del<span class=\"_ _0\"></span> patrimonio netto conso<span class=\"_ _1\"></span>lidato illustra le variazioni intervenute nelle voci del patrimon<span class=\"_ _1\"></span>io netto relative a:<span class=\"_ _1\"></span> - rilevazione del<span class=\"_ _1\"></span> risultato del periodo e <span class=\"_ _1\"></span>destinazione de<span class=\"_ _1\"></span>l risultato del per<span class=\"_ _1\"></span>iodo precedente; - ammontari re<span class=\"_ _1\"></span>lativi ad operazioni con g<span class=\"_ _1\"></span>li azionisti; - <span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>ascuna <span class=\"_ _2\"></span>voce <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>utile <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>perdita <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>eventuali <span class=\"_ _2\"></span>effetti <span class=\"_ _c\"></span>fiscali <span class=\"_ _2\"></span>che, <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>richiesto <span class=\"_ _c\"></span>dai <span class=\"_ _c\"></span>princip<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>IAS/IFRS, <span class=\"_ _2\"></span>sono imputate <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>util<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attuariali <span class=\"_ _2\"></span>generat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>valutazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>piani <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>definiti <span class=\"_ _0\"></span>e Hedging reserve<span class=\"ff2 lsf\">);<span class=\"ls0\"> </span></span>- <span class=\"_ _c\"></span>movimentazione <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>riserve <span class=\"_ _d\"></span>da <span class=\"_ _c\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>degli <span class=\"_ _d\"></span>strumen<span class=\"_ _1\"></span>ti <span class=\"_ _d\"></span>der<span class=\"_ _1\"></span>ivati <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>copertu<span class=\"_ _1\"></span>ra <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>fluss<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>cassa <span class=\"_ _c\"></span>futuri <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>netto<span class=\"_ _1\"></span> dell\u2019eventuale e<span class=\"_ _1\"></span>ffetto fiscale;<span class=\"ff2\"> </span>- <span class=\"ff5\">l\u2019effetto deriva<span class=\"_ _1\"></span>nte dalla variazion<span class=\"_ _1\"></span>e dell\u2019area di conso<span class=\"_ _1\"></span>lidamento;<span class=\"ff2\"> </span></span>- <span class=\"ff5\">l\u2019effetto delle <span class=\"_ _1\"></span>differenze d<span class=\"ff2\">erivanti dal<span class=\"_ _1\"></span>la conversione dei b<span class=\"_ _1\"></span>ilanci di imprese est<span class=\"_ _1\"></span>ere; </span></span>- <span class=\"ff5\">l\u2019effetto deriva<span class=\"_ _1\"></span>nte da eventuali cam<span class=\"_ _1\"></span>biamenti dei princ<span class=\"_ _1\"></span>ipi contabili.<span class=\"ff2\"> </span></span>Il <span class=\"_ _4\"></span>prospetto <span class=\"_ _4\"></span>consolidato <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>conto <span class=\"_ _4\"></span>economico<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>complessivo <span class=\"_ _4\"></span>evidenzia <span class=\"_ _4\"></span>separatament<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>risultato <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>provento ed <span class=\"_ _10\"> </span>onere <span class=\"_ _10\"> </span>non <span class=\"_ _10\"> </span>transitati <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _10\"> </span>economico<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>ma <span class=\"_ _10\"> </span>imputati <span class=\"_ _10\"> </span>direttamente <span class=\"_ _5\"> </span>a  pa<span class=\"_ _1\"></span>trimonio <span class=\"_ _10\"> </span>netto, <span class=\"_ _10\"> </span>sulla <span class=\"_ _10\"> </span>base <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>specifiche prescrizioni dei <span class=\"_ _1\"></span>principi contabili i<span class=\"_ _1\"></span>nternazionali. Il <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>Consolidato \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span>redatto in <span class=\"_ _2\"></span>Euro, valuta <span class=\"_ _0\"></span>funzionale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Societ\u00e0. <span class=\"_ _0\"></span>Le si<span class=\"_ _0\"></span>tuazion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>fi<span class=\"_ _2\"></span>nanziarie, patrimoniali,<span class=\"_ _1\"></span> economiche, <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>note <span class=\"_ _d\"></span>informative <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>mmento <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>tabelle <span class=\"_ _d\"></span>illustrative <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>espresse <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>Euro, <span class=\"_ _d\"></span>salvo <span class=\"_ _d\"></span>ove<span class=\"_ _1\"></span> diversamente ind<span class=\"_ _1\"></span>icato<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Il rendiconto fin<span class=\"_ _1\"></span>anziario \u00e8 redatto s<span class=\"_ _1\"></span>econdo il metodo <span class=\"_ _1\"></span>indiretto.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Il <span class=\"_ _0\"></span>Bilancio <span class=\"_ _0\"></span>Consolidato \u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _2\"></span>redatto in <span class=\"_ _2\"></span>Euro, valuta <span class=\"_ _0\"></span>funzionale <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Societ\u00e0. <span class=\"_ _0\"></span>Le si<span class=\"_ _0\"></span>tuazion<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>fi<span class=\"_ _2\"></span>nanziarie, patrimoniali,<span class=\"_ _1\"></span> economiche, <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>note <span class=\"_ _d\"></span>informative <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>mmento <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>tabelle <span class=\"_ _d\"></span>illustrative <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>espresse <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>migliaia <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>Euro, <span class=\"_ _d\"></span>salvo <span class=\"_ _d\"></span>ove<span class=\"_ _1\"></span> diversamente ind<span class=\"_ _1\"></span>icato<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _68\"> </span>Un\u2019attivit\u00e0 im<span class=\"_ _1\"></span>materiale \u00e8 un\u2019attivit\u00e0 c<span class=\"_ _1\"></span>he, contemporan<span class=\"_ _1\"></span>eamente, soddisfa <span class=\"_ _1\"></span>le seguenti condi<span class=\"_ _1\"></span>zioni:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 identificabile; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 non monetaria;<span class=\"_ _1\"></span> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 priva di consist<span class=\"_ _1\"></span>enza fisica; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 sotto il contro<span class=\"_ _1\"></span>llo dell\u2019impresa <span class=\"_ _1\"></span>che redige il bilan<span class=\"_ _1\"></span>cio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che pr<span class=\"_ _1\"></span>oduca benefici econo<span class=\"_ _1\"></span>mici futuri per <span class=\"ff5\">l\u2019impresa.<span class=\"_ _68\"> </span></span></span></span>Se <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>soddi<span class=\"_ _1\"></span>sfa <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>requisiti <span class=\"_ _2\"></span>sopra <span class=\"_ _0\"></span>indicati <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>definito <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriale, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>spesa <span class=\"_ _0\"></span>sostenuta <span class=\"_ _0\"></span>per acquistare l\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o per generarl<span class=\"_ _1\"></span>a internamente vien<span class=\"_ _1\"></span>e contabilizzata c<span class=\"_ _1\"></span>ome un costo quando \u00e8 s<span class=\"_ _1\"></span>tata sostenuta.<span class=\"ff2\"> </span>Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span><span class=\"ff5\">immateriali <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevate <span class=\"_ _5\"> </span>inizialmente <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>cos<span class=\"_ _0\"></span>to. <span class=\"_ _5\"> </span>Il <span class=\"_ _5\"> </span>costo <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>acquisite <span class=\"_ _5\"> </span>dall\u2019estern<span class=\"_ _1\"></span>o </span>comprende il p<span class=\"_ _1\"></span>rezzo d\u2019acquisto e qualu<span class=\"_ _1\"></span>nque costo diret<span class=\"_ _1\"></span>tamente attribuibile. <span class=\"ff2\"> </span>L\u2019avviamento <span class=\"_ _2\"></span>generato <span class=\"_ _2\"></span>internamente <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>rilevato <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>cos\u00ec<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla </span>ricerca (o dalla fa<span class=\"_ _1\"></span>se di ricerca di <span class=\"_ _1\"></span>un progetto interno).<span class=\"_ _68\"> </span>Un\u2019attivit\u00e0 i<span class=\"_ _0\"></span>mmateriale derivante <span class=\"_ _2\"></span>dal<span class=\"_ _1\"></span>lo <span class=\"_ _2\"></span>svi<span class=\"_ _1\"></span>luppo <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sviluppo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span>interno <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rilevata <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>viene<span class=\"_ _1\"></span> dimostrato il ris<span class=\"_ _1\"></span>petto delle seguenti condiz<span class=\"_ _1\"></span>ioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la f<span class=\"_ _1\"></span>attibilit\u00e0 <span class=\"_ _1\"></span>tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>completare <span class=\"_ _4\"></span>l\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale <span class=\"_ _1\"></span>in modo <span class=\"_ _4\"></span>da essere <span class=\"_ _1\"></span>dispon<span class=\"_ _1\"></span>ibile pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019uso o <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la vendita;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019intenzione a co<span class=\"_ _1\"></span>mpletare l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 immateriale pe<span class=\"_ _1\"></span>r usarla o vender<span class=\"_ _1\"></span>la;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la capacit\u00e0 a u<span class=\"_ _1\"></span>sare o <span class=\"ls4\">di<span class=\"_ _0\"></span></span> <span class=\"ff5\">vendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ff2\">mmateriale;<span class=\"_ _68\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">il <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>immateriale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>grado <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>are <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>economi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare <span class=\"_ _4\"></span>l\u2019esistenza<span class=\"_ _1\"></span> </span></span>di un <span class=\"_ _0\"></span>mercato per il prodotto dell\u2019attivit\u00e0 immateriale o per <span class=\"_ _0\"></span>l\u2019attivit\u00e0 immater<span class=\"_ _1\"></span>iale st<span class=\"_ _0\"></span>essa o, se <span class=\"_ _0\"></span>deve essere usata per fini intern<span class=\"_ _1\"></span>i, la sua utilit\u00e0; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>disponibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risorse t<span class=\"_ _0\"></span>ecniche, finanziarie e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>altro tipo <span class=\"_ _0\"></span>adeguate <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span><span class=\"ff5\">comp<span class=\"_ _1\"></span>letare <span class=\"_ _0\"></span>lo sviluppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per l<span class=\"_ _0\"></span>\u2019utiliz<span class=\"_ _1\"></span>zo </span></span></span>o la vendita del bene<span class=\"_ _1\"></span>; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la capacit\u00e0 di va<span class=\"_ _1\"></span>lutare attendibilmen<span class=\"_ _1\"></span>te il costo attribuib<span class=\"_ _1\"></span>ile all\u2019attivit\u00e0 <span class=\"ff2\">immateriale d<span class=\"_ _1\"></span>urante il suo sviluppo<span class=\"_ _68\"> </span></span></span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutate attraverso <span class=\"_ _0\"></span>l\u2019utilizzo del <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del costo <span class=\"_ _0\"></span>conformemente allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>38. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>modello<span class=\"_ _1\"></span> del <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>prevede <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>dop<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _c\"></span>debba<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>essere <span class=\"_ _2\"></span>iscritta<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>degli </span>ammortamenti acc<span class=\"_ _1\"></span>umulati e di qua<span class=\"_ _1\"></span>lsiasi perdita pe<span class=\"_ _1\"></span>r riduzione di va<span class=\"_ _1\"></span>lore accumulata.<span class=\"_ _68\"> </span>(b) Attivit\u00e0 imm<span class=\"_ _1\"></span>ateriali a vita uti<span class=\"_ _1\"></span>le definita Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>vita <span class=\"_ _10\"> </span>utile <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>efinita <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>rilevate <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>costo, <span class=\"_ _10\"> </span>come <span class=\"_ _5\"> </span>precedentemente <span class=\"_ _10\"> </span>descr<span class=\"_ _1\"></span>itto, <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>netto <span class=\"_ _10\"> </span>degli ammortamenti cu<span class=\"_ _1\"></span>mulati e delle eventu<span class=\"_ _1\"></span>ali perdite di valore. L\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>inizio <span class=\"_ _4\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _4\"></span>in cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8 dispon<span class=\"_ _1\"></span>ibile <span class=\"_ _1\"></span>all\u2019uso <span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>\u00e8 r<span class=\"_ _1\"></span>ipartito <span class=\"_ _1\"></span>sistematica<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elazion<span class=\"_ _1\"></span>e alla <span class=\"_ _1\"></span>residua <span class=\"_ _4\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>utilizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>stessa e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cio\u00e8 <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stima<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile; <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _4\"></span>da a<span class=\"_ _1\"></span>mmortizzare e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>recuperabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>iscrizione <span class=\"_ _0\"></span>valgono i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>criteri i<span class=\"_ _0\"></span>ndicati, <span class=\"_ _0\"></span>rispet<span class=\"_ _1\"></span>tivamente, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>paragrafi <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e </span>macchinari<span class=\"ff5\">\u201d e \u201c<span class=\"ffe\">Riduzione di valore dell\u2019A<span class=\"_ _1\"></span>vviamento, degli immobi<span class=\"_ _1\"></span>li, impianti e macchinari e delle<span class=\"_ _68\"> </span></span></span><span class=\"ff5\"><span class=\"ffe\"><span class=\"ff7\"> atti<span class=\"_ _0\"></span>vit\u00e0 immateria<span class=\"_ _1\"></span>li </span></span></span>e delle a<span class=\"ffe\">ttivit\u00e0 per di<span class=\"_ _1\"></span>ritto d\u2019uso\u201d<span class=\"ff2\">. </span></span>La vita utile st<span class=\"_ _1\"></span>imata dal Gruppo pe<span class=\"_ _1\"></span>r le varie categorie <span class=\"_ _1\"></span>di attivit\u00e0 immate<span class=\"_ _1\"></span>riali \u00e8 di seguito ripo<span class=\"_ _1\"></span>rtata: Categoria<span class=\"_ _0\"></span> di attivit\u00e0 immateriale<span class=\"_ _0\"></span> Vita utile Diritti di brevetto<span class=\"_ _0\"></span> industriale e diritti di u<span class=\"_ _0\"></span>tilizzazione delle opere <span class=\"_ _2\"></span>dell'ingegno da 3 a 5 ann<span class=\"_ _0\"></span>i Concessioni, licenze<span class=\"_ _0\"></span> e marchi  da 3 a 10 anni Know-h<span class=\"_ _0\"></span>ow e Tecnologie da 13 a 25 anni Relazioni commer<span class=\"_ _0\"></span>ciali  da 10 a 25 anni Costi di sviluppo<span class=\"_ _0\"></span> da 5 a 15 anni Altri beni  da 3 a 11 anni",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Attivit\u00e0 immate<span class=\"_ _1\"></span>riali<span class=\"_ _68\"> </span>Un\u2019attivit\u00e0 im<span class=\"_ _1\"></span>materiale \u00e8 un\u2019attivit\u00e0 c<span class=\"_ _1\"></span>he, contemporan<span class=\"_ _1\"></span>eamente, soddisfa <span class=\"_ _1\"></span>le seguenti condi<span class=\"_ _1\"></span>zioni:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 identificabile; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 non monetaria;<span class=\"_ _1\"></span> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 priva di consist<span class=\"_ _1\"></span>enza fisica; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 sotto il contro<span class=\"_ _1\"></span>llo dell\u2019impresa <span class=\"_ _1\"></span>che redige il bilan<span class=\"_ _1\"></span>cio;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che pr<span class=\"_ _1\"></span>oduca benefici econo<span class=\"_ _1\"></span>mici futuri per <span class=\"ff5\">l\u2019impresa.<span class=\"_ _68\"> </span></span></span></span>Se <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>bene <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>soddi<span class=\"_ _1\"></span>sfa <span class=\"_ _2\"></span>i <span class=\"_ _0\"></span>requisiti <span class=\"_ _2\"></span>sopra <span class=\"_ _0\"></span>indicati <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>definito <span class=\"_ _0\"></span>come <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriale, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>spesa <span class=\"_ _0\"></span>sostenuta <span class=\"_ _0\"></span>per acquistare l\u2019attivi<span class=\"_ _1\"></span>t\u00e0 o per generarl<span class=\"_ _1\"></span>a internamente vien<span class=\"_ _1\"></span>e contabilizzata c<span class=\"_ _1\"></span>ome un costo quando \u00e8 s<span class=\"_ _1\"></span>tata sostenuta.<span class=\"ff2\"> </span>Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span><span class=\"ff5\">immateriali <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>rilevate <span class=\"_ _5\"> </span>inizialmente <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span>cos<span class=\"_ _0\"></span>to. <span class=\"_ _5\"> </span>Il <span class=\"_ _5\"> </span>costo <span class=\"_ _5\"> </span>delle <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>acquisite <span class=\"_ _5\"> </span>dall\u2019estern<span class=\"_ _1\"></span>o </span>comprende il p<span class=\"_ _1\"></span>rezzo d\u2019acquisto e qualu<span class=\"_ _1\"></span>nque costo diret<span class=\"_ _1\"></span>tamente attribuibile. <span class=\"ff2\"> </span>L\u2019avviamento <span class=\"_ _2\"></span>generato <span class=\"_ _2\"></span>internamente <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>rilevato <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>cos\u00ec<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla </span>ricerca (o dalla fa<span class=\"_ _1\"></span>se di ricerca di <span class=\"_ _1\"></span>un progetto interno).<span class=\"_ _68\"> </span>Un\u2019attivit\u00e0 i<span class=\"_ _0\"></span>mmateriale derivante <span class=\"_ _2\"></span>dal<span class=\"_ _1\"></span>lo <span class=\"_ _2\"></span>svi<span class=\"_ _1\"></span>luppo <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>fase <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sviluppo <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>progetto <span class=\"_ _0\"></span>interno <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rilevata <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>viene<span class=\"_ _1\"></span> dimostrato il ris<span class=\"_ _1\"></span>petto delle seguenti condiz<span class=\"_ _1\"></span>ioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la f<span class=\"_ _1\"></span>attibilit\u00e0 <span class=\"_ _1\"></span>tecnica <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>completare <span class=\"_ _4\"></span>l\u2019attivit\u00e0 imma<span class=\"_ _1\"></span>teriale <span class=\"_ _1\"></span>in modo <span class=\"_ _4\"></span>da essere <span class=\"_ _1\"></span>dispon<span class=\"_ _1\"></span>ibile pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l\u2019uso o <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la vendita;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019intenzione a co<span class=\"_ _1\"></span>mpletare l\u2019att<span class=\"_ _1\"></span>ivit\u00e0 immateriale pe<span class=\"_ _1\"></span>r usarla o vender<span class=\"_ _1\"></span>la;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la capacit\u00e0 a u<span class=\"_ _1\"></span>sare o <span class=\"ls4\">di<span class=\"_ _0\"></span></span> <span class=\"ff5\">vendere l\u2019attiv<span class=\"_ _1\"></span>it\u00e0 i<span class=\"ff2\">mmateriale;<span class=\"_ _68\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">il <span class=\"_ _4\"></span>modo <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>immateriale <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>grado <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>gener<span class=\"_ _1\"></span>are <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>uturi <span class=\"_ _4\"></span>benefici <span class=\"_ _4\"></span>economi<span class=\"_ _1\"></span>ci <span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare <span class=\"_ _4\"></span>l\u2019esistenza<span class=\"_ _1\"></span> </span></span>di un <span class=\"_ _0\"></span>mercato per il prodotto dell\u2019attivit\u00e0 immateriale o per <span class=\"_ _0\"></span>l\u2019attivit\u00e0 immater<span class=\"_ _1\"></span>iale st<span class=\"_ _0\"></span>essa o, se <span class=\"_ _0\"></span>deve essere usata per fini intern<span class=\"_ _1\"></span>i, la sua utilit\u00e0; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _0\"></span>disponibili<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risorse t<span class=\"_ _0\"></span>ecniche, finanziarie e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>altro tipo <span class=\"_ _0\"></span>adeguate <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span><span class=\"ff5\">comp<span class=\"_ _1\"></span>letare <span class=\"_ _0\"></span>lo sviluppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per l<span class=\"_ _0\"></span>\u2019utiliz<span class=\"_ _1\"></span>zo </span></span></span>o la vendita del bene<span class=\"_ _1\"></span>; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">la capacit\u00e0 di va<span class=\"_ _1\"></span>lutare attendibilmen<span class=\"_ _1\"></span>te il costo attribuib<span class=\"_ _1\"></span>ile all\u2019attivit\u00e0 <span class=\"ff2\">immateriale d<span class=\"_ _1\"></span>urante il suo sviluppo<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff5\"><span class=\"ff2\">. </span></span></span>Le <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutate attraverso <span class=\"_ _0\"></span>l\u2019utilizzo del <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>del costo <span class=\"_ _0\"></span>conformemente allo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>38. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>modello<span class=\"_ _1\"></span> del <span class=\"_ _2\"></span>costo <span class=\"_ _c\"></span>prevede <span class=\"_ _2\"></span>che <span class=\"_ _c\"></span>dop<span class=\"_ _1\"></span>o <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>rilevazione <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>un\u2019attivit\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _c\"></span>debba<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>essere <span class=\"_ _2\"></span>iscritta<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>degli </span>ammortamenti acc<span class=\"_ _1\"></span>umulati e di qua<span class=\"_ _1\"></span>lsiasi perdita pe<span class=\"_ _1\"></span>r riduzione di va<span class=\"_ _1\"></span>lore accumulata.<span class=\"_ _68\"> </span>  Nell\u2019ambito del Gr<span class=\"_ _1\"></span>uppo sono ident<span class=\"_ _1\"></span>ificabili le seguen<span class=\"_ _1\"></span>ti principali a<span class=\"_ _1\"></span>ttivit\u00e0 immateria<span class=\"_ _1\"></span>li:<span class=\"_ _0\"></span><span class=\"ff2\"> </span>(a) Avviamento<span class=\"_ _68\"> </span>L\u2019avviamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>classific<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attiv<span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>inizialmen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>contabilizzato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo,<span class=\"_ _1\"></span> </span>come <span class=\"_ _c\"></span>precedentemente <span class=\"_ _c\"></span>descritto, <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>successivamente <span class=\"_ _c\"></span>assoggettato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valutazione, <span class=\"_ _c\"></span>almeno <span class=\"_ _c\"></span>annuale, <span class=\"_ _c\"></span>volta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>individuar<span class=\"_ _1\"></span>e eventuali <span class=\"_ _e\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>(si <span class=\"_ _e\"> </span>veda <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>merito <span class=\"_ _e\"> </span>quanto <span class=\"_ _b\"> </span>ripor<span class=\"_ _0\"></span><span class=\"ff5\">tato <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>successivo <span class=\"_ _b\"> </span>paragrafo <span class=\"_ _e\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Riduzion<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>valore </span></span>dell\u2019Avviamento e degli immobili, impianti e macchinari e delle attivit\u00e0 immateriali e delle attivit\u00e0 per diritto d\u2019uso\u201d<span class=\"_ _0\"></span><span class=\"ff2\">). </span>Non \u00e8 consenti<span class=\"_ _1\"></span>to il ripristino di va<span class=\"_ _1\"></span>lore nel caso di un<span class=\"_ _1\"></span>a precedente sval<span class=\"_ _1\"></span>utazione p<span class=\"_ _0\"></span>er perd<span class=\"_ _1\"></span>ite di valore.<span class=\"_ _68\"> </span>(b) Attivit\u00e0 imm<span class=\"_ _1\"></span>ateriali a vita uti<span class=\"_ _1\"></span>le definita Le <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>immateriali <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>vita <span class=\"_ _10\"> </span>utile <span class=\"_ _10\"> </span>d<span class=\"_ _1\"></span>efinita <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>rilevate <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>costo, <span class=\"_ _10\"> </span>come <span class=\"_ _5\"> </span>precedentemente <span class=\"_ _10\"> </span>descr<span class=\"_ _1\"></span>itto, <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>netto <span class=\"_ _10\"> </span>degli ammortamenti cu<span class=\"_ _1\"></span>mulati e delle eventu<span class=\"_ _1\"></span>ali perdite di valore. L\u2019ammortament<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>inizio <span class=\"_ _4\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _4\"></span>in cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8 dispon<span class=\"_ _1\"></span>ibile <span class=\"_ _1\"></span>all\u2019uso <span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>\u00e8 r<span class=\"_ _1\"></span>ipartito <span class=\"_ _1\"></span>sistematica<span class=\"_ _1\"></span>mente <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elazion<span class=\"_ _1\"></span>e alla <span class=\"_ _1\"></span>residua <span class=\"_ _4\"></span>possibilit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>utilizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>stessa e<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>cio\u00e8 <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>stima<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>vita <span class=\"_ _1\"></span>utile; <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _4\"></span>da a<span class=\"_ _1\"></span>mmortizzare e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>recuperabilit\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>iscrizione <span class=\"_ _0\"></span>valgono i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>criteri i<span class=\"_ _0\"></span>ndicati, <span class=\"_ _0\"></span>rispet<span class=\"_ _1\"></span>tivamente, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>paragrafi <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e </span>macchinari<span class=\"ff5\">\u201d e \u201c<span class=\"ffe\">Riduzione di valore dell\u2019A<span class=\"_ _1\"></span>vviamento, degli immobi<span class=\"_ _1\"></span>li, impianti e macchinari e delle<span class=\"_ _68\"> </span></span></span><span class=\"ff5\"><span class=\"ffe\"><span class=\"ff7\"> atti<span class=\"_ _0\"></span>vit\u00e0 immateria<span class=\"_ _1\"></span>li </span></span></span>e delle a<span class=\"ffe\">ttivit\u00e0 per di<span class=\"_ _1\"></span>ritto d\u2019uso\u201d<span class=\"ff2\">. </span></span>La vita utile st<span class=\"_ _1\"></span>imata dal Gruppo pe<span class=\"_ _1\"></span>r le varie categorie <span class=\"_ _1\"></span>di attivit\u00e0 immate<span class=\"_ _1\"></span>riali \u00e8 di seguito ripo<span class=\"_ _1\"></span>rtata: Categoria<span class=\"_ _0\"></span> di attivit\u00e0 immateriale<span class=\"_ _0\"></span> Vita utile Diritti di brevetto<span class=\"_ _0\"></span> industriale e diritti di u<span class=\"_ _0\"></span>tilizzazione delle opere <span class=\"_ _2\"></span>dell'ingegno da 3 a 5 ann<span class=\"_ _0\"></span>i Concessioni, licenze<span class=\"_ _0\"></span> e marchi  da 3 a 10 anni Know-h<span class=\"_ _0\"></span>ow e Tecnologie da 13 a 25 anni Relazioni commer<span class=\"_ _0\"></span>ciali  da 10 a 25 anni Costi di sviluppo<span class=\"_ _0\"></span> da 5 a 15 anni Altri beni  da 3 a 11 anni",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "(a) Avviamento<span class=\"_ _68\"> </span>L\u2019avviamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>classific<span class=\"_ _1\"></span>ato <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attiv<span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>vita <span class=\"_ _2\"></span>utile <span class=\"_ _2\"></span>indefinita <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _c\"></span>inizialmen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>contabilizzato <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>costo,<span class=\"_ _1\"></span> </span>come <span class=\"_ _c\"></span>precedentemente <span class=\"_ _c\"></span>descritto, <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>successivamente <span class=\"_ _c\"></span>assoggettato <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>valutazione, <span class=\"_ _c\"></span>almeno <span class=\"_ _c\"></span>annuale, <span class=\"_ _c\"></span>volta <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>individuar<span class=\"_ _1\"></span>e eventuali <span class=\"_ _e\"> </span>perdite <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>valore <span class=\"_ _e\"> </span>(si <span class=\"_ _e\"> </span>veda <span class=\"_ _e\"> </span>in <span class=\"_ _e\"> </span>merito <span class=\"_ _e\"> </span>quanto <span class=\"_ _b\"> </span>ripor<span class=\"_ _0\"></span><span class=\"ff5\">tato <span class=\"_ _e\"> </span>nel <span class=\"_ _e\"> </span>successivo <span class=\"_ _b\"> </span>paragrafo <span class=\"_ _e\"> </span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Riduzion<span class=\"_ _1\"></span>e <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>valore </span></span>dell\u2019Avviamento e degli immobili, impianti e macchinari e delle attivit\u00e0 immateriali e delle attivit\u00e0 per diritto d\u2019uso\u201d<span class=\"_ _0\"></span><span class=\"ff2\">). </span>Non \u00e8 consenti<span class=\"_ _1\"></span>to il ripristino di va<span class=\"_ _1\"></span>lore nel caso di un<span class=\"_ _1\"></span>a precedente sval<span class=\"_ _1\"></span>utazione p<span class=\"_ _0\"></span>er perd<span class=\"_ _1\"></span>ite di valore.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": " Attivit\u00e0 e passivit\u00e0 per diritto d\u2019uso e leasing  In accordo con l\u2019IFRS 16, un contratto \u00e8, o contiene, un leasing se, in cambio di un corrispettivo, conferisce il diritto di  controllare l\u2019utilizzo di un\u2019attivit\u00e0 specificata per un periodo di tempo, tale diritto sussiste se il contratto attribuisce al  locatario il diritto di dirigere l\u2019asset e ottenere sostanzialmente tutti i benefici economici derivanti dal suo utilizzo. Il contratto viene valutato nuovamente per verificare se \u00e8, o contiene, un leasing solo in caso di modifica dei termini e  delle condizioni del contratto.  Per un contratto che \u00e8, o contiene, un leasing, ogni componente leasing \u00e8 separata dalle componenti non leasing, a meno  che il Gruppo applichi l\u2019espediente pratico di cui al paragrafo 15 dell\u2019IFRS 16. Tale espediente pratico permette al  locatario di scegliere, per ogni classe di attivit\u00e0 sottostante, di non separare le componenti non leasing dalle componenti leasing e di contabilizzare ogni componente leasing e le associate componenti non leasing come un'unica componente  leasing.   La durata del leasing \u00e8 determinata come il periodo non annullabile del leasing, a cui vanno aggiunti entrambi i seguenti  periodi:  \u25cf  periodi coperti da un\u2019opzione di proroga del leasing, se il locatario ha la ragionevole certezza di esercitare  l\u2019opzione;  \u25cf  periodi coperti dall\u2019opzione di risoluzione del leasing, se il locatario ha la ragionevole certezza di non esercitare l\u2019opzione. Nel valutare se il locatario ha la ragionevole certezza di esercitare l'opzione di proroga del leasing o di non esercitare l'opzione di risoluzione del leasing, sono considerati tutti i fatti e le circostanze pertinenti che creano un incentivo economico per il locatario a esercitare l'opzione di proroga del leasing o a non esercitare l'opzione di risoluzione del leasing. Il locatario deve rideterminare la durata del leasing in caso di cambiamento del periodo non annullabile del leasing. Alla data di decorrenza del contratto il Gruppo rileva l\u2019attivit\u00e0 per diritto d\u2019uso e la relativa passivit\u00e0 del leasing. Alla data di decorrenza del contratto l'attivit\u00e0 per diritto d\u2019uso \u00e8 valutata al costo. Il costo dell'attivit\u00e0 per diritto d\u2019uso comprende: a)  l'importo della valutazione iniziale della passivit\u00e0 del leasing;  b)  i pagamenti dovuti per il leasing effettuati alla data o prima della data di decorrenza al netto degli incentivi al leasing ricevuti; c)  i costi iniziali diretti sostenuti dal locatario; d)  la stima dei costi che il locatario dovr\u00e0 sostenere per lo smantellamento e la rimozione dell'attivit\u00e0 sottostante e per il ripristino del sito in cui \u00e8 ubicata o per il ripristino dell'attivit\u00e0 sottostante nelle condizioni previste dai termini e dalle condizioni del leasing, a meno che tali costi siano sostenuti per la produzione delle rimanenze. L'obbligazione relativa ai predetti costi sorge in capo al locatario alla data di decorrenza o in conseguenza dell'utilizzo dell'attivit\u00e0 sottostante durante un determinato periodo. Immobili, impianti e macchinari La contabilizzazione di immobili, impianti e macchinari avviene solo quando si verificano contemporaneamente le seguenti condizioni: \u25cf  \u00e8 probabile che i futuri benefici economici riferibili al bene saranno goduti dall\u2019impresa; \u25cf  il costo pu\u00f2 essere determinato in modo attendibile. Gli immobili, impianti e macchinari sono inizialmente valutati al costo di acquisto o di sostituzione, definito come l\u2019importo monetario o equivalente corrisposto o il fair value di altri corrispettivi dati per acquisire un\u2019attivit\u00e0, o al costo di produzione. Successivamente all\u2019iscrizione iniziale, gli immobili, impianti e macchinari sono valutati con il metodo del costo, al netto delle quote di ammortamento contabilizzate e di qualsiasi perdita di valore accumulata. Il  costo  include  gli  oneri  direttamente  sostenuti  per  rendere  possibile  il  loro  utilizzo,  nonch\u00e9  eventuali  oneri  di smantellamento e di rimozione che verranno sostenuti conseguentemente a obbligazioni contrattuali che richiedano di riportare il bene nelle condizioni originarie.  Il costo di un bene prodotto in economia comprende il costo dei materiali utilizzati e della manodopera diretta, altri costi direttamente attribuibili per portare il bene nel luogo e nelle condizioni necessarie al funzionamento nel modo inteso dalla direzione aziendale, e i costi di smantellamento e di rimozione del bene e bonifica del sito su cui insiste",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDecommissioningRestorationAndRehabilitationProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Attivit\u00e0 e passivit\u00e0 per diritto d\u2019uso e leasing  In accordo con l\u2019IFRS 16, un contratto \u00e8, o contiene, un leasing se, in cambio di un corrispettivo, conferisce il diritto di controllare l\u2019utilizzo di un\u2019attivit\u00e0 specificata per un periodo di tempo, tale diritto sussiste se il contratto attribuisce al locatario il diritto di dirigere l\u2019asset e ottenere sostanzialmente tutti i benefici economici derivanti dal suo utilizzo. Il contratto viene valutato nuovamente per verificare se \u00e8, o contiene, un leasing solo in caso di modifica dei termini e delle condizioni del contratto. Per un contratto che \u00e8, o contiene, un leasing, ogni componente leasing \u00e8 separata dalle componenti non leasing, a meno che il Gruppo applichi l\u2019espediente pratico di cui al paragrafo 15 dell\u2019IFRS 16. Tale espediente pratico permette al locatario di scegliere, per ogni classe di attivit\u00e0 sottostante, di non separare le componenti non leasing dalle componenti leasing e di contabilizzare ogni componente leasing e le associate componenti non leasing come un'unica componente leasing. La durata del leasing \u00e8 determinata come il periodo non annullabile del leasing, a cui vanno aggiunti entrambi i seguenti periodi: \u25cf  periodi coperti da un\u2019opzione di proroga del leasing, se il locatario ha la ragionevole certezza di esercitare l\u2019opzione;  \u25cf  periodi coperti dall\u2019opzione di risoluzione del leasing, se il locatario ha la ragionevole certezza di non esercitare l\u2019opzione. Nel valutare se il locatario ha la ragionevole certezza di esercitare l'opzione di proroga del leasing o di non esercitare l'opzione di risoluzione del leasing, sono considerati tutti i fatti e le circostanze pertinenti che creano un incentivo economico per il locatario a esercitare l'opzione di proroga del leasing o a non esercitare l'opzione di risoluzione del leasing. Il locatario deve rideterminare la durata del leasing in caso di cambiamento del periodo non annullabile del leasing. Alla data di decorrenza del contratto il Gruppo rileva l\u2019attivit\u00e0 per diritto d\u2019uso e la relativa passivit\u00e0 del leasing. Alla data di decorrenza del contratto l'attivit\u00e0 per diritto d\u2019uso \u00e8 valutata al costo. Il costo dell'attivit\u00e0 per diritto d\u2019uso comprende: a)  l'importo della valutazione iniziale della passivit\u00e0 del leasing;  b)  i pagamenti dovuti per il leasing effettuati alla data o prima della data di decorrenza al netto degli incentivi al leasing ricevuti; c)  i costi iniziali diretti sostenuti dal locatario; d)  la stima dei costi che il locatario dovr\u00e0 sostenere per lo smantellamento e la rimozione dell'attivit\u00e0 sottostante e per il ripristino del sito in cui \u00e8 ubicata o per il ripristino dell'attivit\u00e0 sottostante nelle condizioni previste dai termini e dalle condizioni del leasing, a meno che tali costi siano sostenuti per la produzione delle rimanenze. L'obbligazione relativa ai predetti costi sorge in capo al locatario alla data di decorrenza o in conseguenza dell'utilizzo dell'attivit\u00e0 sottostante durante un determinato periodo. Alla data di decorrenza del contratto il locatario deve valutare la passivit\u00e0 del leasing al valore attuale dei pagamenti dovuti per il leasing non versati a tale data. I pagamenti dovuti per il leasing includono i seguenti importi: a)  i pagamenti fissi, al netto di eventuali incentivi al leasing da ricevere; b)  i  pagamenti  variabili  dovuti  per  il  leasing  che  dipendono  da  un  indice  o  un  tasso,  valutati  inizialmente utilizzando un indice o un tasso alla data di decorrenza; c)  gli importi che si prevede il locatario dovr\u00e0 pagare a titolo di garanzie del valore residuo; d)  il prezzo di esercizio dell'opzione di acquisto, se il locatario ha la ragionevole certezza di esercitare l'opzione; e)  i pagamenti di penalit\u00e0 di risoluzione del leasing, se la durata del leasing tiene conto dell'esercizio da parte del locatario dell'opzione di risoluzione del leasing. I pagamenti dovuti per il leasing devono essere attualizzati utilizzando il tasso di interesse implicito del leasing, se \u00e8 possibile determinarlo facilmente. Se non \u00e8 possibile, il locatario deve utilizzare il suo tasso di finanziamento marginale, ossia il tasso di interesse incrementale che la societ\u00e0 dovrebbe pagare per ottenere un finanziamento della medesima durata e ammontare del contratto di locazione. Successivamente alla rilevazione iniziale, l'attivit\u00e0 per diritto d\u2019uso \u00e8 valutata al costo: a)  al netto degli ammortamenti accumulati e delle riduzioni di valore accumulate; b)  rettificato per tener conto di eventuali rideterminazioni della passivit\u00e0 del leasing. Successivamente alla rilevazione iniziale, la passivit\u00e0 del leasing \u00e8 valutata: a)  aumentando il valore contabile per tener conto degli interessi sulla passivit\u00e0 del leasing;  b)  diminuendo il valore contabile per tener conto dei pagamenti dovuti per i leasing effettuati;  c)  rideterminando il valore contabile per tener conto di eventuali nuove valutazioni o modifiche del leasing o della revisione dei pagamenti dovuti per i leasing fissi nella sostanza. In caso di modifiche del leasing che non si configurano come un leasing separato, l\u2019attivit\u00e0 per diritto d\u2019uso viene rideterminata (al rialzo oppure al ribasso), in coerenza con la variazione della passivit\u00e0 del  leasing alla data della modifica. La passivit\u00e0 del leasing viene rideterminata in base alle nuove condizioni previste dal contratto di locazione, utilizzando il tasso di attualizzazione alla data della modifica. Si precisa che il Gruppo si avvale dell\u2019esenzione prevista dall\u2019IFRS 16, con riferimento ai leasing di attivit\u00e0 di modesto valore (ossia quando il valore dell\u2019attivit\u00e0 sottostante, se nuovo, \u00e8 inferiore indicativamente a USD 5.000). In tali casi, non viene rilevata l\u2019attivit\u00e0 per diritto d\u2019uso e la relativa passivit\u00e0 del leasing, e i pagamenti dovuti per il leasing sono rilevati a conto economico. Il Gruppo ha deciso di avvalersi dell\u2019esenzione prevista dall\u2019IFRS 16 in relazione ai leasing a breve termine (ossia ai contratti di leasing che hanno una durata pari o inferiore a dodici mesi a partire dalla data di decorrenza). Il locatore deve classificare ognuno dei suoi leasing come operativo o finanziario. Un leasing \u00e8 classificato come finanziario se trasferisce, sostanzialmente, tutti i rischi e i benefici connessi alla propriet\u00e0 di un\u2019attivit\u00e0 sottostante. Un leasing \u00e8 classificato come operativo se, sostanzialmente, non trasferisce tutti i rischi e i benefici derivanti dalla propriet\u00e0 di un\u2019attivit\u00e0 sottostante. Nel caso di leasing finanziari, alla data di decorrenza il locatore deve rilevare nel prospetto della situazione patrimoniale e finanziaria le attivit\u00e0 detenute in leasing finanziario ed esporle come credito ad un valore uguale all'investimento netto nel leasing. Nel caso di leasing operativi, il locatore deve rilevare i pagamenti dovuti come proventi con un criterio a quote costanti o secondo un altro criterio sistematico. Il locatore deve inoltre rilevare i costi, compreso l'ammortamento, sostenuti per realizzare i proventi del leasing. Se l\u2019entit\u00e0 trasferisce una determinata attivit\u00e0 a un\u2019altra entit\u00e0 e la ottiene in conduzione, occorre determinare, sulla base delle disposizioni dell\u2019IFRS 15, se il trasferimento debba essere contabilizzato come una vendita. In tal caso, il locatario- venditore  deve  valutare  l\u2019attivit\u00e0  consistente  nel  diritto  d\u2019uso  derivante  dalla  retrolocazione  alla  percentuale  del precedente  valore  contabile  dell\u2019attivit\u00e0  che  si  riferisce  al  diritto  di  utilizzo  mantenuto  dal  locatario-venditore. Di conseguenza, il locatario-venditore deve rilevare solo l\u2019importo degli utili o delle perdite che si riferiscono ai diritti trasferiti al locatore-acquirente. Se il fair value del corrispettivo per la vendita dell\u2019attivit\u00e0 non equivale al fair value dell\u2019attivit\u00e0, o se i pagamenti dovuti per il leasing non sono ai prezzi di mercato, l\u2019entit\u00e0 deve procedere alle seguenti rettifiche per valutare il ricavato della vendita al fair value: (i) le condizioni inferiori ai prezzi di mercato devono essere contabilizzate come un pagamento anticipato dei pagamenti dovuti per il leasing e (ii) le condizioni superiori ai prezzi di mercato devono essere contabilizzate come finanziamento supplementare fornito dal locatore-acquirente al locatario- venditore. Proventi da leasing operativi I proventi derivanti da leasing operativi sono rilevati come ricavi a quote costanti lungo la durata del leasing. Gli incentivi ai leasing sono rilevati come parte integrante dei proventi totali del leasing lungo la durata del leasing. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "Immobili, impian<span class=\"_ _1\"></span>ti e macchinari La <span class=\"_ _d\"></span>contabilizz<span class=\"_ _1\"></span>azione <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>im<span class=\"_ _1\"></span>mobili, <span class=\"_ _d\"></span>impianti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>macchinari <span class=\"_ _d\"></span>avv<span class=\"_ _1\"></span>iene <span class=\"_ _d\"></span>solo <span class=\"_ _d\"></span>quando <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>verificano <span class=\"_ _c\"></span>contemporaneamente <span class=\"_ _c\"></span>le seguenti condizion<span class=\"_ _1\"></span>i: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 probabile che <span class=\"_ _1\"></span>i futuri benefici <span class=\"_ _1\"></span>economici riferib<span class=\"_ _1\"></span>ili al bene saranno go<span class=\"_ _1\"></span>duti dall\u2019impresa;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il costo pu\u00f2 ess<span class=\"_ _1\"></span>ere determinato in <span class=\"_ _1\"></span>modo attendibile. </span></span>Gli <span class=\"_ _c\"></span>immobili, <span class=\"_ _d\"></span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>macchinari <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>inizialmente <span class=\"_ _c\"></span>valutati <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>acquis<span class=\"_ _1\"></span>to <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>sost<span class=\"_ _1\"></span>ituzione, <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _c\"></span>come l\u2019importo <span class=\"_ _1\"></span>monetario <span class=\"_ _1\"></span>o equivalen<span class=\"_ _1\"></span>te corrisposto <span class=\"_ _1\"></span>o i<span class=\"_ _1\"></span>l <span class=\"ff7\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>di altr<span class=\"_ _1\"></span>i corrispet<span class=\"_ _1\"></span>tivi dati <span class=\"_ _1\"></span>per acquis<span class=\"_ _1\"></span>ire un<span class=\"ff5\">\u2019attivit\u00e0, <span class=\"_ _1\"></span>o al <span class=\"_ _1\"></span>costo </span></span></span>di <span class=\"_ _0\"></span>produzion<span class=\"_ _1\"></span>e. <span class=\"_ _0\"></span>Successiv<span class=\"_ _1\"></span>amente all\u2019iscrizione iniziale, gli <span class=\"_ _0\"></span>immobili, impianti e macchinari sono <span class=\"_ _0\"></span>valutati con il <span class=\"_ _0\"></span>metodo del costo, al netto <span class=\"_ _1\"></span>delle quote di a<span class=\"_ _1\"></span>mmortamento contabil<span class=\"_ _1\"></span>izzate e di qualsiasi pe<span class=\"_ _1\"></span>rdita di valore <span class=\"_ _1\"></span>accumulata. Il <span class=\"_ _f\"> </span>costo  in<span class=\"_ _1\"></span>clude  gl<span class=\"_ _1\"></span>i  on<span class=\"_ _1\"></span>eri <span class=\"_ _f\"> </span>direttamente <span class=\"_ _10\"> </span>sostenuti  pe<span class=\"_ _1\"></span>r  ren<span class=\"_ _1\"></span>dere  pos<span class=\"_ _1\"></span>sibile <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>loro <span class=\"_ _10\"> </span>ut<span class=\"_ _0\"></span>ilizzo, <span class=\"_ _10\"> </span>nonch\u00e9 <span class=\"_ _f\"> </span>eventuali <span class=\"_ _10\"> </span>oneri  d<span class=\"_ _1\"></span>i smantellamento e <span class=\"_ _2\"></span>di rimozione <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>verranno <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>conseguente<span class=\"_ _1\"></span>mente <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>obblig<span class=\"_ _1\"></span>azioni <span class=\"_ _0\"></span>contrattuali che <span class=\"_ _2\"></span>richi<span class=\"_ _1\"></span>edano <span class=\"_ _0\"></span>di riportare il bene ne<span class=\"_ _1\"></span>lle condizioni origina<span class=\"_ _1\"></span>rie.  Il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>bene <span class=\"_ _4\"></span>prodotto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>economia <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>rende <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>materiali <span class=\"_ _1\"></span>utilizzati <span class=\"_ _4\"></span>e della <span class=\"_ _4\"></span>manodopera <span class=\"_ _1\"></span>diretta, <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>tri <span class=\"_ _4\"></span>costi direttamente <span class=\"_ _2\"></span>attri<span class=\"_ _1\"></span>buibili <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>portare <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>bene <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>luogo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>condizio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>necessarie <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>unzionam<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odo <span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>nteso dalla direzione a<span class=\"_ _1\"></span>ziendale, e i costi di <span class=\"_ _1\"></span>smantellamento e di r<span class=\"_ _1\"></span>imozione del bene <span class=\"_ _1\"></span>e bonifica del sito su<span class=\"_ _1\"></span> cui insiste.<span class=\"_ _68\"> </span>Gli one<span class=\"_ _1\"></span>ri sostenut<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>manutenzioni <span class=\"_ _1\"></span>e le <span class=\"_ _1\"></span>riparazi<span class=\"_ _1\"></span>oni di <span class=\"_ _1\"></span>natura <span class=\"_ _1\"></span>ordinaria <span class=\"_ _1\"></span>e/o <span class=\"_ _1\"></span>ciclica <span class=\"_ _1\"></span>sono dire<span class=\"_ _1\"></span>ttamente <span class=\"_ _1\"></span>imputati a <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> economico <span class=\"_ _24\"> </span><span class=\"ff5\">quando <span class=\"_ _24\"> </span>sostenuti. <span class=\"_ _3\"> </span>La <span class=\"_ _24\"> </span>capitalizzazione <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>inerenti<span class=\"_ _1\"></span> <span class=\"_ _24\"> </span>l\u2019ampliamento, <span class=\"_ _24\"> </span>l\u2019am<span class=\"_ _1\"></span>modernamento <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>il </span>miglioramento<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>strutturali <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>propriet\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _c\"></span>in <span class=\"_ _2\"></span>uso <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>effettuata <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>limiti <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _2\"></span>essi <span class=\"_ _c\"></span>rispondano <span class=\"_ _2\"></span>ai requisiti per esser<span class=\"_ _1\"></span>e separatamen<span class=\"_ _1\"></span>te clas<span class=\"ff5\">sificati come atti<span class=\"_ _1\"></span>vit\u00e0 o parte di un\u2019at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _68\"> </span></span><span class=\"ff5\">.<span class=\"ff2\">  </span></span>Il criterio <span class=\"_ _1\"></span>di ammort<span class=\"_ _1\"></span>amento <span class=\"_ _1\"></span>utilizzato per <span class=\"_ _1\"></span>gli immobi<span class=\"_ _1\"></span>li, impianti e <span class=\"_ _1\"></span>macchina<span class=\"_ _1\"></span>ri \u00e8 il <span class=\"_ _1\"></span>metodo a qu<span class=\"_ _1\"></span>ote cos<span class=\"_ _1\"></span>tanti, lungo <span class=\"_ _1\"></span>la vita<span class=\"_ _1\"></span> utile delle stesse. La vita utile st<span class=\"_ _1\"></span>imata dal Gruppo pe<span class=\"_ _1\"></span>r le varie categorie di im<span class=\"_ _1\"></span>mobili, impianti e m<span class=\"_ _1\"></span>acchinari \u00e8 di segui<span class=\"_ _1\"></span>to riportata: Categoria<span class=\"_ _0\"></span> di immobili, im<span class=\"_ _0\"></span>pianti e macchinari  Vita utile Fabbricati  da 25 a 35 anni Impianti e m<span class=\"_ _0\"></span>acchinari  da 8 a 25 anni Attrezzature <span class=\"_ _0\"></span> da 5 a 10 anni Beni strumentali <span class=\"_ _0\"></span>concessi in locazio<span class=\"_ _0\"></span>ne da 3 a 25 anni Altri beni  da 4 a 10 anni I terreni di prop<span class=\"_ _1\"></span>riet\u00e0 non vengono am<span class=\"_ _1\"></span>mortizzati.<span class=\"_ _68\"> </span>Ad <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>verifica <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>interv<span class=\"_ _1\"></span>enuti <span class=\"_ _4\"></span>rilevanti <span class=\"_ _4\"></span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>caratteristiche <span class=\"_ _4\"></span>attese <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>benefi<span class=\"_ _1\"></span>ci economici derivanti <span class=\"_ _0\"></span>dai cespiti capitalizzati e <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>caso provvede a <span class=\"_ _0\"></span>modificare il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>di ammortamento, che <span class=\"_ _0\"></span>viene<span class=\"_ _1\"></span> considerato co<span class=\"_ _1\"></span>me cambiamento di sti<span class=\"_ _1\"></span>ma secondo quanto prev<span class=\"_ _1\"></span>isto dal principio I<span class=\"_ _1\"></span>AS 8. Il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>macc<span class=\"_ _1\"></span>hinari <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>completamente <span class=\"_ _0\"></span>stornato <span class=\"_ _2\"></span>all\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>sua <span class=\"_ _0\"></span>dismissione <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>quando l\u2019impresa si att<span class=\"_ _1\"></span>ende che non possa de<span class=\"_ _1\"></span>rivare alcun bene<span class=\"_ _1\"></span>ficio economico dal<span class=\"_ _1\"></span>la sua cessione.<span class=\"ff2\"> </span>L'utile <span class=\"_ _c\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>perdita <span class=\"_ _2\"></span>generati <span class=\"_ _2\"></span>dalla <span class=\"_ _c\"></span>cessione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>elemento <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>immobili, <span class=\"_ _2\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>macchinari <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>determinato<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>la differenza t<span class=\"_ _1\"></span>ra il <span class=\"_ _1\"></span>corrispettivo <span class=\"_ _1\"></span>netto della <span class=\"_ _1\"></span>cessione e<span class=\"_ _1\"></span> il v<span class=\"_ _1\"></span>alore conta<span class=\"_ _1\"></span>bile del <span class=\"_ _1\"></span>bene, e <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>rilevato ne<span class=\"_ _1\"></span>l conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>\"altri p<span class=\"_ _1\"></span>roventi\". Quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>elementi d<span class=\"_ _1\"></span>i im<span class=\"_ _1\"></span>mobili, <span class=\"_ _1\"></span>impianti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>rivalutati <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>venduti, <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>importi <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>nella riserva di rivaluta<span class=\"_ _1\"></span>zione sono tr<span class=\"_ _1\"></span>asferiti alla voce ut<span class=\"_ _1\"></span>ili portati a nuovo. I contributi in conto capitale sono contabilizzati quand<span class=\"_ _1\"></span>o sussiste la ragionev<span class=\"_ _0\"></span>ole certezza che essi saranno ricevuti e che tutte le condizioni ad <span class=\"_ _0\"></span>essi riferite risult<span class=\"_ _1\"></span>ino soddisfatte. I contributi sono <span class=\"_ _0\"></span>quindi sosp<span class=\"_ _1\"></span>esi tra l<span class=\"_ _0\"></span>e passivit\u00e0 e accreditati p<span class=\"_ _0\"></span><span class=\"lsf\">ro<span class=\"_ _0\"></span></span>-<span class=\"_ _68\"> </span>quota al conto ec<span class=\"_ _1\"></span>onomico in relazione <span class=\"_ _1\"></span>alla vita utile dei re<span class=\"_ _1\"></span>lativi cespiti<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Immobili, impian<span class=\"_ _1\"></span>ti e macchinari La <span class=\"_ _d\"></span>contabilizz<span class=\"_ _1\"></span>azione <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>im<span class=\"_ _1\"></span>mobili, <span class=\"_ _d\"></span>impianti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>macchinari <span class=\"_ _d\"></span>avv<span class=\"_ _1\"></span>iene <span class=\"_ _d\"></span>solo <span class=\"_ _d\"></span>quando <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>verificano <span class=\"_ _c\"></span>contemporaneamente <span class=\"_ _c\"></span>le seguenti condizion<span class=\"_ _1\"></span>i: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 probabile che <span class=\"_ _1\"></span>i futuri benefici <span class=\"_ _1\"></span>economici riferib<span class=\"_ _1\"></span>ili al bene saranno go<span class=\"_ _1\"></span>duti dall\u2019impresa;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il costo pu\u00f2 ess<span class=\"_ _1\"></span>ere determinato in <span class=\"_ _1\"></span>modo attendibile. </span></span>Gli <span class=\"_ _c\"></span>immobili, <span class=\"_ _d\"></span>impi<span class=\"_ _1\"></span>anti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>macchinari <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>inizialmente <span class=\"_ _c\"></span>valutati <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>acquis<span class=\"_ _1\"></span>to <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>sost<span class=\"_ _1\"></span>ituzione, <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>efinito <span class=\"_ _c\"></span>come l\u2019importo <span class=\"_ _1\"></span>monetario <span class=\"_ _1\"></span>o equivalen<span class=\"_ _1\"></span>te corrisposto <span class=\"_ _1\"></span>o i<span class=\"_ _1\"></span>l <span class=\"ff7\">fair value<span class=\"ff2\"> <span class=\"_ _1\"></span>di altr<span class=\"_ _1\"></span>i corrispet<span class=\"_ _1\"></span>tivi dati <span class=\"_ _1\"></span>per acquis<span class=\"_ _1\"></span>ire un<span class=\"ff5\">\u2019attivit\u00e0, <span class=\"_ _1\"></span>o al <span class=\"_ _1\"></span>costo </span></span></span>di <span class=\"_ _0\"></span>produzion<span class=\"_ _1\"></span>e. <span class=\"_ _0\"></span>Successiv<span class=\"_ _1\"></span>amente all\u2019iscrizione iniziale, gli <span class=\"_ _0\"></span>immobili, impianti e macchinari sono <span class=\"_ _0\"></span>valutati con il <span class=\"_ _0\"></span>metodo del costo, al netto <span class=\"_ _1\"></span>delle quote di a<span class=\"_ _1\"></span>mmortamento contabil<span class=\"_ _1\"></span>izzate e di qualsiasi pe<span class=\"_ _1\"></span>rdita di valore <span class=\"_ _1\"></span>accumulata. Il <span class=\"_ _f\"> </span>costo  in<span class=\"_ _1\"></span>clude  gl<span class=\"_ _1\"></span>i  on<span class=\"_ _1\"></span>eri <span class=\"_ _f\"> </span>direttamente <span class=\"_ _10\"> </span>sostenuti  pe<span class=\"_ _1\"></span>r  ren<span class=\"_ _1\"></span>dere  pos<span class=\"_ _1\"></span>sibile <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>loro <span class=\"_ _10\"> </span>ut<span class=\"_ _0\"></span>ilizzo, <span class=\"_ _10\"> </span>nonch\u00e9 <span class=\"_ _f\"> </span>eventuali <span class=\"_ _10\"> </span>oneri  d<span class=\"_ _1\"></span>i smantellamento e <span class=\"_ _2\"></span>di rimozione <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>verranno <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>conseguente<span class=\"_ _1\"></span>mente <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>obblig<span class=\"_ _1\"></span>azioni <span class=\"_ _0\"></span>contrattuali che <span class=\"_ _2\"></span>richi<span class=\"_ _1\"></span>edano <span class=\"_ _0\"></span>di riportare il bene ne<span class=\"_ _1\"></span>lle condizioni origina<span class=\"_ _1\"></span>rie.  Il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>bene <span class=\"_ _4\"></span>prodotto <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>economia <span class=\"_ _1\"></span>comp<span class=\"_ _1\"></span>rende <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>materiali <span class=\"_ _1\"></span>utilizzati <span class=\"_ _4\"></span>e della <span class=\"_ _4\"></span>manodopera <span class=\"_ _1\"></span>diretta, <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>tri <span class=\"_ _4\"></span>costi direttamente <span class=\"_ _2\"></span>attri<span class=\"_ _1\"></span>buibili <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>portare <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>bene <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>luogo <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>nelle <span class=\"_ _2\"></span>condizio<span class=\"_ _1\"></span>ni <span class=\"_ _2\"></span>necessarie <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>unzionam<span class=\"_ _1\"></span>ento <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odo <span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>nteso dalla direzione a<span class=\"_ _1\"></span>ziendale, e i costi di <span class=\"_ _1\"></span>smantellamento e di r<span class=\"_ _1\"></span>imozione del bene <span class=\"_ _1\"></span>e bonifica del sito su<span class=\"_ _1\"></span> cui insiste.<span class=\"_ _68\"> </span>Gli one<span class=\"_ _1\"></span>ri sostenut<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>manutenzioni <span class=\"_ _1\"></span>e le <span class=\"_ _1\"></span>riparazi<span class=\"_ _1\"></span>oni di <span class=\"_ _1\"></span>natura <span class=\"_ _1\"></span>ordinaria <span class=\"_ _1\"></span>e/o <span class=\"_ _1\"></span>ciclica <span class=\"_ _1\"></span>sono dire<span class=\"_ _1\"></span>ttamente <span class=\"_ _1\"></span>imputati a <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> economico <span class=\"_ _24\"> </span><span class=\"ff5\">quando <span class=\"_ _24\"> </span>sostenuti. <span class=\"_ _3\"> </span>La <span class=\"_ _24\"> </span>capitalizzazione <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>inerenti<span class=\"_ _1\"></span> <span class=\"_ _24\"> </span>l\u2019ampliamento, <span class=\"_ _24\"> </span>l\u2019am<span class=\"_ _1\"></span>modernamento <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>il </span>miglioramento<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>strutturali <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>propriet\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _c\"></span>in <span class=\"_ _2\"></span>uso <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>effettuata <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>limiti <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _2\"></span>essi <span class=\"_ _c\"></span>rispondano <span class=\"_ _2\"></span>ai requisiti per esser<span class=\"_ _1\"></span>e separatamen<span class=\"_ _1\"></span>te clas<span class=\"ff5\">sificati come atti<span class=\"_ _1\"></span>vit\u00e0 o parte di un\u2019at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _68\"> </span></span><span class=\"ff5\">.<span class=\"ff2\">  </span></span>Il criterio <span class=\"_ _1\"></span>di ammort<span class=\"_ _1\"></span>amento <span class=\"_ _1\"></span>utilizzato per <span class=\"_ _1\"></span>gli immobi<span class=\"_ _1\"></span>li, impianti e <span class=\"_ _1\"></span>macchina<span class=\"_ _1\"></span>ri \u00e8 il <span class=\"_ _1\"></span>metodo a qu<span class=\"_ _1\"></span>ote cos<span class=\"_ _1\"></span>tanti, lungo <span class=\"_ _1\"></span>la vita<span class=\"_ _1\"></span> utile delle stesse. La vita utile st<span class=\"_ _1\"></span>imata dal Gruppo pe<span class=\"_ _1\"></span>r le varie categorie di im<span class=\"_ _1\"></span>mobili, impianti e m<span class=\"_ _1\"></span>acchinari \u00e8 di segui<span class=\"_ _1\"></span>to riportata: Categoria<span class=\"_ _0\"></span> di immobili, im<span class=\"_ _0\"></span>pianti e macchinari  Vita utile Fabbricati  da 25 a 35 anni Impianti e m<span class=\"_ _0\"></span>acchinari  da 8 a 25 anni Attrezzature <span class=\"_ _0\"></span> da 5 a 10 anni Beni strumentali <span class=\"_ _0\"></span>concessi in locazio<span class=\"_ _0\"></span>ne da 3 a 25 anni Altri beni  da 4 a 10 anni I terreni di prop<span class=\"_ _1\"></span>riet\u00e0 non vengono am<span class=\"_ _1\"></span>mortizzati.<span class=\"_ _68\"> </span>Ad <span class=\"_ _4\"></span>ogni <span class=\"_ _4\"></span>fine <span class=\"_ _4\"></span>esercizio <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>Gruppo <span class=\"_ _4\"></span>verifica <span class=\"_ _4\"></span>se <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>interv<span class=\"_ _1\"></span>enuti <span class=\"_ _4\"></span>rilevanti <span class=\"_ _4\"></span>cambiamenti<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>nelle <span class=\"_ _4\"></span>caratteristiche <span class=\"_ _4\"></span>attese <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>benefi<span class=\"_ _1\"></span>ci economici derivanti <span class=\"_ _0\"></span>dai cespiti capitalizzati e <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>caso provvede a <span class=\"_ _0\"></span>modificare il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>di ammortamento, che <span class=\"_ _0\"></span>viene<span class=\"_ _1\"></span> considerato co<span class=\"_ _1\"></span>me cambiamento di sti<span class=\"_ _1\"></span>ma secondo quanto prev<span class=\"_ _1\"></span>isto dal principio I<span class=\"_ _1\"></span>AS 8. Il <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>degli <span class=\"_ _2\"></span>immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>macc<span class=\"_ _1\"></span>hinari <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>completamente <span class=\"_ _0\"></span>stornato <span class=\"_ _2\"></span>all\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>sua <span class=\"_ _0\"></span>dismissione <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>quando l\u2019impresa si att<span class=\"_ _1\"></span>ende che non possa de<span class=\"_ _1\"></span>rivare alcun bene<span class=\"_ _1\"></span>ficio economico dal<span class=\"_ _1\"></span>la sua cessione.<span class=\"ff2\"> </span>L'utile <span class=\"_ _c\"></span>o <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>perdita <span class=\"_ _2\"></span>generati <span class=\"_ _2\"></span>dalla <span class=\"_ _c\"></span>cessione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>elemento <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>immobili, <span class=\"_ _2\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>macchinari <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>determinato<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>come <span class=\"_ _2\"></span>la differenza t<span class=\"_ _1\"></span>ra il <span class=\"_ _1\"></span>corrispettivo <span class=\"_ _1\"></span>netto della <span class=\"_ _1\"></span>cessione e<span class=\"_ _1\"></span> il v<span class=\"_ _1\"></span>alore conta<span class=\"_ _1\"></span>bile del <span class=\"_ _1\"></span>bene, e <span class=\"_ _1\"></span>viene <span class=\"_ _1\"></span>rilevato ne<span class=\"_ _1\"></span>l conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>tra gli <span class=\"_ _1\"></span>\"altri p<span class=\"_ _1\"></span>roventi\". Quan<span class=\"_ _1\"></span>do <span class=\"_ _1\"></span>elementi d<span class=\"_ _1\"></span>i im<span class=\"_ _1\"></span>mobili, <span class=\"_ _1\"></span>impianti <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>macchinari <span class=\"_ _1\"></span>rivalutati <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>venduti, <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>importi <span class=\"_ _1\"></span>inclusi <span class=\"_ _1\"></span>nella riserva di rivaluta<span class=\"_ _1\"></span>zione sono tr<span class=\"_ _1\"></span>asferiti alla voce ut<span class=\"_ _1\"></span>ili portati a nuovo. I contributi in conto capitale sono contabilizzati quand<span class=\"_ _1\"></span>o sussiste la ragionev<span class=\"_ _0\"></span>ole certezza che essi saranno ricevuti e che tutte le condizioni ad <span class=\"_ _0\"></span>essi riferite risult<span class=\"_ _1\"></span>ino soddisfatte. I contributi sono <span class=\"_ _0\"></span>quindi sosp<span class=\"_ _1\"></span>esi tra l<span class=\"_ _0\"></span>e passivit\u00e0 e accreditati p<span class=\"_ _0\"></span><span class=\"lsf\">ro<span class=\"_ _0\"></span></span>-<span class=\"_ _68\"> </span>quota al conto ec<span class=\"_ _1\"></span>onomico in relazione <span class=\"_ _1\"></span>alla vita utile dei re<span class=\"_ _1\"></span>lativi cespiti<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "Gli one<span class=\"_ _1\"></span>ri sostenut<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>manutenzioni <span class=\"_ _1\"></span>e le <span class=\"_ _1\"></span>riparazi<span class=\"_ _1\"></span>oni di <span class=\"_ _1\"></span>natura <span class=\"_ _1\"></span>ordinaria <span class=\"_ _1\"></span>e/o <span class=\"_ _1\"></span>ciclica <span class=\"_ _1\"></span>sono dire<span class=\"_ _1\"></span>ttamente <span class=\"_ _1\"></span>imputati a <span class=\"_ _1\"></span>conto<span class=\"_ _1\"></span> economico <span class=\"_ _24\"> </span><span class=\"ff5\">quando <span class=\"_ _24\"> </span>sostenuti. <span class=\"_ _3\"> </span>La <span class=\"_ _24\"> </span>capitalizzazione <span class=\"_ _24\"> </span>dei <span class=\"_ _24\"> </span>costi <span class=\"_ _24\"> </span>inerenti<span class=\"_ _1\"></span> <span class=\"_ _24\"> </span>l\u2019ampliamento, <span class=\"_ _24\"> </span>l\u2019am<span class=\"_ _1\"></span>modernamento <span class=\"_ _24\"> </span>o <span class=\"_ _24\"> </span>il </span>miglioramento<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>degli <span class=\"_ _2\"></span>elementi <span class=\"_ _2\"></span>strutturali <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>propriet\u00e0 <span class=\"_ _2\"></span>o <span class=\"_ _c\"></span>in <span class=\"_ _2\"></span>uso <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>terzi <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>effettuata <span class=\"_ _c\"></span>nei <span class=\"_ _2\"></span>limiti <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>cui <span class=\"_ _2\"></span>essi <span class=\"_ _c\"></span>rispondano <span class=\"_ _2\"></span>ai requisiti per esser<span class=\"_ _1\"></span>e separatamen<span class=\"_ _1\"></span>te clas<span class=\"ff5\">sificati come atti<span class=\"_ _1\"></span>vit\u00e0 o parte di un\u2019at<span class=\"_ _1\"></span>tivit\u00e0<span class=\"_ _68\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Ri<span class=\"ffe ls0\">duzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore dell\u2019Avviamento, <span class=\"_ _0\"></span>degli i<span class=\"_ _0\"></span>mmob<span class=\"_ _1\"></span>ili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>macchinari e <span class=\"_ _0\"></span>delle<span class=\"_ _68\"> </span></span><span class=\"ffe ls0\"><span class=\"_ _0\"></span><span class=\"ff7\"> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali e <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 </span></span>per diritto d\u2019uso<span class=\"ff7\"> </span>(a) Avviamento Come <span class=\"_ _2\"></span>precedentement<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>indicato, <span class=\"_ _2\"></span>l\u2019avviamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>sottoposto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>erabilit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>(c.d. <span class=\"_ _c\"></span><span class=\"ff7\">i<span class=\"_ _0\"></span>mpairmen<span class=\"_ _1\"></span>t </span>test<span class=\"ff2\">) <span class=\"_ _1\"></span>annualmente <span class=\"_ _4\"></span>o pi\u00f9 <span class=\"_ _4\"></span>frequentemente, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>indicatori <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>possano <span class=\"_ _4\"></span>far r<span class=\"_ _1\"></span>itenere <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>possa <span class=\"_ _4\"></span>aver <span class=\"_ _1\"></span>subito </span>una <span class=\"_ _c\"></span>riduzione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valore, <span class=\"_ _2\"></span>secondo <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _c\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _c\"></span>(Riduzione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _1\"></span>). <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>verif<span class=\"_ _1\"></span>ica <span class=\"_ _c\"></span>viene svolta, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>norma, <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>pertant<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>verifica <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>costituita <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span><span class=\"ls20\">i </span>chiusura del bilan<span class=\"_ _1\"></span>cio. L\u2019<span class=\"ff7 ls9\">im<span class=\"ls0\">pairment  test<span class=\"ff2\">  viene <span class=\"_ _b\"> </span>effettuato  con  riferimento <span class=\"_ _b\"> </span>alle <span class=\"_ _b\"> </span>famiglie  di <span class=\"_ _b\"> </span><span class=\"ff5\">unit\u00e0  generatrici  di  f<span class=\"_ _0\"></span>lussi  finanziari  (\u201c<span class=\"_ _0\"></span></span></span>Cash </span></span>Generating <span class=\"_ _1\"></span>Units<span class=\"ff5\">\u201d, <span class=\"_ _1\"></span>\u201cCGU\u201d)<span class=\"ff2\">, <span class=\"_ _1\"></span>corrispondenti <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>segment<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>business, <span class=\"ff5\">a<span class=\"_ _1\"></span>lle qua<span class=\"_ _1\"></span>li \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>allocato <span class=\"_ _1\"></span>l\u2019avviamento. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>di </span></span></span>un\u2019attivit\u00e0 \u00e8 il pi\u00f9 <span class=\"_ _0\"></span>piccolo gruppo di attivit\u00e0 che comprende l\u2019attivit\u00e0 stessa e che genera flussi finanziari in entrata che sono <span class=\"_ _1\"></span>ampiame<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>indipendenti <span class=\"_ _4\"></span>dai <span class=\"_ _1\"></span>flussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>entrata <span class=\"_ _1\"></span>derivanti <span class=\"_ _4\"></span>dalle <span class=\"_ _1\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>grupp<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>L\u2019eventual<span class=\"ff2 ls21\">e </span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>dell\u2019av<span class=\"_ _1\"></span>via<span class=\"ff2\">mento <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>rilevata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>recuperab<span class=\"_ _1\"></span>ile <span class=\"_ _0\"></span>dello <span class=\"_ _2\"></span>stesso <span class=\"_ _0\"></span>risulti <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>al </span>suo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>iscrizione in <span class=\"_ _2\"></span>bilancio. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>intende <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>CG<span class=\"_ _1\"></span>U, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>netto degli oneri di di<span class=\"_ _1\"></span>smissione, e il r<span class=\"_ _1\"></span>elati<span class=\"ff5\">vo valore in uso, intend<span class=\"_ _1\"></span>endosi per quest\u2019u<span class=\"_ _1\"></span>ltimo il valor<span class=\"_ _1\"></span>e attuale dei flus<span class=\"_ _1\"></span>si finanziari<span class=\"_ _1\"></span> </span>futuri sti<span class=\"_ _1\"></span>mati per <span class=\"_ _1\"></span>tale at<span class=\"_ _1\"></span>tivit\u00e0. Nel<span class=\"_ _1\"></span> determ<span class=\"_ _1\"></span>inare il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d'uso, i <span class=\"_ _1\"></span>flussi fin<span class=\"_ _1\"></span>anziari fut<span class=\"_ _1\"></span>uri at<span class=\"_ _1\"></span>tesi sono <span class=\"_ _1\"></span>attualizzati <span class=\"_ _1\"></span>utilizzando un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di sc<span class=\"_ _0\"></span>onto al <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>delle im<span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette le <span class=\"_ _0\"></span>valutazioni correnti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato del <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>denaro, rapportato al <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>dell\u2019investimento <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>ai <span class=\"_ _e\"> </span>rischi <span class=\"_ _b\"> </span>specifici <span class=\"_ _b\"> </span>dell'attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Nel <span class=\"_ _e\"> </span>caso <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>la <span class=\"_ _e\"> </span>riduzione <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>valore <span class=\"_ _b\"> </span>derivante dall\u2019<span class=\"ff7\">impairment test<span class=\"ff2\"> <span class=\"_ _0\"></span></span></span>sia <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>dell\u2019avviamento <span class=\"_ _0\"></span>allocato <span class=\"_ _0\"></span>alla CGU, <span class=\"_ _0\"></span>l\u2019eccedenza residua <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>allocata alle attivit\u00e0 <span class=\"_ _1\"></span>incluse <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>proporzione <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di ca<span class=\"_ _1\"></span>rico. Ta<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>llocazione <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>limite <span class=\"_ _1\"></span>minimo <span class=\"_ _1\"></span>l\u2019importo <span class=\"_ _1\"></span>pi\u00f9 alto tra:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2 ls9\">il </span><span class=\"ff7\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"ff5\">dell\u2019attivit\u00e0 a<span class=\"_ _1\"></span>l netto delle spese d<span class=\"_ _1\"></span>i vendita;<span class=\"ff2\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il valore in us<span class=\"_ _1\"></span>o, come sopra def<span class=\"_ _1\"></span>inito; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">zero. </span></span>Il  valore<span class=\"_ _1\"></span>  originario <span class=\"_ _10\"> </span>dell\u2019avviamento <span class=\"_ _f\"> </span>non  pu<span class=\"_ _1\"></span>\u00f2  esse<span class=\"_ _1\"></span>re  ripristina<span class=\"_ _1\"></span>to  qualora<span class=\"_ _1\"></span>  veng<span class=\"_ _1\"></span>ano  meno <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>ragioni <span class=\"_ _10\"> </span>che  ne  hanno<span class=\"_ _1\"></span> determinato la <span class=\"_ _1\"></span>riduzione di valo<span class=\"_ _1\"></span>re. (b) Attivit\u00e0 (mat<span class=\"_ _1\"></span>eriali, immateria<span class=\"_ _1\"></span>li e attivit\u00e0 per diritto<span class=\"_ _1\"></span> d\u2019us<span class=\"ff7\">o) a vita utile definita<span class=\"_ _1\"></span> </span>A ciascuna data di riferime<span class=\"_ _1\"></span>nto del bilancio \u00e8 effettuata una verifica final<span class=\"_ _1\"></span>izzata ad accertare se vi sono indicat<span class=\"_ _1\"></span>ori che gli immobili, impia<span class=\"_ _1\"></span>nti e macch<span class=\"_ _1\"></span>inari, le attivi<span class=\"_ _1\"></span>t\u00e0 immateriali e <span class=\"_ _1\"></span>le attivit\u00e0 pe<span class=\"_ _1\"></span>r diritto d\u2019us<span class=\"_ _1\"></span>o possano avere <span class=\"_ _1\"></span>sub<span class=\"ff2\">i<span class=\"_ _0\"></span>to una <span class=\"_ _1\"></span>riduzione </span>di valore. A<span class=\"_ _1\"></span> tal fine <span class=\"_ _1\"></span>si consi<span class=\"_ _1\"></span>derano sia fon<span class=\"_ _1\"></span>ti interne s<span class=\"_ _1\"></span>ia esterne d<span class=\"_ _1\"></span>i informazio<span class=\"_ _1\"></span>ne. Relativa<span class=\"_ _1\"></span>mente alle pr<span class=\"_ _1\"></span>ime (fonti <span class=\"_ _1\"></span>interne) si <span class=\"_ _b\"> </span>considera: <span class=\"_ _b\"> </span>l\u2019obsolescenza <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>il <span class=\"_ _e\"> </span>deteriora<span class=\"_ _1\"></span>mento <span class=\"_ _b\"> </span>fisico <span class=\"_ _b\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _b\"> </span>eventuali <span class=\"_ _b\"> </span>cambiamenti  si<span class=\"_ _0\"></span>gnific<span class=\"_ _1\"></span>ativi <span class=\"_ _b\"> </span>nell\u2019u<span class=\"_ _2\"></span><span class=\"ff2\">so<span class=\"_ _1\"></span> </span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>l\u2019andamento <span class=\"_ _2\"></span>economico <span class=\"_ _c\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>rispetto <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _2\"></span>previsto. <span class=\"_ _c\"></span>Per <span class=\"_ _c\"></span>quanto <span class=\"_ _2\"></span>concerne <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>fonti <span class=\"_ _2\"></span>esterne <span class=\"_ _c\"></span>si considera: <span class=\"_ _4\"></span>l\u2019andamento <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>prezzi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>discontin<span class=\"_ _1\"></span>uit\u00e0 <span class=\"_ _1\"></span>tecnologiche, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>normative, l\u2019andament<span class=\"ff2\">o dei <span class=\"_ _1\"></span>tassi di interesse di <span class=\"_ _1\"></span>mercato o del costo del <span class=\"_ _1\"></span>capitale utilizzato <span class=\"_ _1\"></span>per valutare gli inve<span class=\"_ _1\"></span>stimenti. </span>Nel c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>identificata <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ndicatori, <span class=\"_ _4\"></span>si proce<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>stima d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabi<span class=\"_ _1\"></span>le de<span class=\"_ _1\"></span>lle su<span class=\"_ _1\"></span>ddette <span class=\"_ _1\"></span>attivi<span class=\"_ _0\"></span>t\u00e0, imputando <span class=\"_ _10\"> </span>l\u2019eventuale <span class=\"_ _10\"> </span>sv<span class=\"ff2\">alutazione <span class=\"_ _10\"> </span>rispetto <span class=\"_ _10\"> </span>al <span class=\"_ _f\"> </span>relativo <span class=\"_ _10\"> </span>valore <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>li<span class=\"_ _0\"></span>bro <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _f\"> </span>economico <span class=\"_ _10\"> </span>complessivo.<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Il <span class=\"_ _10\"> </span>valore </span>recuperabile <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>rappresentato <span class=\"_ _4\"></span>dal <span class=\"_ _1\"></span>magg<span class=\"_ _1\"></span>iore <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span><span class=\"ff7\">fair <span class=\"_ _4\"></span>value<span class=\"ff2\">, <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>accessor<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>vendita, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relativo<span class=\"_ _68\"> </span></span></span>valore <span class=\"_ _10\"> </span>d'uso, <span class=\"_ _10\"> </span>determ<span class=\"_ _1\"></span>inato <span class=\"_ _10\"> </span>attualizzando <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>finanziari <span class=\"_ _10\"> </span>futuri <span class=\"_ _10\"> </span>stima<span class=\"_ _1\"></span>ti <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>tale <span class=\"_ _10\"> </span>attivit\u00e0, <span class=\"_ _10\"> </span>inclu<span class=\"_ _1\"></span>si, <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>significativi <span class=\"_ _5\"> </span>e ragionevolmente <span class=\"_ _1\"></span>determina<span class=\"_ _1\"></span>bili, quelli<span class=\"_ _1\"></span> derivanti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>cessione <span class=\"_ _1\"></span>al termin<span class=\"_ _1\"></span>e della <span class=\"_ _1\"></span>relativa <span class=\"_ _1\"></span>vita u<span class=\"_ _1\"></span>tile, al <span class=\"_ _1\"></span>netto deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>eventuali<span class=\"_ _0\"></span> oneri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dismission<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d'uso, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fl<span class=\"_ _0\"></span>ussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>attualizzati <span class=\"_ _4\"></span>utilizzando <span class=\"_ _4\"></span>un tass<span class=\"_ _1\"></span>o di sconto <span class=\"_ _1\"></span>al lordo <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>imposte che <span class=\"_ _1\"></span>riflette <span class=\"_ _1\"></span>le valutazio<span class=\"_ _1\"></span>ni corrent<span class=\"_ _1\"></span>i di me<span class=\"_ _1\"></span>rcato del c<span class=\"_ _1\"></span>osto del d<span class=\"_ _1\"></span>enaro, rappo<span class=\"_ _1\"></span>rtato al <span class=\"_ _1\"></span>periodo dell\u2019investimento <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>ai <span class=\"_ _21\"> </span>rischi <span class=\"_ _e\"> </span>specifici <span class=\"_ _e\"> </span>dell'a<span class=\"ff2\">ttivit\u00e0. <span class=\"_ _e\"> </span>Per <span class=\"_ _21\"> </span>un'attivit\u00e0 <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>non <span class=\"_ _21\"> </span>genera <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _e\"> </span>finanziari <span class=\"_ _e\"> </span>ampiamente<span class=\"_ _1\"></span> </span>indipendenti, il va<span class=\"_ _1\"></span>lore recuperabile \u00e8 d<span class=\"_ _1\"></span>eterminato in re<span class=\"_ _1\"></span>lazione alla CGU cu<span class=\"_ _1\"></span>i tale attivit\u00e0 appar<span class=\"_ _1\"></span>tiene.  <span class=\"_ _0\"></span> Una perdita di <span class=\"_ _0\"></span>valore \u00e8 riconosciuta a conto economico complessivo qualora il valo<span class=\"_ _0\"></span><span class=\"ff5\">re <span class=\"_ _0\"></span>di iscrizione dell\u2019attivit\u00e0, o della </span>CGU <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>allocata, <span class=\"_ _2\"></span>sia <span class=\"_ _c\"></span>superiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>relativo <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>recuperabile. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>riduzioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>CGU <span class=\"_ _2\"></span>sono imputate <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>primo <span class=\"_ _2\"></span>luogo <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>dell\u2019eventuale <span class=\"_ _2\"></span>avviamento <span class=\"_ _2\"></span>attribuito <span class=\"_ _2\"></span>alla<span class=\"_ _2\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>stessa <span class=\"_ _c\"></span>e, <span class=\"_ _2\"></span>quindi, <span class=\"_ _2\"></span>a </span>riduzione <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>altre <span class=\"_ _d\"></span>attivi<span class=\"_ _1\"></span>t\u00e0, <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>proporzione<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>loro <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>limiti <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"></span>relativo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>recupe<span class=\"_ _1\"></span>rabile. <span class=\"_ _c\"></span>Se vengono  meno <span class=\"_ _b\"> </span>i  presupposti <span class=\"_ _b\"> </span>per  una <span class=\"_ _b\"> </span>svalutazione  precedentemen<span class=\"_ _1\"></span>te  effettuata, <span class=\"_ _b\"> </span>il  valore <span class=\"_ _b\"> </span>contabile  dell\u2019attivit\u00e0  \u00e8 r<span class=\"ff5\">ipristinato <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _0\"></span>economico, <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>limiti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>netto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>carico <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>oggetto <span class=\"_ _2\"></span>avrebbe </span>avuto se non fosse <span class=\"_ _1\"></span>stata effettuata l<span class=\"_ _1\"></span>a svalutazione e fos<span class=\"_ _1\"></span>sero stati effettu<span class=\"_ _1\"></span>ati i relativi am<span class=\"_ _1\"></span>mortamenti.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Ri<span class=\"ffe ls0\">duzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore dell\u2019Avviamento, <span class=\"_ _0\"></span>degli i<span class=\"_ _0\"></span>mmob<span class=\"_ _1\"></span>ili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>macchinari e <span class=\"_ _0\"></span>delle<span class=\"_ _68\"> </span></span><span class=\"ffe ls0\"><span class=\"_ _0\"></span><span class=\"ff7\"> <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>immateriali e <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 </span></span>per diritto d\u2019uso<span class=\"ff7\"> </span>(a) Avviamento Come <span class=\"_ _2\"></span>precedentement<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>indicato, <span class=\"_ _2\"></span>l\u2019avviamento <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>sottoposto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>recup<span class=\"_ _1\"></span>erabilit\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>(c.d. <span class=\"_ _c\"></span><span class=\"ff7\">i<span class=\"_ _0\"></span>mpairmen<span class=\"_ _1\"></span>t </span>test<span class=\"ff2\">) <span class=\"_ _1\"></span>annualmente <span class=\"_ _4\"></span>o pi\u00f9 <span class=\"_ _4\"></span>frequentemente, <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>indicatori <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>possano <span class=\"_ _4\"></span>far r<span class=\"_ _1\"></span>itenere <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>lo <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>possa <span class=\"_ _4\"></span>aver <span class=\"_ _1\"></span>subito </span>una <span class=\"_ _c\"></span>riduzione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valore, <span class=\"_ _2\"></span>secondo <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>prev<span class=\"_ _1\"></span>isto <span class=\"_ _c\"></span>dallo <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _c\"></span>(Riduzione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>attivit\u00e0<span class=\"_ _1\"></span>). <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>verif<span class=\"_ _1\"></span>ica <span class=\"_ _c\"></span>viene svolta, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>norma, <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>esercizio <span class=\"_ _0\"></span>e, <span class=\"_ _2\"></span>pertant<span class=\"_ _1\"></span>o, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>verifica <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>costituita <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>d<span class=\"_ _2\"></span><span class=\"ls20\">i </span>chiusura del bilan<span class=\"_ _1\"></span>cio. L\u2019<span class=\"ff7 ls9\">im<span class=\"ls0\">pairment  test<span class=\"ff2\">  viene <span class=\"_ _b\"> </span>effettuato  con  riferimento <span class=\"_ _b\"> </span>alle <span class=\"_ _b\"> </span>famiglie  di <span class=\"_ _b\"> </span><span class=\"ff5\">unit\u00e0  generatrici  di  f<span class=\"_ _0\"></span>lussi  finanziari  (\u201c<span class=\"_ _0\"></span></span></span>Cash </span></span>Generating <span class=\"_ _1\"></span>Units<span class=\"ff5\">\u201d, <span class=\"_ _1\"></span>\u201cCGU\u201d)<span class=\"ff2\">, <span class=\"_ _1\"></span>corrispondenti <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>segment<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>business, <span class=\"ff5\">a<span class=\"_ _1\"></span>lle qua<span class=\"_ _1\"></span>li \u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _1\"></span>allocato <span class=\"_ _1\"></span>l\u2019avviamento. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>di </span></span></span>un\u2019attivit\u00e0 \u00e8 il pi\u00f9 <span class=\"_ _0\"></span>piccolo gruppo di attivit\u00e0 che comprende l\u2019attivit\u00e0 stessa e che genera flussi finanziari in entrata che sono <span class=\"_ _1\"></span>ampiame<span class=\"_ _1\"></span>nte <span class=\"_ _1\"></span>indipendenti <span class=\"_ _4\"></span>dai <span class=\"_ _1\"></span>flussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>entrata <span class=\"_ _1\"></span>derivanti <span class=\"_ _4\"></span>dalle <span class=\"_ _1\"></span>altre <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>grupp<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>L\u2019eventual<span class=\"ff2 ls21\">e </span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>dell\u2019av<span class=\"_ _1\"></span>via<span class=\"ff2\">mento <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>rilevata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>recuperab<span class=\"_ _1\"></span>ile <span class=\"_ _0\"></span>dello <span class=\"_ _2\"></span>stesso <span class=\"_ _0\"></span>risulti <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>al </span>suo <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>iscrizione in <span class=\"_ _2\"></span>bilancio. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>recuperabile si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>intende <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>maggiore <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span> <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>CG<span class=\"_ _1\"></span>U, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>netto degli oneri di di<span class=\"_ _1\"></span>smissione, e il r<span class=\"_ _1\"></span>elati<span class=\"ff5\">vo valore in uso, intend<span class=\"_ _1\"></span>endosi per quest\u2019u<span class=\"_ _1\"></span>ltimo il valor<span class=\"_ _1\"></span>e attuale dei flus<span class=\"_ _1\"></span>si finanziari<span class=\"_ _1\"></span> </span>futuri sti<span class=\"_ _1\"></span>mati per <span class=\"_ _1\"></span>tale at<span class=\"_ _1\"></span>tivit\u00e0. Nel<span class=\"_ _1\"></span> determ<span class=\"_ _1\"></span>inare il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d'uso, i <span class=\"_ _1\"></span>flussi fin<span class=\"_ _1\"></span>anziari fut<span class=\"_ _1\"></span>uri at<span class=\"_ _1\"></span>tesi sono <span class=\"_ _1\"></span>attualizzati <span class=\"_ _1\"></span>utilizzando un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di sc<span class=\"_ _0\"></span>onto al <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>delle im<span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette le <span class=\"_ _0\"></span>valutazioni correnti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mercato del <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>denaro, rapportato al <span class=\"_ _b\"> </span>periodo <span class=\"_ _b\"> </span>dell\u2019investimento <span class=\"_ _b\"> </span>e <span class=\"_ _b\"> </span>ai <span class=\"_ _e\"> </span>rischi <span class=\"_ _b\"> </span>specifici <span class=\"_ _b\"> </span>dell'attivit\u00e0.<span class=\"_ _1\"></span> <span class=\"_ _b\"> </span>Nel <span class=\"_ _e\"> </span>caso <span class=\"_ _b\"> </span>in <span class=\"_ _b\"> </span>cui <span class=\"_ _b\"> </span>la <span class=\"_ _e\"> </span>riduzione <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>valore <span class=\"_ _b\"> </span>derivante dall\u2019<span class=\"ff7\">impairment test<span class=\"ff2\"> <span class=\"_ _0\"></span></span></span>sia <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>al valore <span class=\"_ _0\"></span>dell\u2019avviamento <span class=\"_ _0\"></span>allocato <span class=\"_ _0\"></span>alla CGU, <span class=\"_ _0\"></span>l\u2019eccedenza residua <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>allocata alle attivit\u00e0 <span class=\"_ _1\"></span>incluse <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>CGU <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>proporzione <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>loro <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>di ca<span class=\"_ _1\"></span>rico. Ta<span class=\"_ _1\"></span>le a<span class=\"_ _1\"></span>llocazione <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>limite <span class=\"_ _1\"></span>minimo <span class=\"_ _1\"></span>l\u2019importo <span class=\"_ _1\"></span>pi\u00f9 alto tra:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2 ls9\">il </span><span class=\"ff7\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> <span class=\"ff5\">dell\u2019attivit\u00e0 a<span class=\"_ _1\"></span>l netto delle spese d<span class=\"_ _1\"></span>i vendita;<span class=\"ff2\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il valore in us<span class=\"_ _1\"></span>o, come sopra def<span class=\"_ _1\"></span>inito; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">zero. </span></span>Il  valore<span class=\"_ _1\"></span>  originario <span class=\"_ _10\"> </span>dell\u2019avviamento <span class=\"_ _f\"> </span>non  pu<span class=\"_ _1\"></span>\u00f2  esse<span class=\"_ _1\"></span>re  ripristina<span class=\"_ _1\"></span>to  qualora<span class=\"_ _1\"></span>  veng<span class=\"_ _1\"></span>ano  meno <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>ragioni <span class=\"_ _10\"> </span>che  ne  hanno<span class=\"_ _1\"></span> determinato la <span class=\"_ _1\"></span>riduzione di valo<span class=\"_ _1\"></span>re. (b) Attivit\u00e0 (mat<span class=\"_ _1\"></span>eriali, immateria<span class=\"_ _1\"></span>li e attivit\u00e0 per diritto<span class=\"_ _1\"></span> d\u2019us<span class=\"ff7\">o) a vita utile definita<span class=\"_ _1\"></span> </span>A ciascuna data di riferime<span class=\"_ _1\"></span>nto del bilancio \u00e8 effettuata una verifica final<span class=\"_ _1\"></span>izzata ad accertare se vi sono indicat<span class=\"_ _1\"></span>ori che gli immobili, impia<span class=\"_ _1\"></span>nti e macch<span class=\"_ _1\"></span>inari, le attivi<span class=\"_ _1\"></span>t\u00e0 immateriali e <span class=\"_ _1\"></span>le attivit\u00e0 pe<span class=\"_ _1\"></span>r diritto d\u2019us<span class=\"_ _1\"></span>o possano avere <span class=\"_ _1\"></span>sub<span class=\"ff2\">i<span class=\"_ _0\"></span>to una <span class=\"_ _1\"></span>riduzione </span>di valore. A<span class=\"_ _1\"></span> tal fine <span class=\"_ _1\"></span>si consi<span class=\"_ _1\"></span>derano sia fon<span class=\"_ _1\"></span>ti interne s<span class=\"_ _1\"></span>ia esterne d<span class=\"_ _1\"></span>i informazio<span class=\"_ _1\"></span>ne. Relativa<span class=\"_ _1\"></span>mente alle pr<span class=\"_ _1\"></span>ime (fonti <span class=\"_ _1\"></span>interne) si <span class=\"_ _b\"> </span>considera: <span class=\"_ _b\"> </span>l\u2019obsolescenza <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>il <span class=\"_ _e\"> </span>deteriora<span class=\"_ _1\"></span>mento <span class=\"_ _b\"> </span>fisico <span class=\"_ _b\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _b\"> </span>eventuali <span class=\"_ _b\"> </span>cambiamenti  si<span class=\"_ _0\"></span>gnific<span class=\"_ _1\"></span>ativi <span class=\"_ _b\"> </span>nell\u2019u<span class=\"_ _2\"></span><span class=\"ff2\">so<span class=\"_ _1\"></span> </span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>l\u2019andamento <span class=\"_ _2\"></span>economico <span class=\"_ _c\"></span>dell\u2019attivit\u00e0 <span class=\"_ _2\"></span>rispetto <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _2\"></span>previsto. <span class=\"_ _c\"></span>Per <span class=\"_ _c\"></span>quanto <span class=\"_ _2\"></span>concerne <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>fonti <span class=\"_ _2\"></span>esterne <span class=\"_ _c\"></span>si considera: <span class=\"_ _4\"></span>l\u2019andamento <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>prezzi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0, <span class=\"_ _1\"></span>eventua<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>discontin<span class=\"_ _1\"></span>uit\u00e0 <span class=\"_ _1\"></span>tecnologiche, <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>mercato <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>normative, l\u2019andament<span class=\"ff2\">o dei <span class=\"_ _1\"></span>tassi di interesse di <span class=\"_ _1\"></span>mercato o del costo del <span class=\"_ _1\"></span>capitale utilizzato <span class=\"_ _1\"></span>per valutare gli inve<span class=\"_ _1\"></span>stimenti. </span>Nel c<span class=\"_ _1\"></span>aso <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>identificata <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esenza <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tali <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ndicatori, <span class=\"_ _4\"></span>si proce<span class=\"_ _1\"></span>de <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>stima d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>recuperabi<span class=\"_ _1\"></span>le de<span class=\"_ _1\"></span>lle su<span class=\"_ _1\"></span>ddette <span class=\"_ _1\"></span>attivi<span class=\"_ _0\"></span>t\u00e0, imputando <span class=\"_ _10\"> </span>l\u2019eventuale <span class=\"_ _10\"> </span>sv<span class=\"ff2\">alutazione <span class=\"_ _10\"> </span>rispetto <span class=\"_ _10\"> </span>al <span class=\"_ _f\"> </span>relativo <span class=\"_ _10\"> </span>valore <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>li<span class=\"_ _0\"></span>bro <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>conto <span class=\"_ _f\"> </span>economico <span class=\"_ _10\"> </span>complessivo.<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>Il <span class=\"_ _10\"> </span>valore </span>recuperabile <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un\u2019attivit\u00e0 <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _4\"></span>rappresentato <span class=\"_ _4\"></span>dal <span class=\"_ _1\"></span>magg<span class=\"_ _1\"></span>iore <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span><span class=\"ff7\">fair <span class=\"_ _4\"></span>value<span class=\"ff2\">, <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>netto <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>accessor<span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>vendita, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>relativo<span class=\"_ _68\"> </span></span></span>valore <span class=\"_ _10\"> </span>d'uso, <span class=\"_ _10\"> </span>determ<span class=\"_ _1\"></span>inato <span class=\"_ _10\"> </span>attualizzando <span class=\"_ _10\"> </span>i <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>finanziari <span class=\"_ _10\"> </span>futuri <span class=\"_ _10\"> </span>stima<span class=\"_ _1\"></span>ti <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>tale <span class=\"_ _10\"> </span>attivit\u00e0, <span class=\"_ _10\"> </span>inclu<span class=\"_ _1\"></span>si, <span class=\"_ _10\"> </span>se <span class=\"_ _10\"> </span>significativi <span class=\"_ _5\"> </span>e ragionevolmente <span class=\"_ _1\"></span>determina<span class=\"_ _1\"></span>bili, quelli<span class=\"_ _1\"></span> derivanti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>cessione <span class=\"_ _1\"></span>al termin<span class=\"_ _1\"></span>e della <span class=\"_ _1\"></span>relativa <span class=\"_ _1\"></span>vita u<span class=\"_ _1\"></span>tile, al <span class=\"_ _1\"></span>netto deg<span class=\"_ _1\"></span>li <span class=\"_ _1\"></span>eventuali<span class=\"_ _0\"></span> oneri <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>dismission<span class=\"_ _1\"></span>e. <span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span>dete<span class=\"_ _1\"></span>rminare <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>d'uso, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>fl<span class=\"_ _0\"></span>ussi <span class=\"_ _4\"></span>finanziari <span class=\"_ _1\"></span>futuri <span class=\"_ _1\"></span>attesi<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>attualizzati <span class=\"_ _4\"></span>utilizzando <span class=\"_ _4\"></span>un tass<span class=\"_ _1\"></span>o di sconto <span class=\"_ _1\"></span>al lordo <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>imposte che <span class=\"_ _1\"></span>riflette <span class=\"_ _1\"></span>le valutazio<span class=\"_ _1\"></span>ni corrent<span class=\"_ _1\"></span>i di me<span class=\"_ _1\"></span>rcato del c<span class=\"_ _1\"></span>osto del d<span class=\"_ _1\"></span>enaro, rappo<span class=\"_ _1\"></span>rtato al <span class=\"_ _1\"></span>periodo dell\u2019investimento <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>ai <span class=\"_ _21\"> </span>rischi <span class=\"_ _e\"> </span>specifici <span class=\"_ _e\"> </span>dell'a<span class=\"ff2\">ttivit\u00e0. <span class=\"_ _e\"> </span>Per <span class=\"_ _21\"> </span>un'attivit\u00e0 <span class=\"_ _e\"> </span>che <span class=\"_ _e\"> </span>non <span class=\"_ _21\"> </span>genera <span class=\"_ _b\"> </span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _e\"> </span>finanziari <span class=\"_ _e\"> </span>ampiamente<span class=\"_ _1\"></span> </span>indipendenti, il va<span class=\"_ _1\"></span>lore recuperabile \u00e8 d<span class=\"_ _1\"></span>eterminato in re<span class=\"_ _1\"></span>lazione alla CGU cu<span class=\"_ _1\"></span>i tale attivit\u00e0 appar<span class=\"_ _1\"></span>tiene.  <span class=\"_ _0\"></span> Una perdita di <span class=\"_ _0\"></span>valore \u00e8 riconosciuta a conto economico complessivo qualora il valo<span class=\"_ _0\"></span><span class=\"ff5\">re <span class=\"_ _0\"></span>di iscrizione dell\u2019attivit\u00e0, o della </span>CGU <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>la <span class=\"_ _2\"></span>stessa <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>allocata, <span class=\"_ _2\"></span>sia <span class=\"_ _c\"></span>superiore <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>relativo <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>recuperabile. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>riduzioni <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>CGU <span class=\"_ _2\"></span>sono imputate <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>primo <span class=\"_ _2\"></span>luogo <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>contabile <span class=\"_ _2\"></span>dell\u2019eventuale <span class=\"_ _2\"></span>avviamento <span class=\"_ _2\"></span>attribuito <span class=\"_ _2\"></span>alla<span class=\"_ _2\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>stessa <span class=\"_ _c\"></span>e, <span class=\"_ _2\"></span>quindi, <span class=\"_ _2\"></span>a </span>riduzione <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>altre <span class=\"_ _d\"></span>attivi<span class=\"_ _1\"></span>t\u00e0, <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>proporzione<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>loro <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>nei <span class=\"_ _c\"></span>limiti <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"></span>relativo<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>valor<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>recupe<span class=\"_ _1\"></span>rabile. <span class=\"_ _c\"></span>Se vengono  meno <span class=\"_ _b\"> </span>i  presupposti <span class=\"_ _b\"> </span>per  una <span class=\"_ _b\"> </span>svalutazione  precedentemen<span class=\"_ _1\"></span>te  effettuata, <span class=\"_ _b\"> </span>il  valore <span class=\"_ _b\"> </span>contabile  dell\u2019attivit\u00e0  \u00e8 r<span class=\"ff5\">ipristinato <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>imputazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>conto <span class=\"_ _0\"></span>economico, <span class=\"_ _0\"></span>nei <span class=\"_ _2\"></span>limiti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>netto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>carico <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>oggetto <span class=\"_ _2\"></span>avrebbe </span>avuto se non fosse <span class=\"_ _1\"></span>stata effettuata l<span class=\"_ _1\"></span>a svalutazione e fos<span class=\"_ _1\"></span>sero stati effettu<span class=\"_ _1\"></span>ati i relativi am<span class=\"_ _1\"></span>mortamenti.<span class=\"_ _68\"> </span>Crediti commerc<span class=\"_ _1\"></span>iali I <span class=\"_ _2\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>trasferiment<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>beni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>dalla <span class=\"_ _2\"></span>prestazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _c\"></span>secondo <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>termini previsti <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span><span class=\"ff5\">base <span class=\"_ _c\"></span>alle <span class=\"_ _d\"> </span>disposizioni <span class=\"_ _c\"></span>dell\u2019IFRS <span class=\"_ _c\"></span>15 <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>classificati <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>funzione <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>natura <span class=\"_ _c\"></span>del </span>debitore e/o dell<span class=\"_ _1\"></span>a data di scadenz<span class=\"_ _1\"></span>a del credito (tale<span class=\"_ _1\"></span> definizione include le <span class=\"_ _1\"></span>fatture da eme<span class=\"_ _1\"></span>ttere per servizi gi\u00e0 <span class=\"_ _1\"></span>prestati).  Inoltre, poich\u00e9 <span class=\"_ _1\"></span>generalmente i<span class=\"_ _1\"></span> crediti comme<span class=\"_ _1\"></span>rciali sono a breve <span class=\"_ _1\"></span>termine e non<span class=\"_ _1\"></span> prevedono <span class=\"_ _1\"></span>la corresponsio<span class=\"_ _1\"></span>ne di intere<span class=\"_ _1\"></span>ssi, non s<span class=\"_ _1\"></span>i p<span class=\"_ _1\"></span>rocede <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>alcolo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzato, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bilizzati <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>nominale <span class=\"_ _1\"></span>riportat<span class=\"_ _1\"></span>o nell<span class=\"_ _1\"></span>e fatture <span class=\"_ _1\"></span>emesse <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>stipula<span class=\"_ _1\"></span>ti con<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>lientela: <span class=\"_ _1\"></span>questa disposi<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>\u00e8 a<span class=\"_ _1\"></span>dottata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _4\"></span>che hanno <span class=\"_ _2\"></span>una <span class=\"_ _c\"></span>durata <span class=\"_ _2\"></span>contrattu<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>superio<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>dodici <span class=\"_ _2\"></span>mesi, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>eno <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sia <span class=\"_ _c\"></span>particolar<span class=\"_ _1\"></span>mente <span class=\"_ _2\"></span>significativo. <span class=\"_ _2\"></span>La scelta <span class=\"_ _4\"></span>deriva <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>fatto <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>breve <span class=\"_ _4\"></span>termine <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>lta <span class=\"_ _1\"></span>mo<span class=\"ff2\">lto <span class=\"_ _1\"></span>simi<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>applicando<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>storico </span>o il criterio del co<span class=\"_ _1\"></span>sto ammortizzato <span class=\"_ _1\"></span>e l\u2019impatto della lo<span class=\"_ _1\"></span>gica di attualizzazione<span class=\"_ _1\"></span> sarebbe dunque de<span class=\"_ _1\"></span>l tutto trascur<span class=\"_ _1\"></span>abile.<span class=\"_ _68\"> </span>I <span class=\"_ _c\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>soggetti <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>verifica <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>(c.d. <span class=\"_ _d\"></span><span class=\"ff7\">im<span class=\"_ _1\"></span>pairment<span class=\"ff2\">) <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>alle <span class=\"_ _2\"></span>disposizion<span class=\"_ _1\"></span>i </span></span>dell\u2019IFRS <span class=\"_ _1\"></span>9. Ai <span class=\"_ _1\"></span>fini del <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di valutazi<span class=\"_ _1\"></span>one, i c<span class=\"_ _1\"></span>rediti com<span class=\"_ _1\"></span>merciali <span class=\"_ _1\"></span>sono suddivi<span class=\"_ _1\"></span>si per <span class=\"_ _1\"></span>fasce te<span class=\"_ _1\"></span>mporali di <span class=\"_ _1\"></span>scaduto. P<span class=\"_ _1\"></span>er i <span class=\"_ _0\"></span>crediti <span class=\"_ _2\"></span><span class=\"ff7\">performing</span> <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>effettua <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>collettiva <span class=\"_ _0\"></span>raggruppando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>singole<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>esposizioni <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di credito <span class=\"_ _1\"></span>similare. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _4\"></span>sulla base <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _4\"></span>attese lungo <span class=\"_ _4\"></span>la vita <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito, <span class=\"_ _1\"></span>determinate <span class=\"_ _4\"></span>partendo<span class=\"_ _0\"></span> dalle <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _c\"></span>registrate <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>caratteristiche <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rischio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>credito <span class=\"_ _d\"></span>simili <span class=\"_ _c\"></span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>esper<span class=\"_ _0\"></span>ienze <span class=\"_ _c\"></span>storiche, <span class=\"_ _c\"></span>e rettificate al fine <span class=\"_ _1\"></span>di riflettere le prev<span class=\"_ _1\"></span>isioni delle condiz<span class=\"_ _1\"></span>ioni economiche <span class=\"_ _1\"></span>future.<span class=\"_ _68\"> </span>Rimanenze<span class=\"_ _68\"> </span>Le rimanenze son<span class=\"_ _1\"></span>o beni:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">posseduti per la ven<span class=\"_ _1\"></span>dita nel normale svo<span class=\"_ _1\"></span>lgimento dell<span class=\"_ _1\"></span>\u2019attivit\u00e0;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">impiegati nei p<span class=\"_ _1\"></span>rocessi produtt<span class=\"_ _1\"></span>ivi per la vendita;<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">sotto <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>orma <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>materiali <span class=\"_ _c\"></span>o <span class=\"_ _d\"></span>fornitu<span class=\"_ _1\"></span>re <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>beni <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>impie<span class=\"_ _1\"></span>garsi <span class=\"_ _d\"></span>nel <span class=\"_ _c\"></span>processo <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>prod<span class=\"_ _1\"></span>uzione <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>nella <span class=\"_ _c\"></span>prestazione <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span></span></span>servizi.<span class=\"_ _68\"> </span>Le <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>imanenze <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>rilevate <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>costo <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>successivamente <span class=\"_ _4\"></span>valutate <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>minore <span class=\"_ _4\"></span>tra <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>costo <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _4\"></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>realizzo. <span class=\"_ _4\"></span>Il <span class=\"_ _1\"></span>valor<span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>realizzo <span class=\"_ _4\"></span>rappresenta <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>ezzo <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>i ven<span class=\"_ _1\"></span>dita <span class=\"_ _1\"></span>stimato <span class=\"_ _4\"></span>meno <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>stimati <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>completamento <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>costi s<span class=\"_ _1\"></span>timati <span class=\"_ _1\"></span>necessar<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>per realizzare <span class=\"_ _1\"></span>la vendita.<span class=\"_ _68\"> </span>Il costo<span class=\"_ _1\"></span> delle <span class=\"_ _1\"></span>rimanenze<span class=\"_ _1\"></span> comprende <span class=\"_ _1\"></span>tutti <span class=\"_ _1\"></span>i cost<span class=\"_ _1\"></span>i di <span class=\"_ _1\"></span>acquisto, <span class=\"_ _1\"></span>i costi<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>trasformazion<span class=\"_ _1\"></span>e oltre <span class=\"_ _1\"></span>che g<span class=\"_ _1\"></span>li altri costi <span class=\"_ _1\"></span>sostenuti<span class=\"_ _1\"></span> pe<span class=\"_ _1\"></span>r<span class=\"_ _68\"> </span>portare le <span class=\"_ _0\"></span>rimanenze nel luogo <span class=\"_ _0\"></span>e nelle <span class=\"_ _0\"></span>condizioni attuali mentre non <span class=\"_ _0\"></span>include le differenze cambio <span class=\"_ _0\"></span>in caso <span class=\"_ _0\"></span>di rimanenze<span class=\"_ _68\"> </span>fatturate <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>estera. <span class=\"_ _1\"></span>In <span class=\"_ _4\"></span>conf<span class=\"_ _0\"></span>ormit\u00e0 <span class=\"_ _4\"></span>con <span class=\"_ _1\"></span>quanto <span class=\"_ _1\"></span>previsto <span class=\"_ _4\"></span>dallo I<span class=\"_ _1\"></span>AS <span class=\"_ _1\"></span>2, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>determinazione <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>ri<span class=\"_ _0\"></span>manenze<span class=\"_ _1\"></span> viene utilizzato i<span class=\"_ _1\"></span>l metodo del costo <span class=\"_ _1\"></span>medio ponderato.<span class=\"_ _68\"> </span>Quando <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>valore <span class=\"_ _4\"></span>netto <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>realizzo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _4\"></span>inferiore <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>costo, <span class=\"_ _1\"></span><span class=\"ff5\">l\u2019eccedenz<span class=\"_ _1\"></span>a<span class=\"ff2\"> <span class=\"_ _1\"></span>viene <span class=\"_ _4\"></span>svalutata <span class=\"_ _4\"></span>immediatamente <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>conto <span class=\"_ _4\"></span>economico.<span class=\"_ _68\"> </span></span></span>Attivit\u00e0 destinate al<span class=\"_ _1\"></span>la vendita e discontinu<span class=\"_ _1\"></span>ed operations<span class=\"_ _68\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>corren<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>gruppi <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>dismissione <span class=\"_ _0\"></span>(o <span class=\"_ _c\"></span><span class=\"ff7\">discont<span class=\"_ _1\"></span>inued <span class=\"_ _0\"></span>operations<span class=\"ff2\">) <span class=\"_ _0\"></span>sono<span class=\"_ _68\"> </span></span></span>classificate <span class=\"_ _2\"></span>come <span class=\"_ _c\"></span>des<span class=\"_ _1\"></span>tinate <span class=\"_ _2\"></span>alla <span class=\"_ _c\"></span>vendita <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>relativo <span class=\"_ _2\"></span>valore <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>iscrizione <span class=\"_ _2\"></span>sar\u00e0 <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ec<span class=\"_ _1\"></span>uperato <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>attraverso <span class=\"_ _2\"></span>la<span class=\"_ _68\"> </span>vendita <span class=\"_ _0\"></span>anzi<span class=\"ff5\">ch\u00e9 <span class=\"_ _0\"></span>attraverso <span class=\"_ _2\"></span>l\u2019uso <span class=\"_ _0\"></span>continuativo. <span class=\"_ _0\"></span>Questa <span class=\"_ _0\"></span>condizione <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>considera <span class=\"_ _0\"></span>rispettata <span class=\"_ _0\"></span>quando <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>vendita <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>altamente<span class=\"_ _68\"> </span></span>probabile e l\u2019attivit\u00e0 o i<span class=\"_ _1\"></span>l gruppo in dismissione \u00e8 dispo<span class=\"_ _1\"></span>nibile per una vendita imm<span class=\"_ _1\"></span>ediata nelle sue attuali cond<span class=\"_ _1\"></span>izioni. Le<span class=\"_ _68\"> </span>attivit\u00e0 <span class=\"_ _4\"></span>non <span class=\"_ _4\"></span>correnti <span class=\"_ _1\"></span>destinat<span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>vendita, <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>afferenti <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>gruppi <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>dismissione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>passivit\u00e0<span class=\"_ _68\"> </span>direttamente assoc<span class=\"_ _1\"></span>iabili sono rilev<span class=\"_ _1\"></span>ate nello stato pat<span class=\"_ _1\"></span>rimoniale separa<span class=\"_ _1\"></span>tamente dalle altre <span class=\"_ _1\"></span>attivit\u00e0 e passivit\u00e0 <span class=\"_ _1\"></span>correnti.<span class=\"_ _68\"> </span>Le attivit\u00e0 non correnti dest<span class=\"_ _1\"></span>inate alla vendita non sono oggetto di ammorta<span class=\"_ _1\"></span>mento e sono valutate al minore tra<span class=\"_ _1\"></span> il <span class=\"_ _0\"></span>valo<span class=\"_ _1\"></span>re<span class=\"_ _68\"> </span>di <span class=\"_ _c\"></span>iscrizione <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>relativo <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _c\"></span>value</span>, <span class=\"_ _c\"></span>ridotto <span class=\"_ _d\"></span>degli <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ven<span class=\"_ _1\"></span>dita. <span class=\"_ _c\"></span>La <span class=\"_ _d\"></span>classifica<span class=\"_ _1\"></span>zione <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>una <span class=\"_ _c\"></span>partecipazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>valu<span class=\"_ _1\"></span>tata<span class=\"_ _68\"> </span>secondo <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>patrimon<span class=\"_ _1\"></span>io <span class=\"_ _1\"></span>netto, <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>quota <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _4\"></span>partecipazion<span class=\"_ _1\"></span>e, <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>destina<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>al<span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vendi<span class=\"_ _1\"></span>ta, <span class=\"_ _4\"></span>implica<span class=\"_ _68\"> </span>la <span class=\"_ _c\"></span>sospensione <span class=\"_ _c\"></span>dell\u2019applicazione <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>tale <span class=\"_ _c\"></span>criterio <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>val<span class=\"_ _1\"></span>utazione <span class=\"_ _c\"></span>all\u2019intera <span class=\"_ _c\"></span>partecipazione <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>sola <span class=\"_ _d\"></span>quo<span class=\"_ _1\"></span>ta <span class=\"_ _c\"></span>classificata<span class=\"_ _68\"> </span>come <span class=\"_ _0\"></span>attivit\u00e0 destinata alla <span class=\"_ _0\"></span>vendita; <span class=\"_ _0\"></span>pertanto, in <span class=\"_ _0\"></span>queste <span class=\"_ _0\"></span>fattispecie il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>di i<span class=\"_ _0\"></span>scri<span class=\"_ _1\"></span>zione <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>fatto <span class=\"_ _0\"></span>pari al <span class=\"_ _0\"></span>valore derivante<span class=\"_ _68\"> </span>dall\u2019applicazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>metodo del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>netto alla <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>riclassifica. Le <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>di partecipazione <span class=\"_ _0\"></span>non<span class=\"_ _68\"> </span>classificate <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>destinate <span class=\"_ _0\"></span>alla <span class=\"_ _c\"></span>vendita <span class=\"_ _2\"></span>continuano <span class=\"_ _2\"></span>ad <span class=\"_ _c\"></span>essere <span class=\"_ _2\"></span>valuta<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>sec<span class=\"_ _1\"></span>ondo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>netto<span class=\"_ _1\"></span> fino alla conclus<span class=\"_ _1\"></span>ione del programma d<span class=\"_ _1\"></span>i vendita.<span class=\"_ _68\"> </span>L\u2019eventuale <span class=\"_ _4\"></span>differenza <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>valore <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>iscrizione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _4\"></span><span class=\"ff7\">fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _4\"></span>ridotto <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>oneri <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>vendita <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>impu<span class=\"_ _1\"></span>tata <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>conto <span class=\"_ _4\"></span>economic<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span></span></span>come svalutazione; le eventuali successive riprese di valore sono rilevate sino a <span class=\"_ _0\"></span>concorren<span class=\"_ _1\"></span>za delle svalutazioni rilevate<span class=\"_ _1\"></span> in precedenza, iv<span class=\"_ _1\"></span>i incluse quel<span class=\"_ _1\"></span>le riconosciute ante<span class=\"_ _1\"></span>riormente alla qual<span class=\"_ _1\"></span>ificazione dell\u2019a<span class=\"_ _1\"></span>ttivit\u00e0 come destina<span class=\"_ _1\"></span>ta alla vendita.<span class=\"ff2\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>corren<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>gruppi <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>dismissione, <span class=\"_ _2\"></span>classificate <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>destinate <span class=\"_ _2\"></span>alla<span class=\"_ _68\"> </span>vendita, cost<span class=\"_ _1\"></span>ituiscono una <span class=\"_ _1\"></span><span class=\"ff7\">discontinued o<span class=\"_ _1\"></span>perations<span class=\"ff2\"> se, <span class=\"_ _1\"></span>alternativa<span class=\"_ _1\"></span>mente: (i) rap<span class=\"_ _1\"></span>presentano <span class=\"_ _1\"></span>un ramo a<span class=\"_ _1\"></span>utonomo di <span class=\"_ _1\"></span>attivit\u00e0<span class=\"_ _68\"> </span></span></span>significativo <span class=\"_ _5\"> </span>o <span class=\"_ _10\"> </span>un\u2019a<span class=\"_ _1\"></span>rea <span class=\"_ _10\"> </span>geogra<span class=\"_ _1\"></span>fica <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>attivit<span class=\"ff2\">\u00e0 <span class=\"_ _10\"> </span>signific<span class=\"_ _1\"></span>ativa; <span class=\"_ _5\"> </span>(<span class=\"_ _0\"></span>ii) <span class=\"_ _5\"> </span>fanno <span class=\"_ _5\"> </span>parte <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>un <span class=\"_ _10\"> </span>programma <span class=\"_ _5\"></span>di <span class=\"_ _5\"> </span>dismissione <span class=\"_ _10\"> </span>di <span class=\"_ _5\"></span>un<span class=\"_ _68\"> </span></span>significativo <span class=\"_ _4\"></span>ramo <span class=\"_ _1\"></span>autonom<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>un\u2019area <span class=\"_ _4\"></span>geografica <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _1\"></span>significa<span class=\"_ _1\"></span>tiva; <span class=\"_ _1\"></span>o <span class=\"_ _4\"></span>(iii) <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>una <span class=\"_ _4\"></span>controllata <span class=\"_ _4\"></span>acquisit<span class=\"_ _0\"></span><span class=\"ff2 ls6\">a<span class=\"_ _68\"> </span></span>esclusivamente <span class=\"_ _30\"> </span>al <span class=\"_ _31\"> </span>fine <span class=\"_ _31\"> </span>della <span class=\"_ _31\"> </span>sua <span class=\"_ _31\"> </span>vendita. <span class=\"_ _30\"> </span>I <span class=\"_ _31\"> </span>risultati <span class=\"_ _31\"> </span>dell<span class=\"lsb\">e <span class=\"_ _31\"> </span></span><span class=\"ff7\">discontinued <span class=\"_ _31\"> </span>operations<span class=\"ff5\">, <span class=\"_ _30\"> </span>nonch\u00e9 <span class=\"_ _31\"> </span>l\u2019eventuale<span class=\"_ _1\"></span> </span></span>plusvalenza/<span class=\"_ _1\"></span>minusvalenza <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ealizzata <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>seguito <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>dismissio<span class=\"_ _1\"></span>ne, <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>indicati <span class=\"_ _c\"></span>distinta<span class=\"_ _1\"></span>mente <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>conto <span class=\"_ _c\"></span>econom<span class=\"_ _1\"></span>ico <span class=\"_ _c\"></span>in<span class=\"_ _68\"> </span>un\u2019apposita <span class=\"_ _1\"></span>voce, <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>effetti <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>scali<span class=\"_ _1\"></span>; i <span class=\"_ _1\"></span>valori <span class=\"_ _1\"></span>econo<span class=\"_ _1\"></span>mici del<span class=\"_ _1\"></span>le <span class=\"ff7\">discontinued <span class=\"_ _1\"></span>operat<span class=\"_ _1\"></span>ions<span class=\"ff2\"> son<span class=\"_ _1\"></span>o in<span class=\"_ _1\"></span>dicati anc<span class=\"_ _1\"></span>he<span class=\"_ _68\"> </span></span></span>per gli esercizi pos<span class=\"_ _1\"></span>ti a confronto.<span class=\"_ _68\"> </span>In <span class=\"_ _d\"></span>presenza <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>program<span class=\"_ _1\"></span>ma <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>vendita <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>una <span class=\"_ _d\"></span>controllata <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>comporta <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>perdita <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span>contr<span class=\"_ _1\"></span>ollo, <span class=\"_ _d\"></span>tutte <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>e<span class=\"_ _1\"></span> passivit\u00e0 di <span class=\"_ _0\"></span>tale <span class=\"_ _0\"></span>partecipata sono <span class=\"_ _0\"></span>classificate come <span class=\"_ _0\"></span>destinate alla <span class=\"_ _2\"></span>vendita,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>prescindere dal <span class=\"_ _0\"></span>fatto <span class=\"_ _0\"></span>che, dopo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cessione,<span class=\"_ _68\"> </span>si mantenga o <span class=\"_ _1\"></span>meno una quota di parteci<span class=\"_ _1\"></span>pazione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "Attivit\u00e0 finanziar<span class=\"_ _1\"></span>ie<span class=\"_ _68\"> </span>Al <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>loro <span class=\"_ _2\"></span>iniziale <span class=\"_ _2\"></span>rilevazione, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>devono <span class=\"_ _2\"></span>essere <span class=\"_ _2\"></span>classific<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>una <span class=\"_ _c\"></span>delle <span class=\"_ _2\"></span>tre <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tegorie<span class=\"_ _68\"> </span>sotto indicate su<span class=\"_ _1\"></span>lla base dei seguent<span class=\"_ _1\"></span>i elementi:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il modello di <span class=\"ff7\">bus<span class=\"_ _1\"></span>iness<span class=\"ff2\"> dell'entit\u00e0 per la g<span class=\"_ _1\"></span>estione delle attivit\u00e0 f<span class=\"_ _1\"></span>inanziarie;<span class=\"_ _68\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">le caratteristiche r<span class=\"_ _1\"></span>elative ai flussi <span class=\"_ _1\"></span>finanziari contra<span class=\"_ _1\"></span>ttuali dell'attivit<span class=\"_ _1\"></span>\u00e0 finanziaria.<span class=\"_ _68\"> </span></span></span>Le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"></span>finanziarie <span class=\"_ _d\"></span>vengono <span class=\"_ _10\"> </span>succe<span class=\"_ _1\"></span>ssivamente <span class=\"_ _5\"></span>cancella<span class=\"_ _1\"></span>te <span class=\"_ _10\"> </span>dal <span class=\"_ _5\"></span>bilanc<span class=\"_ _1\"></span>io <span class=\"_ _5\"> </span>solamente <span class=\"_ _5\"> </span>se <span class=\"_ _5\"> </span>la <span class=\"_ _10\"> </span>cess<span class=\"_ _1\"></span>ione <span class=\"_ _5\"> </span>ha <span class=\"_ _5\"> </span>comportato <span class=\"_ _5\"> </span>il<span class=\"_ _68\"> </span>sostanziale trasferimento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>connessi alle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>stesse. <span class=\"_ _0\"></span>Per <span class=\"_ _0\"></span>contro, <span class=\"_ _0\"></span>qualora <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>mantenu<span class=\"_ _1\"></span>ta<span class=\"_ _68\"> </span>una quota <span class=\"_ _1\"></span>parte ril<span class=\"_ _1\"></span>evante de<span class=\"_ _1\"></span>i rischi e <span class=\"_ _1\"></span>benefici <span class=\"_ _1\"></span>relativi <span class=\"_ _1\"></span>alle attivit\u00e0 <span class=\"_ _1\"></span>finanziarie <span class=\"_ _1\"></span>cedute, <span class=\"_ _1\"></span>queste continuan<span class=\"_ _1\"></span>o ad <span class=\"_ _1\"></span>essere iscritte<span class=\"_ _68\"> </span>in bilancio, ancorc<span class=\"_ _1\"></span>h\u00e9 giuridicamen<span class=\"_ _1\"></span>te la titolarit\u00e0 delle attivi<span class=\"_ _1\"></span>t\u00e0 stesse sia stata e<span class=\"_ _1\"></span>ffettivamente tras<span class=\"_ _1\"></span>ferita.<span class=\"_ _68\"> </span>a) Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al costo <span class=\"_ _1\"></span>ammortizzato<span class=\"_ _68\"> </span>Sono incluse nel<span class=\"_ _1\"></span>la presente categor<span class=\"_ _1\"></span>ia le attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie che soddisfano e<span class=\"_ _1\"></span>ntrambe le segu<span class=\"_ _1\"></span>enti condizioni:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _4\"></span>finanziaria <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>posseduta <span class=\"_ _4\"></span>secondo <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>modello <span class=\"_ _4\"></span>di <span class=\"ff7\">business<span class=\"ff2\"> <span class=\"_ _4\"></span><span class=\"ff5\">il <span class=\"_ _1\"></span>cui <span class=\"_ _1\"></span>obiettivo <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>consegu<span class=\"_ _1\"></span>ito <span class=\"_ _1\"></span>mediante <span class=\"_ _4\"></span>l\u2019incasso<span class=\"_ _68\"> </span></span></span></span></span></span>dei flussi finanz<span class=\"_ _1\"></span>iari previsti contra<span class=\"_ _1\"></span>ttualmente (<span class=\"ff7\">Business</span> <span class=\"ff5\">model \u201c<span class=\"ff7\">Ho<span class=\"_ _1\"></span>ld to Collect<span class=\"ff5\">\u201d);<span class=\"ff2\"> </span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _10\"> </span>contrattuali <span class=\"_ _10\"> </span>dell\u2019attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedon<span class=\"ff2\">o, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>determinate <span class=\"_ _10\"> </span>date, <span class=\"_ _10\"> </span>flussi <span class=\"_ _10\"> </span>finanziari <span class=\"_ _10\"> </span>rappresent<span class=\"_ _1\"></span>ati<span class=\"_ _68\"> </span></span></span></span>unicamente <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>pagamenti <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>dell\u2019interesse <span class=\"_ _2\"></span>sull\u2019importo <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>restituir<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>(c<span class=\"_ _0\"></span><span class=\"ff2\">.</span>d. <span class=\"_ _c\"></span>\u201cSPPI <span class=\"_ _2\"></span>test\u201d<span class=\"_ _68\"> </span>superato).<span class=\"_ _68\"> </span>All\u2019atto <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>rilevazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"></span>iniziale <span class=\"_ _d\"></span>tali <span class=\"_ _d\"></span>attivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _d\"> </span>sono <span class=\"_ _d\"> </span>contabilizzat<span class=\"_ _1\"></span>e <span class=\"_ _d\"> </span>al <span class=\"_ _5\"> </span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value<span class=\"ff2\">, <span class=\"_ _d\"></span>comprensivo <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>proventi <span class=\"_ _d\"></span>di<span class=\"_ _68\"> </span></span></span>transazione <span class=\"_ _e\"> </span>direttamente <span class=\"_ _e\"> </span>attribuibili <span class=\"_ _e\"> </span>allo <span class=\"_ _e\"> </span>strumento <span class=\"_ _e\"> </span>stesso. <span class=\"_ _21\"> </span>Success<span class=\"_ _1\"></span>ivamente <span class=\"_ _e\"> </span>alla <span class=\"_ _21\"> </span>rilevazione <span class=\"_ _e\"> </span>iniziale, <span class=\"_ _e\"> </span>le <span class=\"_ _21\"> </span>attivit\u00e0<span class=\"_ _68\"> </span>finanziarie <span class=\"_ _4\"></span>in esa<span class=\"_ _1\"></span>me <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>valutate <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizza<span class=\"_ _1\"></span>to, <span class=\"_ _1\"></span>utilizzando <span class=\"_ _4\"></span>il me<span class=\"_ _1\"></span>todo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tasso <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nteresse <span class=\"_ _1\"></span>effettivo. <span class=\"_ _1\"></span>Il <span class=\"_ _4\"></span>metodo<span class=\"_ _68\"> </span>del costo ammortizzato non viene utilizzato per le attivit\u00e0 <span class=\"ff5\">\u2013</span> <span class=\"_ _0\"></span>valorizzate al costo storico <span class=\"ff5\">\u2013</span> la <span class=\"_ _0\"></span>cui breve durata fa ritener<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>trascurabile <span class=\"_ _0\"></span>l\u2019effetto <span class=\"_ _2\"></span>dell\u2019a<span class=\"_ _1\"></span>pplicazione <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>logica <span class=\"_ _2\"></span>dell\u2019attualiz<span class=\"_ _1\"></span>zazione, <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>quelle <span class=\"_ _2\"></span>senza <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>scadenz<span class=\"_ _0\"></span><span class=\"ff2\">a <span class=\"_ _2\"></span>definita <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>i<span class=\"_ _68\"> </span></span>crediti a revoca. b) Attivit\u00e0 finanzia<span class=\"_ _1\"></span>rie valutate al fair val<span class=\"_ _1\"></span>ue con impatto sulla r<span class=\"_ _1\"></span>edditivit\u00e0 compless<span class=\"_ _1\"></span>iva<span class=\"_ _68\"> </span>Sono incluse nel<span class=\"_ _1\"></span>la presente categor<span class=\"_ _1\"></span>ia le attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie che soddisfano e<span class=\"_ _1\"></span>ntrambe le segu<span class=\"_ _1\"></span>enti condizioni:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019attivit\u00e0 <span class=\"_ _c\"></span>finanziaria <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>posseduta<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>secondo <span class=\"_ _c\"></span>un <span class=\"_ _d\"> </span>modello <span class=\"_ _d\"></span>di <span class=\"_ _d\"> </span><span class=\"ff7\">business<span class=\"ff2\"> <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cu<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>obiettivo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>conseguito <span class=\"_ _d\"></span>sia <span class=\"_ _c\"></span>mediante<span class=\"_ _68\"> </span></span></span></span></span>l\u2019incasso <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>flussi <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>ri prev<span class=\"_ _1\"></span>isti con<span class=\"_ _1\"></span>trattualmente <span class=\"_ _4\"></span>si<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>mediante <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>vendita <span class=\"_ _4\"></span>dell\u2019attivit\u00e0 <span class=\"_ _1\"></span>finanziaria <span class=\"_ _1\"></span>(<span class=\"_ _0\"></span><span class=\"ff7\">Busine<span class=\"_ _1\"></span>ss<span class=\"ff2\"> </span></span>model \u201c<span class=\"ff7\">Hold to Col<span class=\"_ _1\"></span>lect and Se<span class=\"ls8\">ll</span><span class=\"ff5\">\u201d);<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">i <span class=\"_ _10\"> </span>termini <span class=\"_ _10\"> </span>contrattuali <span class=\"_ _10\"> </span>dell\u2019attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _10\"> </span>finanziaria <span class=\"_ _10\"> </span>prevedono, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>determinate <span class=\"_ _10\"> </span>date, <span class=\"_ _5\"> </span>flussi <span class=\"_ _f\"> </span>finanziar<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>r<span class=\"_ _0\"></span>appresen<span class=\"_ _1\"></span>tati<span class=\"_ _68\"> </span></span></span>unicamente <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>pagamenti <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>dell\u2019interesse <span class=\"_ _2\"></span>sull\u2019importo <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>restituir<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>(c<span class=\"_ _0\"></span><span class=\"ff2\">.</span>d. <span class=\"_ _c\"></span>\u201cSPPI <span class=\"_ _2\"></span>test\u201d<span class=\"_ _68\"> </span>superato).<span class=\"_ _68\"> </span>Sono i<span class=\"_ _0\"></span>ncluse nella <span class=\"_ _0\"></span>presente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>categoria le <span class=\"_ _0\"></span>interessenze azionarie, non <span class=\"_ _0\"></span>qualificabili di <span class=\"_ _0\"></span>controllo, collegamento e <span class=\"_ _0\"></span>controllo<span class=\"_ _68\"> </span>congiunto, <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>detenute <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>finalit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>negoziazione, <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>esercitata <span class=\"_ _2\"></span>l\u2019opzione <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>designazione <span class=\"_ _2\"></span>al<span class=\"_ _1\"></span> fair value<span class=\"ff2\"> con impat<span class=\"_ _1\"></span>to sulla redditivit\u00e0 <span class=\"_ _1\"></span>complessiva. </span>All\u2019atto <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>rilevazione <span class=\"_ _5\"> </span>iniziale <span class=\"_ _5\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>contabilizz<span class=\"_ _1\"></span>ate <span class=\"_ _5\"> </span>al <span class=\"_ _10\"> </span><span class=\"ff7\">fair <span class=\"_ _5\"> </span>value<span class=\"ff2\">, <span class=\"_ _5\"> </span>comprensivo <span class=\"_ _5\"></span>dei <span class=\"_ _5\"> </span>costi <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>proventi <span class=\"_ _5\"> </span>di<span class=\"_ _68\"> </span></span></span>transazione <span class=\"_ _c\"></span>direttamente <span class=\"_ _d\"></span>attribuibili <span class=\"_ _c\"></span>allo <span class=\"_ _d\"></span>strumento <span class=\"_ _d\"></span>st<span class=\"_ _1\"></span>esso. <span class=\"_ _d\"></span>Successiva<span class=\"_ _1\"></span>mente <span class=\"_ _d\"></span>alla <span class=\"_ _c\"></span>ri<span class=\"_ _0\"></span>levazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>in<span class=\"_ _0\"></span>iziale, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>int<span class=\"_ _1\"></span>eressenze<span class=\"_ _68\"> </span>azionarie <span class=\"_ _d\"></span>non <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>controllo, <span class=\"_ _c\"></span>collegamento <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>ontrollo <span class=\"_ _d\"></span>congiunto,<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>va<span class=\"_ _1\"></span>lutate <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value</span>, <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _d\"></span>importi <span class=\"_ _c\"></span>rilevati <span class=\"_ _d\"></span>i<span class=\"_ _68\"> </span>n<span class=\"_ _68\"> </span>contropartita <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>patrimonio<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>(Pros<span class=\"_ _1\"></span>petto <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>redditivit\u00e0 <span class=\"_ _4\"></span>complessiva) <span class=\"_ _4\"></span>non <span class=\"_ _1\"></span>devono <span class=\"_ _4\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _4\"></span>successivamente <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>asferit<span class=\"_ _68\"> </span>i<span class=\"_ _68\"> </span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico, <span class=\"_ _2\"></span>neanch<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>caso <span class=\"_ _c\"></span>di <span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>ssione. <span class=\"_ _0\"></span>La <span class=\"_ _c\"></span>sola <span class=\"_ _2\"></span>compon<span class=\"_ _1\"></span>ente <span class=\"_ _2\"></span>riferibile <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>questione <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>\u00e8<span class=\"_ _68\"> </span>oggetto di rileva<span class=\"_ _1\"></span>zione a conto econo<span class=\"_ _1\"></span>mico \u00e8 rappresent<span class=\"_ _1\"></span>ata dai relativi <span class=\"_ _1\"></span>dividendi. Per i titoli di capitale inclusi in questa cat<span class=\"_ _0\"></span>egoria, non quotati in un mercato attivo, il criter<span class=\"_ _1\"></span>io del costo \u00e8 utilizzato quale<span class=\"_ _68\"> </span>stima <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span><span class=\"ff7\">fair <span class=\"_ _4\"></span>val<span class=\"_ _0\"></span>ue<span class=\"ff2\"> <span class=\"_ _4\"></span>soltanto <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>via <span class=\"_ _4\"></span>residuale <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>limitatamente <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>poche <span class=\"_ _4\"></span>circostanze, <span class=\"_ _4\"></span>ossia <span class=\"_ _4\"></span>quando <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>pi\u00f9 <span class=\"_ _4\"></span>recenti <span class=\"_ _4\"></span>informazioni<span class=\"_ _68\"> </span></span></span>per <span class=\"_ _2\"></span>valutare <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>insufficienti, <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ppure <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>un'ampia <span class=\"_ _2\"></span>gamma <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>possibili <span class=\"_ _0\"></span>valutazioni <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ue</span> <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>il<span class=\"_ _68\"> </span>costo rappresen<span class=\"_ _1\"></span>ta la migliore stima de<span class=\"_ _1\"></span>l <span class=\"ff7\">fair value</span> in tale gam<span class=\"_ _1\"></span>ma di valori.<span class=\"_ _68\"> </span>c) Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate a<span class=\"_ _1\"></span>l fair value con impa<span class=\"_ _1\"></span>tto a conto economico<span class=\"_ _68\"> </span>Sono <span class=\"_ _d\"></span>classificate <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _d\"></span>questa <span class=\"_ _d\"></span>c<span class=\"ff5\">at<span class=\"_ _0\"></span>egoria <span class=\"_ _d\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"> </span>diverse <span class=\"_ _d\"> </span>da <span class=\"_ _5\"> </span>quelle <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"> </span>tra <span class=\"_ _5\"> </span>le <span class=\"_ _d\"> </span>\u201cAttivit\u00e0 <span class=\"_ _d\"> </span>finanziarie<span class=\"_ _68\"> </span></span>valutate <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"> </span>ammortizzat<span class=\"_ _1\"></span>o\u201d  e <span class=\"_ _10\"> </span>tra  le <span class=\"_ _10\"> </span>\u201cAttivit\u00e0  f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _f\"> </span>valutate <span class=\"_ _10\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff7\">fair <span class=\"_ _10\"> </span>val<span class=\"_ _0\"></span>ue<span class=\"ff2\"> <span class=\"_ _f\"> </span>con  i<span class=\"_ _1\"></span>mpatto <span class=\"_ _f\"> </span>sulla <span class=\"_ _10\"> </span>r<span class=\"_ _0\"></span>edditivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _68\"> </span></span></span>complessiva\u201d.<span class=\"ff2\"> </span>Sono <span class=\"_ _5\"> </span>incluse <span class=\"_ _5\"></span>nella <span class=\"_ _5\"></span>presente <span class=\"_ _d\"></span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _5\"></span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"></span>finanziarie <span class=\"_ _d\"></span>detenute <span class=\"_ _5\"> </span>per <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>negoziazione <span class=\"_ _5\"></span>e <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>contratti <span class=\"_ _5\"> </span>derivati <span class=\"_ _5\"> </span>non<span class=\"_ _68\"> </span>classificabili <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura<span class=\"_ _1\"></span> (che <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>rappresentati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il <span class=\"ff7\">fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>positivo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span><span class=\"ff7\">fai<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff7\">r<span class=\"_ _68\"> </span></span></span></span>value<span class=\"ff2\"> \u00e8 negativo).<span class=\"_ _1\"></span> </span>All\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>impatto <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>vengono<span class=\"_ _68\"> </span></span></span>rilevate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span>, <span class=\"_ _0\"></span>senza<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>considerare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>proventi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>transazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>attribuib<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>stesso<span class=\"_ _1\"></span>.<span class=\"_ _68\"> </span>Alle <span class=\"_ _c\"></span>date <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>successive <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>valorizzate <span class=\"_ _2\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>effetti <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _c\"></span>sono <span class=\"_ _2\"></span>imputati <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>conto<span class=\"_ _1\"></span> economico.<span class=\"_ _68\"> </span>Strumenti finanziar<span class=\"_ _1\"></span>i derivati e operazion<span class=\"_ _1\"></span>i di copertura<span class=\"_ _68\"> </span>Gli strumenti f<span class=\"_ _1\"></span>inanziari deriva<span class=\"_ _1\"></span>ti sono <span class=\"ff5\">contabilizzati in acco<span class=\"_ _1\"></span>rdo alle disposizion<span class=\"_ _1\"></span>i dell\u2019IFRS 9.<span class=\"ff2\"> </span></span>Alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>stipula <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>inizialme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>contabilizzati <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>come<span class=\"_ _68\"> </span>attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>conto <span class=\"_ _2\"></span>econom<span class=\"_ _1\"></span>ico <span class=\"_ _2\"></span>qua<span class=\"_ _0\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>come<span class=\"_ _68\"> </span>passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie valutate al <span class=\"ff7\">fair value</span> con <span class=\"_ _1\"></span>impatto a conto ec<span class=\"_ _1\"></span>onomico quando <span class=\"_ _1\"></span>il <span class=\"ff7\">fair value</span> \u00e8 negativo.<span class=\"_ _68\"> </span>Se <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iari <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>contabilizzati <span class=\"_ _c\"></span>quali <span class=\"_ _d\"></span>strument<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>copertura<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"></span>value</span> <span class=\"_ _d\"></span>rilevate<span class=\"_ _68\"> </span>successivamente <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>iscrizione <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>trattate <span class=\"_ _4\"></span>quali <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>risultato <span class=\"_ _4\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span>Se, <span class=\"_ _4\"></span>invece, <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span>derivati soddisfano i requisiti per essere classificati come strumenti di copertura, le successive variazion<span class=\"_ _1\"></span>i del <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> sono contabilizza<span class=\"_ _1\"></span>te seguendo specifici c<span class=\"_ _1\"></span>riteri, di segui<span class=\"_ _1\"></span>to illustrati.<span class=\"_ _68\"> </span>Uno strumento f<span class=\"_ _1\"></span>inanziario derivato \u00e8 <span class=\"_ _1\"></span>classificato com<span class=\"_ _1\"></span>e di copertura s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>viene docu<span class=\"_ _1\"></span>mentata in modo <span class=\"_ _1\"></span>formale la relaz<span class=\"_ _1\"></span>ione<span class=\"_ _68\"> </span>fra <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>strumento <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>copertura <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>l\u2019elemento <span class=\"_ _d\"></span>coperto, <span class=\"_ _d\"></span>includendo <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>obiett<span class=\"_ _1\"></span>ivi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>gestione <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rischio, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>strategia <span class=\"_ _d\"> </span>per<span class=\"_ _68\"> </span>effettuare la<span class=\"_ _1\"></span> copertura e i m<span class=\"_ _1\"></span>etodi che sa<span class=\"_ _1\"></span>ranno utilizzati <span class=\"_ _1\"></span>per verificarne<span class=\"_ _1\"></span> l\u2019efficacia p<span class=\"_ _1\"></span>ros<span class=\"_ _0\"></span>pettica e r<span class=\"_ _1\"></span>etrospettiva. L<span class=\"_ _1\"></span>\u2019efficacia<span class=\"_ _68\"> </span>di ciascuna cope<span class=\"_ _1\"></span>rtura \u00e8 verificata si<span class=\"_ _1\"></span>a al momento d<span class=\"_ _1\"></span>i accensione di ciascun<span class=\"_ _1\"></span>o strumento der<span class=\"_ _1\"></span>ivato sia durante l<span class=\"_ _1\"></span>a sua vita, <span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>in <span class=\"_ _5\"></span>particolare <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>ogni <span class=\"_ _5\"> </span>chiusura <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _5\"></span>infrannuale. <span class=\"_ _d\"></span>Generalmente, <span class=\"_ _d\"></span>una <span class=\"_ _10\"> </span>coper<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ura <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _5\"> </span>considerata<span class=\"_ _1\"></span> altamente \u201cefficace\u201d se, sia <span class=\"_ _0\"></span>all\u2019inizio sia <span class=\"_ _0\"></span>durante la sua <span class=\"_ _0\"></span>vita, i <span class=\"_ _0\"></span>cambiamenti del <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\">, nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span></span>fair value <span class=\"_ _0\"></span>hedge<span class=\"ff2\">,<span class=\"_ _68\"> </span></span></span>o <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>fl<span class=\"_ _0\"></span>ussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>attesi <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>futuro, <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">cash <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>low<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>hedge<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _4\"></span>dell\u2019elemento <span class=\"_ _4\"></span>coperto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sostanzialm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span><span class=\"ff2\">compensa<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span></span></span></span>dai cambiament<span class=\"_ _1\"></span>i del <span class=\"ff7\">fair value</span> dello stru<span class=\"_ _1\"></span>mento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _68\"> </span>Il principio cont<span class=\"_ _1\"></span>abile IFRS 9 prev<span class=\"_ _1\"></span>ede la possibilit\u00e0 di d<span class=\"_ _1\"></span>esignare le seguen<span class=\"_ _1\"></span>ti tre relazioni di cop<span class=\"_ _1\"></span>ertura:<span class=\"_ _68\"> </span>a)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>(fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>hedge)</span>: <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span>passivit\u00e0 <span class=\"_ _5\"></span>iscritte <span class=\"_ _5\"></span>in <span class=\"_ _5\"> </span>bilancio, <span class=\"_ _5\"> </span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variazioni <span class=\"_ _5\"></span>del <span class=\"_ _5\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>ue</span> <span class=\"_ _5\"></span>dello <span class=\"_ _5\"> </span>strumento <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>copertura <span class=\"_ _5\"></span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _68\"> </span>dell\u2019oggetto del<span class=\"_ _1\"></span>la copertura sono <span class=\"_ _1\"></span>imputate al conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff2\"> </span>b)<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>copertura <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _c\"></span>(<span class=\"ff7\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _c\"></span>hedge</span>): <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>coperture <span class=\"_ _c\"></span>finalizzate <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>neutralizzare <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span>variazioni nei flussi di cassa ori<span class=\"_ _0\"></span>ginat<span class=\"_ _1\"></span>i dall\u2019esecuzione futura di obbligazioni contrattualmente definite alla data<span class=\"_ _68\"> </span>di riferimento del <span class=\"_ _0\"></span>bilancio, le variazioni del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> dello <span class=\"_ _0\"></span>strumento derivato registrate successivament<span class=\"_ _1\"></span>e alla<span class=\"_ _68\"> </span>prima rilev<span class=\"_ _1\"></span>azione sono <span class=\"_ _1\"></span>contabilizza<span class=\"_ _1\"></span>te, limitata<span class=\"_ _1\"></span>mente alla sol<span class=\"_ _1\"></span>a quota e<span class=\"_ _1\"></span>fficace, n<span class=\"_ _1\"></span>el conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessivo<span class=\"_ _1\"></span> e quind<span class=\"_ _1\"></span>i in <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>riserva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonio <span class=\"_ _1\"></span>netto. <span class=\"_ _1\"></span>Quando <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>manifesta<span class=\"ff5\">no g<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>ffetti e<span class=\"_ _1\"></span>conomici o<span class=\"_ _1\"></span>riginati <span class=\"_ _1\"></span>dall\u2019oggetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _68\"> </span></span>copertura, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>contabilizzata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riversata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>econo<span class=\"_ _1\"></span>mico. <span class=\"_ _0\"></span>Qualora<span class=\"_ _68\"> </span>la <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>perfett<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>efficace, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">fair v<span class=\"_ _1\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strume<span class=\"_ _1\"></span>nto di<span class=\"_ _1\"></span> cop<span class=\"_ _1\"></span>ertura r<span class=\"_ _1\"></span>iferibile <span class=\"_ _1\"></span>alla<span class=\"_ _68\"> </span></span></span>porzione ineffica<span class=\"_ _1\"></span>ce dello stesso <span class=\"_ _1\"></span>\u00e8 immediatamente r<span class=\"_ _1\"></span>ilevata nel conto e<span class=\"_ _1\"></span>conomico. c)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra di un investimento net<span class=\"_ _1\"></span>to in una gestione est<span class=\"_ _1\"></span>era (<span class=\"ff7\">net investment hedg<span class=\"_ _1\"></span>e<span class=\"ff2 lsa\">).<span class=\"_ _68\"> </span></span></span></span></span><span class=\"ff3 ls0\"><span class=\"ff2\"><span class=\"ff7\"><span class=\"ff2 lsa\"><span class=\"ls0\"> </span></span></span></span></span>Se <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>verifiche <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>confermano <span class=\"_ _2\"></span>l\u2019efficacia <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>copertura, <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>quel <span class=\"_ _c\"></span><span class=\"ff2\">momento <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>copertura vien<span class=\"_ _1\"></span>e interrotta e <span class=\"_ _1\"></span>il contratto derivato<span class=\"_ _1\"></span> di copertu<span class=\"_ _1\"></span>ra viene riclassifi<span class=\"_ _1\"></span>cato tra le attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _1\"></span> </span>value<span class=\"ff2\"> <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>impatto <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>economico <span class=\"_ _c\"></span>oppure <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _d\"></span>valutate <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>impatto <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>economico. La re<span class=\"_ _1\"></span>lazione di copertu<span class=\"_ _1\"></span>ra, inoltre, cessa qu<span class=\"_ _1\"></span>ando:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il derivato scade, <span class=\"_ _1\"></span>viene venduto, <span class=\"_ _1\"></span>rescisso o eserc<span class=\"_ _1\"></span>itato<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019elemento cope<span class=\"_ _1\"></span>rto \u00e8 venduto, sc<span class=\"_ _1\"></span>ade o \u00e8 rimborsato<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">non \u00e8 pi\u00f9 altament<span class=\"_ _1\"></span>e <span class=\"ff5\">probabile che l<span class=\"_ _1\"></span>\u2019operazione futu<span class=\"_ _1\"></span>ra coperta venga posta in<span class=\"_ _1\"></span> essere<span class=\"_ _68\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "Attivit\u00e0 finanziarie Al momento della loro iniziale rilevazione, le attivit\u00e0 finanziarie devono essere classificate in una delle tre categorie sotto indicate sulla base dei seguenti elementi: \u25cf  il modello di business dell'entit\u00e0 per la gestione delle attivit\u00e0 finanziarie; \u25cf  le caratteristiche relative ai flussi finanziari contrattuali dell'attivit\u00e0 finanziaria. Le  attivit\u00e0 finanziarie vengono  successivamente cancellate  dal bilancio  solamente  se  la  cessione  ha  comportato  il sostanziale trasferimento di tutti i rischi e benefici connessi alle attivit\u00e0 stesse. Per contro, qualora sia stata mantenuta una quota parte rilevante dei rischi e benefici relativi alle attivit\u00e0 finanziarie cedute, queste continuano ad essere iscritte in bilancio, ancorch\u00e9 giuridicamente la titolarit\u00e0 delle attivit\u00e0 stesse sia stata effettivamente trasferita. a) Attivit\u00e0 finanziarie valutate al costo ammortizzato Sono incluse nella presente categoria le attivit\u00e0 finanziarie che soddisfano entrambe le seguenti condizioni: \u25cf  l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un modello di business il cui obiettivo \u00e8 conseguito mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (Business model \u201cHold to Collect\u201d); \u25cf  i  termini  contrattuali  dell\u2019attivit\u00e0  finanziaria  prevedono,  a  determinate  date,  flussi  finanziari  rappresentati unicamente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire (c.d. \u201cSPPI test\u201d superato). All\u2019atto della rilevazione iniziale tali attivit\u00e0  sono  contabilizzate  al  fair value, comprensivo dei costi o proventi di transazione  direttamente  attribuibili  allo  strumento  stesso.  Successivamente  alla  rilevazione  iniziale,  le  attivit\u00e0 finanziarie in esame sono valutate al costo ammortizzato, utilizzando il metodo del tasso di interesse effettivo. Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 \u2013 valorizzate al costo storico \u2013 la cui breve durata fa ritenere trascurabile l\u2019effetto dell\u2019applicazione della logica dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a revoca. b) Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva Sono incluse nella presente categoria le attivit\u00e0 finanziarie che soddisfano entrambe le seguenti condizioni: \u25cf  l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un  modello di  business il cui obiettivo \u00e8 conseguito sia mediante l\u2019incasso dei flussi finanziari previsti contrattualmente sia mediante la vendita dell\u2019attivit\u00e0 finanziaria (Business model \u201cHold to Collect and Sell\u201d); \u25cf  i  termini  contrattuali  dell\u2019attivit\u00e0  finanziaria  prevedono,  a  determinate  date,  flussi  finanziari  rappresentati unicamente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire (c.d. \u201cSPPI test\u201d superato). Sono incluse nella presente categoria le interessenze azionarie, non qualificabili di controllo, collegamento e controllo congiunto, che non sono detenute con finalit\u00e0 di negoziazione, per cui si \u00e8 esercitata l\u2019opzione per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva. All\u2019atto  della  rilevazione  iniziale  le  attivit\u00e0  sono  contabilizzate  al  fair  value,  comprensivo dei  costi  o  proventi  di transazione direttamente attribuibili allo strumento stesso. Successivamente alla rilevazione iniziale, le interessenze azionarie non di controllo, collegamento e controllo congiunto, sono valutate al fair value, e gli importi rilevati i n contropartita del patrimonio netto (Prospetto della redditivit\u00e0 complessiva) non devono essere successivamente trasferit i a conto economico, neanche in caso di cessione. La sola componente riferibile ai titoli di capitale in questione che \u00e8 oggetto di rilevazione a conto economico \u00e8 rappresentata dai relativi dividendi. Per i titoli di capitale inclusi in questa categoria, non quotati in un mercato attivo, il criterio del costo \u00e8 utilizzato quale stima del fair value soltanto in via residuale e limitatamente a poche circostanze, ossia quando le pi\u00f9 recenti informazioni per valutare il fair value sono insufficienti, oppure se vi \u00e8 un'ampia gamma di possibili valutazioni del fair value e il costo rappresenta la migliore stima del fair value in tale gamma di valori. c) Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico Sono classificate in questa categoria  le  attivit\u00e0 finanziarie  diverse  da  quelle  classificate  tra  le  \u201cAttivit\u00e0  finanziarie valutate  al  costo  ammortizzato\u201d  e  tra  le  \u201cAttivit\u00e0  finanziarie  valutate  al  fair  value  con  impatto  sulla  redditivit\u00e0 complessiva\u201d. Sono  incluse nella presente categoria le  attivit\u00e0 finanziarie detenute  per  la  negoziazione e  i  contratti  derivati  non classificabili come di copertura (che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0 se il fai r value \u00e8 negativo). All\u2019atto della rilevazione iniziale le attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico vengono rilevate al fair value, senza considerare i costi o proventi di transazione direttamente attribuibili allo strumento stesso. Alle date di riferimento successive sono valorizzate al fair value e gli effetti di valutazione sono imputati nel conto economico. Strumenti finanziari derivati e operazioni di copertura Gli strumenti finanziari derivati sono contabilizzati in accordo alle disposizioni dell\u2019IFRS 9. Alla data di stipula del contratto gli strumenti finanziari derivati sono inizialmente contabilizzati al fair value, come attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico quando il fair value \u00e8 positivo oppure come passivit\u00e0 finanziarie valutate al fair value con impatto a conto economico quando il fair value \u00e8 negativo. Se gli strumenti finanziari non sono contabilizzati quali strumenti di copertura, le variazioni del fair value rilevate successivamente alla prima iscrizione sono trattate quali componenti del risultato dell\u2019esercizio. Se, invece, gli strumenti derivati soddisfano i requisiti per essere classificati come strumenti di copertura, le successive variazioni del fair value sono contabilizzate seguendo specifici criteri, di seguito illustrati. Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene documentata in modo formale la relazione fra  lo  strumento  di  copertura  e l\u2019elemento coperto, includendo gli obiettivi  di  gestione  del  rischio,  la  strategia  per effettuare la copertura e i metodi che saranno utilizzati per verificarne l\u2019efficacia prospettica e retrospettiva. L\u2019efficacia di ciascuna copertura \u00e8 verificata sia al momento di accensione di ciascuno strumento derivato sia durante la sua vita, e in particolare ad  ogni  chiusura  di bilancio o di situazione infrannuale. Generalmente, una  copertura  \u00e8  considerata altamente \u201cefficace\u201d se, sia all\u2019inizio sia durante la sua vita, i cambiamenti del fair value, nel caso di fair value hedge, o dei flussi di cassa attesi nel futuro, nel caso di cash flow hedge, dell\u2019elemento coperto sono sostanzialmente compensati dai cambiamenti del fair value dello strumento di copertura. Il principio contabile IFRS 9 prevede la possibilit\u00e0 di designare le seguenti tre relazioni di copertura: a)  copertura di fair value (fair value hedge): quando la copertura riguarda le variazioni di fair value di attivit\u00e0 e passivit\u00e0 iscritte in  bilancio,  sia  le  variazioni del  fair value dello  strumento  di copertura sia  le  variazioni dell\u2019oggetto della copertura sono imputate al conto economico. b)  copertura di flussi finanziari (cash flow hedge): nel caso di coperture finalizzate a neutralizzare il rischio di variazioni nei flussi di cassa originati dall\u2019esecuzione futura di obbligazioni contrattualmente definite alla data di riferimento del bilancio, le variazioni del fair value dello strumento derivato registrate successivamente alla prima rilevazione sono contabilizzate, limitatamente alla sola quota efficace, nel conto economico complessivo e quindi in una riserva di patrimonio netto. Quando si manifestano gli effetti economici originati dall\u2019oggetto di copertura, la quota contabilizzata nel conto economico complessivo \u00e8 riversata nel conto economico. Qualora la copertura non sia perfettamente efficace, la variazione di fair value dello strumento di copertura riferibile alla porzione inefficace dello stesso \u00e8 immediatamente rilevata nel conto economico. c)  copertura di un investimento netto in una gestione estera (net investment hedge).  Se le verifiche non confermano l\u2019efficacia della copertura, da quel momento la contabilizzazione delle operazioni di copertura viene interrotta e il contratto derivato di copertura viene riclassificato tra le attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico oppure tra le passivit\u00e0 finanziarie valutate al fair value con impatto a conto economico. La relazione di copertura, inoltre, cessa quando: \u25cf  il derivato scade, viene venduto, rescisso o esercitato ; \u25cf  l\u2019elemento coperto \u00e8 venduto, scade o \u00e8 rimborsato ; \u25cf  non \u00e8 pi\u00f9 altamente probabile che l\u2019operazione futura coperta venga posta in essere . ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Attivit\u00e0 finanziarie Al momento della loro iniziale rilevazione, le attivit\u00e0 finanziarie devono essere classificate in una delle tre categorie sotto indicate sulla base dei seguenti elementi: \u25cf  il modello di business dell'entit\u00e0 per la gestione delle attivit\u00e0 finanziarie; \u25cf  le caratteristiche relative ai flussi finanziari contrattuali dell'attivit\u00e0 finanziaria. Le  attivit\u00e0 finanziarie vengono  successivamente cancellate  dal bilancio  solamente  se  la  cessione  ha  comportato  il sostanziale trasferimento di tutti i rischi e benefici connessi alle attivit\u00e0 stesse. Per contro, qualora sia stata mantenuta una quota parte rilevante dei rischi e benefici relativi alle attivit\u00e0 finanziarie cedute, queste continuano ad essere iscritte in bilancio, ancorch\u00e9 giuridicamente la titolarit\u00e0 delle attivit\u00e0 stesse sia stata effettivamente trasferita. a) Attivit\u00e0 finanziarie valutate al costo ammortizzato Sono incluse nella presente categoria le attivit\u00e0 finanziarie che soddisfano entrambe le seguenti condizioni: \u25cf  l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un modello di business il cui obiettivo \u00e8 conseguito mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (Business model \u201cHold to Collect\u201d); \u25cf  i  termini  contrattuali  dell\u2019attivit\u00e0  finanziaria  prevedono,  a  determinate  date,  flussi  finanziari  rappresentati unicamente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire (c.d. \u201cSPPI test\u201d superato). All\u2019atto della rilevazione iniziale tali attivit\u00e0  sono  contabilizzate  al  fair value, comprensivo dei costi o proventi di transazione  direttamente  attribuibili  allo  strumento  stesso.  Successivamente  alla  rilevazione  iniziale,  le  attivit\u00e0 finanziarie in esame sono valutate al costo ammortizzato, utilizzando il metodo del tasso di interesse effettivo. Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 \u2013 valorizzate al costo storico \u2013 la cui breve durata fa ritenere trascurabile l\u2019effetto dell\u2019applicazione della logica dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a revoca. b) Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva Sono incluse nella presente categoria le attivit\u00e0 finanziarie che soddisfano entrambe le seguenti condizioni: \u25cf  l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un  modello di  business il cui obiettivo \u00e8 conseguito sia mediante l\u2019incasso dei flussi finanziari previsti contrattualmente sia mediante la vendita dell\u2019attivit\u00e0 finanziaria (Business model \u201cHold to Collect and Sell\u201d); \u25cf  i  termini  contrattuali  dell\u2019attivit\u00e0  finanziaria  prevedono,  a  determinate  date,  flussi  finanziari  rappresentati unicamente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire (c.d. \u201cSPPI test\u201d superato). Sono incluse nella presente categoria le interessenze azionarie, non qualificabili di controllo, collegamento e controllo congiunto, che non sono detenute con finalit\u00e0 di negoziazione, per cui si \u00e8 esercitata l\u2019opzione per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva. All\u2019atto  della  rilevazione  iniziale  le  attivit\u00e0  sono  contabilizzate  al  fair  value,  comprensivo dei  costi  o  proventi  di transazione direttamente attribuibili allo strumento stesso. Successivamente alla rilevazione iniziale, le interessenze azionarie non di controllo, collegamento e controllo congiunto, sono valutate al fair value, e gli importi rilevati i n contropartita del patrimonio netto (Prospetto della redditivit\u00e0 complessiva) non devono essere successivamente trasferit i a conto economico, neanche in caso di cessione. La sola componente riferibile ai titoli di capitale in questione che \u00e8 oggetto di rilevazione a conto economico \u00e8 rappresentata dai relativi dividendi. Per i titoli di capitale inclusi in questa categoria, non quotati in un mercato attivo, il criterio del costo \u00e8 utilizzato quale stima del fair value soltanto in via residuale e limitatamente a poche circostanze, ossia quando le pi\u00f9 recenti informazioni per valutare il fair value sono insufficienti, oppure se vi \u00e8 un'ampia gamma di possibili valutazioni del fair value e il costo rappresenta la migliore stima del fair value in tale gamma di valori. c) Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico Sono classificate in questa categoria  le  attivit\u00e0 finanziarie  diverse  da  quelle  classificate  tra  le  \u201cAttivit\u00e0  finanziarie valutate  al  costo  ammortizzato\u201d  e  tra  le  \u201cAttivit\u00e0  finanziarie  valutate  al  fair  value  con  impatto  sulla  redditivit\u00e0 complessiva\u201d. Sono  incluse nella presente categoria le  attivit\u00e0 finanziarie detenute  per  la  negoziazione e  i  contratti  derivati  non classificabili come di copertura (che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0 se il fai r value \u00e8 negativo). All\u2019atto della rilevazione iniziale le attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico vengono rilevate al fair value, senza considerare i costi o proventi di transazione direttamente attribuibili allo strumento stesso. Alle date di riferimento successive sono valorizzate al fair value e gli effetti di valutazione sono imputati nel conto economico. Strumenti finanziari derivati e operazioni di copertura Gli strumenti finanziari derivati sono contabilizzati in accordo alle disposizioni dell\u2019IFRS 9. Alla data di stipula del contratto gli strumenti finanziari derivati sono inizialmente contabilizzati al fair value, come attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico quando il fair value \u00e8 positivo oppure come passivit\u00e0 finanziarie valutate al fair value con impatto a conto economico quando il fair value \u00e8 negativo. Se gli strumenti finanziari non sono contabilizzati quali strumenti di copertura, le variazioni del fair value rilevate successivamente alla prima iscrizione sono trattate quali componenti del risultato dell\u2019esercizio. Se, invece, gli strumenti derivati soddisfano i requisiti per essere classificati come strumenti di copertura, le successive variazioni del fair value sono contabilizzate seguendo specifici criteri, di seguito illustrati. Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene documentata in modo formale la relazione fra  lo  strumento  di  copertura  e l\u2019elemento coperto, includendo gli obiettivi  di  gestione  del  rischio,  la  strategia  per effettuare la copertura e i metodi che saranno utilizzati per verificarne l\u2019efficacia prospettica e retrospettiva. L\u2019efficacia di ciascuna copertura \u00e8 verificata sia al momento di accensione di ciascuno strumento derivato sia durante la sua vita, e in particolare ad  ogni  chiusura  di bilancio o di situazione infrannuale. Generalmente, una  copertura  \u00e8  considerata altamente \u201cefficace\u201d se, sia all\u2019inizio sia durante la sua vita, i cambiamenti del fair value, nel caso di fair value hedge, o dei flussi di cassa attesi nel futuro, nel caso di cash flow hedge, dell\u2019elemento coperto sono sostanzialmente compensati dai cambiamenti del fair value dello strumento di copertura. Il principio contabile IFRS 9 prevede la possibilit\u00e0 di designare le seguenti tre relazioni di copertura: a)  copertura di fair value (fair value hedge): quando la copertura riguarda le variazioni di fair value di attivit\u00e0 e passivit\u00e0 iscritte in  bilancio,  sia  le  variazioni del  fair value dello  strumento  di copertura sia  le  variazioni dell\u2019oggetto della copertura sono imputate al conto economico. b)  copertura di flussi finanziari (cash flow hedge): nel caso di coperture finalizzate a neutralizzare il rischio di variazioni nei flussi di cassa originati dall\u2019esecuzione futura di obbligazioni contrattualmente definite alla data di riferimento del bilancio, le variazioni del fair value dello strumento derivato registrate successivamente alla prima rilevazione sono contabilizzate, limitatamente alla sola quota efficace, nel conto economico complessivo e quindi in una riserva di patrimonio netto. Quando si manifestano gli effetti economici originati dall\u2019oggetto di copertura, la quota contabilizzata nel conto economico complessivo \u00e8 riversata nel conto economico. Qualora la copertura non sia perfettamente efficace, la variazione di fair value dello strumento di copertura riferibile alla porzione inefficace dello stesso \u00e8 immediatamente rilevata nel conto economico. c)  copertura di un investimento netto in una gestione estera (net investment hedge).  Se le verifiche non confermano l\u2019efficacia della copertura, da quel momento la contabilizzazione delle operazioni di  copertura viene interrotta e il contratto derivato di copertura viene riclassificato tra le attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico oppure tra le passivit\u00e0 finanziarie valutate al fair value con impatto a conto  economico. La relazione di copertura, inoltre, cessa quando:  \u25cf  il derivato scade, viene venduto, rescisso o esercitato ; \u25cf  l\u2019elemento coperto \u00e8 venduto, scade o \u00e8 rimborsato ; \u25cf  non \u00e8 pi\u00f9 altamente probabile che l\u2019operazione futura coperta venga posta in essere ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "Attivit\u00e0 finanziarie Al momento della loro iniziale rilevazione, le attivit\u00e0 finanziarie devono essere classificate in una delle tre categorie sotto indicate sulla base dei seguenti elementi: \u25cf  il modello di business dell'entit\u00e0 per la gestione delle attivit\u00e0 finanziarie; \u25cf  le caratteristiche relative ai flussi finanziari contrattuali dell'attivit\u00e0 finanziaria. Le  attivit\u00e0 finanziarie vengono  successivamente cancellate  dal bilancio  solamente  se  la  cessione  ha  comportato  il sostanziale trasferimento di tutti i rischi e benefici connessi alle attivit\u00e0 stesse. Per contro, qualora sia stata mantenuta una quota parte rilevante dei rischi e benefici relativi alle attivit\u00e0 finanziarie cedute, queste continuano ad essere iscritte in bilancio, ancorch\u00e9 giuridicamente la titolarit\u00e0 delle attivit\u00e0 stesse sia stata effettivamente trasferita. a) Attivit\u00e0 finanziarie valutate al costo ammortizzato Sono incluse nella presente categoria le attivit\u00e0 finanziarie che soddisfano entrambe le seguenti condizioni: \u25cf  l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un modello di business il cui obiettivo \u00e8 conseguito mediante l\u2019incasso dei flussi finanziari previsti contrattualmente (Business model \u201cHold to Collect\u201d); \u25cf  i  termini  contrattuali  dell\u2019attivit\u00e0  finanziaria  prevedono,  a  determinate  date,  flussi  finanziari  rappresentati unicamente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire (c.d. \u201cSPPI test\u201d superato). All\u2019atto della rilevazione iniziale tali attivit\u00e0  sono  contabilizzate  al  fair value, comprensivo dei costi o proventi di transazione  direttamente  attribuibili  allo  strumento  stesso.  Successivamente  alla  rilevazione  iniziale,  le  attivit\u00e0 finanziarie in esame sono valutate al costo ammortizzato, utilizzando il metodo del tasso di interesse effettivo. Il metodo del costo ammortizzato non viene utilizzato per le attivit\u00e0 \u2013 valorizzate al costo storico \u2013 la cui breve durata fa ritenere trascurabile l\u2019effetto dell\u2019applicazione della logica dell\u2019attualizzazione, per quelle senza una scadenza definita e per i crediti a revoca. b) Attivit\u00e0 finanziarie valutate al fair value con impatto sulla redditivit\u00e0 complessiva Sono incluse nella presente categoria le attivit\u00e0 finanziarie che soddisfano entrambe le seguenti condizioni: \u25cf  l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un  modello di  business il cui obiettivo \u00e8 conseguito sia mediante l\u2019incasso dei flussi finanziari previsti contrattualmente sia mediante la vendita dell\u2019attivit\u00e0 finanziaria (Business model \u201cHold to Collect and Sell\u201d); \u25cf  i  termini  contrattuali  dell\u2019attivit\u00e0  finanziaria  prevedono,  a  determinate  date,  flussi  finanziari  rappresentati unicamente da pagamenti del capitale e dell\u2019interesse sull\u2019importo del capitale da restituire (c.d. \u201cSPPI test\u201d superato). Sono incluse nella presente categoria le interessenze azionarie, non qualificabili di controllo, collegamento e controllo congiunto, che non sono detenute con finalit\u00e0 di negoziazione, per cui si \u00e8 esercitata l\u2019opzione per la designazione al fair value con impatto sulla redditivit\u00e0 complessiva. All\u2019atto  della  rilevazione  iniziale  le  attivit\u00e0  sono  contabilizzate  al  fair  value,  comprensivo dei  costi  o  proventi  di transazione direttamente attribuibili allo strumento stesso. Successivamente alla rilevazione iniziale, le interessenze azionarie non di controllo, collegamento e controllo congiunto, sono valutate al fair value, e gli importi rilevati i contropartita del patrimonio netto (Prospetto della redditivit\u00e0 complessiva) non devono essere successivamente trasferit a conto economico, neanche in caso di cessione. La sola componente riferibile ai titoli di capitale in questione che \u00e8 oggetto di rilevazione a conto economico \u00e8 rappresentata dai relativi dividendi. Per i titoli di capitale inclusi in questa categoria, non quotati in un mercato attivo, il criterio del costo \u00e8 utilizzato quale stima del fair value soltanto in via residuale e limitatamente a poche circostanze, ossia quando le pi\u00f9 recenti informazioni per valutare il fair value sono insufficienti, oppure se vi \u00e8 un'ampia gamma di possibili valutazioni del fair value e il costo rappresenta la migliore stima del fair value in tale gamma di valori. c) Attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico Sono classificate in questa categoria  le  attivit\u00e0 finanziarie  diverse  da  quelle  classificate  tra  le  \u201cAttivit\u00e0  finanziarie valutate  al  costo  ammortizzato\u201d  e  tra  le  \u201cAttivit\u00e0  finanziarie  valutate  al  fair  value  con  impatto  sulla  redditivit\u00e0 complessiva\u201d. Sono  incluse nella presente categoria le  attivit\u00e0 finanziarie detenute  per  la  negoziazione e  i  contratti  derivati  non classificabili come di copertura (che sono rappresentati come attivit\u00e0 se il fair value \u00e8 positivo e come passivit\u00e0 se il fai value \u00e8 negativo). All\u2019atto della rilevazione iniziale le attivit\u00e0 finanziarie valutate al fair value con impatto a conto economico vengono rilevate al fair value, senza considerare i costi o proventi di transazione direttamente attribuibili allo strumento stesso. Alle date di riferimento successive sono valorizzate al fair value e gli effetti di valutazione sono imputati nel conto economico. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "c) Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate a<span class=\"_ _1\"></span>l fair value con impa<span class=\"_ _1\"></span>tto a conto economico<span class=\"_ _68\"> </span> Sono <span class=\"_ _d\"></span>classificate <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _d\"></span>questa <span class=\"_ _d\"></span>c<span class=\"ff5\">at<span class=\"_ _0\"></span>egoria <span class=\"_ _d\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"> </span>diverse <span class=\"_ _d\"> </span>da <span class=\"_ _5\"> </span>quelle <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"> </span>tra <span class=\"_ _5\"> </span>le <span class=\"_ _d\"> </span>\u201cAttivit\u00e0 <span class=\"_ _d\"> </span>finanziarie<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>valutate <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"> </span>ammortizzat<span class=\"_ _1\"></span>o\u201d  e <span class=\"_ _10\"> </span>tra  le <span class=\"_ _10\"> </span>\u201cAttivit\u00e0  f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _f\"> </span>valutate <span class=\"_ _10\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff7\">fair <span class=\"_ _10\"> </span>val<span class=\"_ _0\"></span>ue<span class=\"ff2\"> <span class=\"_ _f\"> </span>con  i<span class=\"_ _1\"></span>mpatto <span class=\"_ _f\"> </span>sulla <span class=\"_ _10\"> </span>r<span class=\"_ _0\"></span>edditivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>complessiva\u201d.<span class=\"ff2\"> </span>Sono <span class=\"_ _5\"> </span>incluse <span class=\"_ _5\"></span>nella <span class=\"_ _5\"></span>presente <span class=\"_ _d\"></span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _5\"></span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"></span>finanziarie <span class=\"_ _d\"></span>detenute <span class=\"_ _5\"> </span>per <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>negoziazione <span class=\"_ _5\"></span>e <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>contratti <span class=\"_ _5\"> </span>derivati <span class=\"_ _5\"> </span>non<span class=\"_ _68\"> </span> classificabili <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura<span class=\"_ _1\"></span> (che <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>rappresentati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il <span class=\"ff7\">fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>positivo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span><span class=\"ff7\">fai<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff7\">r<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff7\"> </span></span></span>value<span class=\"ff2\"> \u00e8 negativo).<span class=\"_ _1\"></span> </span>All\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>impatto <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>vengono<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>rilevate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span>, <span class=\"_ _0\"></span>senza<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>considerare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>proventi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>transazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>attribuib<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>stesso<span class=\"_ _1\"></span>.<span class=\"_ _68\"> </span> Alle <span class=\"_ _c\"></span>date <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>successive <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>valorizzate <span class=\"_ _2\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>effetti <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _c\"></span>sono <span class=\"_ _2\"></span>imputati <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>conto<span class=\"_ _1\"></span> economico.<span class=\"_ _68\"> </span>Gli strumenti f<span class=\"_ _1\"></span>inanziari deriva<span class=\"_ _1\"></span>ti sono <span class=\"ff5\">contabilizzati in acco<span class=\"_ _1\"></span>rdo alle disposizion<span class=\"_ _1\"></span>i dell\u2019IFRS 9.<span class=\"ff2\"> </span></span>Alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>stipula <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>inizialme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>contabilizzati <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>come<span class=\"_ _68\"> </span> attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>conto <span class=\"_ _2\"></span>econom<span class=\"_ _1\"></span>ico <span class=\"_ _2\"></span>qua<span class=\"_ _0\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>come<span class=\"_ _68\"> </span> passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie valutate al <span class=\"ff7\">fair value</span> con <span class=\"_ _1\"></span>impatto a conto ec<span class=\"_ _1\"></span>onomico quando <span class=\"_ _1\"></span>il <span class=\"ff7\">fair value</span> \u00e8 negativo.<span class=\"_ _68\"> </span> Se <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iari <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>contabilizzati <span class=\"_ _c\"></span>quali <span class=\"_ _d\"></span>strument<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>copertura<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"></span>value</span> <span class=\"_ _d\"></span>rilevate<span class=\"_ _68\"> </span> successivamente <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>iscrizione <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>trattate <span class=\"_ _4\"></span>quali <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>risultato <span class=\"_ _4\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span>Se, <span class=\"_ _4\"></span>invece, <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span> derivati soddisfano i requisiti per essere classificati come strumenti di copertura, le successive variazion<span class=\"_ _1\"></span>i del <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> sono contabilizza<span class=\"_ _1\"></span>te seguendo specifici c<span class=\"_ _1\"></span>riteri, di segui<span class=\"_ _1\"></span>to illustrati.<span class=\"_ _68\"> </span>Uno strumento f<span class=\"_ _1\"></span>inanziario derivato \u00e8 <span class=\"_ _1\"></span>classificato com<span class=\"_ _1\"></span>e di copertura s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>viene docu<span class=\"_ _1\"></span>mentata in modo <span class=\"_ _1\"></span>formale la relaz<span class=\"_ _1\"></span>ione<span class=\"_ _68\"> </span> fra <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>strumento <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>copertura <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>l\u2019elemento <span class=\"_ _d\"></span>coperto, <span class=\"_ _d\"></span>includendo <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>obiett<span class=\"_ _1\"></span>ivi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>gestione <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rischio, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>strategia <span class=\"_ _d\"> </span>per<span class=\"_ _68\"> </span> effettuare la<span class=\"_ _1\"></span> copertura e i m<span class=\"_ _1\"></span>etodi che sa<span class=\"_ _1\"></span>ranno utilizzati <span class=\"_ _1\"></span>per verificarne<span class=\"_ _1\"></span> l\u2019efficacia p<span class=\"_ _1\"></span>ros<span class=\"_ _0\"></span>pettica e r<span class=\"_ _1\"></span>etrospettiva. L<span class=\"_ _1\"></span>\u2019efficacia<span class=\"_ _68\"> </span> di ciascuna cope<span class=\"_ _1\"></span>rtura \u00e8 verificata si<span class=\"_ _1\"></span>a al momento d<span class=\"_ _1\"></span>i accensione di ciascun<span class=\"_ _1\"></span>o strumento der<span class=\"_ _1\"></span>ivato sia durante l<span class=\"_ _1\"></span>a sua vita, <span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span> in <span class=\"_ _5\"></span>particolare <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>ogni <span class=\"_ _5\"> </span>chiusura <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _5\"></span>infrannuale. <span class=\"_ _d\"></span>Generalmente, <span class=\"_ _d\"></span>una <span class=\"_ _10\"> </span>coper<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ura <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _5\"> </span>considerata<span class=\"_ _1\"></span> altamente \u201cefficace\u201d se, sia <span class=\"_ _0\"></span>all\u2019inizio sia <span class=\"_ _0\"></span>durante la sua <span class=\"_ _0\"></span>vita, i <span class=\"_ _0\"></span>cambiamenti del <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\">, nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span></span>fair value <span class=\"_ _0\"></span>hedge<span class=\"ff2\">,<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>o <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>fl<span class=\"_ _0\"></span>ussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>attesi <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>futuro, <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">cash <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>low<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>hedge<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _4\"></span>dell\u2019elemento <span class=\"_ _4\"></span>coperto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sostanzialm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span><span class=\"ff2\">compensa<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>dai cambiament<span class=\"_ _1\"></span>i del <span class=\"ff7\">fair value</span> dello stru<span class=\"_ _1\"></span>mento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _68\"> </span> Il principio cont<span class=\"_ _1\"></span>abile IFRS 9 prev<span class=\"_ _1\"></span>ede la possibilit\u00e0 di d<span class=\"_ _1\"></span>esignare le seguen<span class=\"_ _1\"></span>ti tre relazioni di cop<span class=\"_ _1\"></span>ertura:<span class=\"_ _68\"> </span> a)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>(fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>hedge)</span>: <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3 ls0\"><span class=\"ff2\"> </span></span>passivit\u00e0 <span class=\"_ _5\"></span>iscritte <span class=\"_ _5\"></span>in <span class=\"_ _5\"> </span>bilancio, <span class=\"_ _5\"> </span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variazioni <span class=\"_ _5\"></span>del <span class=\"_ _5\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>ue</span> <span class=\"_ _5\"></span>dello <span class=\"_ _5\"> </span>strumento <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>copertura <span class=\"_ _5\"></span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _68\"> </span> dell\u2019oggetto del<span class=\"_ _1\"></span>la copertura sono <span class=\"_ _1\"></span>imputate al conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff2\"> </span>b)<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>copertura <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _c\"></span>(<span class=\"ff7\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _c\"></span>hedge</span>): <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>coperture <span class=\"_ _c\"></span>finalizzate <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>neutralizzare <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span> variazioni nei flussi di cassa ori<span class=\"_ _0\"></span>ginat<span class=\"_ _1\"></span>i dall\u2019esecuzione futura di obbligazioni contrattualmente definite alla data<span class=\"_ _68\"> </span> di riferimento del <span class=\"_ _0\"></span>bilancio, le variazioni del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> dello <span class=\"_ _0\"></span>strumento derivato registrate successivament<span class=\"_ _1\"></span>e alla<span class=\"_ _68\"> </span> prima rilev<span class=\"_ _1\"></span>azione sono <span class=\"_ _1\"></span>contabilizza<span class=\"_ _1\"></span>te, limitata<span class=\"_ _1\"></span>mente alla sol<span class=\"_ _1\"></span>a quota e<span class=\"_ _1\"></span>fficace, n<span class=\"_ _1\"></span>el conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessivo<span class=\"_ _1\"></span> e quind<span class=\"_ _1\"></span>i in <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>riserva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonio <span class=\"_ _1\"></span>netto. <span class=\"_ _1\"></span>Quando <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>manifesta<span class=\"ff5\">no g<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>ffetti e<span class=\"_ _1\"></span>conomici o<span class=\"_ _1\"></span>riginati <span class=\"_ _1\"></span>dall\u2019oggetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>copertura, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>contabilizzata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riversata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>econo<span class=\"_ _1\"></span>mico. <span class=\"_ _0\"></span>Qualora<span class=\"_ _68\"> </span> la <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>perfett<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>efficace, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">fair v<span class=\"_ _1\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strume<span class=\"_ _1\"></span>nto di<span class=\"_ _1\"></span> cop<span class=\"_ _1\"></span>ertura r<span class=\"_ _1\"></span>iferibile <span class=\"_ _1\"></span>alla<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>porzione ineffica<span class=\"_ _1\"></span>ce dello stesso <span class=\"_ _1\"></span>\u00e8 immediatamente r<span class=\"_ _1\"></span>ilevata nel conto e<span class=\"_ _1\"></span>conomico.  c)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra di un investimento net<span class=\"_ _1\"></span>to in una gestione est<span class=\"_ _1\"></span>era (<span class=\"ff7\">net investment hedg<span class=\"_ _1\"></span>e<span class=\"ff2 lsa\">).<span class=\"_ _68\"> </span></span></span></span></span>Se <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>verifiche <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>confermano <span class=\"_ _2\"></span>l\u2019efficacia <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>copertura, <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>quel <span class=\"_ _c\"></span><span class=\"ff2\">momento <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>copertura vien<span class=\"_ _1\"></span>e interrotta e <span class=\"_ _1\"></span>il contratto derivato<span class=\"_ _1\"></span> di copertu<span class=\"_ _1\"></span>ra viene riclassifi<span class=\"_ _1\"></span>cato tra le attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _1\"></span> </span>value<span class=\"ff2\"> <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>impatto <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>economico <span class=\"_ _c\"></span>oppure <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _d\"></span>valutate <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>impatto <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>economico. La re<span class=\"_ _1\"></span>lazione di copertu<span class=\"_ _1\"></span>ra, inoltre, cessa qu<span class=\"_ _1\"></span>ando:<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il derivato scade, <span class=\"_ _1\"></span>viene venduto, <span class=\"_ _1\"></span>rescisso o eserc<span class=\"_ _1\"></span>itato<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019elemento cope<span class=\"_ _1\"></span>rto \u00e8 venduto, sc<span class=\"_ _1\"></span>ade o \u00e8 rimborsato<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">non \u00e8 pi\u00f9 altament<span class=\"_ _1\"></span>e <span class=\"ff5\">probabile che l<span class=\"_ _1\"></span>\u2019operazione futu<span class=\"_ _1\"></span>ra coperta venga posta in<span class=\"_ _1\"></span> essere<span class=\"_ _68\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "c) Attivit\u00e0 finanzi<span class=\"_ _1\"></span>arie valutate a<span class=\"_ _1\"></span>l fair value con impa<span class=\"_ _1\"></span>tto a conto economico<span class=\"_ _68\"> </span> Sono <span class=\"_ _d\"></span>classificate <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _d\"></span>questa <span class=\"_ _d\"></span>c<span class=\"ff5\">at<span class=\"_ _0\"></span>egoria <span class=\"_ _d\"> </span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _d\"></span>finanziarie <span class=\"_ _d\"> </span>diverse <span class=\"_ _d\"> </span>da <span class=\"_ _5\"> </span>quelle <span class=\"_ _d\"> </span>classificate <span class=\"_ _d\"> </span>tra <span class=\"_ _5\"> </span>le <span class=\"_ _d\"> </span>\u201cAttivit\u00e0 <span class=\"_ _d\"> </span>finanziarie<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>valutate <span class=\"_ _f\"> </span>al <span class=\"_ _f\"> </span>costo <span class=\"_ _f\"> </span>ammortizzat<span class=\"_ _1\"></span>o\u201d  e <span class=\"_ _10\"> </span>tra  le <span class=\"_ _10\"> </span>\u201cAttivit\u00e0  f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _f\"> </span>valutate <span class=\"_ _10\"> </span>al <span class=\"_ _b\"> </span><span class=\"ff7\">fair <span class=\"_ _10\"> </span>val<span class=\"_ _0\"></span>ue<span class=\"ff2\"> <span class=\"_ _f\"> </span>con  i<span class=\"_ _1\"></span>mpatto <span class=\"_ _f\"> </span>sulla <span class=\"_ _10\"> </span>r<span class=\"_ _0\"></span>edditivi<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>complessiva\u201d.<span class=\"ff2\"> </span>Sono <span class=\"_ _5\"> </span>incluse <span class=\"_ _5\"></span>nella <span class=\"_ _5\"></span>presente <span class=\"_ _d\"></span>categ<span class=\"_ _0\"></span>oria <span class=\"_ _5\"></span>le <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _5\"></span>finanziarie <span class=\"_ _d\"></span>detenute <span class=\"_ _5\"> </span>per <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>negoziazione <span class=\"_ _5\"></span>e <span class=\"_ _5\"> </span>i <span class=\"_ _5\"> </span>contratti <span class=\"_ _5\"> </span>derivati <span class=\"_ _5\"> </span>non<span class=\"_ _68\"> </span> classificabili <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>copertura<span class=\"_ _1\"></span> (che <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>rappresentati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il <span class=\"ff7\">fair <span class=\"_ _1\"></span>value<span class=\"ff2\"> <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>positivo <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span><span class=\"ff7\">fai<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff7\">r<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff7\"> </span></span></span>value<span class=\"ff2\"> \u00e8 negativo).<span class=\"_ _1\"></span> </span>All\u2019atto <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _0\"></span>valutate <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value<span class=\"ff2\"> <span class=\"_ _2\"></span>con<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>impatto <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>conto <span class=\"_ _2\"></span>economico <span class=\"_ _0\"></span>vengono<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>rilevate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value</span>, <span class=\"_ _0\"></span>senza<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>considerare <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>proventi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>transazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>attribuib<span class=\"_ _1\"></span>ili <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>stesso<span class=\"_ _1\"></span>.<span class=\"_ _68\"> </span> Alle <span class=\"_ _c\"></span>date <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>iferimen<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>successive <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>valorizzate <span class=\"_ _2\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>gli <span class=\"_ _c\"></span>effetti <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>valutazione <span class=\"_ _c\"></span>sono <span class=\"_ _2\"></span>imputati <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>conto<span class=\"_ _1\"></span> economico.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "Strumenti finanziar<span class=\"_ _1\"></span>i derivati e operazion<span class=\"_ _1\"></span>i di copertura<span class=\"_ _68\"> </span> Gli strumenti f<span class=\"_ _1\"></span>inanziari deriva<span class=\"_ _1\"></span>ti sono <span class=\"ff5\">contabilizzati in acco<span class=\"_ _1\"></span>rdo alle disposizion<span class=\"_ _1\"></span>i dell\u2019IFRS 9.<span class=\"ff2\"> </span></span>Alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>stipula <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>inizialme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>contabilizzati <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>come<span class=\"_ _68\"> </span> attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>conto <span class=\"_ _2\"></span>econom<span class=\"_ _1\"></span>ico <span class=\"_ _2\"></span>qua<span class=\"_ _0\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>come<span class=\"_ _68\"> </span> passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie valutate al <span class=\"ff7\">fair value</span> con <span class=\"_ _1\"></span>impatto a conto ec<span class=\"_ _1\"></span>onomico quando <span class=\"_ _1\"></span>il <span class=\"ff7\">fair value</span> \u00e8 negativo.<span class=\"_ _68\"> </span> Se <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iari <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>contabilizzati <span class=\"_ _c\"></span>quali <span class=\"_ _d\"></span>strument<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>copertura<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"></span>value</span> <span class=\"_ _d\"></span>rilevate<span class=\"_ _68\"> </span> successivamente <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>iscrizione <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>trattate <span class=\"_ _4\"></span>quali <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>risultato <span class=\"_ _4\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span>Se, <span class=\"_ _4\"></span>invece, <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span> derivati soddisfano i requisiti per essere classificati come strumenti di copertura, le successive variazion<span class=\"_ _1\"></span>i del <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> sono contabilizza<span class=\"_ _1\"></span>te seguendo specifici c<span class=\"_ _1\"></span>riteri, di segui<span class=\"_ _1\"></span>to illustrati.<span class=\"_ _68\"> </span>Uno strumento f<span class=\"_ _1\"></span>inanziario derivato \u00e8 <span class=\"_ _1\"></span>classificato com<span class=\"_ _1\"></span>e di copertura s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>viene docu<span class=\"_ _1\"></span>mentata in modo <span class=\"_ _1\"></span>formale la relaz<span class=\"_ _1\"></span>ione<span class=\"_ _68\"> </span> fra <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>strumento <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>copertura <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>l\u2019elemento <span class=\"_ _d\"></span>coperto, <span class=\"_ _d\"></span>includendo <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>obiett<span class=\"_ _1\"></span>ivi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>gestione <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rischio, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>strategia <span class=\"_ _d\"> </span>per<span class=\"_ _68\"> </span> effettuare la<span class=\"_ _1\"></span> copertura e i m<span class=\"_ _1\"></span>etodi che sa<span class=\"_ _1\"></span>ranno utilizzati <span class=\"_ _1\"></span>per verificarne<span class=\"_ _1\"></span> l\u2019efficacia p<span class=\"_ _1\"></span>ros<span class=\"_ _0\"></span>pettica e r<span class=\"_ _1\"></span>etrospettiva. L<span class=\"_ _1\"></span>\u2019efficacia<span class=\"_ _68\"> </span> di ciascuna cope<span class=\"_ _1\"></span>rtura \u00e8 verificata si<span class=\"_ _1\"></span>a al momento d<span class=\"_ _1\"></span>i accensione di ciascun<span class=\"_ _1\"></span>o strumento der<span class=\"_ _1\"></span>ivato sia durante l<span class=\"_ _1\"></span>a sua vita, <span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span> in <span class=\"_ _5\"></span>particolare <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>ogni <span class=\"_ _5\"> </span>chiusura <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _5\"></span>infrannuale. <span class=\"_ _d\"></span>Generalmente, <span class=\"_ _d\"></span>una <span class=\"_ _10\"> </span>coper<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ura <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _5\"> </span>considerata<span class=\"_ _1\"></span> altamente \u201cefficace\u201d se, sia <span class=\"_ _0\"></span>all\u2019inizio sia <span class=\"_ _0\"></span>durante la sua <span class=\"_ _0\"></span>vita, i <span class=\"_ _0\"></span>cambiamenti del <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\">, nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span></span>fair value <span class=\"_ _0\"></span>hedge<span class=\"ff2\">,<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>o <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>fl<span class=\"_ _0\"></span>ussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>attesi <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>futuro, <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">cash <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>low<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>hedge<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _4\"></span>dell\u2019elemento <span class=\"_ _4\"></span>coperto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sostanzialm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span><span class=\"ff2\">compensa<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>dai cambiament<span class=\"_ _1\"></span>i del <span class=\"ff7\">fair value</span> dello stru<span class=\"_ _1\"></span>mento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _68\"> </span> Il principio cont<span class=\"_ _1\"></span>abile IFRS 9 prev<span class=\"_ _1\"></span>ede la possibilit\u00e0 di d<span class=\"_ _1\"></span>esignare le seguen<span class=\"_ _1\"></span>ti tre relazioni di cop<span class=\"_ _1\"></span>ertura:<span class=\"_ _68\"> </span> a)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>(fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>hedge)</span>: <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3 ls0\"><span class=\"ff2\"> </span></span>passivit\u00e0 <span class=\"_ _5\"></span>iscritte <span class=\"_ _5\"></span>in <span class=\"_ _5\"> </span>bilancio, <span class=\"_ _5\"> </span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variazioni <span class=\"_ _5\"></span>del <span class=\"_ _5\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>ue</span> <span class=\"_ _5\"></span>dello <span class=\"_ _5\"> </span>strumento <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>copertura <span class=\"_ _5\"></span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _68\"> </span> dell\u2019oggetto del<span class=\"_ _1\"></span>la copertura sono <span class=\"_ _1\"></span>imputate al conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff2\"> </span>b)<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>copertura <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _c\"></span>(<span class=\"ff7\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _c\"></span>hedge</span>): <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>coperture <span class=\"_ _c\"></span>finalizzate <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>neutralizzare <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span> variazioni nei flussi di cassa ori<span class=\"_ _0\"></span>ginat<span class=\"_ _1\"></span>i dall\u2019esecuzione futura di obbligazioni contrattualmente definite alla data<span class=\"_ _68\"> </span> di riferimento del <span class=\"_ _0\"></span>bilancio, le variazioni del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> dello <span class=\"_ _0\"></span>strumento derivato registrate successivament<span class=\"_ _1\"></span>e alla<span class=\"_ _68\"> </span> prima rilev<span class=\"_ _1\"></span>azione sono <span class=\"_ _1\"></span>contabilizza<span class=\"_ _1\"></span>te, limitata<span class=\"_ _1\"></span>mente alla sol<span class=\"_ _1\"></span>a quota e<span class=\"_ _1\"></span>fficace, n<span class=\"_ _1\"></span>el conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessivo<span class=\"_ _1\"></span> e quind<span class=\"_ _1\"></span>i in <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>riserva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonio <span class=\"_ _1\"></span>netto. <span class=\"_ _1\"></span>Quando <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>manifesta<span class=\"ff5\">no g<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>ffetti e<span class=\"_ _1\"></span>conomici o<span class=\"_ _1\"></span>riginati <span class=\"_ _1\"></span>dall\u2019oggetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>copertura, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>contabilizzata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riversata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>econo<span class=\"_ _1\"></span>mico. <span class=\"_ _0\"></span>Qualora<span class=\"_ _68\"> </span> la <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>perfett<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>efficace, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">fair v<span class=\"_ _1\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strume<span class=\"_ _1\"></span>nto di<span class=\"_ _1\"></span> cop<span class=\"_ _1\"></span>ertura r<span class=\"_ _1\"></span>iferibile <span class=\"_ _1\"></span>alla<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>porzione ineffica<span class=\"_ _1\"></span>ce dello stesso <span class=\"_ _1\"></span>\u00e8 immediatamente r<span class=\"_ _1\"></span>ilevata nel conto e<span class=\"_ _1\"></span>conomico.  c)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra di un investimento net<span class=\"_ _1\"></span>to in una gestione est<span class=\"_ _1\"></span>era (<span class=\"ff7\">net investment hedg<span class=\"_ _1\"></span>e<span class=\"ff2 lsa\">).<span class=\"_ _68\"> </span></span></span></span></span>Se <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>verifiche <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>confermano <span class=\"_ _2\"></span>l\u2019efficacia <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>copertura, <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>quel <span class=\"_ _c\"></span><span class=\"ff2\">momento <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>copertura vien<span class=\"_ _1\"></span>e interrotta e <span class=\"_ _1\"></span>il contratto derivato<span class=\"_ _1\"></span> di copertu<span class=\"_ _1\"></span>ra viene riclassifi<span class=\"_ _1\"></span>cato tra le attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _1\"></span> </span>value<span class=\"ff2\"> <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>impatto <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>economico <span class=\"_ _c\"></span>oppure <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _d\"></span>valutate <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>impatto <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>economico. La re<span class=\"_ _1\"></span>lazione di copertu<span class=\"_ _1\"></span>ra, inoltre, cessa qu<span class=\"_ _1\"></span>ando:<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il derivato scade, <span class=\"_ _1\"></span>viene venduto, <span class=\"_ _1\"></span>rescisso o eserc<span class=\"_ _1\"></span>itato<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\">;<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019elemento cope<span class=\"_ _1\"></span>rto \u00e8 venduto, sc<span class=\"_ _1\"></span>ade o \u00e8 rimborsato<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">non \u00e8 pi\u00f9 altament<span class=\"_ _1\"></span>e <span class=\"ff5\">probabile che l<span class=\"_ _1\"></span>\u2019operazione futu<span class=\"_ _1\"></span>ra coperta venga posta in<span class=\"_ _1\"></span> essere<span class=\"_ _68\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "Strumenti finanziar<span class=\"_ _1\"></span>i derivati e operazion<span class=\"_ _1\"></span>i di copertura<span class=\"_ _68\"> </span> Gli strumenti f<span class=\"_ _1\"></span>inanziari deriva<span class=\"_ _1\"></span>ti sono <span class=\"ff5\">contabilizzati in acco<span class=\"_ _1\"></span>rdo alle disposizion<span class=\"_ _1\"></span>i dell\u2019IFRS 9.<span class=\"ff2\"> </span></span>Alla <span class=\"_ _2\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>stipula <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _2\"></span>finanziari <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>inizialme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>contabilizzati <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>come<span class=\"_ _68\"> </span> attivit\u00e0 <span class=\"_ _2\"></span>finanziarie <span class=\"_ _2\"></span>valutate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>impatto <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>conto <span class=\"_ _2\"></span>econom<span class=\"_ _1\"></span>ico <span class=\"_ _2\"></span>qua<span class=\"_ _0\"></span>ndo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>positivo <span class=\"_ _2\"></span>oppure <span class=\"_ _2\"></span>come<span class=\"_ _68\"> </span> passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie valutate al <span class=\"ff7\">fair value</span> con <span class=\"_ _1\"></span>impatto a conto ec<span class=\"_ _1\"></span>onomico quando <span class=\"_ _1\"></span>il <span class=\"ff7\">fair value</span> \u00e8 negativo.<span class=\"_ _68\"> </span> Se <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>str<span class=\"_ _1\"></span>umenti <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iari <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>contabilizzati <span class=\"_ _c\"></span>quali <span class=\"_ _d\"></span>strument<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>copertura<span class=\"_ _1\"></span>, <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>varia<span class=\"_ _1\"></span>zioni <span class=\"_ _d\"></span>del <span class=\"_ _d\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _c\"></span>value</span> <span class=\"_ _d\"></span>rilevate<span class=\"_ _68\"> </span> successivamente <span class=\"_ _4\"></span>alla <span class=\"_ _4\"></span>prima <span class=\"_ _4\"></span>iscrizione <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>trattate <span class=\"_ _4\"></span>quali <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>risultato <span class=\"_ _4\"></span>dell\u2019eserciz<span class=\"_ _1\"></span>io. <span class=\"_ _1\"></span>Se, <span class=\"_ _4\"></span>invece, <span class=\"_ _4\"></span>gli <span class=\"_ _1\"></span>strumen<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span> derivati soddisfano i requisiti per essere classificati come strumenti di copertura, le successive variazion<span class=\"_ _1\"></span>i del <span class=\"_ _0\"></span><span class=\"ff7\">f<span class=\"_ _0\"></span>air value</span> sono contabilizza<span class=\"_ _1\"></span>te seguendo specifici c<span class=\"_ _1\"></span>riteri, di segui<span class=\"_ _1\"></span>to illustrati.<span class=\"_ _68\"> </span>Uno strumento f<span class=\"_ _1\"></span>inanziario derivato \u00e8 <span class=\"_ _1\"></span>classificato com<span class=\"_ _1\"></span>e di copertura s<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>viene docu<span class=\"_ _1\"></span>mentata in modo <span class=\"_ _1\"></span>formale la relaz<span class=\"_ _1\"></span>ione<span class=\"_ _68\"> </span> fra <span class=\"_ _d\"> </span>lo <span class=\"_ _d\"> </span>strumento <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>copertura <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>l\u2019elemento <span class=\"_ _d\"></span>coperto, <span class=\"_ _d\"></span>includendo <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>obiett<span class=\"_ _1\"></span>ivi <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>gestione <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>rischio, <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>strategia <span class=\"_ _d\"> </span>per<span class=\"_ _68\"> </span> effettuare la<span class=\"_ _1\"></span> copertura e i m<span class=\"_ _1\"></span>etodi che sa<span class=\"_ _1\"></span>ranno utilizzati <span class=\"_ _1\"></span>per verificarne<span class=\"_ _1\"></span> l\u2019efficacia p<span class=\"_ _1\"></span>ros<span class=\"_ _0\"></span>pettica e r<span class=\"_ _1\"></span>etrospettiva. L<span class=\"_ _1\"></span>\u2019efficacia<span class=\"_ _68\"> </span> di ciascuna cope<span class=\"_ _1\"></span>rtura \u00e8 verificata si<span class=\"_ _1\"></span>a al momento d<span class=\"_ _1\"></span>i accensione di ciascun<span class=\"_ _1\"></span>o strumento der<span class=\"_ _1\"></span>ivato sia durante l<span class=\"_ _1\"></span>a sua vita, <span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span> in <span class=\"_ _5\"></span>particolare <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>ogni <span class=\"_ _5\"> </span>chiusura <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>bilancio <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>situazione <span class=\"_ _5\"></span>infrannuale. <span class=\"_ _d\"></span>Generalmente, <span class=\"_ _d\"></span>una <span class=\"_ _10\"> </span>coper<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ura <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _5\"> </span>considerata<span class=\"_ _1\"></span> altamente \u201cefficace\u201d se, sia <span class=\"_ _0\"></span>all\u2019inizio sia <span class=\"_ _0\"></span>durante la sua <span class=\"_ _0\"></span>vita, i <span class=\"_ _0\"></span>cambiamenti del <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _0\"></span>value<span class=\"ff2\">, nel <span class=\"_ _0\"></span>caso di <span class=\"_ _0\"></span></span>fair value <span class=\"_ _0\"></span>hedge<span class=\"ff2\">,<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>o <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>fl<span class=\"_ _0\"></span>ussi <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>cassa <span class=\"_ _4\"></span>attesi <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>futuro, <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span><span class=\"ff7\">cash <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>low<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>hedge<span class=\"_ _0\"></span><span class=\"ff5\">, <span class=\"_ _4\"></span>dell\u2019elemento <span class=\"_ _4\"></span>coperto <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>sostanzialm<span class=\"_ _1\"></span>ente <span class=\"_ _1\"></span><span class=\"ff2\">compensa<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff5\"><span class=\"ff2\"> </span></span></span>dai cambiament<span class=\"_ _1\"></span>i del <span class=\"ff7\">fair value</span> dello stru<span class=\"_ _1\"></span>mento di copertu<span class=\"_ _1\"></span>ra.<span class=\"_ _68\"> </span> Il principio cont<span class=\"_ _1\"></span>abile IFRS 9 prev<span class=\"_ _1\"></span>ede la possibilit\u00e0 di d<span class=\"_ _1\"></span>esignare le seguen<span class=\"_ _1\"></span>ti tre relazioni di cop<span class=\"_ _1\"></span>ertura:<span class=\"_ _68\"> </span> a)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value <span class=\"_ _0\"></span>(fair <span class=\"_ _0\"></span>value <span class=\"_ _2\"></span>hedge)</span>: <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>copertura <span class=\"_ _0\"></span>riguarda <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variazioni <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span><span class=\"ff3 ls0\"><span class=\"ff2\"> </span></span>passivit\u00e0 <span class=\"_ _5\"></span>iscritte <span class=\"_ _5\"></span>in <span class=\"_ _5\"> </span>bilancio, <span class=\"_ _5\"> </span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variazioni <span class=\"_ _5\"></span>del <span class=\"_ _5\"> </span><span class=\"ff7\">f<span class=\"_ _0\"></span>air <span class=\"_ _d\"></span>val<span class=\"_ _0\"></span>ue</span> <span class=\"_ _5\"></span>dello <span class=\"_ _5\"> </span>strumento <span class=\"_ _5\"> </span>di <span class=\"_ _5\"></span>copertura <span class=\"_ _5\"></span>sia <span class=\"_ _5\"> </span>le <span class=\"_ _10\"> </span>variaz<span class=\"_ _1\"></span>ioni<span class=\"_ _68\"> </span> dell\u2019oggetto del<span class=\"_ _1\"></span>la copertura sono <span class=\"_ _1\"></span>imputate al conto eco<span class=\"_ _1\"></span>nomico.<span class=\"ff2\"> </span>b)<span class=\"ff3\"> <span class=\"_ _20\"> </span></span>copertura <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>finanziari <span class=\"_ _c\"></span>(<span class=\"ff7\">cash <span class=\"_ _c\"></span>flow <span class=\"_ _c\"></span>hedge</span>): <span class=\"_ _c\"></span>nel <span class=\"_ _c\"></span>caso <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>coperture <span class=\"_ _c\"></span>finalizzate <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>neutralizzare <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span> variazioni nei flussi di cassa ori<span class=\"_ _0\"></span>ginat<span class=\"_ _1\"></span>i dall\u2019esecuzione futura di obbligazioni contrattualmente definite alla data<span class=\"_ _68\"> </span> di riferimento del <span class=\"_ _0\"></span>bilancio, le variazioni del <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> dello <span class=\"_ _0\"></span>strumento derivato registrate successivament<span class=\"_ _1\"></span>e alla<span class=\"_ _68\"> </span> prima rilev<span class=\"_ _1\"></span>azione sono <span class=\"_ _1\"></span>contabilizza<span class=\"_ _1\"></span>te, limitata<span class=\"_ _1\"></span>mente alla sol<span class=\"_ _1\"></span>a quota e<span class=\"_ _1\"></span>fficace, n<span class=\"_ _1\"></span>el conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>complessivo<span class=\"_ _1\"></span> e quind<span class=\"_ _1\"></span>i in <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>riserva <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>patrimonio <span class=\"_ _1\"></span>netto. <span class=\"_ _1\"></span>Quando <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>manifesta<span class=\"ff5\">no g<span class=\"_ _1\"></span>li e<span class=\"_ _1\"></span>ffetti e<span class=\"_ _1\"></span>conomici o<span class=\"_ _1\"></span>riginati <span class=\"_ _1\"></span>dall\u2019oggetto<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>copertura, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>contabilizzata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>complessivo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>riversata <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>econo<span class=\"_ _1\"></span>mico. <span class=\"_ _0\"></span>Qualora<span class=\"_ _68\"> </span> la <span class=\"_ _1\"></span>copertura <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>perfett<span class=\"_ _1\"></span>amente <span class=\"_ _1\"></span>efficace, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>variazione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">fair v<span class=\"_ _1\"></span>alue<span class=\"ff2\"> <span class=\"_ _1\"></span>dello <span class=\"_ _1\"></span>strume<span class=\"_ _1\"></span>nto di<span class=\"_ _1\"></span> cop<span class=\"_ _1\"></span>ertura r<span class=\"_ _1\"></span>iferibile <span class=\"_ _1\"></span>alla<span class=\"_ _68\"> </span></span></span><span class=\"ff7\"><span class=\"ff2\"> </span></span>porzione ineffica<span class=\"_ _1\"></span>ce dello stesso <span class=\"_ _1\"></span>\u00e8 immediatamente r<span class=\"_ _1\"></span>ilevata nel conto e<span class=\"_ _1\"></span>conomico.  c)<span class=\"ff3 ls0\"> <span class=\"_ _30\"> </span><span class=\"ff2\">copertu<span class=\"_ _1\"></span>ra di un investimento net<span class=\"_ _1\"></span>to in una gestione est<span class=\"_ _1\"></span>era (<span class=\"ff7\">net investment hedg<span class=\"_ _1\"></span>e<span class=\"ff2 lsa\">).<span class=\"_ _68\"> </span></span></span></span></span>Se <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>verifiche <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>confermano <span class=\"_ _2\"></span>l\u2019efficacia <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>copertura, <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>quel <span class=\"_ _c\"></span><span class=\"ff2\">momento <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>contabilizzazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>operazioni <span class=\"_ _2\"></span>di<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>copertura vien<span class=\"_ _1\"></span>e interrotta e <span class=\"_ _1\"></span>il contratto derivato<span class=\"_ _1\"></span> di copertu<span class=\"_ _1\"></span>ra viene riclassifi<span class=\"_ _1\"></span>cato tra le attivi<span class=\"_ _1\"></span>t\u00e0 finanziarie va<span class=\"_ _1\"></span>lutate al <span class=\"_ _0\"></span><span class=\"ff7\">fair<span class=\"_ _1\"></span> </span>value<span class=\"ff2\"> <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>impatto <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _d\"></span>economico <span class=\"_ _c\"></span>oppure <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>le <span class=\"_ _d\"></span>passivit\u00e0 <span class=\"_ _d\"></span>f<span class=\"_ _1\"></span>inanziarie <span class=\"_ _d\"></span>valutate <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _d\"></span>value</span> <span class=\"_ _d\"></span>con <span class=\"_ _c\"></span>impatto <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>conto<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>economico. La re<span class=\"_ _1\"></span>lazione di copertu<span class=\"_ _1\"></span>ra, inoltre, cessa qu<span class=\"_ _1\"></span>ando:<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il derivato scade, <span class=\"_ _1\"></span>viene venduto, <span class=\"_ _1\"></span>rescisso o eserc<span class=\"_ _1\"></span>itato<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\">;<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">l\u2019elemento cope<span class=\"_ _1\"></span>rto \u00e8 venduto, sc<span class=\"_ _1\"></span>ade o \u00e8 rimborsato<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff5\">;<span class=\"ff2\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">non \u00e8 pi\u00f9 altament<span class=\"_ _1\"></span>e <span class=\"ff5\">probabile che l<span class=\"_ _1\"></span>\u2019operazione futu<span class=\"_ _1\"></span>ra coperta venga posta in<span class=\"_ _1\"></span> essere<span class=\"_ _68\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "Crediti commerc<span class=\"_ _1\"></span>iali I <span class=\"_ _2\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>trasferiment<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>beni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>dalla <span class=\"_ _2\"></span>prestazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _c\"></span>secondo <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>termini previsti <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span><span class=\"ff5\">base <span class=\"_ _c\"></span>alle <span class=\"_ _d\"> </span>disposizioni <span class=\"_ _c\"></span>dell\u2019IFRS <span class=\"_ _c\"></span>15 <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>classificati <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>funzione <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>natura <span class=\"_ _c\"></span>del </span>debitore e/o dell<span class=\"_ _1\"></span>a data di scadenz<span class=\"_ _1\"></span>a del credito (tale<span class=\"_ _1\"></span> definizione include le <span class=\"_ _1\"></span>fatture da eme<span class=\"_ _1\"></span>ttere per servizi gi\u00e0 <span class=\"_ _1\"></span>prestati).  Inoltre, poich\u00e9 <span class=\"_ _1\"></span>generalmente i<span class=\"_ _1\"></span> crediti comme<span class=\"_ _1\"></span>rciali sono a breve <span class=\"_ _1\"></span>termine e non<span class=\"_ _1\"></span> prevedono <span class=\"_ _1\"></span>la corresponsio<span class=\"_ _1\"></span>ne di intere<span class=\"_ _1\"></span>ssi, non s<span class=\"_ _1\"></span>i p<span class=\"_ _1\"></span>rocede <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>alcolo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzato, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bilizzati <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>nominale <span class=\"_ _1\"></span>riportat<span class=\"_ _1\"></span>o nell<span class=\"_ _1\"></span>e fatture <span class=\"_ _1\"></span>emesse <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>stipula<span class=\"_ _1\"></span>ti con<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>lientela: <span class=\"_ _1\"></span>questa disposi<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>\u00e8 a<span class=\"_ _1\"></span>dottata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _4\"></span>che hanno <span class=\"_ _2\"></span>una <span class=\"_ _c\"></span>durata <span class=\"_ _2\"></span>contrattu<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>superio<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>dodici <span class=\"_ _2\"></span>mesi, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>eno <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sia <span class=\"_ _c\"></span>particolar<span class=\"_ _1\"></span>mente <span class=\"_ _2\"></span>significativo. <span class=\"_ _2\"></span>La scelta <span class=\"_ _4\"></span>deriva <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>fatto <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>breve <span class=\"_ _4\"></span>termine <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>lta <span class=\"_ _1\"></span>mo<span class=\"ff2\">lto <span class=\"_ _1\"></span>simi<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>applicando<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>storico </span>o il criterio del co<span class=\"_ _1\"></span>sto ammortizzato <span class=\"_ _1\"></span>e l\u2019impatto della lo<span class=\"_ _1\"></span>gica di attualizzazione<span class=\"_ _1\"></span> sarebbe dunque de<span class=\"_ _1\"></span>l tutto trascur<span class=\"_ _1\"></span>abile.<span class=\"_ _68\"> </span>I <span class=\"_ _c\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>soggetti <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>verifica <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>(c.d. <span class=\"_ _d\"></span><span class=\"ff7\">im<span class=\"_ _1\"></span>pairment<span class=\"ff2\">) <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>alle <span class=\"_ _2\"></span>disposizion<span class=\"_ _1\"></span>i </span></span>dell\u2019IFRS <span class=\"_ _1\"></span>9. Ai <span class=\"_ _1\"></span>fini del <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di valutazi<span class=\"_ _1\"></span>one, i c<span class=\"_ _1\"></span>rediti com<span class=\"_ _1\"></span>merciali <span class=\"_ _1\"></span>sono suddivi<span class=\"_ _1\"></span>si per <span class=\"_ _1\"></span>fasce te<span class=\"_ _1\"></span>mporali di <span class=\"_ _1\"></span>scaduto. P<span class=\"_ _1\"></span>er i <span class=\"_ _0\"></span>crediti <span class=\"_ _2\"></span><span class=\"ff7\">performing</span> <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>effettua <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>collettiva <span class=\"_ _0\"></span>raggruppando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>singole<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>esposizioni <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di credito <span class=\"_ _1\"></span>similare. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _4\"></span>sulla base <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _4\"></span>attese lungo <span class=\"_ _4\"></span>la vita <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito, <span class=\"_ _1\"></span>determinate <span class=\"_ _4\"></span>partendo<span class=\"_ _0\"></span> dalle <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _c\"></span>registrate <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>caratteristiche <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rischio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>credito <span class=\"_ _d\"></span>simili <span class=\"_ _c\"></span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>esper<span class=\"_ _0\"></span>ienze <span class=\"_ _c\"></span>storiche, <span class=\"_ _c\"></span>e rettificate al fine <span class=\"_ _1\"></span>di riflettere le prev<span class=\"_ _1\"></span>isioni delle condiz<span class=\"_ _1\"></span>ioni economiche <span class=\"_ _1\"></span>future.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Crediti commerc<span class=\"_ _1\"></span>iali I <span class=\"_ _2\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dal <span class=\"_ _c\"></span>trasferiment<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>beni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>dalla <span class=\"_ _2\"></span>prestazione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rilevati <span class=\"_ _c\"></span>secondo <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>termini previsti <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>l <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span><span class=\"ff5\">base <span class=\"_ _c\"></span>alle <span class=\"_ _d\"> </span>disposizioni <span class=\"_ _c\"></span>dell\u2019IFRS <span class=\"_ _c\"></span>15 <span class=\"_ _d\"> </span>e <span class=\"_ _d\"></span>classificati <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>funzione <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>natura <span class=\"_ _c\"></span>del </span>debitore e/o dell<span class=\"_ _1\"></span>a data di scadenz<span class=\"_ _1\"></span>a del credito (tale<span class=\"_ _1\"></span> definizione include le <span class=\"_ _1\"></span>fatture da eme<span class=\"_ _1\"></span>ttere per servizi gi\u00e0 <span class=\"_ _1\"></span>prestati).  Inoltre, poich\u00e9 <span class=\"_ _1\"></span>generalmente i<span class=\"_ _1\"></span> crediti comme<span class=\"_ _1\"></span>rciali sono a breve <span class=\"_ _1\"></span>termine e non<span class=\"_ _1\"></span> prevedono <span class=\"_ _1\"></span>la corresponsio<span class=\"_ _1\"></span>ne di intere<span class=\"_ _1\"></span>ssi, non s<span class=\"_ _1\"></span>i p<span class=\"_ _1\"></span>rocede <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>alcolo <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _1\"></span>ammortizzato, <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>vengono <span class=\"_ _1\"></span>conta<span class=\"_ _1\"></span>bilizzati <span class=\"_ _1\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>nominale <span class=\"_ _1\"></span>riportat<span class=\"_ _1\"></span>o nell<span class=\"_ _1\"></span>e fatture <span class=\"_ _1\"></span>emesse <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>nei <span class=\"_ _1\"></span>contratti <span class=\"_ _1\"></span>stipula<span class=\"_ _1\"></span>ti con<span class=\"_ _1\"></span> la<span class=\"_ _1\"></span> c<span class=\"_ _1\"></span>lientela: <span class=\"_ _1\"></span>questa disposi<span class=\"_ _1\"></span>zione <span class=\"_ _1\"></span>\u00e8 a<span class=\"_ _1\"></span>dottata <span class=\"_ _1\"></span>anche <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>crediti <span class=\"_ _1\"></span>commerciali <span class=\"_ _4\"></span>che hanno <span class=\"_ _2\"></span>una <span class=\"_ _c\"></span>durata <span class=\"_ _2\"></span>contrattu<span class=\"_ _1\"></span>ale <span class=\"_ _c\"></span>superio<span class=\"_ _1\"></span>re <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>dodici <span class=\"_ _2\"></span>mesi, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>eno <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>l\u2019effetto <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>sia <span class=\"_ _c\"></span>particolar<span class=\"_ _1\"></span>mente <span class=\"_ _2\"></span>significativo. <span class=\"_ _2\"></span>La scelta <span class=\"_ _4\"></span>deriva <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>fatto <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>l\u2019importo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>breve <span class=\"_ _4\"></span>termine <span class=\"_ _1\"></span>risu<span class=\"_ _1\"></span>lta <span class=\"_ _1\"></span>mo<span class=\"ff2\">lto <span class=\"_ _1\"></span>simi<span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>applicando<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>metodo <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>costo <span class=\"_ _4\"></span>storico </span>o il criterio del co<span class=\"_ _1\"></span>sto ammortizzato <span class=\"_ _1\"></span>e l\u2019impatto della lo<span class=\"_ _1\"></span>gica di attualizzazione<span class=\"_ _1\"></span> sarebbe dunque de<span class=\"_ _1\"></span>l tutto trascur<span class=\"_ _1\"></span>abile.<span class=\"_ _68\"> </span>I <span class=\"_ _c\"></span>crediti <span class=\"_ _c\"></span>comme<span class=\"_ _1\"></span>rciali <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>soggetti <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>verifica <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>(c.d. <span class=\"_ _d\"></span><span class=\"ff7\">im<span class=\"_ _1\"></span>pairment<span class=\"ff2\">) <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>alle <span class=\"_ _2\"></span>disposizion<span class=\"_ _1\"></span>i </span></span>dell\u2019IFRS <span class=\"_ _1\"></span>9. Ai <span class=\"_ _1\"></span>fini del <span class=\"_ _1\"></span>processo <span class=\"_ _1\"></span>di valutazi<span class=\"_ _1\"></span>one, i c<span class=\"_ _1\"></span>rediti com<span class=\"_ _1\"></span>merciali <span class=\"_ _1\"></span>sono suddivi<span class=\"_ _1\"></span>si per <span class=\"_ _1\"></span>fasce te<span class=\"_ _1\"></span>mporali di <span class=\"_ _1\"></span>scaduto. P<span class=\"_ _1\"></span>er i <span class=\"_ _0\"></span>crediti <span class=\"_ _2\"></span><span class=\"ff7\">performing</span> <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>effettua <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>valutazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>collettiva <span class=\"_ _0\"></span>raggruppando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>singole<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>esposizioni <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di credito <span class=\"_ _1\"></span>similare. <span class=\"_ _1\"></span>La <span class=\"_ _1\"></span>valutazione <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>effettuata <span class=\"_ _4\"></span>sulla base <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>perdite <span class=\"_ _4\"></span>attese lungo <span class=\"_ _4\"></span>la vita <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>credito, <span class=\"_ _1\"></span>determinate <span class=\"_ _4\"></span>partendo<span class=\"_ _0\"></span> dalle <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>erdite <span class=\"_ _c\"></span>registrate <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>caratteristiche <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>rischio <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>credito <span class=\"_ _d\"></span>simili <span class=\"_ _c\"></span>sulla <span class=\"_ _c\"></span>base <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>esper<span class=\"_ _0\"></span>ienze <span class=\"_ _c\"></span>storiche, <span class=\"_ _c\"></span>e rettificate al fine <span class=\"_ _1\"></span>di riflettere le prev<span class=\"_ _1\"></span>isioni delle condiz<span class=\"_ _1\"></span>ioni economiche <span class=\"_ _1\"></span>future.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "Rimanenze Le rimanenze sono beni: \u25cf  posseduti per la vendita nel normale svolgimento dell\u2019attivit\u00e0; \u25cf  impiegati nei processi produttivi per la vendita; \u25cf  sotto forma di materiali o forniture di beni da impiegarsi nel processo di produzione o nella prestazione di servizi. Le rimanenze sono rilevate al costo e successivamente valutate al minore tra il costo e il valore netto di realizzo. Il valore netto di realizzo rappresenta il prezzo di vendita stimato meno i costi stimati di completamento e i costi stimati necessari per realizzare la vendita. Il costo delle rimanenze comprende tutti i costi di acquisto, i costi di trasformazione oltre che gli altri costi sostenuti per portare le rimanenze nel luogo e nelle condizioni attuali mentre non include le differenze cambio in caso di rimanenze fatturate in valuta estera. In conformit\u00e0 con quanto previsto dallo IAS 2, per la determinazione del costo delle rimanenze viene utilizzato il metodo del costo medio ponderato. Quando il valore netto di realizzo \u00e8 inferiore al costo, l\u2019eccedenza viene svalutata immediatamente nel conto economico. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Lavori in corso su o<span class=\"_ _1\"></span>rdinazione  I <span class=\"_ _4\"></span>lavori <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>corso <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _4\"></span>dello <span class=\"_ _4\"></span>stato <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>avanzamen<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>(o <span class=\"_ _4\"></span>percentuale <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>completamento), <span class=\"_ _4\"></span>laddove <span class=\"_ _4\"></span>suss<span class=\"_ _0\"></span>istono i <span class=\"_ _2\"></span>seguenti <span class=\"_ _2\"></span>presupposti: <span class=\"_ _2\"></span>a) <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>odotto <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>un <span class=\"_ _c\"></span>utilizz<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>alternativo <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>modifica <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>alternativo <span class=\"_ _2\"></span>sono significativi <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>bene) <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>b) <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>Gruppo<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>diritto <span class=\"_ _0\"></span>contrattuale <span class=\"_ _2\"></span>ad <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>pagato <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>lavoro <span class=\"_ _2\"></span>effettuato sino <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>eventuale <span class=\"_ _c\"></span>interruzione. <span class=\"_ _c\"></span>Secon<span class=\"_ _1\"></span>do <span class=\"_ _c\"></span>tale <span class=\"_ _2\"></span>cr<span class=\"_ _0\"></span>iterio <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>costi, <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>ed <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>margine<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>rilevati <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>base <span class=\"_ _c\"></span>alle attivit\u00e0  es<span class=\"_ _1\"></span>eguite.  La <span class=\"_ _10\"> </span>percentuale  d<span class=\"_ _1\"></span>i  comple<span class=\"_ _1\"></span>tamento  \u00e8 <span class=\"_ _10\"> </span>determinata  median<span class=\"_ _1\"></span>te  l\u2019applica<span class=\"_ _1\"></span>zione  del <span class=\"_ _10\"> </span>criterio  del <span class=\"_ _f\"> </span>\u201ccosto<span class=\"_ _1\"></span> sostenuto\u201d (<span class=\"ffe\">cost\u2010to<span class=\"_ _1\"></span>\u2010cost<span class=\"ff2\">). </span></span>La valu<span class=\"_ _1\"></span>tazione <span class=\"_ _1\"></span>riflette <span class=\"_ _1\"></span>la m<span class=\"_ _1\"></span>igliore s<span class=\"_ _1\"></span>tima d<span class=\"_ _1\"></span>ei lavo<span class=\"_ _1\"></span>ri eff<span class=\"_ _1\"></span>ettuata a<span class=\"_ _1\"></span>lla da<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>rendicont<span class=\"_ _1\"></span>azione. Pe<span class=\"_ _1\"></span>riodicamente <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>effettuati<span class=\"_ _1\"></span> aggiornament<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>assunzioni <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>valutazioni. <span class=\"_ _0\"></span>Gli <span class=\"_ _2\"></span>eventuali<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>effetti <span class=\"_ _0\"></span>economici, <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>derivanti, sono <span class=\"_ _d\"></span>c<span class=\"ff5\">ontab<span class=\"_ _1\"></span>ilizzati <span class=\"_ _d\"></span>n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>cui <span class=\"_ _c\"></span>gli <span class=\"_ _d\"></span>stessi <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>effettua<span class=\"_ _1\"></span>ti. <span class=\"_ _d\"></span>I <span class=\"_ _c\"></span>ricavi <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>commessa <span class=\"_ _c\"></span>comprendono: <span class=\"_ _c\"></span>i <span class=\"_ _d\"> </span>corrispettiv<span class=\"_ _1\"></span>i </span>contrattualmen<span class=\"_ _1\"></span>te pattui<span class=\"_ _1\"></span>ti, le<span class=\"_ _1\"></span> varianti <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>lavori, <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>revisione <span class=\"_ _1\"></span>prezzi, <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>incentivi, <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>misura <span class=\"_ _1\"></span>in cui <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>probabile <span class=\"_ _4\"></span>che que<span class=\"_ _0\"></span>sti possano essere valu<span class=\"_ _1\"></span>tati con attend<span class=\"_ _1\"></span>ibilit\u00e0. I <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>commessa <span class=\"_ _0\"></span>includono: <span class=\"_ _0\"></span>tutti <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _2\"></span>diret<span class=\"_ _1\"></span>tamente <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>commessa, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>attribuibili<span class=\"_ _1\"></span> all\u2019attivit\u00e0 <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>commessa <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>generale <span class=\"_ _4\"></span>e che <span class=\"_ _1\"></span>posso<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>essere <span class=\"_ _1\"></span>allocati <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>commessa <span class=\"_ _1\"></span>stessa, <span class=\"_ _1\"></span>olt<span class=\"_ _1\"></span>re a <span class=\"_ _4\"></span>qualunq<span class=\"_ _0\"></span><span class=\"ff2\">ue <span class=\"_ _1\"></span>altro <span class=\"_ _4\"></span>costo ch<span class=\"_ _1\"></span>e </span>pu\u00f2 essere speci<span class=\"_ _1\"></span>ficatamente addeb<span class=\"_ _1\"></span>itato al committen<span class=\"_ _1\"></span>te sulla base delle c<span class=\"_ _1\"></span>lausole contrattua<span class=\"_ _1\"></span>li.<span class=\"_ _0\"></span> Nell\u2019ambito <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>costi s<span class=\"_ _1\"></span>ono <span class=\"_ _4\"></span>inclusi <span class=\"_ _1\"></span>anche: <span class=\"_ _4\"></span>quelli <span class=\"_ _4\"></span>pre\u2010operativi, <span class=\"_ _4\"></span>ossia <span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>sostenuti <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>fase <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span>contra<span class=\"_ _1\"></span>tto <span class=\"_ _1\"></span>pri<span class=\"ff2\">ma </span>che v<span class=\"_ _1\"></span>enga <span class=\"_ _1\"></span>inizi<span class=\"ff5\">ata <span class=\"_ _1\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>commissionata, <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>costi pos<span class=\"_ _1\"></span>t\u2010operativi, <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>sostengono<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>dopo <span class=\"_ _1\"></span>la ch<span class=\"_ _1\"></span>iusura <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>commessa <span class=\"_ _4\"></span>ed </span>infine i costi per ev<span class=\"_ _1\"></span>entuali servizi e pr<span class=\"_ _1\"></span>estazioni da eseguire<span class=\"_ _1\"></span> dopo il completame<span class=\"_ _1\"></span>nto delle comme<span class=\"_ _1\"></span>sse.<span class=\"_ _0\"></span> Nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>preveda <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>completamento <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _c\"></span><span class=\"ff5\">commessa <span class=\"_ _0\"></span>possa <span class=\"_ _2\"></span>determinare <span class=\"_ _0\"></span>l\u2019insorgere <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>perdita, <span class=\"_ _0\"></span>questa <span class=\"_ _2\"></span>sar\u00e0 </span>riconosciuta nel<span class=\"_ _1\"></span>la sua interezza nel<span class=\"_ _1\"></span>l\u2019esercizio in cui<span class=\"_ _1\"></span> la stessa divenga rag<span class=\"_ _1\"></span>ionevolmente preved<span class=\"_ _1\"></span>ibile.<span class=\"ff2\"> </span>Quando <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>risultato <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>commessa <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>termine <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>pu\u00f2 <span class=\"_ _c\"></span>essere <span class=\"_ _2\"></span>stimato <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>attendib<span class=\"_ _0\"></span>ilit\u00e0, <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>lavori <span class=\"_ _2\"></span>in corso  \u00e8 <span class=\"_ _10\"> </span>determinato <span class=\"_ _f\"> </span>sulla <span class=\"_ _10\"> </span>base  dei <span class=\"_ _f\"> </span>costi <span class=\"_ _10\"> </span>sostenuti,  quando <span class=\"_ _10\"> </span>sia  ragion<span class=\"_ _1\"></span>evole  c<span class=\"_ _1\"></span>he  ques<span class=\"_ _1\"></span>ti  vengano <span class=\"_ _10\"> </span>recuperati, <span class=\"_ _10\"> </span>senza rilevazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>margine. <span class=\"_ _2\"></span>Qualora <span class=\"_ _2\"></span>dopo <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>riferimento <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>bilanc<span class=\"_ _1\"></span>io <span class=\"_ _c\"></span>interve<span class=\"_ _1\"></span>ngano <span class=\"_ _c\"></span>fatti, <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>avorevoli <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>sfavor<span class=\"_ _2\"></span>evol<span class=\"_ _1\"></span>i ascrivibili <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>situazioni <span class=\"_ _d\"></span>gi\u00e0 <span class=\"_ _5\"></span>esistenti <span class=\"_ _5\"></span>a <span class=\"_ _5\"></span>tale <span class=\"_ _5\"></span>data, <span class=\"_ _5\"></span>gli <span class=\"_ _d\"></span>importi <span class=\"_ _5\"> </span>rilevati <span class=\"_ _5\"></span>nel <span class=\"_ _5\"></span>bilancio <span class=\"_ _d\"></span>vengono <span class=\"_ _5\"> </span>rettificati <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>rifletterne <span class=\"_ _d\"></span>i conseguenti effet<span class=\"_ _1\"></span>ti di natura econ<span class=\"_ _1\"></span>omica, finanziaria e <span class=\"_ _1\"></span>patrimoniale.  I <span class=\"_ _1\"></span>lavori <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>ordinazione <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>es<span class=\"_ _0\"></span>posti, <span class=\"_ _4\"></span>al netto <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>eventuali <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _1\"></span>svalutazi<span class=\"_ _1\"></span>one e<span class=\"_ _1\"></span>/o pe<span class=\"_ _1\"></span>rdite <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>finire, <span class=\"_ _1\"></span>nonch\u00e9 <span class=\"_ _1\"></span>degl<span class=\"_ _1\"></span>i acconti <span class=\"_ _0\"></span>relativi <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>contratto <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>esecuzione<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span>A <span class=\"_ _0\"></span>tale <span class=\"_ _2\"></span>ultimo <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>guardo <span class=\"_ _0\"></span>occorre <span class=\"_ _0\"></span>precisare <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>importi <span class=\"_ _0\"></span>fatturati <span class=\"_ _0\"></span>a valere <span class=\"_ _0\"></span>sui <span class=\"_ _0\"></span>singoli stati <span class=\"_ _2\"></span>di avanzamento <span class=\"_ _0\"></span>lavori <span class=\"_ _0\"></span>(Acconti<span class=\"_ _1\"></span>) <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>iduzione del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>comm<span class=\"_ _1\"></span>essa, <span class=\"_ _0\"></span>ove capiente e <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>l\u2019eventuale <span class=\"_ _1\"></span>eccedenza <span class=\"_ _1\"></span>nel passiv<span class=\"_ _1\"></span>o. Per <span class=\"_ _1\"></span>converso le <span class=\"_ _1\"></span>fatturazioni<span class=\"_ _1\"></span> degli <span class=\"_ _1\"></span>anticipi co<span class=\"_ _1\"></span>stituiscono <span class=\"_ _1\"></span>fatti finanzi<span class=\"_ _1\"></span>ari<span class=\"_ _68\"> </span>e non rilevano ai fini del ric<span class=\"_ _1\"></span>onoscimento dei ricavi. Per<span class=\"_ _1\"></span>tanto, gli anticipi rappresentando un me<span class=\"_ _1\"></span>ro fatto finanziario sono<span class=\"_ _1\"></span> sempre rilevat<span class=\"_ _1\"></span>i nel passivo in quanto <span class=\"_ _1\"></span>ricevuti a fron<span class=\"_ _1\"></span>te di lavori ancora da <span class=\"_ _1\"></span>eseguire<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Disponibilit\u00e0 liq<span class=\"_ _1\"></span>uide e mezzi equivalent<span class=\"_ _1\"></span>i La cassa e <span class=\"_ _0\"></span>le altre disponibilit\u00e0 liquide equivalenti sono iscritte, a <span class=\"_ _0\"></span>seconda della loro <span class=\"_ _0\"></span>natura, al valore nominale ovvero al costo ammortizzato. Le altre disponibil<span class=\"_ _1\"></span>it\u00e0 liquide equivalenti rappresentano im<span class=\"_ _1\"></span>pieghi finanziari a breve termine e ad alta <span class=\"_ _0\"></span>liquidit\u00e0 che <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>prontamente convertibili <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa noti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>soggett<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>irrilevante ri<span class=\"_ _0\"></span>schio di <span class=\"_ _0\"></span>variazione<span class=\"_ _1\"></span> del loro valore, la<span class=\"_ _1\"></span> cui scadenza o<span class=\"_ _1\"></span>riginaria ovvero al <span class=\"_ _1\"></span>momento dell\u2019acqui<span class=\"_ _1\"></span>sto non \u00e8 superior<span class=\"_ _1\"></span>e a 3 mesi",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "Debiti I <span class=\"_ _1\"></span>debiti comme<span class=\"_ _1\"></span>rciali e <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>debiti so<span class=\"_ _1\"></span>no ricono<span class=\"_ _1\"></span>sciuti i<span class=\"_ _1\"></span>nizialmente a<span class=\"_ _1\"></span>l <span class=\"ff7\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> e <span class=\"_ _1\"></span>successivament<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>in ba<span class=\"_ _1\"></span>se </span></span>al metodo del cost<span class=\"_ _1\"></span>o ammortizzato. I <span class=\"_ _c\"></span>debiti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>finanziato<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>inizialmente <span class=\"_ _2\"></span>iscritti <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _c\"></span>accessori <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>dirett<span class=\"_ _1\"></span>a imputazione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>valutati <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ammortizzato, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>effettivo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _c\"></span>attesi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>comporti <span class=\"_ _c\"></span>una <span class=\"_ _d\"></span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _c\"></span>minore <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>10% <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>tali <span class=\"_ _c\"></span>fl<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>si, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>necessario <span class=\"_ _c\"></span>ricalcolare <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>costo ammortizzato della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ilevare nel <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una per<span class=\"_ _0\"></span>dita derivante <span class=\"_ _0\"></span>dalla modifica. <span class=\"_ _0\"></span>Il costo <span class=\"_ _f\"> </span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>della <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>finanziaria <span class=\"_ _10\"> </span>deve <span class=\"_ _10\"> </span>essere  r<span class=\"_ _1\"></span>icalcolato <span class=\"_ _10\"> </span>come <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _b\"> </span>dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _f\"> </span>finanziari rinegoziati o mo<span class=\"_ _1\"></span>dificati attu<span class=\"_ _1\"></span>alizzati al tasso di <span class=\"_ _1\"></span>interesse effet<span class=\"_ _1\"></span>tivo originario del<span class=\"_ _1\"></span>la passivit\u00e0 finanzi<span class=\"_ _1\"></span>aria. Qualsias<span class=\"_ _1\"></span>i costo<span class=\"_ _0\"></span> o commissione <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>modifica <span class=\"_ _0\"></span>rettificano il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>della passivit\u00e0 <span class=\"_ _2\"></span>finanzi<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odificata e sono ammortizza<span class=\"_ _1\"></span>ti lungo il corso de<span class=\"_ _1\"></span>l restante termin<span class=\"_ _1\"></span>e della passivit\u00e0 fin<span class=\"_ _1\"></span>anziaria modificata. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>cassa <span class=\"_ _10\"> </span>attesi <span class=\"_ _10\"> </span>che <span class=\"_ _5\"> </span>comporti <span class=\"_ _10\"> </span>una <span class=\"_ _5\"></span>variazione <span class=\"_ _5\"> </span>maggiore <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>10% <span class=\"_ _10\"> </span>di <span class=\"_ _5\"></span>tali <span class=\"_ _5\"> </span>flussi, <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>termini <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>considerat<span class=\"_ _1\"></span>i sostanzialmente <span class=\"_ _4\"></span>diffor<span class=\"_ _1\"></span>mi. <span class=\"_ _4\"></span>Se <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fica <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzata <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>quals<span class=\"_ _1\"></span>iasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>commissione sostenuti s<span class=\"_ _1\"></span>ono rilevati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>parte dell'u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ile o <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>erdita connes<span class=\"_ _1\"></span>si all'est<span class=\"_ _1\"></span>inzione. S<span class=\"_ _1\"></span>e lo sca<span class=\"_ _1\"></span>mbio o l<span class=\"_ _1\"></span>a modifica <span class=\"_ _1\"></span>non sono<span class=\"_ _1\"></span> contabilizzati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>qualsiasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>commissio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>sostenuto <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>sono ammortizzati lung<span class=\"_ _1\"></span>o il corso del restan<span class=\"_ _1\"></span>te termine della passivit\u00e0 mod<span class=\"_ _1\"></span>ificata.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "Debiti I <span class=\"_ _1\"></span>debiti comme<span class=\"_ _1\"></span>rciali e <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>debiti so<span class=\"_ _1\"></span>no ricono<span class=\"_ _1\"></span>sciuti i<span class=\"_ _1\"></span>nizialmente a<span class=\"_ _1\"></span>l <span class=\"ff7\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> e <span class=\"_ _1\"></span>successivament<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>in ba<span class=\"_ _1\"></span>se </span></span>al metodo del cost<span class=\"_ _1\"></span>o ammortizzato. I <span class=\"_ _c\"></span>debiti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>finanziato<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>inizialmente <span class=\"_ _2\"></span>iscritti <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _c\"></span>accessori <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>dirett<span class=\"_ _1\"></span>a imputazione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>valutati <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ammortizzato, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>effettivo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _c\"></span>attesi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>comporti <span class=\"_ _c\"></span>una <span class=\"_ _d\"></span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _c\"></span>minore <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>10% <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>tali <span class=\"_ _c\"></span>fl<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>si, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>necessario <span class=\"_ _c\"></span>ricalcolare <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>costo ammortizzato della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ilevare nel <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una per<span class=\"_ _0\"></span>dita derivante <span class=\"_ _0\"></span>dalla modifica. <span class=\"_ _0\"></span>Il costo <span class=\"_ _f\"> </span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>della <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>finanziaria <span class=\"_ _10\"> </span>deve <span class=\"_ _10\"> </span>essere  r<span class=\"_ _1\"></span>icalcolato <span class=\"_ _10\"> </span>come <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _b\"> </span>dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _f\"> </span>finanziari rinegoziati o mo<span class=\"_ _1\"></span>dificati attu<span class=\"_ _1\"></span>alizzati al tasso di <span class=\"_ _1\"></span>interesse effet<span class=\"_ _1\"></span>tivo originario del<span class=\"_ _1\"></span>la passivit\u00e0 finanzi<span class=\"_ _1\"></span>aria. Qualsias<span class=\"_ _1\"></span>i costo<span class=\"_ _0\"></span> o commissione <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>modifica <span class=\"_ _0\"></span>rettificano il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>della passivit\u00e0 <span class=\"_ _2\"></span>finanzi<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odificata e sono ammortizza<span class=\"_ _1\"></span>ti lungo il corso de<span class=\"_ _1\"></span>l restante termin<span class=\"_ _1\"></span>e della passivit\u00e0 fin<span class=\"_ _1\"></span>anziaria modificata. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>cassa <span class=\"_ _10\"> </span>attesi <span class=\"_ _10\"> </span>che <span class=\"_ _5\"> </span>comporti <span class=\"_ _10\"> </span>una <span class=\"_ _5\"></span>variazione <span class=\"_ _5\"> </span>maggiore <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>10% <span class=\"_ _10\"> </span>di <span class=\"_ _5\"></span>tali <span class=\"_ _5\"> </span>flussi, <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>termini <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>considerat<span class=\"_ _1\"></span>i sostanzialmente <span class=\"_ _4\"></span>diffor<span class=\"_ _1\"></span>mi. <span class=\"_ _4\"></span>Se <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fica <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzata <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>quals<span class=\"_ _1\"></span>iasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>commissione sostenuti s<span class=\"_ _1\"></span>ono rilevati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>parte dell'u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ile o <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>erdita connes<span class=\"_ _1\"></span>si all'est<span class=\"_ _1\"></span>inzione. S<span class=\"_ _1\"></span>e lo sca<span class=\"_ _1\"></span>mbio o l<span class=\"_ _1\"></span>a modifica <span class=\"_ _1\"></span>non sono<span class=\"_ _1\"></span> contabilizzati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>qualsiasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>commissio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>sostenuto <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>sono ammortizzati lung<span class=\"_ _1\"></span>o il corso del restan<span class=\"_ _1\"></span>te termine della passivit\u00e0 mod<span class=\"_ _1\"></span>ificata.<span class=\"_ _68\"> </span>I debiti sono rimoss<span class=\"_ _1\"></span>i dal bilancio al mo<span class=\"_ _1\"></span>mento della loro est<span class=\"_ _1\"></span>inzione e quando <span class=\"_ _1\"></span>il Gruppo abbia tr<span class=\"_ _1\"></span>asferito tutti i rischi <span class=\"_ _1\"></span>e gli oneri relativi al<span class=\"_ _1\"></span>lo strumento stesso.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "Debiti I <span class=\"_ _1\"></span>debiti comme<span class=\"_ _1\"></span>rciali e <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>debiti so<span class=\"_ _1\"></span>no ricono<span class=\"_ _1\"></span>sciuti i<span class=\"_ _1\"></span>nizialmente a<span class=\"_ _1\"></span>l <span class=\"ff7\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> e <span class=\"_ _1\"></span>successivament<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>in ba<span class=\"_ _1\"></span>se </span></span>al metodo del cost<span class=\"_ _1\"></span>o ammortizzato. I <span class=\"_ _c\"></span>debiti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>finanziato<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>inizialmente <span class=\"_ _2\"></span>iscritti <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _c\"></span>accessori <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>dirett<span class=\"_ _1\"></span>a imputazione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>valutati <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ammortizzato, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>effettivo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _c\"></span>attesi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>comporti <span class=\"_ _c\"></span>una <span class=\"_ _d\"></span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _c\"></span>minore <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>10% <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>tali <span class=\"_ _c\"></span>fl<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>si, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>necessario <span class=\"_ _c\"></span>ricalcolare <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>costo ammortizzato della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ilevare nel <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una per<span class=\"_ _0\"></span>dita derivante <span class=\"_ _0\"></span>dalla modifica. <span class=\"_ _0\"></span>Il costo <span class=\"_ _f\"> </span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>della <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>finanziaria <span class=\"_ _10\"> </span>deve <span class=\"_ _10\"> </span>essere  r<span class=\"_ _1\"></span>icalcolato <span class=\"_ _10\"> </span>come <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _b\"> </span>dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _f\"> </span>finanziari rinegoziati o mo<span class=\"_ _1\"></span>dificati attu<span class=\"_ _1\"></span>alizzati al tasso di <span class=\"_ _1\"></span>interesse effet<span class=\"_ _1\"></span>tivo originario del<span class=\"_ _1\"></span>la passivit\u00e0 finanzi<span class=\"_ _1\"></span>aria. Qualsias<span class=\"_ _1\"></span>i costo<span class=\"_ _0\"></span> o commissione <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>modifica <span class=\"_ _0\"></span>rettificano il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>della passivit\u00e0 <span class=\"_ _2\"></span>finanzi<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odificata e sono ammortizza<span class=\"_ _1\"></span>ti lungo il corso de<span class=\"_ _1\"></span>l restante termin<span class=\"_ _1\"></span>e della passivit\u00e0 fin<span class=\"_ _1\"></span>anziaria modificata. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>cassa <span class=\"_ _10\"> </span>attesi <span class=\"_ _10\"> </span>che <span class=\"_ _5\"> </span>comporti <span class=\"_ _10\"> </span>una <span class=\"_ _5\"></span>variazione <span class=\"_ _5\"> </span>maggiore <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>10% <span class=\"_ _10\"> </span>di <span class=\"_ _5\"></span>tali <span class=\"_ _5\"> </span>flussi, <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>termini <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>considerat<span class=\"_ _1\"></span>i sostanzialmente <span class=\"_ _4\"></span>diffor<span class=\"_ _1\"></span>mi. <span class=\"_ _4\"></span>Se <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fica <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzata <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>quals<span class=\"_ _1\"></span>iasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>commissione sostenuti s<span class=\"_ _1\"></span>ono rilevati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>parte dell'u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ile o <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>erdita connes<span class=\"_ _1\"></span>si all'est<span class=\"_ _1\"></span>inzione. S<span class=\"_ _1\"></span>e lo sca<span class=\"_ _1\"></span>mbio o l<span class=\"_ _1\"></span>a modifica <span class=\"_ _1\"></span>non sono<span class=\"_ _1\"></span> contabilizzati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>qualsiasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>commissio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>sostenuto <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>sono ammortizzati lung<span class=\"_ _1\"></span>o il corso del restan<span class=\"_ _1\"></span>te termine della passivit\u00e0 mod<span class=\"_ _1\"></span>ificata.<span class=\"_ _68\"> </span>I debiti sono rimoss<span class=\"_ _1\"></span>i dal bilancio al mo<span class=\"_ _1\"></span>mento della loro est<span class=\"_ _1\"></span>inzione e quando <span class=\"_ _1\"></span>il Gruppo abbia tr<span class=\"_ _1\"></span>asferito tutti i rischi <span class=\"_ _1\"></span>e gli oneri relativi al<span class=\"_ _1\"></span>lo strumento stesso.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Debiti I <span class=\"_ _1\"></span>debiti comme<span class=\"_ _1\"></span>rciali e <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>altri <span class=\"_ _1\"></span>debiti so<span class=\"_ _1\"></span>no ricono<span class=\"_ _1\"></span>sciuti i<span class=\"_ _1\"></span>nizialmente a<span class=\"_ _1\"></span>l <span class=\"ff7\">fair va<span class=\"_ _1\"></span>lue<span class=\"ff2\"> e <span class=\"_ _1\"></span>successivament<span class=\"_ _1\"></span>e sono <span class=\"_ _1\"></span>valutati <span class=\"_ _1\"></span>in ba<span class=\"_ _1\"></span>se </span></span>al metodo del cost<span class=\"_ _1\"></span>o ammortizzato. I <span class=\"_ _c\"></span>debiti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>banch<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>finanziato<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>inizialmente <span class=\"_ _2\"></span>iscritti <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span>, <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>costi <span class=\"_ _c\"></span>accessori <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>dirett<span class=\"_ _1\"></span>a imputazione, <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>successiva<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>valutati <span class=\"_ _4\"></span>al <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>ammortizzato, <span class=\"_ _4\"></span>applicando <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>criterio <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>tasso <span class=\"_ _4\"></span>effettivo <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>interesse. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>ca<span class=\"_ _1\"></span>ssa <span class=\"_ _c\"></span>attesi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>comporti <span class=\"_ _c\"></span>una <span class=\"_ _d\"></span>va<span class=\"_ _1\"></span>riazione <span class=\"_ _c\"></span>minore <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>10% <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>tali <span class=\"_ _c\"></span>fl<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>si, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>necessario <span class=\"_ _c\"></span>ricalcolare <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>costo ammortizzato della <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>finanziaria <span class=\"_ _0\"></span>e r<span class=\"_ _0\"></span>ilevare nel <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>utile <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>una per<span class=\"_ _0\"></span>dita derivante <span class=\"_ _0\"></span>dalla modifica. <span class=\"_ _0\"></span>Il costo <span class=\"_ _f\"> </span>ammortizza<span class=\"_ _1\"></span>to <span class=\"_ _f\"> </span>della <span class=\"_ _10\"> </span>passivit\u00e0 <span class=\"_ _f\"> </span>finanziaria <span class=\"_ _10\"> </span>deve <span class=\"_ _10\"> </span>essere  r<span class=\"_ _1\"></span>icalcolato <span class=\"_ _10\"> </span>come <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>valore <span class=\"_ _10\"> </span>attuale <span class=\"_ _b\"> </span>dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _f\"> </span>finanziari rinegoziati o mo<span class=\"_ _1\"></span>dificati attu<span class=\"_ _1\"></span>alizzati al tasso di <span class=\"_ _1\"></span>interesse effet<span class=\"_ _1\"></span>tivo originario del<span class=\"_ _1\"></span>la passivit\u00e0 finanzi<span class=\"_ _1\"></span>aria. Qualsias<span class=\"_ _1\"></span>i costo<span class=\"_ _0\"></span> o commissione <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>modifica <span class=\"_ _0\"></span>rettificano il <span class=\"_ _2\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>della passivit\u00e0 <span class=\"_ _2\"></span>finanzi<span class=\"_ _1\"></span>ar<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odificata e sono ammortizza<span class=\"_ _1\"></span>ti lungo il corso de<span class=\"_ _1\"></span>l restante termin<span class=\"_ _1\"></span>e della passivit\u00e0 fin<span class=\"_ _1\"></span>anziaria modificata. Nel <span class=\"_ _1\"></span>caso <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>cui, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>seguito <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>modifica <span class=\"_ _1\"></span>nelle <span class=\"_ _4\"></span>condizioni <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>fi<span class=\"_ _0\"></span>nanz<span class=\"_ _1\"></span>iaria, <span class=\"_ _1\"></span>vi <span class=\"_ _1\"></span>sia <span class=\"_ _1\"></span>un <span class=\"_ _4\"></span>cambiamento <span class=\"_ _4\"></span>nella <span class=\"_ _1\"></span>stim<span class=\"_ _1\"></span>a dei <span class=\"_ _10\"> </span>flussi <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>cassa <span class=\"_ _10\"> </span>attesi <span class=\"_ _10\"> </span>che <span class=\"_ _5\"> </span>comporti <span class=\"_ _10\"> </span>una <span class=\"_ _5\"></span>variazione <span class=\"_ _5\"> </span>maggiore <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>10% <span class=\"_ _10\"> </span>di <span class=\"_ _5\"></span>tali <span class=\"_ _5\"> </span>flussi, <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>termini <span class=\"_ _10\"> </span>sono <span class=\"_ _5\"> </span>considerat<span class=\"_ _1\"></span>i sostanzialmente <span class=\"_ _4\"></span>diffor<span class=\"_ _1\"></span>mi. <span class=\"_ _4\"></span>Se <span class=\"_ _4\"></span>la <span class=\"_ _1\"></span>modi<span class=\"_ _1\"></span>fica <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>termini <span class=\"_ _4\"></span>viene <span class=\"_ _4\"></span>contabilizzata <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>quals<span class=\"_ _1\"></span>iasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>commissione sostenuti s<span class=\"_ _1\"></span>ono rilevati <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>parte dell'u<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ile o <span class=\"_ _1\"></span>della p<span class=\"_ _1\"></span>erdita connes<span class=\"_ _1\"></span>si all'est<span class=\"_ _1\"></span>inzione. S<span class=\"_ _1\"></span>e lo sca<span class=\"_ _1\"></span>mbio o l<span class=\"_ _1\"></span>a modifica <span class=\"_ _1\"></span>non sono<span class=\"_ _1\"></span> contabilizzati <span class=\"_ _4\"></span>come <span class=\"_ _4\"></span>estinzione, <span class=\"_ _4\"></span>qualsiasi <span class=\"_ _4\"></span>costo <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>commissio<span class=\"_ _1\"></span>ne <span class=\"_ _4\"></span>sostenuto <span class=\"_ _1\"></span>rettific<span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _4\"></span>valore <span class=\"_ _4\"></span>contabile <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>passivit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>sono ammortizzati lung<span class=\"_ _1\"></span>o il corso del restan<span class=\"_ _1\"></span>te termine della passivit\u00e0 mod<span class=\"_ _1\"></span>ificata.<span class=\"_ _68\"> </span>I debiti sono rimoss<span class=\"_ _1\"></span>i dal bilancio al mo<span class=\"_ _1\"></span>mento della loro est<span class=\"_ _1\"></span>inzione e quando <span class=\"_ _1\"></span>il Gruppo abbia tr<span class=\"_ _1\"></span>asferito tutti i rischi <span class=\"_ _1\"></span>e gli oneri relativi al<span class=\"_ _1\"></span>lo strumento stesso.<span class=\"_ _68\"> </span>Proventi e oneri <span class=\"_ _1\"></span>finanziari I proventi e gli one<span class=\"_ _1\"></span>ri finanziari sono iscr<span class=\"_ _1\"></span>itti a conto econom<span class=\"_ _1\"></span>ico per competenza.  In particolare, <span class=\"_ _0\"></span>gli interessi at<span class=\"_ _0\"></span>tivi e <span class=\"_ _0\"></span>passivi sono <span class=\"_ _0\"></span>rilevati in <span class=\"_ _0\"></span>applicazione del principio della <span class=\"_ _0\"></span>competenza temporale, sulla base <span class=\"_ _10\"> </span>dell\u2019importo <span class=\"_ _10\"> </span>finanziato <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>in<span class=\"ff2\">teresse <span class=\"_ _10\"> </span>effettivo <span class=\"_ _10\"> </span>applicabile, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>rappresenta <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>sconta <span class=\"_ _10\"> </span>gli<span class=\"_ _1\"></span> </span>incassi/pagamen<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>futuri <span class=\"_ _c\"></span>stimati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>lungo <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>vita <span class=\"_ _2\"></span>attesa <span class=\"_ _c\"></span>dell\u2019attivit\u00e0/passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _c\"></span>finanziaria <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>riportarli <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>carico<span class=\"_ _1\"></span> contabile dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 stessa<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Benefici ai dipendenti I benefici ai dipendenti comprendono benefici erogati ai dipendenti o alle persone a loro carico e possono essere liquidati per mezzo di pagamenti (o con la fornitura di beni e servizi) effettuati direttamente ai dipendenti, al coniuge, ai figli o ad altre persone a loro carico o a terzi, quali societ\u00e0 assicuratrici e si suddividono in benefici a breve termine, benefici dovuti ai dipendenti per la cessazione del rapporto di lavoro e benefici successivi alla fine del rapporto di lavoro. I benefici a breve termine, che includono anche i programmi di incentivazione rappresentati dai premi annuali, dagli MBO e dai rinnovi una-tantum dei contratti collettivi nazionali, sono contabilizzati come passivit\u00e0 (accantonamento di costi) dopo aver dedotto qualsiasi importo gi\u00e0 corrisposto, e come costo, a meno che qualche altro principio IFRS richieda o consenta l\u2019inclusione dei benefici nel costo di un\u2019attivit\u00e0 (ad esempio il costo del personale impiegato nello sviluppo di attivit\u00e0 immateriali generate internamente). La categoria dei benefici per la cessazione del rapporto di lavoro include i piani di incentivazione all\u2019esodo, sorti nel caso di dimissioni volontarie che prevedono l\u2019adesione del dipendente o di un gruppo di dipendenti ad accordi sindacali per l\u2019attivazione dei cosiddetti fondi di solidariet\u00e0, e i piani di licenziamento, che hanno luogo nel caso di cessazione del rapporto di lavoro a seguito di scelta unilaterale da parte dell\u2019impresa. L\u2019impresa rileva il costo di tali benefici come una passivit\u00e0 di bilancio nella data pi\u00f9 immediata tra il momento in cui l\u2019impresa non pu\u00f2 ritirare l\u2019offerta di tali benefici e il momento in cui l\u2019impresa rileva i costi di una ristrutturazione che rientra nell\u2019ambito del principio IAS 37. Gli accantonamenti per esodi sono riesaminati con periodicit\u00e0 almeno semestrale. I piani per benefici successivi alla fine del rapporto di lavoro si dividono in due categorie: i piani a contribuzione definita e i piani a benefici definiti. I piani a contribuzione definita comprendono principalmente: \u25cf  i fondi di previdenza integrativa che implicano un ammontare definito di contribuzione da parte dell\u2019impresa; \u25cf  il fondo TFR (Trattamento di Fine Rapporto), limitatamente alle quote maturande dal 1\u00b0gennaio 2007 per le imprese italiane con oltre 50 dipendenti, qualunque sia l\u2019opzione di destinazione scelta dal dipendente; \u25cf  le quote del TFR maturate dal 1\u00b0 gennaio 2007 e destinate alla previdenza complementare, nel caso di imprese italiane con meno di 50 dipendenti; \u25cf  le casse di assistenza sanitaria integrativa; I piani a benefici definiti comprendono, invece: \u25cf  il TFR, limitatamente alla quota maturata fino al 31 dicembre 2006 per tutte le imprese italiane, nonch\u00e9 le quote maturate dal 1\u00b0gennaio 2007 e non destinate alla previdenza complementare per le imprese italiane con meno di 50 dipendenti; \u25cf  i fondi di previdenza integrativa le cui condizioni prevedono la corresponsione agli aderenti di una prestazione definita; \u25cf  i premi di anzianit\u00e0, che prevedono un\u2019erogazione straordinaria al dipendente al raggiungimento di un certo livello di anzianit\u00e0 lavorativa. Nei  piani  a  contribuzione  definita  l\u2019obbligazione  dell\u2019impresa  che  redige  il  bilancio  \u00e8  determinata  sulla  base  dei contributi dovuti per quell\u2019esercizio e pertanto la valutazione dell\u2019obbligazione non richiede ipotesi attuariali e non vi \u00e8 possibilit\u00e0 di utili o perdite attuariali. La contabilizzazione dei piani a benefici definiti \u00e8 caratterizzata dal ricorso ad ipotesi attuariali per determinare il valore dell\u2019obbligazione. Tale valutazione, normalmente affidata ad un attuario esterno, viene effettuata con cadenza annuale, separatamente per ciascun piano stimando l'importo del beneficio futuro che i dipendenti hanno maturato in cambio dell\u2019attivit\u00e0 prestata nell\u2019esercizio corrente e nei precedenti esercizi. Ai fini dell\u2019attualizzazione, il Gruppo utilizza il metodo della proiezione unitaria del credito che prevede la proiezione degli esborsi futuri sulla base di analisi storiche statistiche e della curva demografica e l\u2019attualizzazione finanziaria di tali flussi sulla base di un tasso di interesse di mercato. Gli utili e le perdite attuariali sono rilevate in contropartita al patrimonio netto (nella voce \u201cRiserva per utili e perdite attuariali\u201d) cos\u00ec come previsto dal principio contabile IAS 19. Gli eventuali costi relativi alle prestazioni di lavoro passate non rilevati in bilancio e il fair value di eventuali attivit\u00e0 a servizio del piano vengono detratti dalle passivit\u00e0.  Altri benefici ai dipendenti a lungo termine L'obbligazione netta del Gruppo a seguito di benefici ai dipendenti a lungo termine, diversi da quelli derivanti da piani pensionistici, corrisponde all'importo del beneficio futuro che i dipendenti hanno maturato per le prestazioni di lavoro nell'esercizio corrente e negli esercizi precedenti. Tale beneficio viene attualizzato, mentre il fair value di eventuali attivit\u00e0 viene detratto dalle passivit\u00e0. Il tasso di attualizzazione \u00e8 il rendimento, alla data di chiusura dell\u2019esercizio, delle obbligazioni primarie le cui date di scadenza approssimano i termini delle obbligazioni del Gruppo. L'obbligazione viene calcolata utilizzando il metodo della proiezione unitaria del credito. Gli eventuali utili e perdite attuariali sono rilevati a conto economico nell'esercizio in cui emergono.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "Benefici ai dipendenti I benefici ai dipendenti comprendono benefici erogati ai dipendenti o alle persone a loro carico e possono essere liquidati per mezzo di pagamenti (o con la fornitura di beni e servizi) effettuati direttamente ai dipendenti, al coniuge, ai figli o ad altre persone a loro carico o a terzi, quali societ\u00e0 assicuratrici e si suddividono in benefici a breve termine, benefici dovuti ai dipendenti per la cessazione del rapporto di lavoro e benefici successivi alla fine del rapporto di lavoro. I benefici a breve termine, che includono anche i programmi di incentivazione rappresentati dai premi annuali, dagli MBO e dai rinnovi una-tantum dei contratti collettivi nazionali, sono contabilizzati come passivit\u00e0 (accantonamento di costi) dopo aver dedotto qualsiasi importo gi\u00e0 corrisposto, e come costo, a meno che qualche altro principio IFRS richieda o consenta l\u2019inclusione dei benefici nel costo di un\u2019attivit\u00e0 (ad esempio il costo del personale impiegato nello sviluppo di attivit\u00e0 immateriali generate internamente). La categoria dei benefici per la cessazione del rapporto di lavoro include i piani di incentivazione all\u2019esodo, sorti nel caso di dimissioni volontarie che prevedono l\u2019adesione del dipendente o di un gruppo di dipendenti ad accordi sindacali per l\u2019attivazione dei cosiddetti fondi di solidariet\u00e0, e i piani di licenziamento, che hanno luogo nel caso di cessazione del rapporto di lavoro a seguito di scelta unilaterale da parte dell\u2019impresa. L\u2019impresa rileva il costo di tali benefici come una passivit\u00e0 di bilancio nella data pi\u00f9 immediata tra il momento in cui l\u2019impresa non pu\u00f2 ritirare l\u2019offerta di tali benefici e il momento in cui l\u2019impresa rileva i costi di una ristrutturazione che rientra nell\u2019ambito del principio IAS 37. Gli accantonamenti per esodi sono riesaminati con periodicit\u00e0 almeno semestrale. I piani per benefici successivi alla fine del rapporto di lavoro si dividono in due categorie: i piani a contribuzione definita e i piani a benefici definiti. I piani a contribuzione definita comprendono principalmente: \u25cf  i fondi di previdenza integrativa che implicano un ammontare definito di contribuzione da parte dell\u2019impresa; \u25cf  il fondo TFR (Trattamento di Fine Rapporto), limitatamente alle quote maturande dal 1\u00b0gennaio 2007 per le imprese italiane con oltre 50 dipendenti, qualunque sia l\u2019opzione di destinazione scelta dal dipendente; \u25cf  le quote del TFR maturate dal 1\u00b0 gennaio 2007 e destinate alla previdenza complementare, nel caso di imprese italiane con meno di 50 dipendenti; \u25cf  le casse di assistenza sanitaria integrativa; I piani a benefici definiti comprendono, invece: \u25cf  il TFR, limitatamente alla quota maturata fino al 31 dicembre 2006 per tutte le imprese italiane, nonch\u00e9 le quote maturate dal 1\u00b0gennaio 2007 e non destinate alla previdenza complementare per le imprese italiane con meno di 50 dipendenti; \u25cf  i fondi di previdenza integrativa le cui condizioni prevedono la corresponsione agli aderenti di una prestazione definita; \u25cf  i premi di anzianit\u00e0, che prevedono un\u2019erogazione straordinaria al dipendente al raggiungimento di un certo livello di anzianit\u00e0 lavorativa. Nei  piani  a  contribuzione  definita  l\u2019obbligazione  dell\u2019impresa  che  redige  il  bilancio  \u00e8  determinata  sulla  base  dei contributi dovuti per quell\u2019esercizio e pertanto la valutazione dell\u2019obbligazione non richiede ipotesi attuariali e non vi \u00e8 possibilit\u00e0 di utili o perdite attuariali. La contabilizzazione dei piani a benefici definiti \u00e8 caratterizzata dal ricorso ad ipotesi attuariali per determinare il valore dell\u2019obbligazione. Tale valutazione, normalmente affidata ad un attuario esterno, viene effettuata con cadenza annuale, separatamente per ciascun piano stimando l'importo del beneficio futuro che i dipendenti hanno maturato in cambio dell\u2019attivit\u00e0 prestata nell\u2019esercizio corrente e nei precedenti esercizi. Ai fini dell\u2019attualizzazione, il Gruppo utilizza il metodo della proiezione unitaria del credito che prevede la proiezione degli esborsi futuri sulla base di analisi storiche statistiche e della curva demografica e l\u2019attualizzazione finanziaria di tali flussi sulla base di un tasso di interesse di mercato. Gli utili e le perdite attuariali sono rilevate in contropartita al patrimonio netto (nella voce \u201cRiserva per utili e perdite attuariali\u201d) cos\u00ec come previsto dal principio contabile IAS 19. Gli eventuali costi relativi alle prestazioni di lavoro passate non rilevati in bilancio e il fair value di eventuali attivit\u00e0 a servizio del piano vengono detratti dalle passivit\u00e0.  Altri benefici ai dipendenti a lungo termine L'obbligazione netta del Gruppo a seguito di benefici ai dipendenti a lungo termine, diversi da quelli derivanti da piani pensionistici, corrisponde all'importo del beneficio futuro che i dipendenti hanno maturato per le prestazioni di lavoro nell'esercizio corrente e negli esercizi precedenti. Tale beneficio viene attualizzato, mentre il fair value di eventuali attivit\u00e0 viene detratto dalle passivit\u00e0. Il tasso di attualizzazione \u00e8 il rendimento, alla data di chiusura dell\u2019esercizio, delle obbligazioni primarie le cui date di scadenza approssimano i termini delle obbligazioni del Gruppo. L'obbligazione viene calcolata utilizzando il metodo della proiezione unitaria del credito. Gli eventuali utili e perdite attuariali sono rilevati a conto economico nell'esercizio in cui emergono.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Pagamenti basat<span class=\"_ _1\"></span>i su azioni<span class=\"ff2\"> </span>I <span class=\"_ _4\"></span>piani <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>remun<span class=\"_ _1\"></span>erazione <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>personale <span class=\"_ _4\"></span>basati <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>vengono <span class=\"_ _4\"></span>rilevati <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>del <span class=\"_ _1\"></span><span class=\"ff7\">fair <span class=\"_ _4\"></span>value<span class=\"ff2\"> <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>strumenti <span class=\"_ _4\"></span>finanzia<span class=\"_ _1\"></span>ri </span></span>attribuiti <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>assegnazione, <span class=\"_ _0\"></span>suddividendo <span class=\"_ _2\"></span>l\u2019onere <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>previst<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>piano.<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"lsf\">Il</span> <span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> delle <span class=\"_ _2\"></span>azioni<span class=\"_ _1\"></span> </span>sottostanti <span class=\"_ _5\"></span>il <span class=\"_ _10\"> </span>pian<span class=\"_ _1\"></span>o <span class=\"_ _10\"> </span>di <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>ncentiv<span class=\"_ _1\"></span>azione <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _10\"> </span>determinato <span class=\"_ _5\"></span>alla data <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>assegnazione tenendo <span class=\"_ _5\"></span>conto, <span class=\"_ _5\"> </span>ove <span class=\"_ _5\"> </span>applicabile, <span class=\"_ _5\"> </span>delle previsioni i<span class=\"_ _0\"></span>n merito <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>raggiungimento dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>performance associati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni di<span class=\"_ _0\"></span> mercato <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>oggetto<span class=\"_ _1\"></span> di rettifica negli <span class=\"_ _0\"></span>esercizi successivi. In presenza di <span class=\"_ _0\"></span>opzioni, il <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> <span class=\"_ _0\"></span>delle stesse \u00e8 <span class=\"_ _0\"></span>calcolato utilizzando un modello che cons<span class=\"_ _1\"></span>idera, ol<span class=\"_ _1\"></span>tre ad <span class=\"_ _1\"></span>informazion<span class=\"_ _1\"></span>i quali <span class=\"_ _1\"></span>il pr<span class=\"_ _1\"></span>ezzo di <span class=\"_ _1\"></span>esercizio <span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>vita d<span class=\"_ _1\"></span>ell\u2019opzione, <span class=\"_ _1\"></span>il pre<span class=\"_ _1\"></span>zzo co<span class=\"_ _1\"></span>rrente dell<span class=\"_ _1\"></span>e azioni <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>l<span class=\"_ _0\"></span><span class=\"ff2 ls6\">a </span>loro <span class=\"_ _2\"></span>volatilit\u00e0 <span class=\"_ _2\"></span>attesa, <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>dividendi <span class=\"_ _2\"></span>attesi <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>tasso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>nteresse <span class=\"_ _2\"></span><span class=\"ff7\">risk-free</span>, <span class=\"_ _2\"></span>anche <span class=\"_ _c\"></span>le <span class=\"_ _2\"></span>caratteristiche <span class=\"_ _2\"></span>specifiche <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>piano <span class=\"_ _2\"></span>in essere. <span class=\"_ _0\"></span>Nel modello <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valorizzazione,<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>valutate, in <span class=\"_ _0\"></span>modo <span class=\"_ _0\"></span>distinto, l\u2019opzione e <span class=\"_ _2\"></span>la probabilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzazione delle<span class=\"_ _1\"></span> condizioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>opzion<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>state as<span class=\"_ _0\"></span>se<span class=\"_ _1\"></span>gnate. <span class=\"_ _0\"></span>L\u2019eventuale <span class=\"_ _0\"></span>rid<span class=\"_ _0\"></span><span class=\"ff2\">uzione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>numero <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>strumenti <span class=\"_ _0\"></span>finanziari </span>assegnati \u00e8 con<span class=\"_ _1\"></span>tabilizzata come canc<span class=\"_ _1\"></span>ellazione di una p<span class=\"_ _1\"></span>arte degli stessi.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Fondi per rischi ed oneri, attivit\u00e0 e passivit\u00e0 potenziali Le attivit\u00e0 e passivit\u00e0 potenziali si possono distinguere in pi\u00f9 categorie a seconda della natura delle stesse e dei loro riflessi contabili. In particolare: \u25cf  i fondi sono obbligazioni effettive di importo e sopravvenienza/scadenza incerta che sorgono da eventi passati e per le quali \u00e8 probabile che vi sia un esborso di risorse economiche per le quali sia possibile effettuare una stima attendibile dell\u2019importo; \u25cf  le passivit\u00e0 potenziali sono obbligazioni possibili per le quali non \u00e8 remota la probabilit\u00e0 di un esborso di risorse economiche; \u25cf  le passivit\u00e0 remote sono quelle per le quali l\u2019esborso di risorse economiche \u00e8 poco probabile; \u25cf  le  attivit\u00e0  potenziali  sono  attivit\u00e0  per  le  quali  manca  il  requisito  della  certezza  e  non  possono  essere contabilizzate in bilancio; \u25cf  il contratto oneroso \u00e8 un contratto nel quale i costi non discrezionali necessari per adempiere alle obbligazioni assunte sono superiori ai benefici economici che si suppone siano ottenibili dal contratto; \u25cf  la ristrutturazione \u00e8 un programma pianificato e controllato dalla Direzione aziendale che modifica in maniera significativa il campo d\u2019azione di un\u2019attivit\u00e0 intrapresa dall\u2019impresa o il modo in cui l\u2019attivit\u00e0 \u00e8 gestita. Ai fini della rilevazione contabile dell\u2019onere, si ha una rilevazione di accantonamenti nei casi in cui vi \u00e8 incertezza in merito alla scadenza o sull\u2019ammontare del flusso di risorse necessario per adempiere all\u2019obbligazione o di altre passivit\u00e0 ed in particolare debiti commerciali o stanziamenti per debiti presunti. Gli accantonamenti si distinguono dalle altre passivit\u00e0 in quanto non vi \u00e8 certezza in merito alla scadenza o all\u2019importo della  spesa  futura  richiesta  per  l\u2019adempimento.  Data  la  loro  diversa  natura,  gli  accantonamenti  sono  esposti separatamente dai debiti commerciali e dagli stanziamenti per debiti presunti. La contabilizzazione di una passivit\u00e0 o l\u2019accantonamento ad un fondo avviene quando: \u25cf  vi \u00e8 un\u2019obbligazione corrente legale o implicita quale risultato di eventi passati; \u25cf  \u00e8  probabile  che  sia  necessario  l\u2019impiego  di  risorse  atte  a  produrre  benefici  economici  per  adempiere l\u2019obbligazione; \u25cf  pu\u00f2 essere effettuata una stima attendibile dell\u2019ammontare dell\u2019obbligazione.  Gli accantonamenti richiedono l\u2019uso di stime. In circostanze estremamente rare in cui non pu\u00f2 essere effettuata una stima attendibile, si \u00e8 in presenza di una passivit\u00e0 che non pu\u00f2 essere attendibilmente determinata e che pertanto \u00e8 descritta come una passivit\u00e0 potenziale. L\u2019accantonamento ai fondi rischi ed oneri \u00e8 effettuato per un ammontare che rappresenti la migliore stima possibile della spesa necessaria per liquidare la relativa obbligazione esistente alla data di riferimento del bilancio e tiene in considerazione  i  rischi  e  le  incertezze  che  inevitabilmente  circondano  molti  fatti  e  circostanze.  L\u2019importo dell\u2019accantonamento riflette gli eventuali eventi futuri che possono condizionare l\u2019ammontare richiesto per estinguere un\u2019obbligazione se vi \u00e8 una sufficiente evidenza oggettiva che questi si verificheranno. Una volta determinata la migliore stima possibile della spesa necessaria per liquidare la relativa obbligazione esistente alla data di riferimento del bilancio, viene determinato il valore attuale dell\u2019accantonamento, nel caso in cui l\u2019effetto del valore attuale del denaro sia un aspetto rilevante.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "Fondi per rischi ed oneri, attivit\u00e0 e passivit\u00e0 potenziali Le attivit\u00e0 e passivit\u00e0 potenziali si possono distinguere in pi\u00f9 categorie a seconda della natura delle stesse e dei loro riflessi contabili. In particolare: \u25cf  i fondi sono obbligazioni effettive di importo e sopravvenienza/scadenza incerta che sorgono da eventi passati e per le quali \u00e8 probabile che vi sia un esborso di risorse economiche per le quali sia possibile effettuare una stima attendibile dell\u2019importo; \u25cf  le passivit\u00e0 potenziali sono obbligazioni possibili per le quali non \u00e8 remota la probabilit\u00e0 di un esborso di risorse economiche; \u25cf  le passivit\u00e0 remote sono quelle per le quali l\u2019esborso di risorse economiche \u00e8 poco probabile; \u25cf  le  attivit\u00e0  potenziali  sono  attivit\u00e0  per  le  quali  manca  il  requisito  della  certezza  e  non  possono  essere contabilizzate in bilancio; \u25cf  il contratto oneroso \u00e8 un contratto nel quale i costi non discrezionali necessari per adempiere alle obbligazioni assunte sono superiori ai benefici economici che si suppone siano ottenibili dal contratto; \u25cf  la ristrutturazione \u00e8 un programma pianificato e controllato dalla Direzione aziendale che modifica in maniera significativa il campo d\u2019azione di un\u2019attivit\u00e0 intrapresa dall\u2019impresa o il modo in cui l\u2019attivit\u00e0 \u00e8 gestita. Ai fini della rilevazione contabile dell\u2019onere, si ha una rilevazione di accantonamenti nei casi in cui vi \u00e8 incertezza in merito alla scadenza o sull\u2019ammontare del flusso di risorse necessario per adempiere all\u2019obbligazione o di altre passivit\u00e0 ed in particolare debiti commerciali o stanziamenti per debiti presunti. Gli accantonamenti si distinguono dalle altre passivit\u00e0 in quanto non vi \u00e8 certezza in merito alla scadenza o all\u2019importo della  spesa  futura  richiesta  per  l\u2019adempimento.  Data  la  loro  diversa  natura,  gli  accantonamenti  sono  esposti separatamente dai debiti commerciali e dagli stanziamenti per debiti presunti. La contabilizzazione di una passivit\u00e0 o l\u2019accantonamento ad un fondo avviene quando: \u25cf  vi \u00e8 un\u2019obbligazione corrente legale o implicita quale risultato di eventi passati; \u25cf  \u00e8  probabile  che  sia  necessario  l\u2019impiego  di  risorse  atte  a  produrre  benefici  economici  per  adempiere l\u2019obbligazione; \u25cf  pu\u00f2 essere effettuata una stima attendibile dell\u2019ammontare dell\u2019obbligazione.  Gli accantonamenti richiedono l\u2019uso di stime. In circostanze estremamente rare in cui non pu\u00f2 essere effettuata una stima attendibile, si \u00e8 in presenza di una passivit\u00e0 che non pu\u00f2 essere attendibilmente determinata e che pertanto \u00e8 descritta come una passivit\u00e0 potenziale. L\u2019accantonamento ai fondi rischi ed oneri \u00e8 effettuato per un ammontare che rappresenti la migliore stima possibile della spesa necessaria per liquidare la relativa obbligazione esistente alla data di riferimento del bilancio e tiene in considerazione  i  rischi  e  le  incertezze  che  inevitabilmente  circondano  molti  fatti  e  circostanze.  L\u2019importo dell\u2019accantonamento riflette gli eventuali eventi futuri che possono condizionare l\u2019ammontare richiesto per estinguere un\u2019obbligazione se vi \u00e8 una sufficiente evidenza oggettiva che questi si verificheranno. Una volta determinata la migliore stima possibile della spesa necessaria per liquidare la relativa obbligazione esistente alla data di riferimento del bilancio, viene determinato il valore attuale dell\u2019accantonamento, nel caso in cui l\u2019effetto del valore attuale del denaro sia un aspetto rilevante.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Ricavi da contra<span class=\"_ _1\"></span>tti con i clienti I ricavi da con<span class=\"_ _1\"></span>tratti con i clienti sono <span class=\"_ _1\"></span>rilevati quando si<span class=\"_ _1\"></span> verificano le seguent<span class=\"_ _1\"></span>i condizioni:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 stato identif<span class=\"_ _1\"></span>icato il contratto con <span class=\"_ _1\"></span>il cliente; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">sono state identi<span class=\"_ _1\"></span>ficate le obbligaz<span class=\"_ _1\"></span>ioni contrattuali (\u201c<span class=\"ff7\">performanc<span class=\"_ _1\"></span>e obligations<span class=\"ff5\">\u201d) con<span class=\"_ _1\"></span>tenute nel contra<span class=\"_ _1\"></span>tto;<span class=\"ff2\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 stato determinat<span class=\"_ _1\"></span>o il prezzo; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il prezzo \u00e8 stato <span class=\"_ _1\"></span>allocato all<span class=\"_ _1\"></span>e singole obbligazioni <span class=\"_ _1\"></span>contrattuali contenut<span class=\"_ _1\"></span>e nel contratto; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 stata soddisfat<span class=\"_ _1\"></span>ta l\u2019obbligazione con<span class=\"_ _1\"></span>trattuale contenuta nel <span class=\"_ _1\"></span>contratto.<span class=\"ff2\"> </span></span></span>Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _10\"> </span>rileva <span class=\"_ _5\"> </span>i <span class=\"_ _10\"> </span>ricavi <span class=\"_ _5\"> </span>da <span class=\"_ _10\"> </span>contratti <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>clienti <span class=\"_ _5\"> </span>quando <span class=\"_ _10\"> </span>(o <span class=\"_ _5\"> </span>man  mano <span class=\"_ _5\"></span>che) <span class=\"_ _5\"> </span>adempie <span class=\"_ _10\"> </span>l'obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _5\"> </span>contrattuale trasferendo <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>cliente <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>bene <span class=\"_ _2\"></span>o <span class=\"_ _c\"></span>servizio <span class=\"_ _2\"></span>(ossia <span class=\"_ _c\"></span>l'attivit<span class=\"_ _1\"></span>\u00e0) <span class=\"_ _c\"></span>promesso. <span class=\"_ _2\"></span>L'attivit\u00e0 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>trasferita <span class=\"_ _c\"></span>quando <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>man <span class=\"_ _c\"></span>mano <span class=\"_ _2\"></span>che) <span class=\"_ _c\"></span>il cliente ne acqu<span class=\"_ _1\"></span>isisce il controllo. Il Gruppo <span class=\"_ _1\"></span>trasferisce i<span class=\"_ _1\"></span>l controllo <span class=\"_ _1\"></span>del bene <span class=\"_ _1\"></span>o servizio n<span class=\"_ _1\"></span>el corso d<span class=\"_ _1\"></span>el tempo, e <span class=\"_ _1\"></span>pertanto<span class=\"_ _1\"></span> adempie <span class=\"_ _1\"></span>l'obbligazione <span class=\"_ _1\"></span>contrattuale e rileva i ricav<span class=\"_ _1\"></span>i nel corso del tempo<span class=\"_ _1\"></span>, se \u00e8 soddisfatto <span class=\"_ _1\"></span>uno dei seguenti c<span class=\"_ _1\"></span>riteri: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il <span class=\"_ _5\"></span>cliente <span class=\"_ _d\"></span>simultaneamente <span class=\"_ _d\"></span>riceve <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>utilizza <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>benefici <span class=\"_ _d\"></span>derivanti <span class=\"_ _d\"></span>dalla <span class=\"_ _5\"></span>prestazion<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>dell'entit\u00e0 <span class=\"_ _d\"></span>m<span class=\"_ _2\"></span>an <span class=\"_ _d\"></span>mano <span class=\"_ _5\"></span>che </span></span>quest'ultima la e<span class=\"_ _1\"></span>ffettua;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _2\"></span>prestazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>crea <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliora <span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>esempio, <span class=\"_ _0\"></span>lavori <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>corso) <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>controlla <span class=\"_ _0\"></span>man </span></span>mano che l'attiv<span class=\"_ _1\"></span>it\u00e0 \u00e8 creata o mi<span class=\"_ _1\"></span>gliorata; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _2\"></span>prestazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>crea <span class=\"_ _0\"></span>un'attivit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>presenta <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>alternativo <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>il </span></span>diritto esigibile <span class=\"_ _1\"></span>al pagamento de<span class=\"_ _1\"></span>lla prestazione co<span class=\"_ _1\"></span>mpletata fino al<span class=\"_ _1\"></span>la data considerata.<span class=\"_ _68\"> </span>Se <span class=\"_ _d\"></span>l\u2019obbligazione <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>adempiu<span class=\"_ _1\"></span>ta <span class=\"_ _d\"> </span>nel <span class=\"_ _d\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>tempo, <span class=\"_ _d\"></span>l\u2019obbligaz<span class=\"_ _1\"></span>ione <span class=\"_ _d\"> </span>contrattuale <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>ademp<span class=\"_ _1\"></span>iu<span class=\"_ _0\"></span><span class=\"ff2\">ta <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>un </span>determinato <span class=\"_ _d\"></span>momento. <span class=\"_ _5\"></span>In <span class=\"_ _d\"></span>t<span class=\"_ _0\"></span>al <span class=\"_ _5\"></span>caso, <span class=\"_ _5\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _5\"> </span>rileva <span class=\"_ _5\"></span>il <span class=\"_ _5\"> </span>ricavo <span class=\"_ _d\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>momento <span class=\"_ _5\"> </span>in <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>cliente <span class=\"_ _5\"></span>acquisisce <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>controllo dell\u2019attivit\u00e0 pro<span class=\"_ _1\"></span>messa.<span class=\"ff2\"> </span>Il <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntrattuale <span class=\"_ _d\"></span>incluso <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>contratto <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cliente <span class=\"_ _c\"></span>pu\u00f2 <span class=\"_ _d\"></span>includere <span class=\"_ _d\"></span>importi <span class=\"_ _c\"></span>fissi, <span class=\"_ _d\"></span>importi <span class=\"_ _d\"></span>var<span class=\"_ _0\"></span>iabili <span class=\"_ _d\"></span>oppure<span class=\"_ _1\"></span> entrambi. <span class=\"_ _d\"></span>Se <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>include <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>importo <span class=\"_ _d\"></span>variab<span class=\"_ _1\"></span>ile <span class=\"_ _d\"></span>(es. <span class=\"_ _d\"></span>sconti, <span class=\"_ _c\"></span>concessioni <span class=\"_ _d\"></span>sul <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>rezzo, <span class=\"_ _d\"></span>incentivi<span class=\"_ _1\"></span>, penalit\u00e0 <span class=\"_ _c\"></span>o <span class=\"_ _d\"></span>altri <span class=\"_ _c\"></span>elementi <span class=\"_ _c\"></span>analoghi), <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>provvede <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>stimare <span class=\"_ _c\"></span>l\u2019importo <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>corrispettivo <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>quale <span class=\"_ _c\"></span>avr\u00e0 <span class=\"_ _d\"></span>diritto <span class=\"_ _c\"></span>in cam<span class=\"ff5 ls0\">bio del trasferimento al cliente <span class=\"_ _0\"></span>dei beni o <span class=\"_ _0\"></span>servizi promessi. Il <span class=\"_ _0\"></span>Gruppo include nel prezzo dell\u2019operazione l\u2019importo </span>del <span class=\"_ _1\"></span>corrispett<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>variabile <span class=\"_ _4\"></span>stimato <span class=\"_ _1\"></span>solo <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>misura <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>altamente <span class=\"_ _4\"></span>probabile <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>quando <span class=\"_ _1\"></span>successiv<span class=\"_ _1\"></span>amente <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _1\"></span>risolta l'incertezza <span class=\"_ _1\"></span>associata <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>orrispettivo <span class=\"_ _1\"></span>variabile <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>si ve<span class=\"_ _1\"></span>rifichi un <span class=\"_ _4\"></span>significativo <span class=\"_ _1\"></span>aggiustamento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ribasso <span class=\"_ _1\"></span>dell'importo <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> ricavi cumulat<span class=\"_ _1\"></span>i rilevati. Nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>abbia <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>diritto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ricevere <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>trasferiti <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>cliente<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>il Gruppo rileva <span class=\"_ _1\"></span>una a<span class=\"_ _1\"></span>ttivit\u00e0 d<span class=\"_ _1\"></span>erivante da <span class=\"_ _1\"></span>contratti co<span class=\"_ _1\"></span>n i <span class=\"_ _1\"></span>clienti. In <span class=\"_ _1\"></span>caso d<span class=\"_ _1\"></span>i obbligazion<span class=\"_ _1\"></span>e a tras<span class=\"_ _1\"></span>ferire al <span class=\"_ _1\"></span>cliente ben<span class=\"_ _1\"></span>i e ser<span class=\"_ _1\"></span>vi<span class=\"_ _0\"></span>zi per i quali \u00e8 sta<span class=\"_ _1\"></span>to ricevuto un cor<span class=\"_ _1\"></span>rispettivo dal cl<span class=\"_ _1\"></span>iente, il Gruppo r<span class=\"_ _1\"></span>ileva una passivit<span class=\"_ _1\"></span>\u00e0 derivante da cont<span class=\"_ _1\"></span>ratti con i clienti. I costi <span class=\"_ _1\"></span>incremental<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>l\u2019ottenimento d<span class=\"_ _1\"></span>ei contra<span class=\"_ _1\"></span>tti con <span class=\"_ _1\"></span>i clienti <span class=\"_ _1\"></span>sono con<span class=\"_ _1\"></span>tabilizzati <span class=\"_ _1\"></span>come a<span class=\"_ _1\"></span>ttivit\u00e0 e a<span class=\"_ _1\"></span>mmortizzat<span class=\"_ _1\"></span>i lungo <span class=\"_ _1\"></span>la durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>stante, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>ruppo <span class=\"_ _1\"></span>prevede <span class=\"_ _4\"></span>il loro<span class=\"_ _1\"></span> recup<span class=\"_ _1\"></span>ero. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>incrementa<span class=\"_ _1\"></span>li pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l'ottenimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _0\"></span>sostiene <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>ottenere <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>sostenuto <span class=\"_ _c\"></span>se <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avesse ottenuto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>costi per <span class=\"_ _2\"></span>l'ottenimento del <span class=\"_ _0\"></span>contratto che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sarebbero stati <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>fosse stato <span class=\"_ _2\"></span>ottenuto <span class=\"_ _2\"></span>devono <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>costo <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>sostenuti, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>meno <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>siano <span class=\"_ _2\"></span>esplicitament<span class=\"_ _1\"></span>e addebitabili al <span class=\"_ _1\"></span>cliente anche qua<span class=\"_ _1\"></span>lora il contratto non si<span class=\"_ _1\"></span>a ottenuto.<span class=\"_ _68\"> </span>I <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019adempimento <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span><span class=\"ff2\">capitalizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ammortizzati <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> </span>durata del <span class=\"_ _1\"></span>contratto sot<span class=\"_ _1\"></span>tostante solo <span class=\"_ _1\"></span>se tali cos<span class=\"_ _1\"></span>ti non rie<span class=\"_ _1\"></span>ntrano nell'a<span class=\"_ _1\"></span>mbito di appl<span class=\"_ _1\"></span>icazione di un <span class=\"_ _1\"></span>altro pr<span class=\"_ _1\"></span>incipio contabi<span class=\"_ _1\"></span>le<span class=\"_ _0\"></span> (ad <span class=\"_ _4\"></span>esempio <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>2 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>Rimanenze,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> I<span class=\"_ _1\"></span>mmobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>acchina<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>IAS <span class=\"_ _1\"></span>38 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>immateriali) <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>soddisfan<span class=\"_ _1\"></span>o </span></span></span></span></span></span>tutte le seguent<span class=\"_ _1\"></span>i condizioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>direttamente <span class=\"_ _d\"></span>correla<span class=\"_ _1\"></span>ti <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>contratto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>previsto, <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>l'<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _d\"></span>pu\u00f2 <span class=\"_ _d\"></span>indiv<span class=\"_ _1\"></span>iduare <span class=\"_ _d\"></span>nello<span class=\"_ _1\"></span> </span></span>specifico; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i costi <span class=\"_ _1\"></span>consentono a<span class=\"_ _1\"></span>ll'entit\u00e0 <span class=\"_ _1\"></span>di disporre d<span class=\"_ _1\"></span>i nuove <span class=\"_ _1\"></span>o maggiori <span class=\"_ _1\"></span>risorse da u<span class=\"_ _1\"></span>tilizzare pe<span class=\"_ _1\"></span>r adempiere <span class=\"_ _1\"></span>(o continu<span class=\"_ _1\"></span>are ad<span class=\"_ _1\"></span> </span></span>adempiere) alle obb<span class=\"_ _1\"></span>ligazioni in fu<span class=\"_ _1\"></span>turo; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che t<span class=\"_ _1\"></span>ali costi saranno r<span class=\"_ _1\"></span>ecuperati.<span class=\"_ _68\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "Ricavi da contra<span class=\"_ _1\"></span>tti con i client I ricavi da con<span class=\"_ _1\"></span>tratti con i clienti sono <span class=\"_ _1\"></span>rilevati quando si<span class=\"_ _1\"></span> verificano le seguent<span class=\"_ _1\"></span>i condizioni:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 stato identif<span class=\"_ _1\"></span>icato il contratto con <span class=\"_ _1\"></span>il cliente; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">sono state identi<span class=\"_ _1\"></span>ficate le obbligaz<span class=\"_ _1\"></span>ioni contrattuali (\u201c<span class=\"ff7\">performanc<span class=\"_ _1\"></span>e obligations<span class=\"ff5\">\u201d) con<span class=\"_ _1\"></span>tenute nel contra<span class=\"_ _1\"></span>tto;<span class=\"ff2\"> </span></span></span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">\u00e8 stato determinat<span class=\"_ _1\"></span>o il prezzo; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il prezzo \u00e8 stato <span class=\"_ _1\"></span>allocato all<span class=\"_ _1\"></span>e singole obbligazioni <span class=\"_ _1\"></span>contrattuali contenut<span class=\"_ _1\"></span>e nel contratto; </span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff5\">\u00e8 stata soddisfat<span class=\"_ _1\"></span>ta l\u2019obbligazione con<span class=\"_ _1\"></span>trattuale contenuta nel <span class=\"_ _1\"></span>contratto.<span class=\"ff2\"> </span></span></span>Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _10\"> </span>rileva <span class=\"_ _5\"> </span>i <span class=\"_ _10\"> </span>ricavi <span class=\"_ _5\"> </span>da <span class=\"_ _10\"> </span>contratti <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>i <span class=\"_ _5\"> </span>clienti <span class=\"_ _5\"> </span>quando <span class=\"_ _10\"> </span>(o <span class=\"_ _5\"> </span>man  mano <span class=\"_ _5\"></span>che) <span class=\"_ _5\"> </span>adempie <span class=\"_ _10\"> </span>l'obbliga<span class=\"_ _1\"></span>zione <span class=\"_ _5\"> </span>contrattuale trasferendo <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>cliente <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>bene <span class=\"_ _2\"></span>o <span class=\"_ _c\"></span>servizio <span class=\"_ _2\"></span>(ossia <span class=\"_ _c\"></span>l'attivit<span class=\"_ _1\"></span>\u00e0) <span class=\"_ _c\"></span>promesso. <span class=\"_ _2\"></span>L'attivit\u00e0 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>trasferita <span class=\"_ _c\"></span>quando <span class=\"_ _2\"></span>(o <span class=\"_ _2\"></span>man <span class=\"_ _c\"></span>mano <span class=\"_ _2\"></span>che) <span class=\"_ _c\"></span>il cliente ne acqu<span class=\"_ _1\"></span>isisce il controllo. Il Gruppo <span class=\"_ _1\"></span>trasferisce i<span class=\"_ _1\"></span>l controllo <span class=\"_ _1\"></span>del bene <span class=\"_ _1\"></span>o servizio n<span class=\"_ _1\"></span>el corso d<span class=\"_ _1\"></span>el tempo, e <span class=\"_ _1\"></span>pertanto<span class=\"_ _1\"></span> adempie <span class=\"_ _1\"></span>l'obbligazione <span class=\"_ _1\"></span>contrattuale e rileva i ricav<span class=\"_ _1\"></span>i nel corso del tempo<span class=\"_ _1\"></span>, se \u00e8 soddisfatto <span class=\"_ _1\"></span>uno dei seguenti c<span class=\"_ _1\"></span>riteri: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">il <span class=\"_ _5\"></span>cliente <span class=\"_ _d\"></span>simultaneamente <span class=\"_ _d\"></span>riceve <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>utilizza <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>benefici <span class=\"_ _d\"></span>derivanti <span class=\"_ _d\"></span>dalla <span class=\"_ _5\"></span>prestazion<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>dell'entit\u00e0 <span class=\"_ _d\"></span>m<span class=\"_ _2\"></span>an <span class=\"_ _d\"></span>mano <span class=\"_ _5\"></span>che </span></span>quest'ultima la e<span class=\"_ _1\"></span>ffettua;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _2\"></span>prestazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>crea <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliora <span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _2\"></span>(per <span class=\"_ _2\"></span>esempio, <span class=\"_ _0\"></span>lavori <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>corso) <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>controlla <span class=\"_ _0\"></span>man </span></span>mano che l'attiv<span class=\"_ _1\"></span>it\u00e0 \u00e8 creata o mi<span class=\"_ _1\"></span>gliorata; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">la <span class=\"_ _2\"></span>prestazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>crea <span class=\"_ _0\"></span>un'attivit\u00e0 <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>presenta <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>alternativo <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>il </span></span>diritto esigibile <span class=\"_ _1\"></span>al pagamento de<span class=\"_ _1\"></span>lla prestazione co<span class=\"_ _1\"></span>mpletata fino al<span class=\"_ _1\"></span>la data considerata.<span class=\"_ _68\"> </span>Se <span class=\"_ _d\"></span>l\u2019obbligazione <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>adempiu<span class=\"_ _1\"></span>ta <span class=\"_ _d\"> </span>nel <span class=\"_ _d\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _d\"> </span>tempo, <span class=\"_ _d\"></span>l\u2019obbligaz<span class=\"_ _1\"></span>ione <span class=\"_ _d\"> </span>contrattuale <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>ademp<span class=\"_ _1\"></span>iu<span class=\"_ _0\"></span><span class=\"ff2\">ta <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>un </span>determinato <span class=\"_ _d\"></span>momento. <span class=\"_ _5\"></span>In <span class=\"_ _d\"></span>t<span class=\"_ _0\"></span>al <span class=\"_ _5\"></span>caso, <span class=\"_ _5\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _5\"> </span>rileva <span class=\"_ _5\"></span>il <span class=\"_ _5\"> </span>ricavo <span class=\"_ _d\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>momento <span class=\"_ _5\"> </span>in <span class=\"_ _5\"></span>cui <span class=\"_ _5\"></span>il <span class=\"_ _5\"></span>cliente <span class=\"_ _5\"></span>acquisisce <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>controllo dell\u2019attivit\u00e0 pro<span class=\"_ _1\"></span>messa.<span class=\"ff2\"> </span>Il <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntrattuale <span class=\"_ _d\"></span>incluso <span class=\"_ _c\"></span>nel <span class=\"_ _d\"></span>contratto <span class=\"_ _d\"></span>con <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>cliente <span class=\"_ _c\"></span>pu\u00f2 <span class=\"_ _d\"></span>includere <span class=\"_ _d\"></span>importi <span class=\"_ _c\"></span>fissi, <span class=\"_ _d\"></span>importi <span class=\"_ _d\"></span>var<span class=\"_ _0\"></span>iabili <span class=\"_ _d\"></span>oppure<span class=\"_ _1\"></span> entrambi. <span class=\"_ _d\"></span>Se <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>corrispettivo <span class=\"_ _c\"></span>contrattuale <span class=\"_ _d\"></span>include <span class=\"_ _c\"></span>un <span class=\"_ _d\"></span>importo <span class=\"_ _d\"></span>variab<span class=\"_ _1\"></span>ile <span class=\"_ _d\"></span>(es. <span class=\"_ _d\"></span>sconti, <span class=\"_ _c\"></span>concessioni <span class=\"_ _d\"></span>sul <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>rezzo, <span class=\"_ _d\"></span>incentivi<span class=\"_ _1\"></span>, penalit\u00e0 <span class=\"_ _c\"></span>o <span class=\"_ _d\"></span>altri <span class=\"_ _c\"></span>elementi <span class=\"_ _c\"></span>analoghi), <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>provvede <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>stimare <span class=\"_ _c\"></span>l\u2019importo <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>corrispettivo <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>quale <span class=\"_ _c\"></span>avr\u00e0 <span class=\"_ _d\"></span>diritto <span class=\"_ _c\"></span>in cam<span class=\"ff5 ls0\">bio del trasferimento al cliente <span class=\"_ _0\"></span>dei beni o <span class=\"_ _0\"></span>servizi promessi. Il <span class=\"_ _0\"></span>Gruppo include nel prezzo dell\u2019operazione l\u2019importo </span>del <span class=\"_ _1\"></span>corrispett<span class=\"_ _1\"></span>ivo <span class=\"_ _1\"></span>variabile <span class=\"_ _4\"></span>stimato <span class=\"_ _1\"></span>solo <span class=\"_ _4\"></span>nella <span class=\"_ _4\"></span>misura <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>cui <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>altamente <span class=\"_ _4\"></span>probabile <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>quando <span class=\"_ _1\"></span>successiv<span class=\"_ _1\"></span>amente <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _1\"></span>risolta l'incertezza <span class=\"_ _1\"></span>associata <span class=\"_ _1\"></span>al c<span class=\"_ _1\"></span>orrispettivo <span class=\"_ _1\"></span>variabile <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>si ve<span class=\"_ _1\"></span>rifichi un <span class=\"_ _4\"></span>significativo <span class=\"_ _1\"></span>aggiustamento <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>ribasso <span class=\"_ _1\"></span>dell'importo <span class=\"_ _1\"></span>dei<span class=\"_ _1\"></span> ricavi cumulat<span class=\"_ _1\"></span>i rilevati. Nel <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>abbia <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>diritto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ricevere <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>corrispettivo <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>beni <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servizi <span class=\"_ _2\"></span>trasferiti <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>cliente<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>il Gruppo rileva <span class=\"_ _1\"></span>una a<span class=\"_ _1\"></span>ttivit\u00e0 d<span class=\"_ _1\"></span>erivante da <span class=\"_ _1\"></span>contratti co<span class=\"_ _1\"></span>n i <span class=\"_ _1\"></span>clienti. In <span class=\"_ _1\"></span>caso d<span class=\"_ _1\"></span>i obbligazion<span class=\"_ _1\"></span>e a tras<span class=\"_ _1\"></span>ferire al <span class=\"_ _1\"></span>cliente ben<span class=\"_ _1\"></span>i e ser<span class=\"_ _1\"></span>vi<span class=\"_ _0\"></span>zi per i quali \u00e8 sta<span class=\"_ _1\"></span>to ricevuto un cor<span class=\"_ _1\"></span>rispettivo dal cl<span class=\"_ _1\"></span>iente, il Gruppo r<span class=\"_ _1\"></span>ileva una passivit<span class=\"_ _1\"></span>\u00e0 derivante da cont<span class=\"_ _1\"></span>ratti con i clienti. I costi <span class=\"_ _1\"></span>incremental<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>l\u2019ottenimento d<span class=\"_ _1\"></span>ei contra<span class=\"_ _1\"></span>tti con <span class=\"_ _1\"></span>i clienti <span class=\"_ _1\"></span>sono con<span class=\"_ _1\"></span>tabilizzati <span class=\"_ _1\"></span>come a<span class=\"_ _1\"></span>ttivit\u00e0 e a<span class=\"_ _1\"></span>mmortizzat<span class=\"_ _1\"></span>i lungo <span class=\"_ _1\"></span>la durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>stante, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>ruppo <span class=\"_ _1\"></span>prevede <span class=\"_ _4\"></span>il loro<span class=\"_ _1\"></span> recup<span class=\"_ _1\"></span>ero. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>incrementa<span class=\"_ _1\"></span>li pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l'ottenimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _0\"></span>sostiene <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>ottenere <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>sostenuto <span class=\"_ _c\"></span>se <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avesse ottenuto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>costi per <span class=\"_ _2\"></span>l'ottenimento del <span class=\"_ _0\"></span>contratto che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sarebbero stati <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>fosse stato <span class=\"_ _2\"></span>ottenuto <span class=\"_ _2\"></span>devono <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>costo <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>sostenuti, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>meno <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>siano <span class=\"_ _2\"></span>esplicitament<span class=\"_ _1\"></span>e addebitabili al <span class=\"_ _1\"></span>cliente anche qua<span class=\"_ _1\"></span>lora il contratto non si<span class=\"_ _1\"></span>a ottenuto.<span class=\"_ _68\"> </span>I <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019adempimento <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span><span class=\"ff2\">capitalizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ammortizzati <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> </span>durata del <span class=\"_ _1\"></span>contratto sot<span class=\"_ _1\"></span>tostante solo <span class=\"_ _1\"></span>se tali cos<span class=\"_ _1\"></span>ti non rie<span class=\"_ _1\"></span>ntrano nell'a<span class=\"_ _1\"></span>mbito di appl<span class=\"_ _1\"></span>icazione di un <span class=\"_ _1\"></span>altro pr<span class=\"_ _1\"></span>incipio contabi<span class=\"_ _1\"></span>le<span class=\"_ _0\"></span> (ad <span class=\"_ _4\"></span>esempio <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>2 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>Rimanenze,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> I<span class=\"_ _1\"></span>mmobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>acchina<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>IAS <span class=\"_ _1\"></span>38 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>immateriali) <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>soddisfan<span class=\"_ _1\"></span>o </span></span></span></span></span></span>tutte le seguent<span class=\"_ _1\"></span>i condizioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>direttamente <span class=\"_ _d\"></span>correla<span class=\"_ _1\"></span>ti <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>contratto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>previsto, <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>l'<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _d\"></span>pu\u00f2 <span class=\"_ _d\"></span>indiv<span class=\"_ _1\"></span>iduare <span class=\"_ _d\"></span>nello<span class=\"_ _1\"></span> </span></span>specifico; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i costi <span class=\"_ _1\"></span>consentono a<span class=\"_ _1\"></span>ll'entit\u00e0 <span class=\"_ _1\"></span>di disporre d<span class=\"_ _1\"></span>i nuove <span class=\"_ _1\"></span>o maggiori <span class=\"_ _1\"></span>risorse da u<span class=\"_ _1\"></span>tilizzare pe<span class=\"_ _1\"></span>r adempiere <span class=\"_ _1\"></span>(o continu<span class=\"_ _1\"></span>are ad<span class=\"_ _1\"></span> </span></span>adempiere) alle obb<span class=\"_ _1\"></span>ligazioni in fu<span class=\"_ _1\"></span>turo; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che t<span class=\"_ _1\"></span>ali costi saranno r<span class=\"_ _1\"></span>ecuperati.<span class=\"_ _68\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "I costi <span class=\"_ _1\"></span>incremental<span class=\"_ _1\"></span>i per <span class=\"_ _1\"></span>l\u2019ottenimento d<span class=\"_ _1\"></span>ei contra<span class=\"_ _1\"></span>tti con <span class=\"_ _1\"></span>i clienti <span class=\"_ _1\"></span>sono con<span class=\"_ _1\"></span>tabilizzati <span class=\"_ _1\"></span>come a<span class=\"_ _1\"></span>ttivit\u00e0 e a<span class=\"_ _1\"></span>mmortizzat<span class=\"_ _1\"></span>i lungo <span class=\"_ _1\"></span>la durata <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto <span class=\"_ _1\"></span>sotto<span class=\"_ _1\"></span>stante, <span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>il G<span class=\"_ _1\"></span>ruppo <span class=\"_ _1\"></span>prevede <span class=\"_ _4\"></span>il loro<span class=\"_ _1\"></span> recup<span class=\"_ _1\"></span>ero. <span class=\"_ _1\"></span>I <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>incrementa<span class=\"_ _1\"></span>li pe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>l'ottenimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>contratto sono <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>costi<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>Gruppo <span class=\"_ _0\"></span>sostiene <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>ottenere <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>cliente <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avrebbe <span class=\"_ _2\"></span>sostenuto <span class=\"_ _c\"></span>se <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>avesse ottenuto <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>costi per <span class=\"_ _2\"></span>l'ottenimento del <span class=\"_ _0\"></span>contratto che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sarebbero stati <span class=\"_ _0\"></span>sostenuti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>fosse stato <span class=\"_ _2\"></span>ottenuto <span class=\"_ _2\"></span>devono <span class=\"_ _0\"></span>essere <span class=\"_ _2\"></span>rilevati <span class=\"_ _2\"></span>come <span class=\"_ _0\"></span>costo <span class=\"_ _2\"></span>nel <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>sostenuti, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>meno <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>siano <span class=\"_ _2\"></span>esplicitament<span class=\"_ _1\"></span>e addebitabili al <span class=\"_ _1\"></span>cliente anche qua<span class=\"_ _1\"></span>lora il contratto non si<span class=\"_ _1\"></span>a ottenuto.<span class=\"_ _68\"> </span>I <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>l\u2019adempimento <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span><span class=\"ff2\">capitalizzat<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>come <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ammortizzati <span class=\"_ _2\"></span>lungo <span class=\"_ _2\"></span>la<span class=\"_ _1\"></span> </span>durata del <span class=\"_ _1\"></span>contratto sot<span class=\"_ _1\"></span>tostante solo <span class=\"_ _1\"></span>se tali cos<span class=\"_ _1\"></span>ti non rie<span class=\"_ _1\"></span>ntrano nell'a<span class=\"_ _1\"></span>mbito di appl<span class=\"_ _1\"></span>icazione di un <span class=\"_ _1\"></span>altro pr<span class=\"_ _1\"></span>incipio contabi<span class=\"_ _1\"></span>le<span class=\"_ _0\"></span> (ad <span class=\"_ _4\"></span>esempio <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>2 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _1\"></span>Rimanenze,<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> I<span class=\"_ _1\"></span>mmobili, <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>acchina<span class=\"_ _1\"></span>ri <span class=\"_ _1\"></span>e <span class=\"_ _4\"></span>IAS <span class=\"_ _1\"></span>38 <span class=\"_ _4\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _1\"></span>Attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _4\"></span>immateriali) <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>soddisfan<span class=\"_ _1\"></span>o </span></span></span></span></span></span>tutte le seguent<span class=\"_ _1\"></span>i condizioni: \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>direttamente <span class=\"_ _d\"></span>correla<span class=\"_ _1\"></span>ti <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>contratto <span class=\"_ _d\"></span>o <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>contratto <span class=\"_ _c\"></span>previsto, <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>l'<span class=\"_ _1\"></span>entit\u00e0 <span class=\"_ _d\"></span>pu\u00f2 <span class=\"_ _d\"></span>indiv<span class=\"_ _1\"></span>iduare <span class=\"_ _d\"></span>nello<span class=\"_ _1\"></span> </span></span>specifico; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i costi <span class=\"_ _1\"></span>consentono a<span class=\"_ _1\"></span>ll'entit\u00e0 <span class=\"_ _1\"></span>di disporre d<span class=\"_ _1\"></span>i nuove <span class=\"_ _1\"></span>o maggiori <span class=\"_ _1\"></span>risorse da u<span class=\"_ _1\"></span>tilizzare pe<span class=\"_ _1\"></span>r adempiere <span class=\"_ _1\"></span>(o continu<span class=\"_ _1\"></span>are ad<span class=\"_ _1\"></span> </span></span>adempiere) alle obb<span class=\"_ _1\"></span>ligazioni in fu<span class=\"_ _1\"></span>turo; \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">si prevede che t<span class=\"_ _1\"></span>ali costi saranno r<span class=\"_ _1\"></span>ecuperati.<span class=\"_ _68\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Contributi pubbl<span class=\"_ _1\"></span>ici alla ricerca I contributi pubbl<span class=\"_ _1\"></span>ici sono rilevati <span class=\"_ _1\"></span>a conto econom<span class=\"_ _1\"></span>ico come provento quando il contribu<span class=\"_ _1\"></span>to pubblico diventa e<span class=\"_ _1\"></span>sigibile.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Riconoscimento de<span class=\"_ _1\"></span>i costi I costi sono rilev<span class=\"_ _1\"></span>ati a conto econo<span class=\"_ _1\"></span>mico secondo il pr<span class=\"_ _1\"></span>incipio della compe<span class=\"_ _1\"></span>tenza.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "Proventi e oneri <span class=\"_ _1\"></span>finanziari I proventi e gli one<span class=\"_ _1\"></span>ri finanziari sono iscr<span class=\"_ _1\"></span>itti a conto econom<span class=\"_ _1\"></span>ico per competenza.  In particolare, <span class=\"_ _0\"></span>gli interessi at<span class=\"_ _0\"></span>tivi e <span class=\"_ _0\"></span>passivi sono <span class=\"_ _0\"></span>rilevati in <span class=\"_ _0\"></span>applicazione del principio della <span class=\"_ _0\"></span>competenza temporale, sulla base <span class=\"_ _10\"> </span>dell\u2019importo <span class=\"_ _10\"> </span>finanziato <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>in<span class=\"ff2\">teresse <span class=\"_ _10\"> </span>effettivo <span class=\"_ _10\"> </span>applicabile, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>rappresenta <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>sconta <span class=\"_ _10\"> </span>gli<span class=\"_ _1\"></span> </span>incassi/pagamen<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>futuri <span class=\"_ _c\"></span>stimati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>lungo <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>vita <span class=\"_ _2\"></span>attesa <span class=\"_ _c\"></span>dell\u2019attivit\u00e0/passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _c\"></span>finanziaria <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>riportarli <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>carico<span class=\"_ _1\"></span> contabile dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 stessa<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "Proventi e oneri <span class=\"_ _1\"></span>finanziari I proventi e gli one<span class=\"_ _1\"></span>ri finanziari sono iscr<span class=\"_ _1\"></span>itti a conto econom<span class=\"_ _1\"></span>ico per competenza.  In particolare, <span class=\"_ _0\"></span>gli interessi at<span class=\"_ _0\"></span>tivi e <span class=\"_ _0\"></span>passivi sono <span class=\"_ _0\"></span>rilevati in <span class=\"_ _0\"></span>applicazione del principio della <span class=\"_ _0\"></span>competenza temporale, sulla base <span class=\"_ _10\"> </span>dell\u2019importo <span class=\"_ _10\"> </span>finanziato <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>in<span class=\"ff2\">teresse <span class=\"_ _10\"> </span>effettivo <span class=\"_ _10\"> </span>applicabile, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>rappresenta <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>sconta <span class=\"_ _10\"> </span>gli<span class=\"_ _1\"></span> </span>incassi/pagamen<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>futuri <span class=\"_ _c\"></span>stimati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>lungo <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>vita <span class=\"_ _2\"></span>attesa <span class=\"_ _c\"></span>dell\u2019attivit\u00e0/passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _c\"></span>finanziaria <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>riportarli <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>carico<span class=\"_ _1\"></span> contabile dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 stessa<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "Proventi e oneri <span class=\"_ _1\"></span>finanziari I proventi e gli one<span class=\"_ _1\"></span>ri finanziari sono iscr<span class=\"_ _1\"></span>itti a conto econom<span class=\"_ _1\"></span>ico per competenza.  In particolare, <span class=\"_ _0\"></span>gli interessi at<span class=\"_ _0\"></span>tivi e <span class=\"_ _0\"></span>passivi sono <span class=\"_ _0\"></span>rilevati in <span class=\"_ _0\"></span>applicazione del principio della <span class=\"_ _0\"></span>competenza temporale, sulla base <span class=\"_ _10\"> </span>dell\u2019importo <span class=\"_ _10\"> </span>finanziato <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>in<span class=\"ff2\">teresse <span class=\"_ _10\"> </span>effettivo <span class=\"_ _10\"> </span>applicabile, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>rappresenta <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>tasso <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>sconta <span class=\"_ _10\"> </span>gli<span class=\"_ _1\"></span> </span>incassi/pagamen<span class=\"_ _1\"></span>ti <span class=\"_ _c\"></span>futuri <span class=\"_ _c\"></span>stimati<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>lungo <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>vita <span class=\"_ _2\"></span>attesa <span class=\"_ _c\"></span>dell\u2019attivit\u00e0/passivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _c\"></span>finanziaria <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>riportarli <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>valore <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>carico<span class=\"_ _1\"></span> contabile dell\u2019att<span class=\"_ _1\"></span>ivit\u00e0 stessa<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Imposte sul reddi<span class=\"_ _1\"></span>to <span class=\"ffe\">d\u2019esercizio</span> L'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>l'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _2\"></span>corrente <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>l'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>differito. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>sul <span class=\"_ _c\"></span>reddito <span class=\"_ _2\"></span>sono<span class=\"_ _1\"></span> rilevate <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>fatta <span class=\"_ _2\"></span>eccezione <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>quelle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>operazioni <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ilevate <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>patrimonio <span class=\"_ _0\"></span>netto che sono contabiliz<span class=\"_ _1\"></span>zate nello stesso. Le <span class=\"_ _1\"></span>imposte <span class=\"_ _4\"></span>correnti <span class=\"_ _1\"></span>rappresentan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stima <span class=\"_ _4\"></span>dell'importo <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>imposte s<span class=\"_ _1\"></span>ul <span class=\"_ _1\"></span>reddito <span class=\"_ _4\"></span>dovute <span class=\"_ _1\"></span>calcolate <span class=\"_ _1\"></span>sul <span class=\"_ _4\"></span>reddito <span class=\"_ _1\"></span>imponibile<span class=\"_ _1\"></span> di  ese<span class=\"_ _1\"></span>rcizio, <span class=\"_ _f\"> </span>determinato <span class=\"_ _10\"> </span>applicando <span class=\"_ _f\"> </span>le <span class=\"_ _10\"> </span>aliquote  fiscali <span class=\"_ _10\"> </span>vigenti  o <span class=\"_ _10\"> </span>sostanzialmente <span class=\"_ _10\"> </span>in  vigore <span class=\"_ _10\"> </span>alla  d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"> </span>di  chiusura<span class=\"_ _1\"></span> dell\u2019esercizio ed ev<span class=\"_ _1\"></span>entuali rettifiche a<span class=\"_ _1\"></span>ll'importo rela<span class=\"_ _1\"></span>tivo agli esercizi prec<span class=\"_ _1\"></span>edenti.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _c\"></span>imposte <span class=\"_ _c\"></span>differi<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>stanziate <span class=\"_ _c\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>metodo <span class=\"_ _c\"></span>patrimoniale, <span class=\"_ _2\"></span>calcolando <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>differenze <span class=\"_ _c\"></span>tempora<span class=\"_ _1\"></span>nee <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>valori contabili dell<span class=\"_ _1\"></span>e attivit\u00e0 e <span class=\"_ _1\"></span>delle passivit\u00e0 i<span class=\"_ _1\"></span>scritti in <span class=\"_ _1\"></span>bilancio e <span class=\"_ _1\"></span>i corrispondenti va<span class=\"_ _1\"></span>lori ri<span class=\"_ _1\"></span>conosciuti ai <span class=\"_ _1\"></span>fini fiscali. <span class=\"_ _1\"></span>Le imposte differite  non  son<span class=\"_ _1\"></span>o  stanziate  pe<span class=\"_ _1\"></span>r  le  seguenti  di<span class=\"_ _1\"></span>fferenze  tem<span class=\"_ _1\"></span>poranee:  rilevazio<span class=\"_ _1\"></span>ne  iniziale  d<span class=\"_ _1\"></span>i  attivit\u00e0  o  p<span class=\"_ _1\"></span>assivit\u00e0  in un'operazione <span class=\"_ _10\"> </span>diversa <span class=\"_ _f\"> </span>dall'aggre<span class=\"_ _1\"></span>gazione <span class=\"_ _f\"> </span>aziendale <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>non <span class=\"_ _10\"> </span>influenza <span class=\"_ _f\"> </span>n\u00e9 <span class=\"_ _f\"> </span>l'utile <span class=\"_ _10\"> </span>(o  perd<span class=\"_ _1\"></span>ita) <span class=\"_ _f\"> </span>contabile <span class=\"_ _10\"> </span>n\u00e9 <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>reddito imponibile (o perdita fisca<span class=\"_ _1\"></span>le), nonch\u00e9 le differenze relative a investiment<span class=\"_ _1\"></span>i in <span class=\"_ _0\"></span>societ\u00e0 contro<span class=\"_ _1\"></span>llate e a controllo congiunto<span class=\"_ _1\"></span> nella misura in <span class=\"_ _0\"></span>cui \u00e8 <span class=\"_ _0\"></span>probabile che, nel prevedibile futuro, l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>differenza temporanea non si r<span class=\"_ _0\"></span>iverser\u00e0. Inoltre, il Gruppo non <span class=\"_ _0\"></span>rileva <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>dell'avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>pe<span class=\"_ _2\"></span><span class=\"lsf\">r </span>imposte differit<span class=\"_ _1\"></span>e sono valutate <span class=\"_ _1\"></span>utilizzando le al<span class=\"_ _1\"></span>iquote fiscali che <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i prevede<span class=\"_ _1\"></span> saranno applicabili ne<span class=\"_ _1\"></span>ll'esercizio in<span class=\"_ _1\"></span> cui sar\u00e0<span class=\"_ _1\"></span> realizzata <span class=\"_ _4\"></span>l'attivit\u00e0 <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _4\"></span>estinta <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>riferiscono, <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fisca<span class=\"_ _1\"></span>li <span class=\"_ _4\"></span>stabilite <span class=\"_ _4\"></span>da <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>dimenti in <span class=\"_ _0\"></span>vigore o <span class=\"_ _0\"></span>sostanzialmente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vigore <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>chiusura dell\u2019e<span class=\"_ _0\"></span><span class=\"ff2\">serciz<span class=\"_ _1\"></span>io. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>attivit\u00e0 e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per imposte <span class=\"_ _0\"></span>differite </span>sono <span class=\"_ _4\"></span>compensate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>diritto <span class=\"_ _1\"></span>lega<span class=\"_ _1\"></span>lmente <span class=\"_ _4\"></span>esercitabile <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>compensare <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 fiscali <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>se <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>imposte <span class=\"_ _d\"></span>differ<span class=\"_ _1\"></span>ite <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>relativ<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>reddito <span class=\"_ _d\"></span>app<span class=\"_ _1\"></span>licate <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>lla medesima <span class=\"_ _c\"></span>autorit\u00e0 <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>sullo <span class=\"_ _c\"></span>stesso <span class=\"_ _c\"></span>soggetto <span class=\"_ _c\"></span>passivo <span class=\"_ _c\"></span>d'imposta <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>soggetti <span class=\"_ _c\"></span>pa<span class=\"_ _1\"></span>ssivi <span class=\"_ _c\"></span>d'imposta <span class=\"_ _c\"></span>diversi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>intendono regolare <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>passivit\u00e0 <span class=\"_ _e\"> </span>e <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>attivit\u00e0 <span class=\"_ _e\"> </span>fiscali <span class=\"_ _b\"> </span>correnti <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>base <span class=\"_ _b\"> </span>netta, <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>realizzare <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>att<span class=\"_ _2\"></span>ivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>regolare <span class=\"_ _e\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 contemporanea<span class=\"_ _1\"></span>mente.<span class=\"_ _68\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>diff<span class=\"_ _1\"></span>erite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>sponibi<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>reddito imponibile futuro <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>quale possano <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>utilizzate tali <span class=\"_ _0\"></span>attivit\u00e0. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle a<span class=\"_ _2\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>per imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rivisto<span class=\"_ _1\"></span> ad <span class=\"_ _2\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>chiusura <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>ridotto <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>misura <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>probabi<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>beneficio<span class=\"_ _1\"></span> fiscale <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>realizzabile. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>reddito <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isultanti <span class=\"_ _0\"></span>dalla <span class=\"_ _2\"></span>distribuzione <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>dividendi <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>contabilizzate nel momento in cu<span class=\"_ _1\"></span>i viene rilevata la p<span class=\"_ _1\"></span>assivit\u00e0 per il pag<span class=\"_ _1\"></span>amento del dividendo. In <span class=\"_ _0\"></span>presenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>incertezze <span class=\"_ _0\"></span>nell\u2019applicazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>normativa <span class=\"_ _0\"></span>fiscale: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>ritiene <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l<span class=\"_ _0\"></span>\u2019autorit<span class=\"_ _1\"></span>\u00e0 fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rattamen<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>incerto, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _2\"></span>reddito (correnti <span class=\"_ _0\"></span>e/o <span class=\"_ _2\"></span>differit<span class=\"_ _1\"></span>e) <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>determin<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>funzione<span class=\"_ _1\"></span> del <span class=\"_ _0\"></span>trattamento fiscale <span class=\"_ _0\"></span>applicato o <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>prevede <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>applicare i<span class=\"_ _0\"></span>n sede <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dichiarazione <span class=\"_ _0\"></span>dei redditi; <span class=\"_ _0\"></span>(ii) <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>casi in <span class=\"_ _2\"></span>cui si<span class=\"_ _0\"></span> ritiene <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>probabile <span class=\"_ _b\"> </span>c<span class=\"ff5\">he  l<span class=\"_ _0\"></span>\u2019autorit\u00e0  fiscale <span class=\"_ _b\"> </span>accetti  il<span class=\"_ _0\"></span>  tr<span class=\"_ _0\"></span>attament<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>fiscale <span class=\"_ _b\"> </span>incerto,  tale <span class=\"_ _e\"> </span>incertezz<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _e\"> </span>riflessa  nella </span>determinazione d<span class=\"_ _1\"></span>elle imposte sul r<span class=\"_ _1\"></span>eddito (correnti e<span class=\"_ _1\"></span>/o differite) da rileva<span class=\"_ _1\"></span>re in bilancio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Imposte sul reddi<span class=\"_ _1\"></span>to <span class=\"ffe\">d\u2019esercizio</span> L'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>esercizio <span class=\"_ _2\"></span>comprende <span class=\"_ _2\"></span>l'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _2\"></span>corrente <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>l'onere <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>differito. <span class=\"_ _2\"></span>Le <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>sul <span class=\"_ _c\"></span>reddito <span class=\"_ _2\"></span>sono<span class=\"_ _1\"></span> rilevate <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _2\"></span>economico<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>fatta <span class=\"_ _2\"></span>eccezione <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>quelle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>operazioni <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ilevate <span class=\"_ _0\"></span>direttamente <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>patrimonio <span class=\"_ _0\"></span>netto che sono contabiliz<span class=\"_ _1\"></span>zate nello stesso. Le <span class=\"_ _1\"></span>imposte <span class=\"_ _4\"></span>correnti <span class=\"_ _1\"></span>rappresentan<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stima <span class=\"_ _4\"></span>dell'importo <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>imposte s<span class=\"_ _1\"></span>ul <span class=\"_ _1\"></span>reddito <span class=\"_ _4\"></span>dovute <span class=\"_ _1\"></span>calcolate <span class=\"_ _1\"></span>sul <span class=\"_ _4\"></span>reddito <span class=\"_ _1\"></span>imponibile<span class=\"_ _1\"></span> di  ese<span class=\"_ _1\"></span>rcizio, <span class=\"_ _f\"> </span>determinato <span class=\"_ _10\"> </span>applicando <span class=\"_ _f\"> </span>le <span class=\"_ _10\"> </span>aliquote  fiscali <span class=\"_ _10\"> </span>vigenti  o <span class=\"_ _10\"> </span>sostanzialmente <span class=\"_ _10\"> </span>in  vigore <span class=\"_ _10\"> </span>alla  d<span class=\"_ _0\"></span>ata <span class=\"_ _10\"> </span>di  chiusura<span class=\"_ _1\"></span> dell\u2019esercizio ed ev<span class=\"_ _1\"></span>entuali rettifiche a<span class=\"_ _1\"></span>ll'importo rela<span class=\"_ _1\"></span>tivo agli esercizi prec<span class=\"_ _1\"></span>edenti.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _c\"></span>imposte <span class=\"_ _c\"></span>differi<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>stanziate <span class=\"_ _c\"></span>secondo <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>metodo <span class=\"_ _c\"></span>patrimoniale, <span class=\"_ _2\"></span>calcolando <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>differenze <span class=\"_ _c\"></span>tempora<span class=\"_ _1\"></span>nee <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>valori contabili dell<span class=\"_ _1\"></span>e attivit\u00e0 e <span class=\"_ _1\"></span>delle passivit\u00e0 i<span class=\"_ _1\"></span>scritti in <span class=\"_ _1\"></span>bilancio e <span class=\"_ _1\"></span>i corrispondenti va<span class=\"_ _1\"></span>lori ri<span class=\"_ _1\"></span>conosciuti ai <span class=\"_ _1\"></span>fini fiscali. <span class=\"_ _1\"></span>Le imposte differite  non  son<span class=\"_ _1\"></span>o  stanziate  pe<span class=\"_ _1\"></span>r  le  seguenti  di<span class=\"_ _1\"></span>fferenze  tem<span class=\"_ _1\"></span>poranee:  rilevazio<span class=\"_ _1\"></span>ne  iniziale  d<span class=\"_ _1\"></span>i  attivit\u00e0  o  p<span class=\"_ _1\"></span>assivit\u00e0  in un'operazione <span class=\"_ _10\"> </span>diversa <span class=\"_ _f\"> </span>dall'aggre<span class=\"_ _1\"></span>gazione <span class=\"_ _f\"> </span>aziendale <span class=\"_ _f\"> </span>che <span class=\"_ _f\"> </span>non <span class=\"_ _10\"> </span>influenza <span class=\"_ _f\"> </span>n\u00e9 <span class=\"_ _f\"> </span>l'utile <span class=\"_ _10\"> </span>(o  perd<span class=\"_ _1\"></span>ita) <span class=\"_ _f\"> </span>contabile <span class=\"_ _10\"> </span>n\u00e9 <span class=\"_ _f\"> </span>il <span class=\"_ _f\"> </span>reddito imponibile (o perdita fisca<span class=\"_ _1\"></span>le), nonch\u00e9 le differenze relative a investiment<span class=\"_ _1\"></span>i in <span class=\"_ _0\"></span>societ\u00e0 contro<span class=\"_ _1\"></span>llate e a controllo congiunto<span class=\"_ _1\"></span> nella misura in <span class=\"_ _0\"></span>cui \u00e8 <span class=\"_ _0\"></span>probabile che, nel prevedibile futuro, l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>differenza temporanea non si r<span class=\"_ _0\"></span>iverser\u00e0. Inoltre, il Gruppo non <span class=\"_ _0\"></span>rileva <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>derivanti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>rilevazione <span class=\"_ _0\"></span>iniziale <span class=\"_ _0\"></span>dell'avvi<span class=\"_ _1\"></span>amento. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>pe<span class=\"_ _2\"></span><span class=\"lsf\">r </span>imposte differit<span class=\"_ _1\"></span>e sono valutate <span class=\"_ _1\"></span>utilizzando le al<span class=\"_ _1\"></span>iquote fiscali che <span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i prevede<span class=\"_ _1\"></span> saranno applicabili ne<span class=\"_ _1\"></span>ll'esercizio in<span class=\"_ _1\"></span> cui sar\u00e0<span class=\"_ _1\"></span> realizzata <span class=\"_ _4\"></span>l'attivit\u00e0 <span class=\"_ _4\"></span>o <span class=\"_ _4\"></span>sar\u00e0 <span class=\"_ _4\"></span>estinta <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>riferiscono, <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>aliquote <span class=\"_ _4\"></span>fisca<span class=\"_ _1\"></span>li <span class=\"_ _4\"></span>stabilite <span class=\"_ _4\"></span>da <span class=\"_ _1\"></span>prov<span class=\"_ _1\"></span>ve<span class=\"_ _0\"></span>dimenti in <span class=\"_ _0\"></span>vigore o <span class=\"_ _0\"></span>sostanzialmente<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>vigore <span class=\"_ _0\"></span>alla data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>chiusura dell\u2019e<span class=\"_ _0\"></span><span class=\"ff2\">serciz<span class=\"_ _1\"></span>io. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>attivit\u00e0 e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per imposte <span class=\"_ _0\"></span>differite </span>sono <span class=\"_ _4\"></span>compensate <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>presenza <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>n <span class=\"_ _4\"></span>diritto <span class=\"_ _1\"></span>lega<span class=\"_ _1\"></span>lmente <span class=\"_ _4\"></span>esercitabile <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>compensare <span class=\"_ _4\"></span>le <span class=\"_ _4\"></span>attivit\u00e0 <span class=\"_ _4\"></span>fiscali <span class=\"_ _4\"></span>correnti <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>passiv<span class=\"_ _1\"></span>it\u00e0 fiscali <span class=\"_ _c\"></span>correnti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>se <span class=\"_ _c\"></span>le <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>imposte <span class=\"_ _d\"></span>differ<span class=\"_ _1\"></span>ite <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>relativ<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>a<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _c\"></span>sul <span class=\"_ _c\"></span>reddito <span class=\"_ _d\"></span>app<span class=\"_ _1\"></span>licate <span class=\"_ _d\"></span>da<span class=\"_ _1\"></span>lla medesima <span class=\"_ _c\"></span>autorit\u00e0 <span class=\"_ _2\"></span>fiscale <span class=\"_ _c\"></span>sullo <span class=\"_ _c\"></span>stesso <span class=\"_ _c\"></span>soggetto <span class=\"_ _c\"></span>passivo <span class=\"_ _c\"></span>d'imposta <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>soggetti <span class=\"_ _c\"></span>pa<span class=\"_ _1\"></span>ssivi <span class=\"_ _c\"></span>d'imposta <span class=\"_ _c\"></span>diversi <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>intendono regolare <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>passivit\u00e0 <span class=\"_ _e\"> </span>e <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>attivit\u00e0 <span class=\"_ _e\"> </span>fiscali <span class=\"_ _b\"> </span>correnti <span class=\"_ _e\"> </span>su <span class=\"_ _e\"> </span>base <span class=\"_ _b\"> </span>netta, <span class=\"_ _e\"> </span>o <span class=\"_ _e\"> </span>realizzare <span class=\"_ _b\"> </span>le <span class=\"_ _e\"> </span>att<span class=\"_ _2\"></span>ivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>regolare <span class=\"_ _e\"> </span>le <span class=\"_ _b\"> </span>passivit\u00e0 contemporanea<span class=\"_ _1\"></span>mente.<span class=\"_ _68\"> </span>Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte <span class=\"_ _2\"></span>diff<span class=\"_ _1\"></span>erite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>sponibi<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>reddito imponibile futuro <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>quale possano <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>utilizzate tali <span class=\"_ _0\"></span>attivit\u00e0. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>delle a<span class=\"_ _2\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>per imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rivisto<span class=\"_ _1\"></span> ad <span class=\"_ _2\"></span>ogni <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>chiusura <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>viene <span class=\"_ _0\"></span>ridotto <span class=\"_ _0\"></span>nella <span class=\"_ _2\"></span>misura <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>non <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>probabi<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>relativo <span class=\"_ _0\"></span>beneficio<span class=\"_ _1\"></span> fiscale <span class=\"_ _2\"></span>sia <span class=\"_ _2\"></span>realizzabile. <span class=\"_ _0\"></span>Le <span class=\"_ _2\"></span>ulteriori <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>sul <span class=\"_ _2\"></span>reddito <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isultanti <span class=\"_ _0\"></span>dalla <span class=\"_ _2\"></span>distribuzione <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>dividendi <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>contabilizzate nel momento in cu<span class=\"_ _1\"></span>i viene rilevata la p<span class=\"_ _1\"></span>assivit\u00e0 per il pag<span class=\"_ _1\"></span>amento del dividendo. In <span class=\"_ _0\"></span>presenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>incertezze <span class=\"_ _0\"></span>nell\u2019applicazion<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>normativa <span class=\"_ _0\"></span>fiscale: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>casi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>ritiene <span class=\"_ _0\"></span>probabile <span class=\"_ _0\"></span>che l<span class=\"_ _0\"></span>\u2019autorit<span class=\"_ _1\"></span>\u00e0 fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rattamen<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>incerto, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _2\"></span>reddito (correnti <span class=\"_ _0\"></span>e/o <span class=\"_ _2\"></span>differit<span class=\"_ _1\"></span>e) <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>determin<span class=\"_ _1\"></span>ate <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>funzione<span class=\"_ _1\"></span> del <span class=\"_ _0\"></span>trattamento fiscale <span class=\"_ _0\"></span>applicato o <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>prevede <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>applicare i<span class=\"_ _0\"></span>n sede <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dichiarazione <span class=\"_ _0\"></span>dei redditi; <span class=\"_ _0\"></span>(ii) <span class=\"_ _0\"></span>nei <span class=\"_ _0\"></span>casi in <span class=\"_ _2\"></span>cui si<span class=\"_ _0\"></span> ritiene <span class=\"_ _b\"> </span>non <span class=\"_ _b\"> </span>probabile <span class=\"_ _b\"> </span>c<span class=\"ff5\">he  l<span class=\"_ _0\"></span>\u2019autorit\u00e0  fiscale <span class=\"_ _b\"> </span>accetti  il<span class=\"_ _0\"></span>  tr<span class=\"_ _0\"></span>attament<span class=\"_ _1\"></span>o <span class=\"_ _b\"> </span>fiscale <span class=\"_ _b\"> </span>incerto,  tale <span class=\"_ _e\"> </span>incertezz<span class=\"_ _1\"></span>a <span class=\"_ _b\"> </span>\u00e8 <span class=\"_ _e\"> </span>riflessa  nella </span>determinazione d<span class=\"_ _1\"></span>elle imposte sul r<span class=\"_ _1\"></span>eddito (correnti e<span class=\"_ _1\"></span>/o differite) da rileva<span class=\"_ _1\"></span>re in bilancio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Dividendi ricev<span class=\"_ _1\"></span>uti / distribuiti I dividendi<span class=\"_ _1\"></span> ricevut<span class=\"_ _1\"></span>i sono co<span class=\"_ _1\"></span>ntabi<span class=\"ff5\">lizzati a <span class=\"_ _1\"></span>conto econo<span class=\"_ _1\"></span>mico secon<span class=\"_ _1\"></span>do il p<span class=\"_ _1\"></span>rincipio <span class=\"_ _1\"></span>della co<span class=\"_ _1\"></span>mpetenza, ossi<span class=\"_ _1\"></span>a nell\u2019es<span class=\"_ _1\"></span>ercizio in<span class=\"_ _1\"></span> </span>cui <span class=\"_ _0\"></span>sorge <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>diritto al <span class=\"_ _2\"></span>credito, a <span class=\"_ _2\"></span>segui<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>delibera <span class=\"_ _0\"></span>assembleare <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>distribuzione dei <span class=\"_ _0\"></span>dividendi <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>della societ\u00e0 partecip<span class=\"_ _1\"></span>ata. I <span class=\"_ _d\"></span>dividendi <span class=\"_ _5\"></span>distribu<span class=\"_ _1\"></span>i<span class=\"ff5\">ti <span class=\"_ _5\"> </span>sono <span class=\"_ _d\"> </span>rappresentati <span class=\"_ _d\"> </span>come <span class=\"_ _d\"> </span>movimento <span class=\"_ _d\"> </span>di <span class=\"_ _d\"> </span>patrimonio <span class=\"_ _d\"> </span>netto <span class=\"_ _d\"> </span>nell\u2019<span class=\"_ _0\"></span>eserci<span class=\"_ _1\"></span>zio <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _d\"> </span>cui <span class=\"_ _d\"> </span>sono <span class=\"_ _d\"> </span>appr<span class=\"_ _0\"></span>ovati<span class=\"_ _1\"></span> </span>dall\u2019assemblea <span class=\"_ _1\"></span>degli azionisti",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Utile per azione L\u2019utile <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>azione <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>calcolato <span class=\"_ _2\"></span>dividendo <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>risultato <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>pertinenza <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>media <span class=\"_ _2\"></span>ponderat<span class=\"_ _0\"></span><span class=\"ff2\">a <span class=\"_ _c\"></span>delle<span class=\"_ _1\"></span> </span>azioni ordinarie <span class=\"_ _1\"></span>in circolazione du<span class=\"_ _1\"></span>rante l\u2019esercizio, <span class=\"_ _1\"></span>escludendo le azio<span class=\"_ _1\"></span>ni proprie.<span class=\"ff2\"> </span>L\u2019utile per azione d<span class=\"_ _1\"></span>iluito \u00e8 calcolato d<span class=\"_ _1\"></span>ividendo il risultato d<span class=\"_ _1\"></span>i pertinenza del Gruppo per la m<span class=\"_ _1\"></span>edia ponderata delle azi<span class=\"_ _1\"></span>oni ordinarie <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>circolaz<span class=\"_ _1\"></span>ione <span class=\"_ _1\"></span>durante <span class=\"_ _4\"></span>l\u2019esercizio, <span class=\"_ _4\"></span>escludendo <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>azioni <span class=\"_ _4\"></span>proprie. <span class=\"_ _4\"></span>Ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>calcolo <span class=\"_ _4\"></span>dell\u2019utile <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>azione <span class=\"_ _4\"></span>diluito, la <span class=\"_ _2\"></span>media <span class=\"_ _c\"></span>ponde<span class=\"_ _1\"></span>rata <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>azioni <span class=\"_ _c\"></span>in <span class=\"_ _2\"></span>circolazion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>modificata <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sumendo <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>tutti <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>assegnatari <span class=\"_ _2\"></span>di diritti che potenzialmen<span class=\"_ _1\"></span>te hanno effetto diluitivo, ove esistenti, men<span class=\"_ _1\"></span>tre il risultato di pertinenza del<span class=\"_ _1\"></span> Gruppo \u00e8 rettificato per tener conto d<span class=\"_ _1\"></span>i eventuali effetti, al n<span class=\"_ _1\"></span>etto delle impos<span class=\"_ _1\"></span>te, dell\u2019esercizio <span class=\"_ _1\"></span>di detti diritti",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "Settori operativ<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span> Un settore opera<span class=\"_ _1\"></span>tivo \u00e8 una componen<span class=\"_ _1\"></span>te di un\u2019entit\u00e0<span class=\"_ _1\"></span>:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">che <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>ntraprende <span class=\"_ _5\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>imprend<span class=\"_ _1\"></span>itoriali <span class=\"_ _10\"> </span>gene<span class=\"_ _1\"></span>ratrici <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>ricavi <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>costi <span class=\"_ _10\"> </span>(compresi <span class=\"_ _5\"> </span>ricavi <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>costi <span class=\"_ _5\"> </span>riguardanti<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>operazioni con a<span class=\"_ _1\"></span>ltre component<span class=\"_ _1\"></span>i della medesima ent<span class=\"_ _1\"></span>it\u00e0);<span class=\"_ _68\"> </span> \u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">i <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>risul<span class=\"_ _1\"></span>tati <span class=\"_ _2\"></span>operativi <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>rivis<span class=\"_ _0\"></span><span class=\"ff5\">ti <span class=\"_ _2\"></span>periodicamente <span class=\"_ _2\"></span>dal <span class=\"_ _2\"></span>pi\u00f9 <span class=\"_ _2\"></span>alto <span class=\"_ _2\"></span>livello <span class=\"_ _2\"></span>decisionale <span class=\"_ _2\"></span>operativo <span class=\"_ _2\"></span>dell\u2019entit\u00e0 <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>fini<span class=\"_ _1\"></span> </span></span></span>dell\u2019adozione di de<span class=\"_ _1\"></span>cisioni in meri<span class=\"_ _1\"></span>to alle risorse da a<span class=\"_ _1\"></span>llocare al setto<span class=\"_ _1\"></span>re e della valutazione<span class=\"_ _1\"></span> dei risultati;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">per la quale sono <span class=\"_ _1\"></span>disponibili infor<span class=\"_ _1\"></span>mazioni finanziar<span class=\"_ _1\"></span>ie separate.<span class=\"_ _68\"> </span></span></span>L\u2019informativa <span class=\"_ _1\"></span>relativa ai se<span class=\"_ _1\"></span>ttori di attiv<span class=\"_ _1\"></span>it\u00e0 \u00e8 stata predispos<span class=\"_ _1\"></span>ta secondo le<span class=\"_ _1\"></span> disposizioni <span class=\"_ _1\"></span>dell\u2019IFRS 8 \u201cS<span class=\"_ _1\"></span>ettori opera<span class=\"_ _1\"></span>tivi\u201d (di<span class=\"_ _68\"> </span> seguito <span class=\"_ _0\"></span>\u201c<span class=\"ff4\">IFRS <span class=\"_ _2\"></span>8</span>\u201d), <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>prevedono <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>presentazione <span class=\"_ _0\"></span>dell\u2019informa<span class=\"_ _1\"></span>tiva <span class=\"_ _2\"></span>coerente <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reportistica <span class=\"_ _2\"></span>presenta<span class=\"_ _1\"></span>ta <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _2\"></span>alto<span class=\"_ _68\"> </span> livello <span class=\"_ _5\"> </span>decisionale <span class=\"_ _10\"> </span>opera<span class=\"_ _1\"></span>tivo <span class=\"_ _10\"> </span>ai <span class=\"_ _5\"> </span>fini <span class=\"_ _10\"> </span>dell\u2019adozione <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>deci<span class=\"_ _0\"></span>sioni <span class=\"_ _5\"> </span>in <span class=\"_ _10\"> </span>merito <span class=\"_ _5\"> </span>alle <span class=\"_ _10\"> </span>risorse <span class=\"_ _5\"> </span>da <span class=\"_ _10\"> </span>alloca<span class=\"_ _1\"></span>re <span class=\"_ _10\"> </span>al <span class=\"_ _5\"> </span>settore <span class=\"_ _10\"> </span>e <span class=\"_ _5\"> </span>della<span class=\"_ _68\"> </span> valutazione de<span class=\"_ _1\"></span>i relativi risulta<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>i. In particol<span class=\"_ _1\"></span>are, il Gruppo ident<span class=\"_ _1\"></span>ifica i seguenti t<span class=\"_ _1\"></span>re segmenti di <span class=\"ff7\">business</span> operativi: <span class=\"ff1\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff7\">Electrode <span class=\"_ _e\"> </span>Technologies<span class=\"ff5\">: <span class=\"_ _e\"> </span>comprende <span class=\"_ _e\"> </span>l\u2019offerta <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>elettrodi <span class=\"_ _e\"> </span>metallici <span class=\"_ _e\"> </span>(anodi <span class=\"_ _21\"> </span>e <span class=\"_ _e\"> </span>catodi) <span class=\"_ _e\"> </span>rivestiti <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>speciali<span class=\"_ _68\"> </span></span></span></span><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff5\"> </span></span></span>catalizzatori,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>elettrolizzatori <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>sistemi, <span class=\"_ _4\"></span>aventi <span class=\"_ _4\"></span>molteplici <span class=\"_ _4\"></span>applicazioni <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>particolare<span class=\"ff6\"> <span class=\"_ _4\"></span><span class=\"ff2\">(i) <span class=\"_ _4\"></span>nei <span class=\"_ _4\"></span>process<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span><span class=\"ff6\"><span class=\"ff2\"> </span></span>di <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>di<span class=\"ff6\"> <span class=\"_ _0\"></span><span class=\"ff5\">cloro <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>soda <span class=\"_ _0\"></span>caustica; (ii) <span class=\"_ _2\"></span>nel settore <span class=\"_ _0\"></span>dell\u2019elettronica <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>produzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>per la<span class=\"_ _68\"> </span></span></span><span class=\"ff6\"><span class=\"ff5\"> </span></span>produzione <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>batterie <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>itio; <span class=\"_ _1\"></span>(iii) <span class=\"_ _4\"></span>nella raf<span class=\"_ _1\"></span>finazione <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>etalli <span class=\"_ _1\"></span>non <span class=\"_ _4\"></span>ferrosi (n<span class=\"ff5\">ichel <span class=\"_ _4\"></span>e cobalto); <span class=\"_ _4\"></span>(iv) <span class=\"_ _1\"></span>nell\u2019industria<span class=\"_ _1\"></span> </span>della <span class=\"_ _0\"></span>finitura <span class=\"_ _0\"></span>galvanic<span class=\"_ _1\"></span>a; <span class=\"_ _0\"></span>(v) <span class=\"_ _0\"></span>nell\u2019industria <span class=\"_ _0\"></span>della cellulosa <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>carta; <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(vi) <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>settore delle <span class=\"_ _0\"></span>infrastrutture per<span class=\"_ _68\"> </span> la prevenzione d<span class=\"_ _1\"></span>ella corrosione di stru<span class=\"_ _1\"></span>tture in cemento arm<span class=\"_ _1\"></span>ato e metallo;<span class=\"ff1\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff7\">Water <span class=\"_ _10\"> </span>Technologies: <span class=\"_ _10\"> </span><span class=\"ff2\">comp<span class=\"ff5\">rende <span class=\"_ _10\"> </span>l\u2019offerta <span class=\"_ _10\"> </span>conness<span class=\"_ _1\"></span>a <span class=\"_ _10\"> </span>ai  si<span class=\"_ _1\"></span>stemi <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>trattamento <span class=\"_ _10\"> </span>acque, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>include <span class=\"_ _10\"> </span>elettrodi,<span class=\"_ _68\"> </span></span></span></span></span><span class=\"ff3\"><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff5\"> </span></span></span></span>apparecchiatu<span class=\"_ _1\"></span>re, sist<span class=\"_ _0\"></span>emi e impianti per <span class=\"_ _0\"></span>la disinfezione e la <span class=\"_ _0\"></span>filtrazione di acque <span class=\"_ _0\"></span>potabi<span class=\"_ _1\"></span>li, r<span class=\"_ _0\"></span>eflue e di pr<span class=\"_ _0\"></span>ocesso;<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>le<span class=\"_ _68\"> </span> principali <span class=\"_ _2\"></span>appl<span class=\"_ _1\"></span>icazioni <span class=\"_ _2\"></span>sono <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>disinfezione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>piscine <span class=\"_ _2\"></span>residenziali, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>disinfezione <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>filtrazione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>acque<span class=\"_ _1\"></span> municipali, il <span class=\"_ _1\"></span>trattamento delle ac<span class=\"_ _1\"></span>que industriali e de<span class=\"_ _1\"></span>l settore marino;<span class=\"ff1\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff7\">Energy Transition<span class=\"ff5\">: comprende l\u2019o<span class=\"_ _1\"></span>fferta di elettrodi<span class=\"ff6\"> <span class=\"ff2\">(<span class=\"_ _0\"></span>an<span class=\"_ _1\"></span>odi e <span class=\"_ _0\"></span>catodi),<span class=\"_ _1\"></span> componenti di elettrolizzatori e sistemi (i)<span class=\"_ _1\"></span> </span></span></span></span></span>per <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>generazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>idrogeno <span class=\"ff5\">e <span class=\"_ _0\"></span>ossigeno <span class=\"_ _0\"></span>tramite <span class=\"_ _0\"></span>processi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>elettrolisi <span class=\"_ _0\"></span>dell\u2019acqua, <span class=\"_ _0\"></span>(ii) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>utilizzo in <span class=\"_ _2\"></span>celle a<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>combustibile <span class=\"_ _2\"></span>(fuel <span class=\"_ _2\"></span>cells) <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>la <span class=\"_ _c\"></span>generaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>energia <span class=\"_ _2\"></span>elettrica <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>idrogeno <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>da <span class=\"_ _c\"></span>altro <span class=\"_ _2\"></span>vettore <span class=\"_ _2\"></span>energetico <span class=\"_ _2\"></span>(es.<span class=\"_ _68\"> </span> metanolo, ammon<span class=\"_ _1\"></span>ia) senza emission<span class=\"_ _1\"></span>i di <span class=\"ff5\">CO2 e (iii) per l\u2019utili<span class=\"_ _1\"></span>zzo in batterie a f<span class=\"_ _1\"></span>lusso (redox flow batterie<span class=\"_ _1\"></span>s)<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"ff1\"> </span></span></span>A <span class=\"_ _4\"></span>supporto <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>tali <span class=\"_ _1\"></span>segm<span class=\"_ _1\"></span>enti <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">business<span class=\"ff2\"> <span class=\"_ _4\"></span>sono <span class=\"_ _4\"></span>presenti <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _4\"></span>cosiddette <span class=\"_ _4\"></span><span class=\"ff7\">Corporate<span class=\"ff2\">, <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>costi <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>intera<span class=\"_ _1\"></span>mente <span class=\"_ _4\"></span>allocati<span class=\"_ _68\"> </span></span></span></span></span><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff7\"><span class=\"ff2\"> </span></span></span></span>ai segmenti. <span class=\"ff1\"> </span>Il <span class=\"_ _d\"></span><span class=\"ff7\">Business <span class=\"_ _c\"></span>Energy <span class=\"_ _d\"></span>Tra<span class=\"_ _1\"></span>nsition<span class=\"ff2\"> <span class=\"_ _d\"></span><span class=\"ff5\">\u00e8 <span class=\"_ _c\"></span>stato <span class=\"_ _d\"></span>identifica<span class=\"_ _1\"></span>to <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>partire <span class=\"_ _d\"></span>dall\u2019eserc<span class=\"_ _1\"></span>izio <span class=\"_ _d\"></span>2022, <span class=\"_ _c\"></span>mentre <span class=\"_ _c\"></span>f<span class=\"_ _0\"></span>ino <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>icembre <span class=\"_ _c\"></span>2021 <span class=\"_ _d\"></span>le<span class=\"_ _68\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff2\"><span class=\"ff5\"> </span></span></span>relative <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>erano <span class=\"_ _1\"></span>ricom<span class=\"_ _1\"></span>prese ne<span class=\"_ _1\"></span>l <span class=\"ff7\">Business <span class=\"_ _1\"></span>Electr<span class=\"_ _1\"></span>ode <span class=\"_ _1\"></span>Technologies<span class=\"ff2\">. <span class=\"_ _1\"></span>Nel <span class=\"_ _1\"></span><span class=\"ff7\">Business <span class=\"_ _1\"></span>Energy <span class=\"_ _1\"></span>Transition<span class=\"ff2\"> <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>vuole<span class=\"_ _1\"></span> </span></span></span></span>espandere la propria presenza nel settore della<span class=\"_ _1\"></span> p<span class=\"_ _0\"></span><span class=\"ff5\">roduzione dell\u2019<span class=\"_ _1\"></span>idrogeno verde<span class=\"ff2\">, il cui mercato presenta un potenziale di<span class=\"_ _1\"></span> </span></span>crescita signific<span class=\"_ _1\"></span>ativo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "Settori operativi Un settore operativo \u00e8 una componente di un\u2019entit\u00e0:   \u25cf  che  intraprende  attivit\u00e0  imprenditoriali  generatrici  di  ricavi  e  di  costi  (compresi  ricavi  e  costi  riguardanti operazioni con altre componenti della medesima entit\u00e0); \u25cf  i cui risultati operativi sono rivisti periodicamente dal pi\u00f9 alto livello decisionale operativo dell\u2019entit\u00e0 ai fini dell\u2019adozione di decisioni in merito alle risorse da allocare al settore e della valutazione dei risultati;  \u25cf  per la quale sono disponibili informazioni finanziarie separate. F. INFORMATIVA DI SETTORE 37.  Informativa di settore L\u2019informativa relativa ai settori di attivit\u00e0 \u00e8 stata predisposta secondo le disposizioni dell\u2019IFRS 8 \u201cSettori operativi\u201d (di seguito \u201cIFRS 8\u201d), che prevedono la presentazione dell\u2019informativa coerente con la reportistica presentata al pi\u00f9 alto livello  decisionale  operativo  ai  fini  dell\u2019adozione  di  decisioni  in  merito  alle  risorse  da  allocare  al  settore  e  della valutazione dei relativi risultati. In particolare, il Gruppo identifica i seguenti tre segmenti di business operativi:  \u25cf  Electrode  Technologies:  comprende  l\u2019offerta  di  elettrodi  metallici  (anodi  e  catodi)  rivestiti  di  speciali catalizzatori, componenti di elettrolizzatori e sistemi, aventi molteplici applicazioni in particolare (i) nei processi di produzione di cloro e soda caustica; (ii) nel settore dell\u2019elettronica e nella produzione di componenti per la produzione di batterie al litio; (iii) nella raffinazione dei metalli non ferrosi (nichel e cobalto); (iv) nell\u2019industria della finitura galvanica; (v) nell\u2019industria della cellulosa e della carta; e (vi) nel settore delle infrastrutture per la prevenzione della corrosione di strutture in cemento armato e metallo; \u25cf  Water  Technologies:  comprende  l\u2019offerta  connessa  ai  sistemi  di  trattamento  acque,  che  include  elettrodi, apparecchiature, sistemi e impianti per la disinfezione e la filtrazione di acque potabili, reflue e di processo; le principali applicazioni sono la disinfezione delle piscine residenziali, la disinfezione e filtrazione delle acque municipali, il trattamento delle acque industriali e del settore marino; \u25cf  Energy Transition: comprende l\u2019offerta di elettrodi (anodi e catodi), componenti di elettrolizzatori e sistemi (i) per la generazione di idrogeno e ossigeno tramite processi di elettrolisi dell\u2019acqua, (ii) per l\u2019utilizzo in celle a combustibile (fuel cells) per la generazione di energia elettrica da idrogeno o da altro vettore energetico (es. metanolo, ammonia) senza emissioni di CO2 e (iii) per l\u2019utilizzo in batterie a flusso (redox flow batteries). A supporto di tali segmenti di business sono presenti le attivit\u00e0 cosiddette Corporate, i cui costi sono interamente allocati ai segmenti.  Il Business Energy Transition \u00e8 stato identificato a partire dall\u2019esercizio 2022, mentre fino al 31 dicembre 2021 le relative attivit\u00e0 erano ricomprese nel Business Electrode Technologies. Nel Business Energy Transition il Gruppo vuole espandere la propria presenza nel settore della produzione dell\u2019idrogeno verde, il cui mercato presenta un potenziale di crescita significativo. Le seguenti tabelle illustrano le informazioni economiche per segmento di business per gli esercizi 2022 e 2021: Esercizio chiuso al 31 dicembre 2022 Totale Gruppo Segmento Electrode Technologies Segmento Water Technologies Segmento Energy Transition (in migliaia di Euro) Totale Ricavi 852.826 473.444 336.719 42.664 Royalties e commissioni (11.055) (8.639) (2.281) (134) Costo del venduto (533.381) (296.398) (209.183) (27.800) Costi di vendita (30.553) (9.601) (19.927) (1.025) Costi generali ed amministrativi (49.992) (19.886) (27.925) (2.181) Costi di ricerca e sviluppo (12.897) (3.180) (1.533) (8.184) Altri (costi) e ricavi operativi 580 38 184 357 Allocazione costi Corporate ai segmenti di Business (30.993) (17.050) (12.423) (1.520) Allocazione MIP (19.360) (10.748) (7.644) (969) EBITDA 165.176 107.980 55.987 1.208 Ammortamenti (28.123) Svalutazioni (8.988) Accantonamenti a fondi rischi (al netto di rilasci e utilizzi) (2.256) Risultato operativo - EBIT 125.809 Quota di risultato di partecipazioni contabilizzate con il metodo del patrimonio netto (1.196) Proventi finanziari 23.505 Oneri finanziari (27.688) Risultato prima delle imposte 120.430 Imposte sul reddito di periodo (30.765) Utile/ (Perdita) di periodo 89.665 Esercizio chiuso al 31 dicembre 2021 Totale Gruppo Segmento Electrode Technologies Segmento Water Technologies (In migliaia di Euro) Totale Ricavi 615.878 358.211 257.667 Royalties e commissioni (6.905) (4.628) (2.277) Costo del venduto (384.865) (218.351) (166.514) Costi di vendita (26.306) (9.202) (17.104) Costi generali ed amministrativi (41.880) (19.414) (22.466) Costi di ricerca e sviluppo (10.470) (9.810) (660) Altri (costi) e ricavi operativi (1.047) (917) (130) Allocazione costi Corporate ai segmenti di Business (23.199) (13.230) (9.969) EBITDA         121.206            82.659            38.547  Ammortamenti (26.234) - - Svalutazioni (2.947) - - Accantonamenti a fondi rischi (al netto di rilasci e utilizzi) (4.432) - - Risultato operativo \u2013 EBIT           87.593  - - Quota di risultato di partecipazioni contabilizzate con il metodo del patrimonio netto              8.834  - - Proventi finanziari            13.456  - - Oneri finanziari (16.330) - - Risultato prima delle imposte           93.553 - - Imposte sul reddito di esercizio (27.108) - - Utile/(Perdita) di periodo           66.445 - -  La seguente tabella illustra gli investimenti per segmento di business per gli esercizi chiusi al 31 dicembre 2022 e 2021:  Totale Gruppo Segmento Electrode Technologies Segmento Water Technologies Segmento Energy Transition Attivit\u00e0 Corporate  (In migliaia di Euro) Esercizio 2022 Immobili, impianti e macchinari (*)  38.116 28.029 2.074 7.539 474 Attivit\u00e0 immateriali 8.026 1.940 5.940 104 41 Totale investimenti 2022 46.142 29.969 8.014 7.643 515 Esercizio 2021 Immobili, impianti e macchinari (*)  23.906 21.270 2.535 - 101 Attivit\u00e0 immateriali 7.083 971 5.601 - 511 Totale investimenti 2021 30.989 22.241 8.136 - 612  (*) Non include gli incrementi relativi ai diritti di utilizzo di immobili, impianti e macchinari. In accordo con quanto previsto dall\u2019IFRS 8, paragrafo 34, si precisa inoltre che per gli esercizi chiusi al 31 dicembre 2022 e 2021 vi \u00e8 un unico cliente (tk nucera) afferente ai segmenti di business Electrode Technologies e business Energy Transition che ha generato ricavi superiori al 10% del totale, pari rispettivamente a Euro 148.286 migliaia e Euro 97.417 migliaia. Per maggiori dettagli si rimanda alla nota 38.  La tabella di seguito riporta le attivit\u00e0 non correnti, diverse dalle attivit\u00e0 finanziarie e dalle attivit\u00e0 per imposte anticipate, per area geografica al 31 dicembre 2022 e 2021 allocate sulla base del paese in cui sono localizzate le attivit\u00e0 stesse.        Al 31 dicembre 2022 Italia EMEIA, esclusa Italia APAC AMS Totale (in Euro migliaia) Attivit\u00e0 immateriali 8.482 4.570 17.263 101.237 131.552 Immobili, impianti e macchinari 26.903 27.471 69.725 60.078 184.177 Altri crediti 8.169 15 783 63 9.030 Totale 43.554 32.056 87.771 161.378 324.759 Al 31 dicembre 2021 Italia EMEIA, esclusa Italia APAC AMS Totale (in Euro migliaia) Attivit\u00e0 immateriali 13.208 4.486 19.364 95.747 132.805 Immobili, impianti e macchinari 24.147 19.225 65.884 58.371 167.627 Altri crediti 9.427 2 717 167 10.313 Totale 46.782 23.713 85.965 154.285 310.745 ",
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   "value": "Stime e assunzioni La predisposizione dei bilanci richiede da parte degli amministratori l\u2019applicazione di principi e metodologie contabili che, in talune circostanze, si fondano su valutazioni e stime difficili e soggettive, basate sull\u2019esperienza storica e su assunzioni che sono di volta in volta considerate ragionevoli e realistiche in funzione delle relative circostanze. L\u2019applicazione di tali stime e assunzioni influenza gli importi riportati negli schemi di bilancio, quali il prospetto della situazione patrimoniale-finanziaria, il prospetto di conto economico, il prospetto di conto economico complessivo, il rendiconto finanziario, nonch\u00e9 l\u2019informativa fornita. I risultati finali delle poste di bilancio per le quali sono state utilizzate le suddette stime e assunzioni, potrebbero differire, anche significativamente, da quelli riportati nei bilanci che rilevano gli effetti del manifestarsi dell\u2019evento oggetto di stima, a causa dell\u2019incertezza che caratterizza le assunzioni e le condizioni sulle quali si basano le stime. Le aree che richiedono pi\u00f9 di altre una maggiore soggettivit\u00e0 da parte degli amministratori nell\u2019elaborazione delle stime e per le quali un cambiamento nelle condizioni sottostanti le assunzioni utilizzate potrebbe avere un impatto significativo sui risultati finanziari del Gruppo sono le seguenti: a)  Riduzione  di  valore  degli  immobili,  impianti  e  macchinari  e  attivit\u00e0  immateriali  a  vita  utile  definita:  gli immobili, impianti e macchinari e le attivit\u00e0 immateriali a vita utile definita sono oggetto di verifica al fine di accertare se si sia verificata una perdita di valore quando sussistono indicatori che facciano prevedere difficolt\u00e0 per il recupero del relativo valore netto contabile tramite l\u2019uso. La verifica dell\u2019esistenza dei suddetti indicatori richiede da parte degli amministratori l\u2019esercizio di valutazioni soggettive basate sulle informazioni disponibili sia di fonte interna che esterna, nonch\u00e9 sull\u2019esperienza storica. Inoltre, qualora venga determinato che possa essersi generata una potenziale perdita di valore, si procede alla determinazione della stessa utilizzando tecniche valutative ritenute idonee. La corretta identificazione degli indicatori di una potenziale perdita di valore, nonch\u00e9 le stime per la determinazione delle stesse, dipendono da valutazioni soggettive nonch\u00e9 da fattori che possono variare nel tempo influenzando le valutazioni e le stime effettuate dal management. b)  Riduzione di valore delle attivit\u00e0 immateriali a vita utile indefinita (avviamento): il valore dell\u2019avviamento \u00e8 verificato  annualmente  al  fine  di  accertare  l\u2019esistenza  di  eventuali  perdite  di  valore  da  rilevare  a  conto economico. In particolare, la verifica in oggetto comporta l\u2019allocazione dell\u2019avviamento alle unit\u00e0 generatrici di flussi finanziari e la successiva determinazione del relativo valore recuperabile, inteso come il maggiore tra il fair value e il valore  d\u2019uso. Qualora il valore recuperabile risulti inferiore al valore contabile delle unit\u00e0 generatrici di flussi finanziari, si procede a una svalutazione dell\u2019avviamento allocato alle stesse. c)  Fondo  svalutazione  crediti:  la  determinazione  di  tale  fondo  riflette  le  stime  del  management  legate  alla solvibilit\u00e0 storica ed attesa dei clienti. d)  Fondi per rischi e oneri e passivit\u00e0 potenziali: il Gruppo \u00e8 soggetto a cause legali e fiscali che possono derivare da problematiche complesse e difficili, che sono soggette a un diverso grado di incertezza, inclusi i fatti e le circostanze inerenti a ciascuna causa, la giurisdizione e le differenti leggi applicabili. Stante le incertezze inerenti tali  problematiche,  \u00e8  difficile  predire  con  certezza  l\u2019esborso  che  potrebbe  derivare  da  tali  controversie. Conseguentemente, la Direzione, sentito il parere dei propri consulenti legali e degli esperti in materia legale e fiscale, accerta una passivit\u00e0 a fronte di tali contenziosi quando ritiene probabile che si verificher\u00e0 un esborso finanziario e quando l\u2019ammontare delle perdite che ne deriveranno pu\u00f2 essere ragionevolmente stimato. Quando gli amministratori ritengono che il manifestarsi di una passivit\u00e0 sia soltanto possibile, i rischi vengono indicati nell\u2019apposita nota informativa su impegni e rischi, senza dar luogo ad alcuno stanziamento. e)  Vita utile degli immobili,  impianti  e  macchinari e  delle  attivit\u00e0 immateriali: la  vita utile  \u00e8  determinata al momento dell\u2019iscrizione del bene in bilancio \u00e8 rivista almeno a ogni chiusura di esercizio. Le valutazioni sulla durata della vita utile si basano sull\u2019esperienza storica, sulle condizioni di mercato e sulle aspettative di eventi futuri che potrebbero incidere sulla vita utile stessa, compresi i cambiamenti tecnologici. Di conseguenza, \u00e8 possibile che la vita utile effettiva possa differire dalla vita utile stimata. f)  Imposte differite attive e passive: il Gruppo rileva le imposte correnti e differite attive e passive in funzione della normativa vigente nei paesi in cui opera. La rilevazione delle imposte richiede l\u2019uso di stime e di assunzioni in ordine alle modalit\u00e0 con le quali interpretare, in relazione alle operazioni condotte nel corso dell\u2019esercizio le norme applicabili ed il loro effetto sulla fiscalit\u00e0 delle singole societ\u00e0. Inoltre, la rilevazione di imposte differite attive richiede l\u2019uso di stime in ordine ai redditi imponibili prospettici delle singole societ\u00e0 del Gruppo ed alla loro  evoluzione  oltre  che  alle  aliquote  di  imposta  effettivamente  applicabili.  Tali  attivit\u00e0  vengono  svolte mediante analisi delle transazioni intercorse e dei loro profili fiscali, anche mediante il supporto, ove necessario, di consulenti esterni per le varie tematiche affrontate e mediante simulazioni circa i redditi prospettici ed analisi di sensitivit\u00e0 degli stessi. g)  Rimanenze: le rimanenze finali di prodotti che presentano caratteristiche di obsolescenza o di lento rigiro sono periodicamente sottoposte a test di valutazione e svalutate nel caso in cui il valore recuperabile delle stesse risultasse  inferiore  al  valore  contabile.  Le  svalutazioni  effettuate  si  basano  su  assunzioni  e  stime  degli amministratori derivanti dall\u2019esperienza degli stessi e dai risultati storici conseguiti. h)  Riconoscimento dei ricavi e dei costi relativi a contratti di lavori in corso su ordinazione: il Gruppo utilizza il metodo della percentuale di completamento per contabilizzare i contratti a lungo termine. I margini riconosciuti a conto economico sono funzione sia dell\u2019avanzamento della commessa, sia dei margini che si ritiene verranno rilevati sull\u2019intera opera al suo completamento; pertanto, la corretta rilevazione dei lavori in corso e dei margini relativi a opere non ancora concluse presuppone la corretta stima da parte degli amministratori dei ricavi e dei costi a finire, incluse eventuali modifiche contrattuali ed eventuali extra-costi e delle penali che potrebbero comprimere il margine atteso. L\u2019utilizzo del metodo della percentuale di completamento richiede al Gruppo di stimare i costi di completamento, che comporta l\u2019assunzione di stime che dipendono da fattori potenzialmente mutabili nel tempo e che potrebbero pertanto avere effetti significativi sul riconoscimento dei ricavi e  dei margini in corso di formazione. i)  La determinazione del Fair Value dei pagamenti basati su azioni: il Gruppo valuta tali piani sulla base di eventi incerti e ipotesi valutative che comprendono volatilit\u00e0, dividend yield e tassi risk free. Il Gruppo si avvale di valutazioni effettuate da specialisti esterni per la determinazione del Fair Value dei benifici ai dipendenti basati su azioni, chiedendo la determinazione dello stesso alla grant date, attraverso l\u2019utilizzo di stime e di assunzioni legate ai piani futuri di Gruppo e all\u2019utilizzo di idonee tecniche valutative. ",
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  "fact-545": {
   "value": "Stime e assunzioni La predisposizione dei bilanci richiede da parte degli amministratori l\u2019applicazione di principi e metodologie contabili che, in talune circostanze, si fondano su valutazioni e stime difficili e soggettive, basate sull\u2019esperienza storica e su assunzioni che sono di volta in volta considerate ragionevoli e realistiche in funzione delle relative circostanze. L\u2019applicazione di tali stime e assunzioni influenza gli importi riportati negli schemi di bilancio, quali il prospetto della situazione patrimoniale-finanziaria, il prospetto di conto economico, il prospetto di conto economico complessivo, il rendiconto finanziario, nonch\u00e9 l\u2019informativa fornita. I risultati finali delle poste di bilancio per le quali sono state utilizzate le suddette stime e assunzioni, potrebbero differire, anche significativamente, da quelli riportati nei bilanci che rilevano gli effetti del manifestarsi dell\u2019evento oggetto di stima, a causa dell\u2019incertezza che caratterizza le assunzioni e le condizioni sulle quali si basano le stime. Le aree che richiedono pi\u00f9 di altre una maggiore soggettivit\u00e0 da parte degli amministratori nell\u2019elaborazione delle stime e per le quali un cambiamento nelle condizioni sottostanti le assunzioni utilizzate potrebbe avere un impatto significativo sui risultati finanziari del Gruppo sono le seguenti: a)  Riduzione  di  valore  degli  immobili,  impianti  e  macchinari  e  attivit\u00e0  immateriali  a  vita  utile  definita:  gli immobili, impianti e macchinari e le attivit\u00e0 immateriali a vita utile definita sono oggetto di verifica al fine di accertare se si sia verificata una perdita di valore quando sussistono indicatori che facciano prevedere difficolt\u00e0 per il recupero del relativo valore netto contabile tramite l\u2019uso. La verifica dell\u2019esistenza dei suddetti indicatori richiede da parte degli amministratori l\u2019esercizio di valutazioni soggettive basate sulle informazioni disponibili sia di fonte interna che esterna, nonch\u00e9 sull\u2019esperienza storica. Inoltre, qualora venga determinato che possa essersi generata una potenziale perdita di valore, si procede alla determinazione della stessa utilizzando tecniche valutative ritenute idonee. La corretta identificazione degli indicatori di una potenziale perdita di valore, nonch\u00e9 le stime per la determinazione delle stesse, dipendono da valutazioni soggettive nonch\u00e9 da fattori che possono variare nel tempo influenzando le valutazioni e le stime effettuate dal management. b)  Riduzione di valore delle attivit\u00e0 immateriali a vita utile indefinita (avviamento): il valore dell\u2019avviamento \u00e8 verificato  annualmente  al  fine  di  accertare  l\u2019esistenza  di  eventuali  perdite  di  valore  da  rilevare  a  conto economico. In particolare, la verifica in oggetto comporta l\u2019allocazione dell\u2019avviamento alle unit\u00e0 generatrici di flussi finanziari e la successiva determinazione del relativo valore recuperabile, inteso come il maggiore tra il fair value e il valore  d\u2019uso. Qualora il valore recuperabile risulti inferiore al valore contabile delle unit\u00e0 generatrici di flussi finanziari, si procede a una svalutazione dell\u2019avviamento allocato alle stesse. c)  Fondo  svalutazione  crediti:  la  determinazione  di  tale  fondo  riflette  le  stime  del  management  legate  alla solvibilit\u00e0 storica ed attesa dei clienti. d)  Fondi per rischi e oneri e passivit\u00e0 potenziali: il Gruppo \u00e8 soggetto a cause legali e fiscali che possono derivare da problematiche complesse e difficili, che sono soggette a un diverso grado di incertezza, inclusi i fatti e le circostanze inerenti a ciascuna causa, la giurisdizione e le differenti leggi applicabili. Stante le incertezze inerenti tali  problematiche,  \u00e8  difficile  predire  con  certezza  l\u2019esborso  che  potrebbe  derivare  da  tali  controversie. Conseguentemente, la Direzione, sentito il parere dei propri consulenti legali e degli esperti in materia legale e fiscale, accerta una passivit\u00e0 a fronte di tali contenziosi quando ritiene probabile che si verificher\u00e0 un esborso finanziario e quando l\u2019ammontare delle perdite che ne deriveranno pu\u00f2 essere ragionevolmente stimato. Quando gli amministratori ritengono che il manifestarsi di una passivit\u00e0 sia soltanto possibile, i rischi vengono indicati nell\u2019apposita nota informativa su impegni e rischi, senza dar luogo ad alcuno stanziamento. e)  Vita utile degli immobili,  impianti  e  macchinari e  delle  attivit\u00e0 immateriali: la  vita utile  \u00e8  determinata al momento dell\u2019iscrizione del bene in bilancio \u00e8 rivista almeno a ogni chiusura di esercizio. Le valutazioni sulla ",
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   "value": "durata della vita utile si basano sull\u2019esperienza storica, sulle condizioni di mercato e sulle aspettative di eventi futuri che potrebbero incidere sulla vita utile stessa, compresi i cambiamenti tecnologici. Di conseguenza, \u00e8 possibile che la vita utile effettiva possa differire dalla vita utile stimata. f)  Imposte differite attive e passive: il Gruppo rileva le imposte correnti e differite attive e passive in funzione della normativa vigente nei paesi in cui opera. La rilevazione delle imposte richiede l\u2019uso di stime e di assunzioni in ordine alle modalit\u00e0 con le quali interpretare, in relazione alle operazioni condotte nel corso dell\u2019esercizio le norme applicabili ed il loro effetto sulla fiscalit\u00e0 delle singole societ\u00e0. Inoltre, la rilevazione di imposte differite attive richiede l\u2019uso di stime in ordine ai redditi imponibili prospettici delle singole societ\u00e0 del Gruppo ed alla loro  evoluzione  oltre  che  alle  aliquote  di  imposta  effettivamente  applicabili.  Tali  attivit\u00e0  vengono  svolte mediante analisi delle transazioni intercorse e dei loro profili fiscali, anche mediante il supporto, ove necessario, di consulenti esterni per le varie tematiche affrontate e mediante simulazioni circa i redditi prospettici ed analisi di sensitivit\u00e0 degli stessi. g)  Rimanenze: le rimanenze finali di prodotti che presentano caratteristiche di obsolescenza o di lento rigiro sono periodicamente sottoposte a test di valutazione e svalutate nel caso in cui il valore recuperabile delle stesse risultasse  inferiore  al  valore  contabile.  Le  svalutazioni  effettuate  si  basano  su  assunzioni  e  stime  degli amministratori derivanti dall\u2019esperienza degli stessi e dai risultati storici conseguiti. h)  Riconoscimento dei ricavi e dei costi relativi a contratti di lavori in corso su ordinazione: il Gruppo utilizza il metodo della percentuale di completamento per contabilizzare i contratti a lungo termine. I margini riconosciuti a conto economico sono funzione sia dell\u2019avanzamento della commessa, sia dei margini che si ritiene verranno rilevati sull\u2019intera opera al suo completamento; pertanto, la corretta rilevazione dei lavori in corso e dei margini relativi a opere non ancora concluse presuppone la corretta stima da parte degli amministratori dei ricavi e dei costi a finire, incluse eventuali modifiche contrattuali ed eventuali extra-costi e delle penali che potrebbero comprimere il margine atteso. L\u2019utilizzo del metodo della percentuale di completamento richiede al Gruppo di stimare i costi di completamento, che comporta l\u2019assunzione di stime che dipendono da fattori potenzialmente mutabili nel tempo e che potrebbero pertanto avere effetti significativi sul riconoscimento dei ricavi e  dei margini in corso di formazione. i)  La determinazione del Fair Value dei pagamenti basati su azioni: il Gruppo valuta tali piani sulla base di eventi incerti e ipotesi valutative che comprendono volatilit\u00e0, dividend yield e tassi risk free. Il Gruppo si avvale di valutazioni effettuate da specialisti esterni per la determinazione del Fair Value dei benifici ai dipendenti basati su azioni, chiedendo la determinazione dello stesso alla grant date, attraverso l\u2019utilizzo di stime e di assunzioni legate ai piani futuri di Gruppo e all\u2019utilizzo di idonee tecniche valutative. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "4. <span class=\"_ _5d\"> </span>Ricavi  La <span class=\"_ _c\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _c\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>dettag<span class=\"_ _1\"></span>lio <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>clienti <span class=\"_ _2\"></span>per <span class=\"_ _d\"></span>divisione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Vendite di elettrodi           462.198  284.316 Vendite di sistemi             31.928  34.210 Servizi post-vendita e altre vendite           287.906  223.837 Ricavi da lavori in corso su ordinazione             70.794  73.515  Totale 852.826          615.878  I <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">2 <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>attestano <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">8<span class=\"_ _1\"></span>52.826 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span><span class=\"fc0\">(Euro <span class=\"_ _c\"></span>615.878 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>per </span></span></span>l\u2019esercizio <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"ff2\">1<span class=\"lsa\">).</span> <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span>sono <span class=\"_ _c\"></span>relat<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _2\"></span>473<span class=\"_ _1\"></span>.444 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Electrode </span>Technologies <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Euro <span class=\"_ _c\"></span>348.817 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>nel <span class=\"_ _c\"></span>2021), <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>336.719 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _c\"></span>Wa<span class=\"_ _0\"></span>ter <span class=\"_ _c\"></span>Technologies <span class=\"_ _d\"></span>(Euro<span class=\"_ _1\"></span> 256.668 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>2021) <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>42.664 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Energy <span class=\"_ _2\"></span>Trans<span class=\"_ _1\"></span>ition <span class=\"_ _2\"></span>(Euro <span class=\"_ _0\"></span>9.393 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2021). <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span> ricavi aumentano compless<span class=\"_ _1\"></span>ivamente di Euro 2<span class=\"ls4\">36</span>.948 migliaia, con un effetto cambio positivo di Euro<span class=\"_ _1\"></span> 34<span class=\"_ _0\"></span>.772 migliaia<span class=\"_ _1\"></span>; a <span class=\"_ _c\"></span>cambi <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>ricavi <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>Gruppo <span class=\"_ _2\"></span>nel <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>aumenterebbero <span class=\"_ _2\"></span>infatti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>.176 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span><span class=\"ff5\">rispetto <span class=\"_ _2\"></span>all\u2019esercizio </span>precedente. I ricavi operativi da <span class=\"_ _0\"></span><span class=\"ff7\">leasing<span class=\"_ _1\"></span><span class=\"ff2\"> sono <span class=\"_ _0\"></span>inclusi nella voce <span class=\"ff5\">\u201cServizi post vendita e altre vendite\u201d ed ammontano a <span class=\"_ _0\"></span>Eur<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span><span class=\"ff2 fc8\">32.623 </span></span></span></span>migliaia <span class=\"ff5 fc0\">per l\u2019esercizio chiuso al <span class=\"_ _0\"></span>31 dicembre</span> 2022 <span class=\"_ _0\"></span>(Euro <span class=\"fc0\">27.838 <span class=\"ff5\">migliaia per l\u2019esercizio chiuso al 31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span></span>1),<span class=\"_ _1\"></span> </span>e sono relativi a e<span class=\"_ _1\"></span>lettrodi e loro co<span class=\"_ _1\"></span>mponenti concess<span class=\"_ _1\"></span>i in locazione a clien<span class=\"_ _1\"></span>ti con contratti d<span class=\"_ _1\"></span>i durata pluriennale<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span> Nella <span class=\"_ _1\"></span>seguente <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>indicati i <span class=\"_ _4\"></span>ricavi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>da <span class=\"ff7\">leasing</span> <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>lizzare n<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>successiv<span class=\"_ _1\"></span>i rel<span class=\"_ _1\"></span>ativamente<span class=\"_ _1\"></span> alla quota <span class=\"_ _1\"></span>non cance<span class=\"_ _1\"></span>llabile del <span class=\"_ _1\"></span>contratto p<span class=\"_ _1\"></span>er gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi al <span class=\"_ _1\"></span>31 dicem<span class=\"_ _1\"></span>bre 2022 e al <span class=\"_ _1\"></span>31 di<span class=\"_ _1\"></span>cembre 2021, <span class=\"_ _1\"></span>per ciascun<span class=\"_ _1\"></span>o dei primi cinque <span class=\"_ _1\"></span>anni e il totale deg<span class=\"_ _1\"></span>li importi per gli a<span class=\"_ _1\"></span>nni restanti. Entro 1 anno<span class=\"ff3\"> </span>Tra 1 e 2 anni<span class=\"ff3\"> </span>Tra 2 e 3 anni<span class=\"ff3\"> </span>Tra 3 e 4 anni<span class=\"ff3\"> </span>Tra 4 e 5 anni<span class=\"ff3\"> </span>Oltre 5 anni<span class=\"ff3\"> </span>(in migliaia di Euro)<span class=\"ff3\"> </span>Quota non cancellabile contratti di leasing <span class=\"ls2\">31 </span>dicembre 2022 18.754 18.074 15.385 12.948 10.674 50.365 Quota non cancellabile contratti di leasing 31 dicembre 2021 20.705 17.479 12.993 11.312 10.110 56.910 Il<span class=\"ls0\"> dettaglio dei ricavi per ar<span class=\"_ _1\"></span>ea geografica \u00e8 <span class=\"ls9\">il<span class=\"_ _1\"></span><span class=\"ls0\"> seguente: </span></span></span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Europa, Medio Oriente, Africa e India (EMEIA)           269.216  166.533 (di cui Italia) 12.910 9.960 Nord e Sud America (AMS)           <span class=\"ls2\">28</span>2.021  192.574 Estremo oriente (ASIA)           301.589  256.771 Totale           852.826  615.878<span class=\"fc0\"> </span>La quasi totalit\u00e0 dei<span class=\"_ _1\"></span> contratti con i clien<span class=\"_ _1\"></span>ti stipulati dal <span class=\"_ _1\"></span>Gruppo non prevede cor<span class=\"_ _1\"></span>rispettivi variabi<span class=\"_ _1\"></span>li.<span class=\"_ _0\"></span> La <span class=\"_ _d\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>contr<span class=\"_ _1\"></span>atti <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntiene <span class=\"_ _d\"></span>una <span class=\"_ _c\"></span>componente <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iaria <span class=\"_ _d\"></span>significat<span class=\"_ _1\"></span>iva, <span class=\"_ _d\"></span>ovvero <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>quale<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> compreso <span class=\"_ _1\"></span>tra <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>trasferimento <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bene<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>patt<span class=\"_ _0\"></span>uito <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pagamento <span class=\"_ _4\"></span>effettuato <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>ecced<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>odici <span class=\"_ _4\"></span>mesi.<span class=\"_ _68\"> </span>Pertanto, il Gruppo no<span class=\"_ _1\"></span>n ha effettuato alcun ag<span class=\"_ _1\"></span>giustamento del corrispe<span class=\"_ _1\"></span>ttivo dell\u2019operazione per <span class=\"_ _1\"></span>tener conto degli eff<span class=\"_ _1\"></span>etti<span class=\"_ _68\"> </span>del valore te<span class=\"_ _1\"></span>mporale del denaro. Per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _c\"></span>ch<span class=\"ff2\">iuso <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicem<span class=\"_ _1\"></span>bre <span class=\"_ _c\"></span>2022 <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>obbligazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>adempiere <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>parte <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>fa </span>riferimento a cont<span class=\"_ _1\"></span>ratti aventi dura<span class=\"_ _1\"></span>ta inferiore a 12 me<span class=\"_ _1\"></span>si.  Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ricavi da<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>avori <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>su ord<span class=\"_ _1\"></span>inazione <span class=\"_ _1\"></span>aventi<span class=\"fsd\"> <span class=\"_ _1\"></span><span class=\"fs0\">le <span class=\"_ _1\"></span>obbligazion<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>ntrattuali ad<span class=\"_ _1\"></span>empiute <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il Gruppo<span class=\"_ _1\"></span> </span></span>rileva <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>metodi <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sugli <span class=\"_ _c\"></span>input <span class=\"_ _2\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>adempiere <span class=\"_ _2\"></span>l\u2019obbligaz<span class=\"_ _1\"></span>ione contrattuale, <span class=\"_ _1\"></span>costituiti da<span class=\"_ _1\"></span>i costi <span class=\"_ _1\"></span>sostenuti. Pe<span class=\"_ _1\"></span>r le obb<span class=\"_ _1\"></span>ligazioni c<span class=\"_ _1\"></span>ontrattuali ade<span class=\"_ _1\"></span>mpiute in <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>eterminato <span class=\"_ _1\"></span>momento i <span class=\"_ _1\"></span>ricavi<span class=\"_ _1\"></span> da cont<span class=\"_ _1\"></span>ratti con <span class=\"_ _4\"></span>i clienti <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>al m<span class=\"_ _1\"></span>omento d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>beni, di<span class=\"_ _1\"></span>sciplinato <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te.<span class=\"_ _0\"></span> Per <span class=\"_ _c\"></span>ulteriori <span class=\"_ _d\"></span>in<span class=\"_ _1\"></span>formazioni <span class=\"_ _c\"></span>circa <span class=\"_ _c\"></span>l\u2019andamento <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>rica<span class=\"_ _1\"></span>vi, <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>faccia <span class=\"_ _c\"></span>riferimento <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _c\"></span>nel<span class=\"_ _0\"></span><span class=\"ff2\">la <span class=\"_ _d\"></span>rela<span class=\"_ _1\"></span>zione <span class=\"_ _c\"></span>degli </span>amministratori <span class=\"_ _1\"></span>sull\u2019andamento della ge<span class=\"_ _1\"></span>stione<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "4. <span class=\"_ _5d\"> </span>Ricavi  La <span class=\"_ _c\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _c\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>dettag<span class=\"_ _1\"></span>lio <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>clienti <span class=\"_ _2\"></span>per <span class=\"_ _d\"></span>divisione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Vendite di elettrodi           462.198  284.316 Vendite di sistemi             31.928  34.210 Servizi post-vendita e altre vendite           287.906  223.837 Ricavi da lavori in corso su ordinazione             70.794  73.515  Totale 852.826          615.878  I <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">2 <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>attestano <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">8<span class=\"_ _1\"></span>52.826 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span><span class=\"fc0\">(Euro <span class=\"_ _c\"></span>615.878 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>per </span></span></span>l\u2019esercizio <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"ff2\">1<span class=\"lsa\">).</span> <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span>sono <span class=\"_ _c\"></span>relat<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _2\"></span>473<span class=\"_ _1\"></span>.444 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Electrode </span>Technologies <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Euro <span class=\"_ _c\"></span>348.817 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>nel <span class=\"_ _c\"></span>2021), <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>336.719 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _c\"></span>Wa<span class=\"_ _0\"></span>ter <span class=\"_ _c\"></span>Technologies <span class=\"_ _d\"></span>(Euro<span class=\"_ _1\"></span> 256.668 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>2021) <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>42.664 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Energy <span class=\"_ _2\"></span>Trans<span class=\"_ _1\"></span>ition <span class=\"_ _2\"></span>(Euro <span class=\"_ _0\"></span>9.393 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2021). <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span> ricavi aumentano compless<span class=\"_ _1\"></span>ivamente di Euro 2<span class=\"ls4\">36</span>.948 migliaia, con un effetto cambio positivo di Euro<span class=\"_ _1\"></span> 34<span class=\"_ _0\"></span>.772 migliaia<span class=\"_ _1\"></span>; a <span class=\"_ _c\"></span>cambi <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>ricavi <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>Gruppo <span class=\"_ _2\"></span>nel <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>aumenterebbero <span class=\"_ _2\"></span>infatti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>.176 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span><span class=\"ff5\">rispetto <span class=\"_ _2\"></span>all\u2019esercizio </span>precedente. I ricavi operativi da <span class=\"_ _0\"></span><span class=\"ff7\">leasing<span class=\"_ _1\"></span><span class=\"ff2\"> sono <span class=\"_ _0\"></span>inclusi nella voce <span class=\"ff5\">\u201cServizi post vendita e altre vendite\u201d ed ammontano a <span class=\"_ _0\"></span>Eur<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span><span class=\"ff2 fc8\">32.623 </span></span></span></span>migliaia <span class=\"ff5 fc0\">per l\u2019esercizio chiuso al <span class=\"_ _0\"></span>31 dicembre</span> 2022 <span class=\"_ _0\"></span>(Euro <span class=\"fc0\">27.838 <span class=\"ff5\">migliaia per l\u2019esercizio chiuso al 31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span></span>1),<span class=\"_ _1\"></span> </span>e sono relativi a e<span class=\"_ _1\"></span>lettrodi e loro co<span class=\"_ _1\"></span>mponenti concess<span class=\"_ _1\"></span>i in locazione a clien<span class=\"_ _1\"></span>ti con contratti d<span class=\"_ _1\"></span>i durata pluriennale<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span> Nella <span class=\"_ _1\"></span>seguente <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>indicati i <span class=\"_ _4\"></span>ricavi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>da <span class=\"ff7\">leasing</span> <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>lizzare n<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>successiv<span class=\"_ _1\"></span>i rel<span class=\"_ _1\"></span>ativamente<span class=\"_ _1\"></span> alla quota <span class=\"_ _1\"></span>non cance<span class=\"_ _1\"></span>llabile del <span class=\"_ _1\"></span>contratto p<span class=\"_ _1\"></span>er gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi al <span class=\"_ _1\"></span>31 dicem<span class=\"_ _1\"></span>bre 2022 e al <span class=\"_ _1\"></span>31 di<span class=\"_ _1\"></span>cembre 2021, <span class=\"_ _1\"></span>per ciascun<span class=\"_ _1\"></span>o dei primi cinque <span class=\"_ _1\"></span>anni e il totale deg<span class=\"_ _1\"></span>li importi per gli a<span class=\"_ _1\"></span>nni restanti. Entro 1 anno<span class=\"ff3\"> </span>Tra 1 e 2 anni<span class=\"ff3\"> </span>Tra 2 e 3 anni<span class=\"ff3\"> </span>Tra 3 e 4 anni<span class=\"ff3\"> </span>Tra 4 e 5 anni<span class=\"ff3\"> </span>Oltre 5 anni<span class=\"ff3\"> </span>(in migliaia di Euro)<span class=\"ff3\"> </span>Quota non cancellabile contratti di leasing <span class=\"ls2\">31 </span>dicembre 2022 18.754 18.074 15.385 12.948 10.674 50.365 Quota non cancellabile contratti di leasing 31 dicembre 2021 20.705 17.479 12.993 11.312 10.110 56.910 Il<span class=\"ls0\"> dettaglio dei ricavi per ar<span class=\"_ _1\"></span>ea geografica \u00e8 <span class=\"ls9\">il<span class=\"_ _1\"></span><span class=\"ls0\"> seguente: </span></span></span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Europa, Medio Oriente, Africa e India (EMEIA)           269.216  166.533 (di cui Italia) 12.910 9.960 Nord e Sud America (AMS)           <span class=\"ls2\">28</span>2.021  192.574 Estremo oriente (ASIA)           301.589  256.771 Totale           852.826  615.878<span class=\"fc0\"> </span>La quasi totalit\u00e0 dei<span class=\"_ _1\"></span> contratti con i clien<span class=\"_ _1\"></span>ti stipulati dal <span class=\"_ _1\"></span>Gruppo non prevede cor<span class=\"_ _1\"></span>rispettivi variabi<span class=\"_ _1\"></span>li.<span class=\"_ _0\"></span> La <span class=\"_ _d\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>contr<span class=\"_ _1\"></span>atti <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntiene <span class=\"_ _d\"></span>una <span class=\"_ _c\"></span>componente <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iaria <span class=\"_ _d\"></span>significat<span class=\"_ _1\"></span>iva, <span class=\"_ _d\"></span>ovvero <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>quale<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> compreso <span class=\"_ _1\"></span>tra <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>trasferimento <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bene<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>patt<span class=\"_ _0\"></span>uito <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pagamento <span class=\"_ _4\"></span>effettuato <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>ecced<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>odici <span class=\"_ _4\"></span>mesi.<span class=\"_ _68\"> </span>Pertanto, il Gruppo no<span class=\"_ _1\"></span>n ha effettuato alcun ag<span class=\"_ _1\"></span>giustamento del corrispe<span class=\"_ _1\"></span>ttivo dell\u2019operazione per <span class=\"_ _1\"></span>tener conto degli eff<span class=\"_ _1\"></span>etti<span class=\"_ _68\"> </span>del valore te<span class=\"_ _1\"></span>mporale del denaro. Per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _c\"></span>ch<span class=\"ff2\">iuso <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicem<span class=\"_ _1\"></span>bre <span class=\"_ _c\"></span>2022 <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>obbligazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>adempiere <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>parte <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>fa </span>riferimento a cont<span class=\"_ _1\"></span>ratti aventi dura<span class=\"_ _1\"></span>ta inferiore a 12 me<span class=\"_ _1\"></span>si.  Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ricavi da<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>avori <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>su ord<span class=\"_ _1\"></span>inazione <span class=\"_ _1\"></span>aventi<span class=\"fsd\"> <span class=\"_ _1\"></span><span class=\"fs0\">le <span class=\"_ _1\"></span>obbligazion<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>ntrattuali ad<span class=\"_ _1\"></span>empiute <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il Gruppo<span class=\"_ _1\"></span> </span></span>rileva <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>metodi <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sugli <span class=\"_ _c\"></span>input <span class=\"_ _2\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>adempiere <span class=\"_ _2\"></span>l\u2019obbligaz<span class=\"_ _1\"></span>ione contrattuale, <span class=\"_ _1\"></span>costituiti da<span class=\"_ _1\"></span>i costi <span class=\"_ _1\"></span>sostenuti. Pe<span class=\"_ _1\"></span>r le obb<span class=\"_ _1\"></span>ligazioni c<span class=\"_ _1\"></span>ontrattuali ade<span class=\"_ _1\"></span>mpiute in <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>eterminato <span class=\"_ _1\"></span>momento i <span class=\"_ _1\"></span>ricavi<span class=\"_ _1\"></span> da cont<span class=\"_ _1\"></span>ratti con <span class=\"_ _4\"></span>i clienti <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>al m<span class=\"_ _1\"></span>omento d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>beni, di<span class=\"_ _1\"></span>sciplinato <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te.<span class=\"_ _0\"></span> Per <span class=\"_ _c\"></span>ulteriori <span class=\"_ _d\"></span>in<span class=\"_ _1\"></span>formazioni <span class=\"_ _c\"></span>circa <span class=\"_ _c\"></span>l\u2019andamento <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>rica<span class=\"_ _1\"></span>vi, <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>faccia <span class=\"_ _c\"></span>riferimento <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _c\"></span>nel<span class=\"_ _0\"></span><span class=\"ff2\">la <span class=\"_ _d\"></span>rela<span class=\"_ _1\"></span>zione <span class=\"_ _c\"></span>degli </span>amministratori <span class=\"_ _1\"></span>sull\u2019andamento della ge<span class=\"_ _1\"></span>stione<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "4. <span class=\"_ _5d\"> </span>Ricavi  La <span class=\"_ _c\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _c\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>dettag<span class=\"_ _1\"></span>lio <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>ricavi <span class=\"_ _c\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _c\"></span>i <span class=\"_ _c\"></span>clienti <span class=\"_ _2\"></span>per <span class=\"_ _d\"></span>divisione <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _c\"></span>eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Vendite di elettrodi           462.198  284.316 Vendite di sistemi             31.928  34.210 Servizi post-vendita e altre vendite           287.906  223.837 Ricavi da lavori in corso su ordinazione             70.794  73.515  Totale 852.826          615.878  I <span class=\"_ _c\"></span>ricavi <span class=\"_ _c\"></span>per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>3<span class=\"_ _1\"></span>1 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">2 <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>attestano <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">8<span class=\"_ _1\"></span>52.826 <span class=\"_ _c\"></span>migliaia <span class=\"_ _c\"></span><span class=\"fc0\">(Euro <span class=\"_ _c\"></span>615.878 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>per </span></span></span>l\u2019esercizio <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"ff2\">1<span class=\"lsa\">).</span> <span class=\"_ _2\"></span>I <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span>sono <span class=\"_ _c\"></span>relat<span class=\"_ _1\"></span>ivi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _2\"></span>473<span class=\"_ _1\"></span>.444 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Electrode </span>Technologies <span class=\"_ _c\"></span>(<span class=\"_ _0\"></span>Euro <span class=\"_ _c\"></span>348.817 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>nel <span class=\"_ _c\"></span>2021), <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>336.719 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>egmento <span class=\"_ _c\"></span>Wa<span class=\"_ _0\"></span>ter <span class=\"_ _c\"></span>Technologies <span class=\"_ _d\"></span>(Euro<span class=\"_ _1\"></span> 256.668 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>nel <span class=\"_ _0\"></span>2021) <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>42.664 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>segmento <span class=\"_ _0\"></span>Energy <span class=\"_ _2\"></span>Trans<span class=\"_ _1\"></span>ition <span class=\"_ _2\"></span>(Euro <span class=\"_ _0\"></span>9.393 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2021). <span class=\"_ _2\"></span>I<span class=\"_ _1\"></span> ricavi aumentano compless<span class=\"_ _1\"></span>ivamente di Euro 2<span class=\"ls4\">36</span>.948 migliaia, con un effetto cambio positivo di Euro<span class=\"_ _1\"></span> 34<span class=\"_ _0\"></span>.772 migliaia<span class=\"_ _1\"></span>; a <span class=\"_ _c\"></span>cambi <span class=\"_ _2\"></span>costanti, <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>ricavi <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>Gruppo <span class=\"_ _2\"></span>nel <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>aumenterebbero <span class=\"_ _2\"></span>infatti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>.176 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span><span class=\"ff5\">rispetto <span class=\"_ _2\"></span>all\u2019esercizio </span>precedente. I ricavi operativi da <span class=\"_ _0\"></span><span class=\"ff7\">leasing<span class=\"_ _1\"></span><span class=\"ff2\"> sono <span class=\"_ _0\"></span>inclusi nella voce <span class=\"ff5\">\u201cServizi post vendita e altre vendite\u201d ed ammontano a <span class=\"_ _0\"></span>Eur<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span><span class=\"ff2 fc8\">32.623 </span></span></span></span>migliaia <span class=\"ff5 fc0\">per l\u2019esercizio chiuso al <span class=\"_ _0\"></span>31 dicembre</span> 2022 <span class=\"_ _0\"></span>(Euro <span class=\"fc0\">27.838 <span class=\"ff5\">migliaia per l\u2019esercizio chiuso al 31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span></span>1),<span class=\"_ _1\"></span> </span>e sono relativi a e<span class=\"_ _1\"></span>lettrodi e loro co<span class=\"_ _1\"></span>mponenti concess<span class=\"_ _1\"></span>i in locazione a clien<span class=\"_ _1\"></span>ti con contratti d<span class=\"_ _1\"></span>i durata pluriennale<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span> Nella <span class=\"_ _1\"></span>seguente <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>indicati i <span class=\"_ _4\"></span>ricavi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>da <span class=\"ff7\">leasing</span> <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>contabi<span class=\"_ _1\"></span>lizzare n<span class=\"_ _1\"></span>egli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>successiv<span class=\"_ _1\"></span>i rel<span class=\"_ _1\"></span>ativamente<span class=\"_ _1\"></span> alla quota <span class=\"_ _1\"></span>non cance<span class=\"_ _1\"></span>llabile del <span class=\"_ _1\"></span>contratto p<span class=\"_ _1\"></span>er gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi al <span class=\"_ _1\"></span>31 dicem<span class=\"_ _1\"></span>bre 2022 e al <span class=\"_ _1\"></span>31 di<span class=\"_ _1\"></span>cembre 2021, <span class=\"_ _1\"></span>per ciascun<span class=\"_ _1\"></span>o dei primi cinque <span class=\"_ _1\"></span>anni e il totale deg<span class=\"_ _1\"></span>li importi per gli a<span class=\"_ _1\"></span>nni restanti. Entro 1 anno<span class=\"ff3\"> </span>Tra 1 e 2 anni<span class=\"ff3\"> </span>Tra 2 e 3 anni<span class=\"ff3\"> </span>Tra 3 e 4 anni<span class=\"ff3\"> </span>Tra 4 e 5 anni<span class=\"ff3\"> </span>Oltre 5 anni<span class=\"ff3\"> </span>(in migliaia di Euro)<span class=\"ff3\"> </span>Quota non cancellabile contratti di leasing <span class=\"ls2\">31 </span>dicembre 2022 18.754 18.074 15.385 12.948 10.674 50.365 Quota non cancellabile contratti di leasing 31 dicembre 2021 20.705 17.479 12.993 11.312 10.110 56.910 Il<span class=\"ls0\"> dettaglio dei ricavi per ar<span class=\"_ _1\"></span>ea geografica \u00e8 <span class=\"ls9\">il<span class=\"_ _1\"></span><span class=\"ls0\"> seguente: </span></span></span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Europa, Medio Oriente, Africa e India (EMEIA)           269.216  166.533 (di cui Italia) 12.910 9.960 Nord e Sud America (AMS)           <span class=\"ls2\">28</span>2.021  192.574 Estremo oriente (ASIA)           301.589  256.771 Totale           852.826  615.878<span class=\"fc0\"> </span>La quasi totalit\u00e0 dei<span class=\"_ _1\"></span> contratti con i clien<span class=\"_ _1\"></span>ti stipulati dal <span class=\"_ _1\"></span>Gruppo non prevede cor<span class=\"_ _1\"></span>rispettivi variabi<span class=\"_ _1\"></span>li.<span class=\"_ _0\"></span> La <span class=\"_ _d\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>contr<span class=\"_ _1\"></span>atti <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntiene <span class=\"_ _d\"></span>una <span class=\"_ _c\"></span>componente <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iaria <span class=\"_ _d\"></span>significat<span class=\"_ _1\"></span>iva, <span class=\"_ _d\"></span>ovvero <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>er <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>quale<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>periodo<span class=\"_ _1\"></span> compreso <span class=\"_ _1\"></span>tra <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>trasferimento <span class=\"_ _4\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>bene<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>patt<span class=\"_ _0\"></span>uito <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>pagamento <span class=\"_ _4\"></span>effettuato <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>cliente <span class=\"_ _1\"></span>stesso <span class=\"_ _1\"></span>ecced<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>odici <span class=\"_ _4\"></span>mesi.<span class=\"_ _68\"> </span>Pertanto, il Gruppo no<span class=\"_ _1\"></span>n ha effettuato alcun ag<span class=\"_ _1\"></span>giustamento del corrispe<span class=\"_ _1\"></span>ttivo dell\u2019operazione per <span class=\"_ _1\"></span>tener conto degli eff<span class=\"_ _1\"></span>etti<span class=\"_ _68\"> </span>del valore te<span class=\"_ _1\"></span>mporale del denaro. Per <span class=\"_ _c\"></span>l\u2019esercizio <span class=\"_ _c\"></span>ch<span class=\"ff2\">iuso <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>dicem<span class=\"_ _1\"></span>bre <span class=\"_ _c\"></span>2022 <span class=\"_ _d\"></span>la <span class=\"_ _c\"></span>quasi <span class=\"_ _c\"></span>totalit\u00e0 <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>obbligazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>a <span class=\"_ _c\"></span>adempiere <span class=\"_ _c\"></span>da <span class=\"_ _c\"></span>parte <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>Gruppo <span class=\"_ _c\"></span>fa </span>riferimento a cont<span class=\"_ _1\"></span>ratti aventi dura<span class=\"_ _1\"></span>ta inferiore a 12 me<span class=\"_ _1\"></span>si.  Per <span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>ricavi da<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>avori <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>su ord<span class=\"_ _1\"></span>inazione <span class=\"_ _1\"></span>aventi<span class=\"fsd\"> <span class=\"_ _1\"></span><span class=\"fs0\">le <span class=\"_ _1\"></span>obbligazion<span class=\"_ _1\"></span>i co<span class=\"_ _1\"></span>ntrattuali ad<span class=\"_ _1\"></span>empiute <span class=\"_ _1\"></span>nel <span class=\"_ _1\"></span>corso <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>tempo<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>il Gruppo<span class=\"_ _1\"></span> </span></span>rileva <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>ricavi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>contratti <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>clienti <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>metodi <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sugli <span class=\"_ _c\"></span>input <span class=\"_ _2\"></span>impiega<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>adempiere <span class=\"_ _2\"></span>l\u2019obbligaz<span class=\"_ _1\"></span>ione contrattuale, <span class=\"_ _1\"></span>costituiti da<span class=\"_ _1\"></span>i costi <span class=\"_ _1\"></span>sostenuti. Pe<span class=\"_ _1\"></span>r le obb<span class=\"_ _1\"></span>ligazioni c<span class=\"_ _1\"></span>ontrattuali ade<span class=\"_ _1\"></span>mpiute in <span class=\"_ _1\"></span>un<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>eterminato <span class=\"_ _1\"></span>momento i <span class=\"_ _1\"></span>ricavi<span class=\"_ _1\"></span> da cont<span class=\"_ _1\"></span>ratti con <span class=\"_ _4\"></span>i clienti <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>rilevati <span class=\"_ _1\"></span>al m<span class=\"_ _1\"></span>omento d<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>trasferimento <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>controllo <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>beni, di<span class=\"_ _1\"></span>sciplinato <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te.<span class=\"_ _0\"></span> Per <span class=\"_ _c\"></span>ulteriori <span class=\"_ _d\"></span>in<span class=\"_ _1\"></span>formazioni <span class=\"_ _c\"></span>circa <span class=\"_ _c\"></span>l\u2019andamento <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>rica<span class=\"_ _1\"></span>vi, <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>faccia <span class=\"_ _c\"></span>riferimento <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>iportato <span class=\"_ _c\"></span>nel<span class=\"_ _0\"></span><span class=\"ff2\">la <span class=\"_ _d\"></span>rela<span class=\"_ _1\"></span>zione <span class=\"_ _c\"></span>degli </span>amministratori <span class=\"_ _1\"></span>sull\u2019andamento della ge<span class=\"_ _1\"></span>stione<span class=\"_ _68\"> </span>14. <span class=\"_ _2c\"> </span>Oneri finanziari<span class=\"_ _1\"></span> La t<span class=\"_ _0\"></span>abella che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>prospetto di <span class=\"_ _0\"></span>dettaglio degli <span class=\"_ _0\"></span>oneri finanziari <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span>2021.  Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Interessi bancari/finanziamenti         6.417  4.663<span class=\"_ _68\"> </span> Differenze cambio passive       <span class=\"ls0\">19.371 </span><span class=\"ls0\"> </span>6.190<span class=\"_ _68\"> </span> Adeguamento strumenti finanziari al <span class=\"ff7\">fair value</span>               -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> 3.788<span class=\"_ _68\"> </span> Oneri finanziari su costo del lavoro            306  240<span class=\"ls0\"> </span>Spese bancarie            997  664<span class=\"ls0\"> </span>Altri oneri finanziari            <span class=\"ls11\">59</span>7<span class=\"_ _0\"></span>  785<span class=\"ls0\"> </span>Totale       <span class=\"ls0\">27.688 </span><span class=\"ls0\"> </span>           16.330<span class=\"_ _68\"> </span>Immobili, impian<span class=\"_ _1\"></span>ti e macchinari<span class=\"_ _68\"> </span>La tabe<span class=\"_ _1\"></span>lla che <span class=\"_ _1\"></span>segue <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>composizione <span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>movimen<span class=\"_ _1\"></span>tazione d<span class=\"_ _1\"></span>egli i<span class=\"_ _1\"></span>mmobili, <span class=\"_ _1\"></span>impianti e <span class=\"_ _1\"></span>macchin<span class=\"_ _1\"></span>ari per <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>esercizi<span class=\"_ _1\"></span> chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021:<span class=\"_ _68\"> </span>TerreniFabbricati<span class=\"_ _68\"> </span>Impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>Altri<span class=\"_ _68\"> </span>beni<span class=\"_ _68\"> </span>Beni<span class=\"_ _68\"> </span>strumentali<span class=\"_ _68\"> </span>concessi in<span class=\"_ _68\"> </span>locazione<span class=\"_ _68\"> </span>Diritti di<span class=\"_ _68\"> </span>utilizzo di<span class=\"_ _68\"> </span>immobili,<span class=\"_ _68\"> </span>impianti e<span class=\"_ _68\"> </span>macchinari:<span class=\"_ _68\"> </span>- di cui<span class=\"_ _68\"> </span>Fabbricati<span class=\"_ _68\"> </span>- di<span class=\"_ _68\"> </span>cui<span class=\"_ _68\"> </span>Altri<span class=\"_ _68\"> </span>beni<span class=\"_ _68\"> </span>Immobilizzazioni in<span class=\"_ _68\"> </span>corso e acconti<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>immobili,<span class=\"_ _68\"> </span>impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Costo storico al 31 dicembre 2020<span class=\"_ _68\"> </span>30.80380.68988.35618.737117.097<span class=\"_ _68\"> </span>6.0793.8592.220<span class=\"_ _68\"> </span>5.971<span class=\"_ _68\"> </span>347.732<span class=\"_ _68\"> </span>Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>748<span class=\"_ _68\"> </span>3.061242<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>24<span class=\"_ _68\"> </span>4.075<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-1.406<span class=\"_ _68\"> </span>5.267864<span class=\"_ _68\"> </span>1.261<span class=\"_ _68\"> </span>3.2773.017260<span class=\"_ _68\"> </span>15.108<span class=\"_ _68\"> </span>27.183<span class=\"_ _68\"> </span>Decrementi -<span class=\"_ _68\"> </span>(726)(3.519)(1.748)(2.115)(1.689)(1.189)(500)<span class=\"_ _68\"> </span>(428)<span class=\"_ _68\"> </span>(10.225)<span class=\"_ _68\"> </span>Ripristini di valore<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>240<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>240<span class=\"_ _68\"> </span>Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span>-4.928<span class=\"_ _68\"> </span>4.882199<span class=\"_ _68\"> </span>6.340<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(16.573)<span class=\"_ _68\"> </span>(224)<span class=\"_ _68\"> </span>Differenze di conversione<span class=\"_ _68\"> </span>(489)3.539<span class=\"_ _68\"> </span>3.114500<span class=\"_ _68\"> </span>(518)<span class=\"_ _68\"> </span>412363<span class=\"_ _68\"> </span>49<span class=\"_ _68\"> </span>371<span class=\"_ _68\"> </span>6.929<span class=\"_ _68\"> </span>Costo storico al 31 dicembre 2021<span class=\"_ _68\"> </span>30.314<span class=\"fc0\"> </span>90.584<span class=\"fc0\"> </span>101.161<span class=\"fc0\"> </span>18.794<span class=\"fc0\"> </span>122.305<span class=\"fc0\"> </span>8.079<span class=\"fc0\"> </span>6.050<span class=\"fc0\"> </span>2.029<span class=\"fc0\"> </span>4.473<span class=\"fc0\"> </span>375.710<span class=\"fc0\"> </span>Incrementi              -            1.263              2.286         710              8.053               3.588    <span class=\"ls0\">3.386 </span>         202                   25.803               41.704 <span class=\"ff4\"> </span>Decrementi             -               (33)          (1.129)    (247)          (1.742)               (753)     (650)       (102)                          -               (3.903)<span class=\"ff4\"> </span>Svalutazioni             -                     -           (2.848)           -           (1.817)                     -             -                -                            -               (4.665)<span class=\"ff4\"> </span>Riclassificazioni/ altri movimenti            -             1.174              6.897      1.381                   83                      -             -                -                  (10.157)                (622)<span class=\"ff4\"> </span>Differenze di conversione   <span class=\"ls0\">(1.509)</span>              761                 704       (61)          (4.290)                 (60)      (94)            35                        (19)              (4.474)<span class=\"ff4\"> </span>Costo storico al 31 dicembre 2022   <span class=\"ls0\">28.805 <span class=\"fc8\"> </span></span>         93.750 <span class=\"fc8\"> </span>        107.071 <span class=\"fc8\"> </span>  <span class=\"ls0\">20.577 <span class=\"fc8\"> </span></span>        122.591 <span class=\"fc8\"> </span>            10.855 <span class=\"fc8\"> </span>   <span class=\"ls0\">8.691 <span class=\"fc8\"> </span></span>       2.163 <span class=\"fc8\"> </span>                  20.100 <span class=\"fc8\"> </span>             403.750 <span class=\"fc8\"> </span>Fondo ammortamento al 31 dicembre 2020<span class=\"_ _68\"> </span>1031.33450.19014.96394.963<span class=\"_ _68\"> </span>2.3761.3761.000<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>193.836<span class=\"_ _68\"> </span>Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>684<span class=\"fc0\"> </span>2.257<span class=\"fc0\"> </span>200<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>3.141<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>2.819<span class=\"fc0\"> </span>5.965<span class=\"fc0\"> </span>1.115<span class=\"fc0\"> </span>4.844<span class=\"fc0\"> </span>1.764<span class=\"fc0\"> </span>1.175<span class=\"fc0\"> </span>589<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>16.507<span class=\"_ _68\"> </span>Decrementi -<span class=\"fc0\"> </span>(537)<span class=\"fc0\"> </span>(2.274)<span class=\"fc0\"> </span>(1.733)<span class=\"fc0\"> </span>(1.812)<span class=\"fc0\"> </span>(1.161)<span class=\"fc0\"> </span>(780)<span class=\"fc0\"> </span>(381)<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>(7.517)<span class=\"_ _68\"> </span>Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>43<span class=\"fc0\"> </span>1<span class=\"fc0\"> </span>(90)<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>(46)<span class=\"_ _68\"> </span>Differenze di conversione<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>800<span class=\"fc0\"> </span>1.665<span class=\"fc0\"> </span>346<span class=\"fc0\"> </span>(797)<span class=\"fc0\"> </span>148<span class=\"fc0\"> </span>116<span class=\"fc0\"> </span>32<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>2.162<span class=\"_ _68\"> </span>Fondo ammortamento al 31 dicembre 2021<span class=\"_ _68\"> </span>10<span class=\"fc0\"> </span>35.143<span class=\"fc0\"> </span>57.804<span class=\"fc0\"> </span>14.801<span class=\"fc0\"> </span>97.198<span class=\"fc0\"> </span>3.127<span class=\"fc0\"> </span>1.887<span class=\"fc0\"> </span>1.240<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>208.083<span class=\"fc0\"> </span>Incrementi            -             3.201 <span class=\"fc8\"> </span>            6.442 <span class=\"fc8\"> </span>    1.197 <span class=\"fc8\"> </span>             5.675 <span class=\"fc8\"> </span>             1.851 <span class=\"fc8\"> </span>    1.352 <span class=\"fc8\"> </span>           499 <span class=\"fc8\"> </span>                          -               18.365 <span class=\"ff4\"> </span>Decrementi              -                 (6)<span class=\"fc8\"> </span>             (810)<span class=\"fc8\"> </span>    (227)<span class=\"fc8\"> </span>          (1.530)<span class=\"fc8\"> </span>              (299)<span class=\"fc8\"> </span>     (197)<span class=\"fc8\"> </span>       (102)<span class=\"fc8\"> </span>                          -               (2.871)<span class=\"ff4\"> </span>Riclassificazioni/ altri movimenti            -                   32 <span class=\"fc8\"> </span>             (131)<span class=\"fc8\"> </span>      293 <span class=\"fc8\"> </span>            (269)<span class=\"fc8\"> </span>                    -             -               -                            -                    (75)<span class=\"ff4\"> </span>Differenze di conversione              -             (147)<span class=\"fc8\"> </span>                137 <span class=\"fc8\"> </span>      (94)<span class=\"fc8\"> </span>         (3.834)<span class=\"fc8\"> </span>                 10 <span class=\"fc8\"> </span>      (14)<span class=\"fc8\"> </span>            24 <span class=\"fc8\"> </span>                          -                (3.929)<span class=\"ff4\"> </span>Fondo ammortamento al 31 dicembre 2022          10 <span class=\"fc8\"> </span>         38.224 <span class=\"fc8\"> </span>           63.442 <span class=\"fc8\"> </span>  <span class=\"ls0\">15.969 <span class=\"fc8\"> </span></span>           97.240 <span class=\"fc8\"> </span>             4.688 <span class=\"fc8\"> </span>    3.028 <span class=\"fc8\"> </span>       1.660 <span class=\"fc8\"> </span>                          -              219.572 <span class=\"fc8\"> </span>Valore netto contabile al 31 dicembre 2021<span class=\"_ _68\"> </span>30.304<span class=\"fc0\"> </span>55.441<span class=\"fc0\"> </span>43.357<span class=\"fc0\"> </span>3.993<span class=\"fc0\"> </span>25.107<span class=\"fc0\"> </span>4.952<span class=\"fc0\"> </span>4.163<span class=\"fc0\"> </span>789<span class=\"fc0\"> </span>4.473<span class=\"fc0\"> </span>167.627<span class=\"fc0\"> </span>Valore netto contabile al 31 dicembre 2022   <span class=\"ls0\">28.795 <span class=\"fc8\"> </span></span>         55.526 <span class=\"fc8\"> </span>          43.629 <span class=\"fc8\"> </span>    4.608 <span class=\"fc8\"> </span>           25.351 <span class=\"fc8\"> </span>              6.167 <span class=\"fc8\"> </span>     5.663 <span class=\"fc8\"> </span>           503 <span class=\"fc8\"> </span>                  20.100 <span class=\"fc8\"> </span>            184.177 <span class=\"fc8\"> </span>Gli <span class=\"_ _d\"></span>incre<span class=\"_ _1\"></span>menti <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>immobili, <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>macchinari, <span class=\"_ _c\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>41.704<span class=\"ff4 fc8\"> <span class=\"_ _d\"></span><span class=\"ff2\">migliaia <span class=\"_ _c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _d\"></span></span></span><span class=\"ff5\">l\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _d\"></span>chi<span class=\"_ _1\"></span>uso <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31<span class=\"_ _68\"> </span></span>dicembre <span class=\"_ _4\"></span>2022<span class=\"fc8\">. In<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>particolare, <span class=\"_ _4\"></span>g<span class=\"ff5 fc0\">li <span class=\"_ _1\"></span>investimenti <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>immobili, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>macchinari, <span class=\"_ _4\"></span>esclusi <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ncremen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>diritt<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>\u2019uso<span class=\"_ _68\"> </span></span></span>di <span class=\"_ _2\"></span>utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>immob<span class=\"_ _1\"></span>ili, <span class=\"_ _2\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>macchin<span class=\"_ _1\"></span>ari, <span class=\"_ _2\"></span>ammontano <span class=\"_ _0\"></span>complessivamente <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span>38.116 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>riferiscono<span class=\"_ _1\"></span> principalmente <span class=\"_ _1\"></span>a:<span class=\"_ _68\"> </span>(i)<span class=\"ff3 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">beni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>strumentali <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>concedere <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>locazione <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>8.053 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>anodi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>conced<span class=\"_ _1\"></span>ere <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>leasin<span class=\"_ _1\"></span>g<span class=\"_ _68\"> </span></span></span>relativi al seg<span class=\"_ _1\"></span>mento di business E<span class=\"_ _1\"></span>lectrode Technolog<span class=\"_ _1\"></span>ies<span class=\"fs3\">;<span class=\"_ _68\"> </span></span>(ii)<span class=\"ff3\"> <span class=\"_ _d\"></span></span>fabbricati per Eu<span class=\"_ _1\"></span>ro 1.263 migliaia rel<span class=\"_ _1\"></span>ativi agli immobil<span class=\"_ _1\"></span>i in Italia, German<span class=\"_ _1\"></span>ia e Stati Uniti;<span class=\"_ _68\"> </span>(iii)<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff2\">impianti e macchinari per Euro 2.286 migliaia prevalen<span class=\"_ _1\"></span>temente relativi allo stabilimento in Germania destinati<span class=\"_ _68\"> </span></span></span>prevalentemente <span class=\"_ _1\"></span>all\u2019amplia<span class=\"_ _1\"></span>mento della <span class=\"_ _1\"></span>capacit\u00e0 p<span class=\"_ _1\"></span>roduttiva per <span class=\"_ _1\"></span>sostenere <span class=\"_ _1\"></span>l\u2019espansione <span class=\"_ _1\"></span>del segmento <span class=\"_ _1\"></span>di <span class=\"ff7\">business<span class=\"_ _68\"> </span></span>Energy Transition<span class=\"_ _1\"></span>;<span class=\"ff2\"> </span>(iv)<span class=\"ff3\"> <span class=\"_ _7\"></span><span class=\"ff2\">i<span class=\"_ _0\"></span>mmobilizzaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>corso <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>acconti <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>25.803 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span>14.702 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>impianti <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span>macchinari, <span class=\"_ _4\"></span>per Euro <span class=\"_ _1\"></span>2.797 <span class=\"_ _4\"></span>migliaia a<span class=\"_ _1\"></span> fabb<span class=\"_ _1\"></span>ricati, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>413 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _4\"></span>ad a<span class=\"_ _1\"></span>nodi da<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>cedere <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>leasing<span class=\"_ _68\"> </span>relativi <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>segmento <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>business <span class=\"_ _10\"> </span>Electrod<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Te<span class=\"_ _0\"></span>chnologies, <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>Euro <span class=\"_ _10\"> </span>942 <span class=\"_ _10\"> </span>migliaia <span class=\"_ _10\"> </span>ad <span class=\"_ _10\"> </span>altri <span class=\"_ _10\"> </span>beni <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>corso <span class=\"_ _10\"> </span>di<span class=\"_ _68\"> </span>realizzazione. Gli acconti <span class=\"_ _0\"></span>per Euro <span class=\"_ _0\"></span>6.949 sono relativi al<span class=\"_ _0\"></span>le controllate De <span class=\"_ _0\"></span>Nora Elettrodi (Suzhou) <span class=\"_ _0\"></span>Co. Ltd <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _68\"> </span>l\u2019acquisto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>forno <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ase <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>coating <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>elettrodi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>avori <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>fabbricati <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>l\u2019amp<span class=\"ff2\">liamento<span class=\"_ _68\"> </span></span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Costo storico attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>8.691<span class=\"_ _68\"> </span>6.0<span class=\"ls2\">50</span> Costo storico attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _68\"> </span>2.163<span class=\"_ _68\"> </span>2.029<span class=\"_ _68\"> </span>Totale costo storico attivit\u00e0 per diritto d'utilizzo<span class=\"_ _68\"> </span>10.855<span class=\"_ _68\"> </span>8.079<span class=\"_ _68\"> </span>Fondo ammortamento del diritto di utilizzo di fabbricati<span class=\"_ _68\"> </span>3.028<span class=\"_ _68\"> </span>1.887<span class=\"_ _68\"> </span>Fondo ammortamento del diritto di utilizzo di altri beni<span class=\"_ _68\"> </span>1.660<span class=\"_ _68\"> </span>1.240<span class=\"_ _68\"> </span>Totale fondo ammortamento per diritto d'utilizzo<span class=\"_ _68\"> </span>4.688<span class=\"_ _68\"> </span>3.127<span class=\"_ _68\"> </span>Valore netto contabile attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>5.663<span class=\"_ _68\"> </span>4.163<span class=\"_ _68\"> </span>Valore netto contabile attivit\u00e0 per diritto di utilizzo (altri be<span class=\"_ _1\"></span>ni)<span class=\"_ _0\"></span> 503<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>Totale valore netto contabile attivit\u00e0 per diritto di utilizzo<span class=\"_ _68\"> </span>6.167<span class=\"_ _68\"> </span>4.952<span class=\"_ _68\"> </span>Passivit\u00e0 per <span class=\"ff7\">leasing</span> correnti<span class=\"_ _68\"> </span>1.633<span class=\"_ _68\"> </span>1.637<span class=\"_ _68\"> </span>Passivit\u00e0 per <span class=\"ff7\">leasing</span> non correnti<span class=\"_ _68\"> </span>4.803<span class=\"_ _68\"> </span>3.784<span class=\"_ _68\"> </span>Totale passivit\u00e0 per <span class=\"ff6\">leasing</span> 6.436<span class=\"_ _68\"> </span>5.421<span class=\"_ _68\"> </span>Ammortamento attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>1.352<span class=\"_ _68\"> </span>1.175<span class=\"_ _68\"> </span>Ammortamento attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _68\"> </span>499<span class=\"ls0\"> </span>589<span class=\"ls0\"> </span>Totale ammortamento per diritto di utilizzo<span class=\"_ _68\"> </span>1.851<span class=\"_ _68\"> </span>1.764<span class=\"_ _68\"> </span>Canoni di leasing pagati<span class=\"_ _68\"> </span>2.697<span class=\"_ _68\"> </span>1.608<span class=\"_ _68\"> </span>di cui interessi passivi per leasing pagati<span class=\"_ _68\"> </span>200<span class=\"ls0\"> </span>129<span class=\"ls0\"> </span>Leasing a breve termine e di modesto valore<span class=\"_ _68\"> </span>2.676<span class=\"_ _68\"> </span>2.251<span class=\"_ _68\"> </span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>ll\u2019esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">2 <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>stati <span class=\"_ _c\"></span>pagati <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>omplessivi<span class=\"ff1\"> <span class=\"_ _c\"></span></span>Euro <span class=\"_ _c\"></span><span class=\"fc8\">2.697 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>canon<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di<span class=\"_ _68\"> </span></span></span>leasing, <span class=\"_ _2\"></span><span class=\"fc0\">di <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>2.497 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziaria <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span></span>200 <span class=\"_ _2\"></span><span class=\"fc0\">migliaia <span class=\"_ _2\"></span>quale <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>interessi,<span class=\"_ _68\"> </span></span>rilevata <span class=\"_ _c\"></span>tra <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>finanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>comp<span class=\"_ _1\"></span>lessivo <span class=\"_ _c\"></span>rilevato <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>conto <span class=\"_ _d\"></span>econo<span class=\"_ _1\"></span>mico <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>affitti <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>noleggi <span class=\"_ _c\"></span>esclusi<span class=\"_ _68\"> </span>dall\u2019ambito di <span class=\"_ _1\"></span>applicazione dell\u2019IFR<span class=\"_ _1\"></span>S 16 ammonta co<span class=\"_ _1\"></span>mplessivamente a Euro <span class=\"ff2 fc8\">2.676<span class=\"fc0\"> miglia<span class=\"_ _1\"></span>ia. </span></span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>ll\u2019esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">1 <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>stati <span class=\"_ _c\"></span>pagati <span class=\"_ _c\"></span>complessivi<span class=\"ff1\"> <span class=\"_ _c\"></span></span>Euro <span class=\"_ _c\"></span><span class=\"fc8\">1.608 <span class=\"_ _c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>canoni <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span></span></span>leasing, <span class=\"_ _2\"></span><span class=\"fc0\">di <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span></span>1.479<span class=\"fc0\"> <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _2\"></span>ed <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">129 <span class=\"_ _c\"></span></span>migliaia <span class=\"_ _2\"></span>quale <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>interessi<span class=\"_ _1\"></span>,<span class=\"_ _68\"> </span></span>rilevata <span class=\"_ _c\"></span>tra <span class=\"_ _d\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _d\"></span>oneri <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>complessivo <span class=\"_ _c\"></span>rilevato <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>relativo <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>affi<span class=\"_ _1\"></span>tti <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>nol<span class=\"_ _0\"></span>eggi <span class=\"_ _c\"></span>esclusi<span class=\"_ _68\"> </span>dall\u2019ambito di <span class=\"_ _1\"></span>applicazione dell\u2019IFR<span class=\"_ _1\"></span>S 16 ammonta co<span class=\"_ _1\"></span>mplessivamente a Euro <span class=\"ff2 fc8\">2.251<span class=\"fc0\"> miglia<span class=\"_ _1\"></span>ia. </span></span>Attivit\u00e0 finanziar<span class=\"_ _1\"></span>ie inclusi gli strument<span class=\"_ _1\"></span>i derivati<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta la compo<span class=\"_ _1\"></span>sizione delle a<span class=\"_ _1\"></span>ttivit\u00e0 finanziarie non <span class=\"_ _1\"></span>correnti al 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _0\"></span>2 e 2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti finanziari                     1.823  2.665 Investimenti in attivit\u00e0 finanziarie                     2.787  2.756 Totale 4.610 5.421 I <span class=\"_ _c\"></span>Crediti <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>riferiscono <span class=\"_ _2\"></span>a <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntratti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span><span class=\"ff7\">l<span class=\"_ _0\"></span>easing<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>finanziari <span class=\"_ _c\"></span>attivi <span class=\"_ _2\"></span>relativi <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>prodotti <span class=\"_ _c\"></span>nel <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ratta<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>acque<span class=\"_ _1\"></span> </span></span>(Fratturazione <span class=\"_ _e\"> </span>idraulica <span class=\"_ _21\"> </span>- <span class=\"_ _21\"> </span><span class=\"ff7\">Frack<span class=\"_ _0\"></span>ing</span>). <span class=\"_ _21\"> </span>Il <span class=\"_ _21\"> </span>credito <span class=\"_ _21\"> </span>iscritto <span class=\"_ _21\"> </span>rappresenta <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>attuale <span class=\"_ _21\"> </span>dei <span class=\"_ _21\"> </span>canoni <span class=\"_ _21\"> </span>futuri <span class=\"_ _21\"> </span>previsti contrattualmen<span class=\"_ _1\"></span>te esigibili oltre l\u2019e<span class=\"_ _1\"></span>sercizio successivo.  <span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff2\"> </span>I credit<span class=\"_ _1\"></span>i finanziari <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>esposti al <span class=\"_ _1\"></span>netto d<span class=\"_ _1\"></span>el rela<span class=\"_ _1\"></span>tivo fon<span class=\"_ _1\"></span>do svalutaz<span class=\"_ _1\"></span>ione cred<span class=\"_ _1\"></span>iti pari <span class=\"_ _1\"></span>a Euro 3.398 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 dicemb<span class=\"_ _1\"></span>re 2022 (Euro 2.252 <span class=\"_ _1\"></span>migliaia al 31 dicem<span class=\"_ _1\"></span>bre 2021<span class=\"lsf\">).<span class=\"_ _68\"> </span></span>Passivit\u00e0 finanziar<span class=\"_ _1\"></span>ie<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il pros<span class=\"_ _1\"></span>petto di dettaglio d<span class=\"_ _1\"></span>elle passivit\u00e0 finanz<span class=\"_ _1\"></span>iarie al 31 dicembre 2<span class=\"_ _1\"></span>02<span class=\"_ _0\"></span>2 e 2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>Non corrente (in Euro migliaia)<span class=\"_ _68\"> </span> <div class=\"c w225 he1\" style=\"left:-3.8875122px; bottom:123.73328px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche </div></div><div class=\"c w228 he1\" style=\"left:383.2395px; bottom:123.73328px;\"><div class=\"t m0 x16 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">               262.741  </div></div><div class=\"c w138 he1\" style=\"left:550.6665px; bottom:123.73328px;\"><div class=\"t m0 x105 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">            -    </div></div><div class=\"c w225 hde\" style=\"left:-3.8875122px; bottom:110.161285px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Debiti per leasing </div></div><div class=\"c w228 hde\" style=\"left:383.2395px; bottom:110.161285px;\"><div class=\"t m0 x16 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">                   4.803  </div></div><div class=\"c w138 hde\" style=\"left:550.6665px; bottom:110.161285px;\"><div class=\"t m0 x77 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">        3.784  </div></div><div class=\"c w225 he3\" style=\"left:-3.8875122px; bottom:96.095276px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c w228 he3\" style=\"left:383.2395px; bottom:96.095276px;\"><div class=\"t m0 x129 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">267.544 </div></div><div class=\"c w138 he3\" style=\"left:550.6665px; bottom:96.095276px;\"><div class=\"t m0 x4f h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">       3.784  </div></div><div class=\"c w225 he1\" style=\"left:-3.8875122px; bottom:82.05528px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Corrente </div></div><div class=\"c w225 hde\" style=\"left:-3.8875122px; bottom:68.48328px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Scoperti in conto corrente </div></div><div class=\"c w228 hde\" style=\"left:383.2395px; bottom:68.48328px;\"><div class=\"t m0 x47 h21 y846 ff2 fs7 fc0 sc0 ls2 ws0\">282<span class=\"ls0\"> </span></div></div><div class=\"c w138 hde\" style=\"left:550.6665px; bottom:68.48328px;\"><div class=\"t m0 x4f h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">            36  </div></div><div class=\"c w225 he1\" style=\"left:-3.8875122px; bottom:55.067276px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti verso banche </div></div><div class=\"c w228 he1\" style=\"left:383.2395px; bottom:55.067276px;\"><div class=\"t m0 x46 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">11.740 </div></div><div class=\"c w138 he1\" style=\"left:550.6665px; bottom:55.067276px;\"><div class=\"t m0 x77 h21 y11b ff2 fs7 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">256.101  </span></div></div><div class=\"c w225 he1\" style=\"left:-3.8875122px; bottom:41.651276px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti per leasing </div></div><div class=\"c w228 he1\" style=\"left:383.2395px; bottom:41.651276px;\"><div class=\"t m0 x135 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">1.633 </div></div><div class=\"c w138 he1\" style=\"left:550.6665px; bottom:41.651276px;\"><div class=\"t m0 x77 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">        1.637  </div></div><div class=\"c w225 he1\" style=\"left:-3.8875122px; bottom:28.235275px;\"><div class=\"t m0 x68 h21 y11b ff7 fs7 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff2\"> degli strumenti derivati </span></div></div><div class=\"c w228 he1\" style=\"left:383.2395px; bottom:28.235275px;\"><div class=\"t m0 x42 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w138 he1\" style=\"left:550.6665px; bottom:28.235275px;\"><div class=\"t m0 x77 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">        1.589  </div></div><div class=\"c w225 hde\" style=\"left:-3.8875122px; bottom:14.039276px;\"><div class=\"t m0 x68 h30 y846 ff4 fs7 fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c w228 hde\" style=\"left:383.2395px; bottom:14.039276px;\"><div class=\"t m0 x46 h30 y846 ff4 fs7 fc8 sc0 ls0 ws0\">13.655 </div></div><div class=\"c w138 hde\" style=\"left:550.6665px; bottom:14.039276px;\"><div class=\"t m0 x53 h30 y846 ff4 fs7 fc8 sc0 ls0 ws0\">259.363 </div></div><div class=\"c w22a he1\" style=\"left:-3.8875122px; bottom:-0.0007209778px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale debiti e passivit\u00e0 finanziarie </div></div><div class=\"c w228 he1\" style=\"left:383.2395px; bottom:-0.0007209778px;\"><div class=\"t m0 x129 h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">281.199 </div></div><div class=\"c w138 he1\" style=\"left:550.6665px; bottom:-0.0007209778px;\"><div class=\"t m0 x53 h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">263.147<span class=\"_ _68\"> </span> </div></div>Debiti per leasing<span class=\"_ _68\"> </span>Rappresentano <span class=\"_ _4\"></span>le <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _4\"></span>rilevate <span class=\"_ _1\"></span>secondo <span class=\"_ _4\"></span><span class=\"ff5\">quant<span class=\"_ _0\"></span>o <span class=\"_ _4\"></span>previsto <span class=\"_ _1\"></span>dall\u2019IFRS <span class=\"_ _4\"></span>16 <span class=\"_ _4\"></span>\u201c<span class=\"_ _0\"></span><span class=\"ff7\">Leasing</span>\u201d; <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span>debito <span class=\"_ _4\"></span>\u00e8 in <span class=\"_ _4\"></span>particolare<span class=\"_ _1\"></span> </span>l\u2019obbligazione <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>fettuare<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>pagament<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>previsti <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>durata <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>contratto. <span class=\"_ _0\"></span>In <span class=\"_ _2\"></span>merito <span class=\"_ _0\"></span>alle <span class=\"_ _2\"></span>scadenze <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>dei debiti per <span class=\"ff7\">leasing<span class=\"ff5\">, s<span class=\"_ _1\"></span>i rimanda alla nota<span class=\"_ _1\"></span> 36 \u201cInformativa sui <span class=\"_ _1\"></span>rischi\u201d per ulteriori dettagli.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "6. <span class=\"_ _5d\"> </span>Altri proventi<span class=\"_ _1\"></span> La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>det<span class=\"_ _1\"></span>taglio <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span><span class=\"ls6\">e </span>2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Proventi diversi               4.380  2.983  Contributi in conto esercizio per ricerca<span class=\"_ _1\"></span> e sv<span class=\"_ _0\"></span>iluppo                  940           497  Credito d'imposta per attivit\u00e0 di ricerc<span class=\"_ _1\"></span>a e sviluppo<span class=\"_ _0\"></span>                  773  302<span class=\"ls0\"> </span>Ricavi da attivit\u00e0 di ricerca e sviluppo                  154           104  Plusvalenza vendita attivit\u00e0 immobilizzate                  157             30  Rimborsi assicurativi                    47             93  Totale               6.451        <span class=\"ls0\">4.009  </span>I proventi divers<span class=\"_ _1\"></span>i afferiscono principal<span class=\"_ _1\"></span>mente a proventi del<span class=\"_ _1\"></span>le gestioni accessor<span class=\"_ _1\"></span>ie, tra i quali gli aff<span class=\"_ _1\"></span>itti attivi.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "6. <span class=\"_ _5d\"> </span>Altri proventi<span class=\"_ _1\"></span> La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>det<span class=\"_ _1\"></span>taglio <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span><span class=\"ls6\">e </span>2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Proventi diversi               4.380  2.983  Contributi in conto esercizio per ricerca<span class=\"_ _1\"></span> e sv<span class=\"_ _0\"></span>iluppo                  940           497  Credito d'imposta per attivit\u00e0 di ricerc<span class=\"_ _1\"></span>a e sviluppo<span class=\"_ _0\"></span>                  773  302<span class=\"ls0\"> </span>Ricavi da attivit\u00e0 di ricerca e sviluppo                  154           104  Plusvalenza vendita attivit\u00e0 immobilizzate                  157             30  Rimborsi assicurativi                    47             93  Totale               6.451        <span class=\"ls0\">4.009  </span>I proventi divers<span class=\"_ _1\"></span>i afferiscono principal<span class=\"_ _1\"></span>mente a proventi del<span class=\"_ _1\"></span>le gestioni accessor<span class=\"_ _1\"></span>ie, tra i quali gli aff<span class=\"_ _1\"></span>itti attivi.<span class=\"_ _68\"> </span>Altri costi operat<span class=\"_ _1\"></span>ivi<span class=\"_ _68\"> </span>La tabella <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>segue ripo<span class=\"_ _1\"></span>rta il pro<span class=\"_ _1\"></span>spetto di <span class=\"_ _1\"></span>dettaglio <span class=\"_ _1\"></span>degli al<span class=\"_ _1\"></span>tri costi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>per gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi a<span class=\"_ _1\"></span>l 31 d<span class=\"_ _1\"></span>icembre 2022<span class=\"_ _68\"> </span> e 2021:<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Imposte indirette e tasse         6.998  5.705<span class=\"fc8\"> </span>Minusvalenze su vendite attivit\u00e0 immobilizzate            488  1.832<span class=\"fc8\"> </span>Perdite su crediti (non coperte da utilizzi del fondo sval<span class=\"_ _1\"></span>utazione crediti)<span class=\"_ _0\"></span>              <span class=\"ls2\">10 </span> 9<span class=\"fc8\"> </span>Altri oneri          2.180  1.881<span class=\"fc8\"> </span>Totale         9.676   9.427<span class=\"_ _68\"> </span>Gli altri costi oper<span class=\"_ _1\"></span>ativi si attestano a Eur<span class=\"_ _1\"></span>o 9.676<span class=\"fc8\"> migliaia nel 2022 (Eu<span class=\"_ _1\"></span>ro <span class=\"fc0\">9.427</span> migliaia nel 2021<span class=\"_ _1\"></span><span class=\"lsa\">)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "6. <span class=\"_ _5d\"> </span>Altri proventi<span class=\"_ _1\"></span> La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>det<span class=\"_ _1\"></span>taglio <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span><span class=\"ls6\">e </span>2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Proventi diversi               4.380  2.983  Contributi in conto esercizio per ricerca<span class=\"_ _1\"></span> e sv<span class=\"_ _0\"></span>iluppo                  940           497  Credito d'imposta per attivit\u00e0 di ricerc<span class=\"_ _1\"></span>a e sviluppo<span class=\"_ _0\"></span>                  773  302<span class=\"ls0\"> </span>Ricavi da attivit\u00e0 di ricerca e sviluppo                  154           104  Plusvalenza vendita attivit\u00e0 immobilizzate                  157             30  Rimborsi assicurativi                    47             93  Totale               6.451        <span class=\"ls0\">4.009  </span>I proventi divers<span class=\"_ _1\"></span>i afferiscono principal<span class=\"_ _1\"></span>mente a proventi del<span class=\"_ _1\"></span>le gestioni accessor<span class=\"_ _1\"></span>ie, tra i quali gli aff<span class=\"_ _1\"></span>itti attivi.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsurancePremiumRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "6. <span class=\"_ _5d\"> </span>Altri proventi<span class=\"_ _1\"></span> La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>det<span class=\"_ _1\"></span>taglio <span class=\"_ _2\"></span>degli <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>proventi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _2\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span><span class=\"ls6\">e </span>2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Proventi diversi               4.380  2.983  Contributi in conto esercizio per ricerca<span class=\"_ _1\"></span> e sv<span class=\"_ _0\"></span>iluppo                  940           497  Credito d'imposta per attivit\u00e0 di ricerc<span class=\"_ _1\"></span>a e sviluppo<span class=\"_ _0\"></span>                  773  302<span class=\"ls0\"> </span>Ricavi da attivit\u00e0 di ricerca e sviluppo                  154           104  Plusvalenza vendita attivit\u00e0 immobilizzate                  157             30  Rimborsi assicurativi                    47             93  Totale               6.451        <span class=\"ls0\">4.009  </span>I proventi divers<span class=\"_ _1\"></span>i afferiscono principal<span class=\"_ _1\"></span>mente a proventi del<span class=\"_ _1\"></span>le gestioni accessor<span class=\"_ _1\"></span>ie, tra i quali gli aff<span class=\"_ _1\"></span>itti attivi.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "Consumo <span class=\"ls22\">di</span> materie prime, sussid<span class=\"_ _1\"></span>iarie, <span class=\"ls22\">di<span class=\"_ _0\"></span></span> consumo e <span class=\"ls1a\">di</span> mer<span class=\"_ _1\"></span>ci<span class=\"_ _68\"> </span>La <span class=\"_ _1\"></span>tabella <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>gue <span class=\"_ _4\"></span>riporta <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>prospet<span class=\"_ _1\"></span>to de<span class=\"_ _1\"></span>l <span class=\"_ _1\"></span>consumo <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>materie <span class=\"_ _1\"></span>prime, <span class=\"_ _4\"></span>sussidiarie, <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>consumo <span class=\"_ _4\"></span>e d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>merci <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>esercizi<span class=\"_ _68\"> </span>chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021.<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Acquisti di materie prime 320.202 287.802<span class=\"_ _68\"> </span>Variazione rimanenze<span class=\"_ _68\"> </span>(21.796)<span class=\"_ _68\"> </span>(77.498)<span class=\"_ _68\"> </span>Acquisti di semilavorati e prodotti finiti 90.177 76.158<span class=\"_ _68\"> </span>Acquisti di materiale sussidiario e di consumo 16.629 10.030<span class=\"_ _68\"> </span>Acquisti di materiali da imballaggio 1.929 1.114<span class=\"_ _68\"> </span>Altri acquisti e oneri accessori 127 205<span class=\"ls0\"> </span>(Costi capitalizzati per attivit\u00e0 realizzate internamente)<span class=\"_ _68\"> </span>(7.364)<span class=\"_ _68\"> </span>(8.233)<span class=\"_ _68\"> </span>Totale    <span class=\"ls0\">399.904 </span>          289.578 I <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>capital<span class=\"_ _1\"></span>izzati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>realizzate <span class=\"_ _0\"></span>internamente <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>dalle <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _68\"> </span>sviluppo interno di <span class=\"_ _1\"></span>progetti e prodotti o<span class=\"_ _1\"></span>ggetto di capitalizzaz<span class=\"_ _1\"></span>ione.<span class=\"_ _68\"> </span> 8. <span class=\"_ _5d\"> </span>Costi del person<span class=\"_ _1\"></span>ale<span class=\"_ _68\"> </span>La tabella che<span class=\"_ _1\"></span> segue riporta<span class=\"_ _1\"></span> il prospetto di dettagl<span class=\"_ _1\"></span>io dei costi del pe<span class=\"_ _1\"></span>rsonale per g<span class=\"_ _1\"></span>li esercizi chiusi a<span class=\"_ _1\"></span>l 31 dicemb<span class=\"_ _1\"></span>re 2022 <span class=\"ls6\">e<span class=\"_ _68\"> </span></span>2021.<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Salari e Stipendi       111.450 96.033<span class=\"fc8\"> </span>Piano di Incentivazione MIP         19.360 -<span class=\"_ _68\"> </span>Oneri sociali         23.058 19.375<span class=\"fc8\"> </span>Trattamento di fine rapporto e altri piani pensione           2.467 2.469<span class=\"fc8\"> </span>Altri costi/(Proventi) netti del personale 2.277<span class=\"_ _68\"> </span>2.158<span class=\"_ _68\"> </span>(costi capitalizzati per attivit\u00e0 realizza<span class=\"_ _1\"></span>te in<span class=\"_ _0\"></span>ternamente)<span class=\"_ _68\"> </span>(4.051)<span class=\"_ _68\"> </span>(3.968)<span class=\"_ _68\"> </span>Totale       154.561        116.067 I costi <span class=\"_ _0\"></span>del personale si attestano a <span class=\"_ _0\"></span>Euro 154.561<span class=\"fc8\"> <span class=\"ff5\">migliaia per<span class=\"_ _0\"></span> l\u2019esercizio chiuso al 31 dicembre 202<span class=\"_ _0\"></span></span>2, rispetto agli Euro<span class=\"_ _68\"> </span></span>116.067 <span class=\"ff5\">migliaia pe<span class=\"_ _1\"></span>r l\u2019esercizio chiuso a<span class=\"_ _1\"></span>l 31 dicembre 202<span class=\"ff2\">1<span class=\"fc0\">.<span class=\"_ _68\"> </span></span></span></span>L\u2019in<span class=\"fc8\">cremento <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>personale, <span class=\"_ _c\"></span>complessivamente <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>Euro <span class=\"_ _c\"></span>38.494 <span class=\"_ _c\"></span>migliaia, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>parte <span class=\"_ _c\"></span>attribuibile <span class=\"_ _c\"></span>all\u2019aumento<span class=\"_ _68\"> </span></span>dell\u2019organico di Gr<span class=\"_ _1\"></span>uppo. <span class=\"ff2\"> </span>La <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>numero <span class=\"_ _0\"></span>medio <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _2\"></span>chiusi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span>e<span class=\"_ _68\"> </span>2021.<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>2022<span class=\"_ _68\"> </span>2021<span class=\"_ _68\"> </span>Numero medio dei dipendenti<span class=\"_ _68\"> </span>1.829<span class=\"_ _68\"> </span>1.685<span class=\"_ _68\"> </span>La <span class=\"_ _d\"></span>voce <span class=\"_ _d\"></span>Pian<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>Incentiv<span class=\"_ _1\"></span>azione <span class=\"_ _d\"></span>MIP<span class=\"ff5\">, <span class=\"_ _d\"></span>contabilizza<span class=\"_ _1\"></span>to <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>base <span class=\"_ _c\"></span>all\u2019IFRS <span class=\"_ _d\"></span>2,<span class=\"ff2\"> <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>riferisce <span class=\"_ _c\"></span>ai <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>relativi <span class=\"_ _c\"></span>alle <span class=\"_ _d\"></span>modifiche<span class=\"_ _1\"></span> </span></span>apportate al piano di incentivazione MIP 2021, cos<span class=\"_ _1\"></span>\u00ec come comunicato dal Gruppo ai beneficiari in data 11 aprile 2022,<span class=\"_ _1\"></span> che prevede<span class=\"_ _1\"></span>vano, in caso <span class=\"_ _1\"></span>di avvenut<span class=\"_ _1\"></span>a quotazione en<span class=\"_ _1\"></span>tro il 31 <span class=\"_ _1\"></span>dicembre 2022, <span class=\"_ _1\"></span>tra l\u2019a<span class=\"_ _1\"></span>ltro (i) <span class=\"ff2\"> la mod<span class=\"_ _1\"></span>ifica di ta<span class=\"_ _1\"></span>luni obblighi<span class=\"_ _1\"></span> </span>di <span class=\"_ _0\"></span>lock up <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>capo <span class=\"_ _0\"></span>ad alcune <span class=\"_ _0\"></span>categorie di <span class=\"_ _0\"></span>beneficiari in <span class=\"_ _0\"></span>relazione alle <span class=\"_ _0\"></span>azioni ordinarie r<span class=\"_ _0\"></span>isultanti dalla conversione <span class=\"_ _0\"></span>delle<span class=\"_ _1\"></span> azioni di<span class=\"_ _1\"></span> categor<span class=\"_ _1\"></span>ia C <span class=\"_ _1\"></span>e az<span class=\"_ _1\"></span>ioni di<span class=\"_ _1\"></span> categoria <span class=\"_ _1\"></span>D at<span class=\"_ _1\"></span>tribuite <span class=\"_ _1\"></span>agli s<span class=\"_ _1\"></span>tessi ai <span class=\"_ _1\"></span>sensi <span class=\"_ _1\"></span>del P<span class=\"_ _1\"></span>iano <span class=\"_ _1\"></span>MIP 2021, <span class=\"_ _1\"></span>in<span class=\"ff5\">clusa l\u2019elimin<span class=\"_ _1\"></span>azione <span class=\"_ _1\"></span>del<span class=\"_ _68\"> </span></span>\u201cvalore <span class=\"_ _c\"></span>minimo<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>garantito\u201d <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>azioni <span class=\"_ _2\"></span>soggette <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>lock<span class=\"ff2\">-</span>up <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>(ii) <span class=\"_ _c\"></span>l\u2019impegno<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>assegnare <span class=\"_ _2\"></span>a <span class=\"_ _d\"></span>talu<span class=\"_ _1\"></span>ni <span class=\"_ _c\"></span>beneficiari <span class=\"_ _2\"></span>ulteriori<span class=\"_ _68\"> </span>azioni <span class=\"_ _0\"></span>ordinarie <span class=\"_ _0\"></span>quale <span class=\"_ _2\"></span>corr<span class=\"_ _1\"></span>ispettivo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>rinunce <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>punto <span class=\"_ _0\"></span>(i). <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>prezzo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>collocamento <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state <span class=\"_ _0\"></span>att<span class=\"_ _2\"></span>ribuite <span class=\"_ _0\"></span>ai<span class=\"_ _68\"> </span>beneficiari del <span class=\"_ _1\"></span>MIP complessivamente n. 10.<span class=\"_ _1\"></span>676.594 azion<span class=\"_ _1\"></span>i ordinarie.<span class=\"_ _68\"> </span>Le mod<span class=\"_ _1\"></span>ifiche <span class=\"_ _1\"></span>introdotte <span class=\"_ _1\"></span>hanno <span class=\"_ _1\"></span>determinato <span class=\"_ _4\"></span>un increme<span class=\"_ _1\"></span>nto de<span class=\"_ _1\"></span>l fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>piano <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>incentivazione <span class=\"_ _1\"></span>pari <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>19.360<span class=\"_ _68\"> </span>migliaia. <span class=\"_ _2\"></span>La <span class=\"_ _c\"></span>valutazione <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ncremen<span class=\"_ _1\"></span>tale <span class=\"_ _c\"></span>alla <span class=\"_ _c\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>modifica <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>MIP <span class=\"_ _2\"></span>(11 <span class=\"_ _c\"></span>aprile <span class=\"_ _2\"></span>2022) <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>stata <span class=\"_ _2\"></span>effettuata<span class=\"_ _1\"></span> secondo una metodo<span class=\"_ _1\"></span>logia Option prici<span class=\"_ _1\"></span>ng model (Monte Ca<span class=\"_ _1\"></span>rlo), sulla base dei s<span class=\"_ _1\"></span>eguenti parame<span class=\"_ _1\"></span>tri e assunzioni:<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span><span class=\"ff5 ls9\">l\u2019</span><span class=\"ff7\">enterprise <span class=\"_ _5\"></span>value</span></span> <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"> </span>stato <span class=\"_ _5\"> </span>determinato <span class=\"_ _5\"> </span>secondo <span class=\"_ _5\"></span>la <span class=\"_ _5\"> </span>metodologia <span class=\"_ _5\"> </span>discounted <span class=\"_ _5\"></span>cash <span class=\"_ _5\"></span>flows <span class=\"_ _5\"> </span>su<span class=\"_ _0\"></span>lla <span class=\"_ _5\"> </span>base <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>pia<span class=\"_ _1\"></span>no<span class=\"_ _68\"> </span>industriale;<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>la curva dei tass<span class=\"_ _1\"></span>i <span class=\"ff7\">risk free</span> \u00e8 stata deter<span class=\"_ _1\"></span>minata utilizzando st<span class=\"_ _1\"></span>rumenti interbanca<span class=\"_ _1\"></span>ri liquidi;<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span><span class=\"ff5\">la <span class=\"_ _0\"></span>probabilit\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>dell\u2019evento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span><span class=\"ff7\">exit<span class=\"ff2\"> <span class=\"_ _0\"></span>(quotazione) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>stimata <span class=\"_ _0\"></span>pari al <span class=\"_ _2\"></span>90% entro <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cembr<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span></span></span></span>2022, 5% entro il 31 d<span class=\"_ _1\"></span>icembre 2023; 5<span class=\"_ _1\"></span>% entro il 31 dicemb<span class=\"_ _1\"></span>re 2024;<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>la volatilit\u00e0 \u00e8 stat<span class=\"_ _1\"></span>a stimata pari al 19,4<span class=\"_ _1\"></span>%, sulla base de<span class=\"_ _1\"></span>lla serie storica del <span class=\"_ _1\"></span>MSCI Chemicals G<span class=\"_ _1\"></span>lobal Index;<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span><span class=\"ls9\">il </span><span class=\"ff7\">dividend<span class=\"_ _1\"></span> yield<span class=\"ff2\"> \u00e8 stato stima<span class=\"_ _1\"></span>to in un range tra 1,03<span class=\"_ _1\"></span>% e 0,93%.  </span></span>Il maggior fair value, pari a Euro 19.360 migliaia, \u00e8 stato contabili<span class=\"_ _1\"></span>zzato nel secondo trimestre 2022 in quanto<span class=\"_ _1\"></span> maturato<span class=\"_ _68\"> </span>a <span class=\"_ _1\"></span>seguito <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>quo<span class=\"_ _1\"></span>tazione <span class=\"_ _1\"></span>della <span class=\"_ _4\"></span>Societ\u00e0 avv<span class=\"_ _1\"></span>enuta <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>data <span class=\"_ _4\"></span>30 giugno. <span class=\"_ _4\"></span>L\u2019onere <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>conto <span class=\"_ _4\"></span>economico <span class=\"_ _1\"></span>contabilizzato <span class=\"_ _4\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>costi<span class=\"_ _1\"></span> del personale \u00e8 <span class=\"_ _1\"></span>stato rilevato con co<span class=\"_ _1\"></span>rrispondente contropartita n<span class=\"_ _1\"></span>elle Altre riserve di Pa<span class=\"_ _1\"></span>trimonio Netto.<span class=\"_ _68\"> </span>La <span class=\"_ _4\"></span>voce<span class=\"_ _0\"></span> <span class=\"_ _4\"></span><span class=\"ff5\">\u201c<span class=\"_ _0\"></span><span class=\"ff2\">Salari <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>Stipend<span class=\"_ _1\"></span>i<span class=\"ff5\">\u201d</span> <span class=\"_ _1\"></span><span class=\"ff5\">dei <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>personale <span class=\"_ _1\"></span>dell\u2019eserci<span class=\"_ _1\"></span>zio <span class=\"_ _1\"></span>2022 <span class=\"_ _4\"></span>include <span class=\"_ _1\"></span>anch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>i <span class=\"_ _4\"></span>costi <span class=\"_ _1\"></span>relativi <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>Performance <span class=\"_ _4\"></span>Share<span class=\"_ _68\"> </span></span></span></span>Plan (PSP), <span class=\"_ _1\"></span>un regolame<span class=\"_ _1\"></span>nto contabilizzat<span class=\"_ _1\"></span>o in base <span class=\"_ _1\"></span>all\u2019IFRS <span class=\"_ _1\"></span>2 (approvato da<span class=\"_ _1\"></span>gli organi <span class=\"_ _1\"></span>sociali del<span class=\"_ _1\"></span>la Societ\u00e0) ch<span class=\"_ _1\"></span>e prevede<span class=\"_ _1\"></span> l\u2019assegnazione <span class=\"_ _1\"></span>ad <span class=\"_ _1\"></span>un ce<span class=\"_ _1\"></span>rto <span class=\"_ _1\"></span>numero di <span class=\"_ _1\"></span>be<span class=\"ff2\">neficiari, <span class=\"_ _1\"></span>indiv<span class=\"_ _1\"></span>iduati nel <span class=\"_ _1\"></span>regolam<span class=\"_ _1\"></span>ento stess<span class=\"_ _1\"></span>o, di <span class=\"_ _1\"></span>diritti <span class=\"_ _1\"></span>di s<span class=\"_ _1\"></span>ottoscrizione<span class=\"_ _1\"></span> di <span class=\"_ _1\"></span>azioni<span class=\"_ _1\"></span> </span>ordinarie <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>Societ\u00e0 <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _5\"></span>base <span class=\"_ _5\"> </span>al <span class=\"_ _10\"> </span>raggiungimen<span class=\"_ _1\"></span>to <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>obiettivi <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>per<span class=\"_ _1\"></span>formance. <span class=\"_ _5\"> </span>In <span class=\"_ _10\"> </span>particolare, <span class=\"_ _5\"></span>il <span class=\"_ _5\"> </span>numero <span class=\"_ _5\"> </span>dei <span class=\"_ _10\"> </span>diritt<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span>attribuibili <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>n.126.556, <span class=\"_ _1\"></span>innalzabi<span class=\"_ _1\"></span>li fino <span class=\"_ _4\"></span>a n. 2<span class=\"_ _1\"></span>3<span class=\"ff5\">9.972. <span class=\"_ _1\"></span>L\u2019avvio d<span class=\"_ _1\"></span>el PS<span class=\"_ _1\"></span>P <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>formalmente <span class=\"_ _1\"></span>avvenuto <span class=\"_ _4\"></span>il 14 <span class=\"_ _1\"></span>ottobre <span class=\"_ _4\"></span>2022 con<span class=\"_ _68\"> </span></span>un <span class=\"_ _2\"></span>periodo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>maturazione <span class=\"_ _0\"></span>(vesting <span class=\"_ _0\"></span>period) <span class=\"_ _2\"></span>plur<span class=\"_ _1\"></span>iennale <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span><span class=\"ff7\">pay.out</span> <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tra <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>2025 <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>2027.<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>valutazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>fair<span class=\"_ _68\"> </span>value <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>PSP <span class=\"_ _d\"></span>per <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>ciclo <span class=\"_ _c\"></span>2022-2024, <span class=\"_ _d\"></span>complessiva<span class=\"_ _1\"></span>mente <span class=\"_ _d\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"></span>1.85<span class=\"_ _1\"></span>4 <span class=\"_ _d\"></span>migliaia, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>stata <span class=\"_ _c\"></span>effettuata <span class=\"_ _d\"></span>secondo <span class=\"_ _c\"></span>una<span class=\"_ _1\"></span> metodologia Monte<span class=\"_ _1\"></span> Carlo sulla base de<span class=\"_ _1\"></span>i seguenti para<span class=\"_ _1\"></span>metri e assunzioni<span class=\"_ _1\"></span>:<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>il <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _0\"></span><span class=\"ff7\">risk-free</span> <span class=\"_ _2\"></span>utilizzato <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _0\"></span>ricavato <span class=\"_ _2\"></span>dalla <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span>-coupon <span class=\"_ _0\"></span>government <span class=\"_ _0\"></span>bond <span class=\"_ _2\"></span>yield <span class=\"_ _0\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Europea<span class=\"_ _1\"></span>n <span class=\"_ _2\"></span>Central<span class=\"_ _68\"> </span>Bank (\u201cECB\u201d) a<span class=\"_ _1\"></span>lla data di<span class=\"ff2\"> fine del periodo d<span class=\"_ _1\"></span>i <span class=\"ff7\">performance</span> ed \u00e8 pa<span class=\"_ _1\"></span>ri a 1,85%;<span class=\"_ _68\"> </span></span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>la <span class=\"_ _1\"></span>volati<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _4\"></span>De <span class=\"_ _1\"></span>Nora <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _4\"></span>stimata <span class=\"_ _4\"></span>pari <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>35,1%, <span class=\"_ _4\"></span>sulla <span class=\"_ _1\"></span>base <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>ser<span class=\"_ _1\"></span>ie <span class=\"_ _1\"></span>storica <span class=\"_ _4\"></span>triennale <span class=\"_ _4\"></span>delle <span class=\"_ _1\"></span>socie<span class=\"_ _1\"></span>t\u00e0<span class=\"_ _68\"> </span>comparables<span class=\"ff2\"> inclu<span class=\"_ _1\"></span>se nello STOX<span class=\"_ _1\"></span>X Europe 600;<span class=\"_ _68\"> </span></span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span><span class=\"ls9\">il </span><span class=\"ff7\">dividend<span class=\"_ _1\"></span> yield<span class=\"ff2\"> \u00e8 stato stima<span class=\"_ _1\"></span>to pari allo 0,74%;<span class=\"_ _68\"> </span></span></span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>la <span class=\"ff7\">lack of marke<span class=\"_ _1\"></span>tability<span class=\"ff2\"> \u00e8 stata stimata<span class=\"_ _1\"></span> pari a 15%<span class=\"_ _68\"> </span></span></span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>non ci si attende ch<span class=\"_ _1\"></span>e i partecipant<span class=\"_ _1\"></span>i lasceranno il gruppo<span class=\"_ _1\"></span>;<span class=\"_ _68\"> </span>-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>correlazione: <span class=\"_ _4\"></span>sulla <span class=\"_ _4\"></span>base <span class=\"_ _4\"></span>delle <span class=\"_ _4\"></span>serie <span class=\"_ _4\"></span>storiche <span class=\"_ _4\"></span>dei <span class=\"_ _4\"></span>ritorn<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>gi<span class=\"_ _1\"></span>ornalieri <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>profondit\u00e0 <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>anni, <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>matrice <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>correlazione<span class=\"_ _1\"></span> tra le societ\u00e0 incl<span class=\"_ _1\"></span>use nello STOX<span class=\"_ _1\"></span>X Europe 600 e De N<span class=\"_ _1\"></span>ora<span class=\"_ _0\"></span>.<span class=\"_ _68\"> </span>L\u2019onere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>competen<span class=\"_ _1\"></span>za <span class=\"_ _0\"></span>dell\u2019esercizio <span class=\"_ _0\"></span>2022 (determinato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>103 migliaia) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>stato r<span class=\"_ _0\"></span>ilevato a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>tra i<span class=\"_ _68\"> </span>costi del personal<span class=\"_ _1\"></span>e, con corrisponden<span class=\"_ _1\"></span>te contropartita n<span class=\"_ _1\"></span>elle Altre riserve d<span class=\"_ _1\"></span>i Patrimonio Netto. I <span class=\"_ _0\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>capital<span class=\"_ _1\"></span>izzati <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _2\"></span>realizzate <span class=\"_ _0\"></span>internamente <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>riferiscono <span class=\"_ _0\"></span>ai <span class=\"_ _2\"></span>costi <span class=\"_ _2\"></span>sostenuti <span class=\"_ _0\"></span>dalle <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo<span class=\"_ _68\"> </span>sviluppo interno di <span class=\"_ _1\"></span>progetti e prodotti o<span class=\"_ _1\"></span>ggetto di capitalizzaz<span class=\"_ _1\"></span>ione; si rimanda alle note 18 e 19 <span class=\"_ _1\"></span>per ulteriori d<span class=\"_ _1\"></span>ettagli.<span class=\"_ _68\"> </span>Gli <span class=\"_ _0\"></span>\u201cAltri <span class=\"_ _0\"></span>costi del <span class=\"_ _0\"></span>personale\u201d i<span class=\"_ _0\"></span>ncludono Euro <span class=\"_ _0\"></span><span class=\"ff2\">454 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>(Euro <span class=\"_ _0\"></span>499 migliaia <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>2021) r<span class=\"_ _0\"></span>elativi ad <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>incentivi<span class=\"_ _1\"></span> </span>per esodi del pe<span class=\"_ _1\"></span>rsonale e, per la restant<span class=\"_ _1\"></span>e parte, costi per cop<span class=\"_ _1\"></span>erture mediche e ass<span class=\"_ _1\"></span>icurative e per benefici agli e<span class=\"_ _1\"></span>spatriati.<span class=\"_ _68\"> </span>9. <span class=\"_ _5d\"> </span>Costi per serv<span class=\"_ _1\"></span>izi<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riport<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>dettaglio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>serv<span class=\"_ _1\"></span>izi <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span>2021.<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"ff2 fc8\"> </span>Lavorazioni esterne<span class=\"_ _68\"> </span>54.073<span class=\"_ _68\"> </span>45.881<span class=\"_ _68\"> </span>Consulenze:<span class=\"_ _68\"> </span>- Produzione e assistenza tecnica      <span class=\"ls0\">15.304 </span>6.723<span class=\"_ _68\"> </span>- Commerciale           220 227<span class=\"ls0\"> </span>- Legali, fiscali, amministrative e ICT      <span class=\"ls0\">18.081 </span>11.172<span class=\"_ _68\"> </span>- M&amp;A and Business development           199 202<span class=\"ls0\"> </span>Utenze/Telefonia      <span class=\"ls0\">10.333 </span>7.925<span class=\"_ _68\"> </span>Costi di manutenzione      <span class=\"ls0\">15.952 </span>13.878<span class=\"_ _68\"> </span>Spese viaggio        8.339 4.567<span class=\"_ _68\"> </span>Costi di ricerca        1.149 602<span class=\"ls0\"> </span>Emolumenti Collegio Sindacale           134 123<span class=\"ls0\"> </span>Assicurazioni        3.603 2.754<span class=\"_ _68\"> </span>Affitti passivi e altre locazioni        2.676 2.251<span class=\"_ _68\"> </span>Commissioni e royalties passive        7.822 4.375<span class=\"_ _68\"> </span>Trasporti      <span class=\"ls0\">13.233 </span>8.355<span class=\"_ _68\"> </span>Smaltimento rifiuti, pulizia uffici e vigilanza        3.340 2.802<span class=\"_ _68\"> </span>Spese promozionali, pubblicit\u00e0 e marketing        1.839 1.070<span class=\"_ _68\"> </span>Spese per brevetti e marchi        1.326 924<span class=\"ls0\"> </span>Mensa, formazione e altre spese del personale        3.378 2.362<span class=\"_ _68\"> </span>Compensi al Consiglio di amministrazione           819 675<span class=\"ls0\"> </span>Totale    <span class=\"ls0\">161.819 </span>116.868<span class=\"_ _68\"> </span>I <span class=\"_ _d\"></span>costi <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>se<span class=\"_ _1\"></span>rvizi <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>attestano <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>Euro <span class=\"_ _5\"></span>161.819<span class=\"fc8\"> <span class=\"_ _d\"></span>mig<span class=\"_ _1\"></span>liaia <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>2022 <span class=\"_ _d\"></span>(Euro <span class=\"_ _d\"></span>116.86<span class=\"_ _1\"></span>8 <span class=\"_ _d\"></span>migliaia <span class=\"_ _d\"></span>nel <span class=\"_ _d\"></span>2021) <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>riferiscono<span class=\"_ _68\"> </span></span>principalmente <span class=\"_ _21\"> </span>a <span class=\"_ _6\"> </span>lavorazioni <span class=\"_ _21\"> </span>esterne, <span class=\"_ _6\"> </span>consulenze, <span class=\"_ _21\"> </span>utenze, <span class=\"_ _21\"> </span>costi <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>manutenzione <span class=\"_ _21\"> </span>e <span class=\"_ _6\"> </span>di <span class=\"_ _6\"> </span>trasporto. <span class=\"_ _2e\"> </span><span class=\"ff5\">L\u2019incremento<span class=\"_ _68\"> </span></span>complessivo di Euro <span class=\"_ _1\"></span>44.951 migliaia \u00e8 d<span class=\"_ _1\"></span>iretta consegu<span class=\"_ _1\"></span>enza dei maggiori volu<span class=\"_ _1\"></span>mi di attivit\u00e0.<span class=\"_ _68\"> </span>10. <span class=\"_ _2c\"> </span>Altri costi operat<span class=\"_ _1\"></span>ivi<span class=\"_ _68\"> </span>La tabella <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>segue ripo<span class=\"_ _1\"></span>rta il pro<span class=\"_ _1\"></span>spetto di <span class=\"_ _1\"></span>dettaglio <span class=\"_ _1\"></span>degli al<span class=\"_ _1\"></span>tri costi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>per gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi a<span class=\"_ _1\"></span>l 31 d<span class=\"_ _1\"></span>icembre 2022<span class=\"_ _68\"> </span>e 2021:<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Imposte indirette e tasse         6.998  5.705<span class=\"fc8\"> </span>Minusvalenze su vendite attivit\u00e0 immobilizzate            488  1.832<span class=\"fc8\"> </span>Perdite su crediti (non coperte da utilizzi del fondo sval<span class=\"_ _1\"></span>utazione crediti)<span class=\"_ _0\"></span>              <span class=\"ls2\">10 </span> 9<span class=\"fc8\"> </span>Altri oneri          2.180  1.881<span class=\"fc8\"> </span>Totale         9.676   9.427<span class=\"_ _68\"> </span>Gli altri costi oper<span class=\"_ _1\"></span>ativi si attestano a Eur<span class=\"_ _1\"></span>o 9.676<span class=\"fc8\"> migliaia nel 2022 (Eu<span class=\"_ _1\"></span>ro <span class=\"fc0\">9.427</span> migliaia nel 2021<span class=\"_ _1\"></span><span class=\"lsa\">)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "8.  Costi del personale La tabella che segue riporta il prospetto di dettaglio dei costi del personale per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Salari e Stipendi       111.450 96.033 Piano di Incentivazione MIP         19.360 - Oneri sociali         23.058 19.375 Trattamento di fine rapporto e altri piani pensione           2.467 2.469 Altri costi/(Proventi) netti del personale 2.277 2.158 (costi capitalizzati per attivit\u00e0 realizzate internamente) (4.051) (3.968) Totale       154.561        116.067 I costi del personale si attestano a Euro 154.561 migliaia per l\u2019esercizio chiuso al 31 dicembre 2022, rispetto agli Euro 116.067 migliaia per l\u2019esercizio chiuso al 31 dicembre 2021. L\u2019incremento dei costi del personale, complessivamente di Euro 38.494 migliaia, \u00e8 in parte attribuibile all\u2019aumento dell\u2019organico di Gruppo.  La tabella che segue riporta il numero medio dei dipendenti del Gruppo per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 Numero medio dei dipendenti 1.829 1.685 La voce Piano di Incentivazione MIP, contabilizzato in base all\u2019IFRS 2, si riferisce ai costi relativi alle modifiche apportate al piano di incentivazione MIP 2021, cos\u00ec come comunicato dal Gruppo ai beneficiari in data 11 aprile 2022, che prevedevano, in caso di avvenuta quotazione entro il 31 dicembre 2022, tra l\u2019altro (i)  la modifica di taluni obblighi di lock up in capo ad alcune categorie di beneficiari in relazione alle azioni ordinarie risultanti dalla conversione delle azioni di categoria C e azioni di categoria D attribuite agli stessi ai sensi del Piano MIP 2021, inclusa l\u2019eliminazione del \u201cvalore minimo garantito\u201d delle azioni soggette a lock-up e (ii) l\u2019impegno ad assegnare a taluni beneficiari ulteriori azioni ordinarie quale corrispettivo delle rinunce di cui al punto (i). Al prezzo di collocamento sono state attribuite ai beneficiari del MIP complessivamente n. 10.676.594 azioni ordinarie. Le modifiche introdotte hanno determinato un incremento del fair value del piano di incentivazione pari ad Euro 19.360 migliaia. La valutazione del fair value incrementale alla data di modifica del MIP (11 aprile 2022) \u00e8 stata effettuata secondo una metodologia Option pricing model (Monte Carlo), sulla base dei seguenti parametri e assunzioni: -  l\u2019enterprise value \u00e8  stato  determinato  secondo la  metodologia  discounted cash flows  sulla  base  del  piano industriale; -  la curva dei tassi risk free \u00e8 stata determinata utilizzando strumenti interbancari liquidi; -  la probabilit\u00e0 di realizzazione dell\u2019evento di exit (quotazione) \u00e8 stata stimata pari al 90% entro il 31 dicembre 2022, 5% entro il 31 dicembre 2023; 5% entro il 31 dicembre 2024; -  la volatilit\u00e0 \u00e8 stata stimata pari al 19,4%, sulla base della serie storica del MSCI Chemicals Global Index; -  il dividend yield \u00e8 stato stimato in un range tra 1,03% e 0,93%.  Il maggior fair value, pari a Euro 19.360 migliaia, \u00e8 stato contabilizzato nel secondo trimestre 2022 in quanto maturato a seguito della quotazione della Societ\u00e0 avvenuta in data 30 giugno. L\u2019onere a conto economico contabilizzato tra i costi del personale \u00e8 stato rilevato con corrispondente contropartita nelle Altre riserve di Patrimonio Netto. La voce \u201cSalari e Stipendi\u201d dei costi del personale dell\u2019esercizio 2022 include anche i costi relativi al Performance Share Plan (PSP), un regolamento contabilizzato in base all\u2019IFRS 2 (approvato dagli organi sociali della Societ\u00e0) che prevede l\u2019assegnazione ad un certo numero di beneficiari, individuati nel regolamento stesso, di diritti di sottoscrizione di azioni ordinarie  della  Societ\u00e0  in base  al  raggiungimento  di  obiettivi  di  performance.  In  particolare, il  numero  dei  diritti attribuibili \u00e8 di n.126.556, innalzabili fino a n. 239.972. L\u2019avvio del PSP \u00e8 formalmente avvenuto il 14 ottobre 2022 con un periodo di maturazione (vesting period) pluriennale e pay.out previsti tra il 2025 e il 2027. La valutazione del fair value del PSP per il ciclo 2022-2024, complessivamente pari a Euro 1.854 migliaia, \u00e8 stata effettuata secondo una metodologia Monte Carlo sulla base dei seguenti parametri e assunzioni: -  il tasso risk-free utilizzato \u00e8 stato ricavato dalla zero-coupon government bond yield of the European Central Bank (\u201cECB\u201d) alla data di fine del periodo di performance ed \u00e8 pari a 1,85%; -  la volatilit\u00e0 delle azioni De Nora \u00e8 stata stimata pari al 35,1%, sulla base della serie storica triennale delle societ\u00e0 comparables incluse nello STOXX Europe 600; -  il dividend yield \u00e8 stato stimato pari allo 0,74%; -  la lack of marketability \u00e8 stata stimata pari a 15% -  non ci si attende che i partecipanti lasceranno il gruppo; -  correlazione: sulla base delle serie storiche dei ritorni giornalieri con profondit\u00e0 3 anni, la matrice di correlazione tra le societ\u00e0 incluse nello STOXX Europe 600 e De Nora. L\u2019onere di competenza dell\u2019esercizio 2022 (determinato in Euro 103 migliaia) \u00e8 stato rilevato a conto economico tra i costi del personale, con corrispondente contropartita nelle Altre riserve di Patrimonio Netto. I costi capitalizzati per attivit\u00e0 realizzate internamente si riferiscono ai costi sostenuti dalle societ\u00e0 del Gruppo per lo sviluppo interno di progetti e prodotti oggetto di capitalizzazione; si rimanda alle note 18 e 19 per ulteriori dettagli. Gli \u201cAltri costi del personale\u201d includono Euro 454 migliaia (Euro 499 migliaia nel 2021) relativi ad oneri ed incentivi per esodi del personale e, per la restante parte, costi per coperture mediche e assicurative e per benefici agli espatriati. Capitale sociale A servizio del collocamento istituzionale delle azioni ordinarie di Industrie De Nora S.p.A. su Euronext Milan, avvenuta in data 30 giugno 2022, la Societ\u00e0 ha emesso nuove n. 14.814.814 azioni offerte in sede di collocamento al prezzo di Euro 13,50 per azione. Si \u00e8 realizzato pertanto un aumento di capitale complessivo di Euro 199.999.989,00, di cui Euro 1.481.481,30 quale aumento di capitale sociale ed Euro 198.518.507,70 di sovrapprezzo.   L\u2019attestazione ex art. 2444 del codice civile, relativa all\u2019ammontare del capitale sociale, \u00e8 stata depositata presso il Registro Imprese di Milano in data 30 giugno 2022, unitamente al testo aggiornato dello statuto della Societ\u00e0. Di seguito \u00e8 rappresentata l\u2019attuale composizione del capitale sociale di Industrie De Nora S.p.A.: Capitale sociale al 31 dicembre 2022 Euro n. azioni Totale di cui: 18.268.203,90 201.685.174 Azioni ordinarie 3.326.857,89 43.899.499 (godimento regolare) Azioni a voto plurimo (*) 14.941.346,01 157.785.675 (*) Di propriet\u00e0 degli azionisti Federico De Nora, Federico De Nora S.p.A., Norfin S.p.A. e Asset Company 10 S.r.l. Le azioni a voto plurimo non sono ammesse alle negoziazioni su Euronext Milan e non sono computate nel flottante e nel valore di capitalizzazione di Borsa. ",
   "dimensions": {
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    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "La <span class=\"_ _2\"></span>tabella <span class=\"_ _0\"></span>che <span class=\"_ _2\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>numero <span class=\"_ _0\"></span>medio <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _2\"></span>chiusi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span>e<span class=\"_ _68\"> </span> 2021.<span class=\"_ _68\"> </span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 2022<span class=\"_ _68\"> </span> 2021<span class=\"_ _68\"> </span> Numero medio dei dipendenti<span class=\"_ _68\"> </span> 1.829<span class=\"_ _68\"> </span> 1.685<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "Costi per serv<span class=\"_ _1\"></span>izi<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riport<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>dettaglio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>costi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>serv<span class=\"_ _1\"></span>izi <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _2\"></span>2 <span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span>2021.<span class=\"_ _68\"> </span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"ff2 fc8\"> </span>Lavorazioni esterne<span class=\"_ _68\"> </span> 54.073<span class=\"_ _68\"> </span> 45.881<span class=\"_ _68\"> </span> Consulenze:<span class=\"_ _68\"> </span> - Produzione e assistenza tecnica       <span class=\"ls0\">15.304 </span><span class=\"ls0\"> </span>6.723<span class=\"_ _68\"> </span> - Commerciale            220  227<span class=\"ls0\"> </span>- Legali, fiscali, amministrative e ICT       <span class=\"ls0\">18.081 </span><span class=\"ls0\"> </span>11.172<span class=\"_ _68\"> </span> - M&amp;A and Business development            199  202<span class=\"ls0\"> </span>Utenze/Telefonia       <span class=\"ls0\">10.333 </span><span class=\"ls0\"> </span>7.925<span class=\"_ _68\"> </span> Costi di manutenzione       <span class=\"ls0\">15.952 </span><span class=\"ls0\"> </span>13.878<span class=\"_ _68\"> </span> Spese viaggio         8.339  4.567<span class=\"_ _68\"> </span> Costi di ricerca         1.149  602<span class=\"ls0\"> </span>Emolumenti Collegio Sindacale            134  123<span class=\"ls0\"> </span>Assicurazioni         3.603  2.754<span class=\"_ _68\"> </span> Affitti passivi e altre locazioni         2.676  2.251<span class=\"_ _68\"> </span> Commissioni e royalties passive         7.822  4.375<span class=\"_ _68\"> </span> Trasporti       <span class=\"ls0\">13.233 </span><span class=\"ls0\"> </span>8.355<span class=\"_ _68\"> </span> Smaltimento rifiuti, pulizia uffici e vigilanza         3.340  2.802<span class=\"_ _68\"> </span> Spese promozionali, pubblicit\u00e0 e marketing         1.839  1.070<span class=\"_ _68\"> </span> Spese per brevetti e marchi         1.326  924<span class=\"ls0\"> </span>Mensa, formazione e altre spese del personale         3.378  2.362<span class=\"_ _68\"> </span> Compensi al Consiglio di amministrazione            819  675<span class=\"ls0\"> </span>Totale     <span class=\"ls0\">161.819 </span><span class=\"ls0\"> </span>116.868<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "Altri costi operat<span class=\"_ _1\"></span>ivi<span class=\"_ _68\"> </span>La tabella <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>segue ripo<span class=\"_ _1\"></span>rta il pro<span class=\"_ _1\"></span>spetto di <span class=\"_ _1\"></span>dettaglio <span class=\"_ _1\"></span>degli al<span class=\"_ _1\"></span>tri costi op<span class=\"_ _1\"></span>erativi <span class=\"_ _1\"></span>per gli <span class=\"_ _1\"></span>esercizi <span class=\"_ _1\"></span>chiusi a<span class=\"_ _1\"></span>l 31 d<span class=\"_ _1\"></span>icembre 2022<span class=\"_ _68\"> </span> e 2021:<span class=\"_ _68\"> </span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Imposte indirette e tasse         6.998  5.705<span class=\"fc8\"> </span>Minusvalenze su vendite attivit\u00e0 immobilizzate            488  1.832<span class=\"fc8\"> </span>Perdite su crediti (non coperte da utilizzi del fondo sval<span class=\"_ _1\"></span>utazione crediti)<span class=\"_ _0\"></span>              <span class=\"ls2\">10 </span> 9<span class=\"fc8\"> </span>Altri oneri          2.180  1.881<span class=\"fc8\"> </span>Totale         9.676   9.427<span class=\"_ _68\"> </span>Gli altri costi oper<span class=\"_ _1\"></span>ativi si attestano a Eur<span class=\"_ _1\"></span>o 9.676<span class=\"fc8\"> migliaia nel 2022 (Eu<span class=\"_ _1\"></span>ro <span class=\"fc0\">9.427</span> migliaia nel 2021<span class=\"_ _1\"></span><span class=\"lsa\">)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "(Svalutazioni)<span class=\"_ _1\"></span>/rivalutazioni <span class=\"ls1a\">di</span> attivit\u00e0 non<span class=\"_ _1\"></span> correnti e accantona<span class=\"_ _1\"></span>menti<span class=\"_ _68\"> </span>La <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>segue <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>porta <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>voce <span class=\"_ _c\"></span>(svalut<span class=\"_ _1\"></span>azioni)/rivalutazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti <span class=\"_ _2\"></span>e accantonament<span class=\"_ _1\"></span>i per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicembre 2022 e 2021:<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Accantonamenti netti a fondi rischi e oneri 3.367 4.767 Accantonamenti netti al fondo svalutazione crediti 1.844 1.730 Ripristini di valore di Immobili, impianti e macchinari - (240) Svalutazione di Attivit\u00e0 immateriali - Immobili, Impianti e Macchinari 8.989 3.187 Totale 14.200 9.444<span class=\"_ _68\"> </span>Si <span class=\"_ _0\"></span>ritiene <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>crediti commerciali, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>rettificativi, <span class=\"_ _0\"></span>approssimi <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>loro <span class=\"_ _2\"></span><span class=\"ff7\">fair<span class=\"_ _68\"> </span></span><span class=\"ff7\"> </span>value<span class=\"ff2\">. Di seguito <span class=\"_ _1\"></span>si fornisce la mov<span class=\"_ _1\"></span>imentazione del fo<span class=\"_ _1\"></span>ndo svalutazione cr<span class=\"_ _1\"></span>editi:<span class=\"_ _68\"> </span></span><div class=\"c w1d5 h51\" style=\"left:444.3655px; bottom:138.08453px;\"><div class=\"t m0 xe7 h30 y3c1 ff4 fs7 fc0 sc0 ls0 ws0\">Esercizio chiuso al 31 dicembre </div></div><div class=\"c w1d6 hde\" style=\"left:444.3655px; bottom:123.88855px;\"><div class=\"t m0 x13 h30 y846 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2 </span></div></div><div class=\"c w1d8 hde\" style=\"left:572.1945px; bottom:123.88855px;\"><div class=\"t m0 x13 h30 y846 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1 </span></div></div><div class=\"c w1d5 he1\" style=\"left:444.3655px; bottom:109.84851px;\"><div class=\"t m0 x8b he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro) </div></div><div class=\"c w1d4 hec\" style=\"left:-3.8875122px; bottom:94.84656px;\"><div class=\"t m0 x68 h30 y101 ff4 fs7 fc0 sc0 ls0 ws0\">Corrente </div></div><div class=\"c w1d4 he1\" style=\"left:-3.8875122px; bottom:81.43054px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Saldo iniziale </div></div><div class=\"c w1d6 he1\" style=\"left:444.3655px; bottom:81.43054px;\"><div class=\"t m0 x4f h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">7.387 </div></div><div class=\"c w1d8 he1\" style=\"left:572.1945px; bottom:81.43054px;\"><div class=\"t m0 x4f h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">6.711 </div></div><div class=\"c w1d4 he1\" style=\"left:-3.8875122px; bottom:68.01453px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Variazione del perimetro di consolidamento </div></div><div class=\"c w1d6 he1\" style=\"left:444.3655px; bottom:68.01453px;\"><div class=\"t m0 x6d h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">- </div></div><div class=\"c w1d8 he1\" style=\"left:572.1945px; bottom:68.01453px;\"><div class=\"t m0 x4f h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">1.010 </div></div><div class=\"c w1d4 hde\" style=\"left:-3.8875122px; bottom:54.442505px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Accantonamenti di esercizio </div></div><div class=\"c w1d6 hde\" style=\"left:444.3655px; bottom:54.442505px;\"><div class=\"t m0 x114 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\"> 1.186<span class=\"fc8\"> </span></div></div><div class=\"c w1d8 hde\" style=\"left:572.1945px; bottom:54.442505px;\"><div class=\"t m0 x4f h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">1.280 </div></div><div class=\"c w1d4 he1\" style=\"left:-3.8875122px; bottom:41.02655px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Utilizzi e rilasci di esercizio </div></div><div class=\"c w1d6 he1\" style=\"left:444.3655px; bottom:41.02655px;\"><div class=\"t m0 xd7 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(1.418)<span class=\"fc8\"> </span></div></div><div class=\"c w1d8 he1\" style=\"left:572.1945px; bottom:41.02655px;\"><div class=\"t m0 xd7 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">(1.060) </div></div><div class=\"c w1d4 he1\" style=\"left:-3.8875122px; bottom:27.610535px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Riclassifiche ed altri movimenti </div></div><div class=\"c w1d6 he1\" style=\"left:444.3655px; bottom:27.610535px;\"><div class=\"t m0 xd1 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\"> 489<span class=\"fc8\"> </span></div></div><div class=\"c w1d8 he1\" style=\"left:572.1945px; bottom:27.610535px;\"><div class=\"t m0 x4f h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">(897) </div></div><div class=\"c w1d4 he1\" style=\"left:-3.8875122px; bottom:14.194519px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Differenze di conversione </div></div><div class=\"c w1d6 he1\" style=\"left:444.3655px; bottom:14.194519px;\"><div class=\"t m0 xd1 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\"> 211<span class=\"fc8\"> </span></div></div><div class=\"c w1d8 he1\" style=\"left:572.1945px; bottom:14.194519px;\"><div class=\"t m0 x98 h21 y11b ff2 fs7 fc8 sc0 ls2 ws0\">343<span class=\"ls0\"> </span></div></div><div class=\"c w1d4 hde\" style=\"left:-3.8875122px; bottom:-0.0014648438px;\"><div class=\"t m0 x68 h30 y846 ff4 fs7 fc0 sc0 ls0 ws0\">Saldo finale </div></div><div class=\"c w1d6 hde\" style=\"left:444.3655px; bottom:-0.0014648438px;\"><div class=\"t m0 x4f h30 y846 ff4 fs7 fc8 sc0 ls0 ws0\">7.854 </div></div><div class=\"c w1d8 hde\" style=\"left:572.1945px; bottom:-0.0014648438px;\"><div class=\"t m0 x4f h30 y846 ff4 fs7 fc8 sc0 ls0 ws0\">7.387<span class=\"_ _68\"> </span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "(Svalutazioni)<span class=\"_ _1\"></span>/rivalutazioni <span class=\"ls1a\">di</span> attivit\u00e0 non<span class=\"_ _1\"></span> correnti e accantona<span class=\"_ _1\"></span>menti<span class=\"_ _68\"> </span>La <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>segue <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>porta <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>voce <span class=\"_ _c\"></span>(svalut<span class=\"_ _1\"></span>azioni)/rivalutazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti <span class=\"_ _2\"></span>e accantonament<span class=\"_ _1\"></span>i per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicembre 2022 e 2021:<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Accantonamenti netti a fondi rischi e oneri 3.367 4.767 Accantonamenti netti al fondo svalutazione crediti 1.844 1.730 Ripristini di valore di Immobili, impianti e macchinari - (240) Svalutazione di Attivit\u00e0 immateriali - Immobili, Impianti e Macchinari 8.989 3.187 Totale 14.200 9.444<span class=\"_ _68\"> </span>Fondi per risch<span class=\"_ _1\"></span>i e oneri<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riport<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fond<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>usi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span><span class=\"ls6\">e </span>2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in Euro migliaia) Non corrente Fondo rischi per garanzie contrattuali                       179  219<span class=\"ls0\"> </span>Fondo per rischi diversi                    1.963  2.117 Totale                    2.142  2.336 Corrente Fondo rischi per garanzie contrattuali                  11.605  9.313 Fondo per rischi diversi                    6.941  9.456 Totale                  18.546  18.769 Totale fondi per rischi e oneri                  20.688               21.105  I <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>includono principalmente: <span class=\"_ _0\"></span>(i) i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>diversi, il <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>accantonamen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>fron<span class=\"_ _1\"></span>te di rischi ambientali e <span class=\"_ _0\"></span>rischi di natura fiscale; e <span class=\"_ _0\"></span>(ii) il <span class=\"_ _0\"></span>fo<span class=\"_ _1\"></span>ndo per<span class=\"_ _0\"></span> rischi per garanzie contrattuali, il quale rappresenta u<span class=\"_ _2\"></span>na stima dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>a front<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>e garanzie <span class=\"_ _1\"></span>previste <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te in <span class=\"_ _1\"></span>relazione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fornitura d<span class=\"_ _1\"></span>egli impianti <span class=\"_ _1\"></span>ed ha <span class=\"_ _1\"></span>un va<span class=\"_ _1\"></span>lore che si attesta ad Eu<span class=\"_ _1\"></span>ro 11.784 <span class=\"ff5\">migliaia per l<span class=\"_ _1\"></span>\u2019anno 202<span class=\"ff2\">2 (Euro 9.532 <span class=\"_ _1\"></span>migliaia al 31 <span class=\"_ _1\"></span>dicembre 2021).  </span></span>Il <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>per r<span class=\"_ _0\"></span>ischi diversi, al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022, si<span class=\"_ _0\"></span> attesta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"fc8\">8.904 <span class=\"_ _0\"></span>migliaia</span> (Euro <span class=\"_ _0\"></span><span class=\"fc8\">11.573 <span class=\"_ _0\"></span></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"lsa\">).</span> <span class=\"ls29\">La</span> movimentazione <span class=\"_ _1\"></span>per l'esercizio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2022 \u00e8 stata <span class=\"ls9\">la</span> s<span class=\"_ _1\"></span>eguente: Fondo rischi per garanzie contrattuali Fondo rischi diversi (in Euro migliaia) Saldo al 31 dicembre 2021 9.532 11.573 Accantonamenti del periodo 4.894 1.570 Utilizzi e rilasci del periodo (2.536) (4.818) Differenze di conversione (106) 579<span class=\"ls0\"> </span>Saldo al 31 dicembre 2022 11.784<span class=\"fc8\"> </span>8.904<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "La <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>che <span class=\"_ _d\"></span>segue <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>porta <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>prospetto <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>della <span class=\"_ _d\"></span>voce <span class=\"_ _c\"></span>(svalut<span class=\"_ _1\"></span>azioni)/rivalutazion<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>non <span class=\"_ _c\"></span>correnti <span class=\"_ _2\"></span>e accantonament<span class=\"_ _1\"></span>i per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicembre 2022 e 2021:<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Accantonamenti netti a fondi rischi e oneri 3.367 4.767 Accantonamenti netti al fondo svalutazione crediti 1.844 1.730 Ripristini di valore di Immobili, impianti e macchinari - (240) Svalutazione di Attivit\u00e0 immateriali - Immobili, Impianti e Macchinari 8.989 3.187 Totale 14.200 9.444<span class=\"_ _68\"> </span> La svalutazione d<span class=\"_ _1\"></span>i Attivit\u00e0 immat<span class=\"_ _1\"></span>eriali - Immobili, Imp<span class=\"_ _1\"></span>ianti e Macchinari <span class=\"_ _1\"></span>include:  -<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>Euro <span class=\"_ _c\"></span>4.323 <span class=\"_ _2\"></span><span class=\"ff5\">m<span class=\"_ _0\"></span>igliaia <span class=\"_ _2\"></span>relativi <span class=\"_ _c\"></span>all\u2019</span>attivit\u00e0 <span class=\"_ _2\"></span>immateriale <span class=\"_ _c\"></span>(Costi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sviluppo)<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>rilevata <span class=\"_ _c\"></span>nella <span class=\"_ _c\"></span>societ<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _c\"></span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>Water Technologies <span class=\"_ _d\"></span>Italy <span class=\"_ _d\"></span>S.r.l. <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>lo <span class=\"_ _d\"></span>sviluppo <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>sistema <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>tra<span class=\"_ _1\"></span>ttamento <span class=\"_ _d\"></span>acque <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>bordo <span class=\"_ _d\"></span>delle <span class=\"_ _d\"></span>navi <span class=\"_ _d\"></span>da <span class=\"_ _d\"></span>crociera (Advanced Was<span class=\"_ _1\"></span>tewater Treatment Pla<span class=\"_ _1\"></span>nt, di seguito <span class=\"ff5\">\u201cAWTP\u201d)</span> -<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>Euro <span class=\"_ _c\"></span>2.848 <span class=\"_ _2\"></span>migliaia <span class=\"_ _c\"></span>relativi <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>impianti <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>macchinari <span class=\"_ _2\"></span>della <span class=\"_ _c\"></span>Cash <span class=\"_ _c\"></span>Generating <span class=\"_ _c\"></span>Un<span class=\"_ _1\"></span>it <span class=\"_ _d\"></span>De <span class=\"_ _c\"></span>Nora <span class=\"_ _2\"></span>Neptune <span class=\"_ _c\"></span>utilizzati<span class=\"_ _1\"></span> nell\u2019ambito  delle <span class=\"_ _b\"> </span>attivit\u00e0 <span class=\"_ _b\"> </span>di <span class=\"_ _b\"> </span>fratturazione  idraulica  (<span class=\"_ _0\"></span>c.d. <span class=\"_ _e\"> </span><span class=\"ff7\">Fracking<span class=\"ff2\">),  svalutazione <span class=\"_ _b\"> </span>operata <span class=\"_ _b\"> </span>a  se<span class=\"_ _0\"></span>guito  della </span></span>valutazione <span class=\"_ _10\"> </span>delle <span class=\"_ _5\"> </span>attuali <span class=\"_ _10\"> </span>prospettive <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>ercato. <span class=\"_ _10\"> </span>Tal<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Cash <span class=\"_ _10\"> </span>Generating <span class=\"_ _10\"> </span>Unit <span class=\"_ _10\"> </span>fa <span class=\"_ _10\"> </span>part<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>del <span class=\"_ _10\"> </span>segmento <span class=\"_ _10\"> </span>Water Technologies. Anche <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>svalutazione <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019esercizio <span class=\"_ _c\"></span>2021 <span class=\"_ _c\"></span>(Euro <span class=\"_ _c\"></span>3.187 <span class=\"_ _c\"></span>migliaia) <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>riferiva <span class=\"_ _d\"></span></span>a<span class=\"_ _1\"></span>lla <span class=\"_ _c\"></span>medesima <span class=\"_ _c\"></span>unit\u00e0 <span class=\"_ _c\"></span>generatrice <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>cassa Fracking US<span class=\"ff5\">, ed in par<span class=\"_ _1\"></span>ticolare all\u2019a<span class=\"_ _1\"></span>zzeramento dell\u2019<span class=\"ff2\">avviamen<span class=\"_ _1\"></span>to allora iscritto. </span></span>Per <span class=\"_ _d\"></span>maggiori <span class=\"_ _c\"></span>informazioni <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>mer<span class=\"_ _1\"></span>ito <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>Svalutazione <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>Atti<span class=\"_ _1\"></span>vit\u00e0 <span class=\"_ _d\"></span>immateriali <span class=\"_ _d\"></span>- <span class=\"_ _c\"></span>Immobili, <span class=\"_ _d\"></span>Impianti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>Macchinari <span class=\"_ _d\"></span>si rimanda rispet<span class=\"_ _1\"></span>tivamente alle note <span class=\"ff5\">18 \u201cAtt<span class=\"_ _1\"></span><span class=\"ff2\">ivit\u00e0 immateriali e <span class=\"_ _1\"></span>avviamento<span class=\"ff5\">\u201d e 19 \u201cImmob<span class=\"_ _1\"></span>ili, impianti e macch<span class=\"_ _1\"></span>inari<span class=\"lsb\">\u201d</span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "Quota <span class=\"ls1a\">di</span> risultato <span class=\"ls22\">di</span> partecipazion<span class=\"_ _1\"></span>i contabilizzate con <span class=\"ls9\">il</span> <span class=\"_ _1\"></span>metodo del Patr<span class=\"_ _1\"></span>imonio Netto<span class=\"_ _68\"> </span>Per l\u2019eserciz<span class=\"_ _1\"></span>io chiuso a<span class=\"_ _1\"></span>l 31 <span class=\"_ _1\"></span>dicembre 202<span class=\"ff2\">2 la <span class=\"_ _1\"></span>voce \u00e8 pa<span class=\"_ _1\"></span>ri a una p<span class=\"_ _1\"></span>erdita ne<span class=\"_ _1\"></span>tta di Euro <span class=\"_ _1\"></span>1.196 miglia<span class=\"_ _1\"></span>ia, rispetto a<span class=\"_ _1\"></span>l provento<span class=\"_ _1\"></span> </span>di <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>8.834<span class=\"fc8\"> <span class=\"_ _1\"></span>migliaia<span class=\"fc0\"> <span class=\"_ _4\"></span><span class=\"ff5\">dell\u2019e<span class=\"ff2\">sercizio <span class=\"_ _1\"></span>chiuso <span class=\"_ _4\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembr<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>2021, e <span class=\"_ _1\"></span>rappr<span class=\"_ _1\"></span>esentata <span class=\"_ _1\"></span>dal <span class=\"_ _1\"></span>34% <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>risultato net<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>consolidato<span class=\"_ _1\"></span> </span></span></span></span>di <span class=\"_ _4\"></span>periodo <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>collegat<span class=\"lsb\">a <span class=\"_ _4\"></span><span class=\"fc14 ls0\">tk <span class=\"_ _4\"></span>nucera, <span class=\"_ _4\"></span>attiva <span class=\"_ _4\"></span>nel <span class=\"_ _4\"></span>settore <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>la <span class=\"_ _4\"></span>progettazione, <span class=\"_ _4\"></span>fornitura, <span class=\"_ _4\"></span>costruzione <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>messa <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>marcia<span class=\"_ _1\"></span> </span></span>degli impianti di e<span class=\"_ _1\"></span>lettrolisi per <span class=\"_ _1\"></span>la produzione di cloro s<span class=\"_ _1\"></span>oda.  Nel <span class=\"_ _c\"></span>det<span class=\"_ _1\"></span>taglio, <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span>risultato <span class=\"_ _2\"></span>dell\u2019esercizio <span class=\"_ _c\"></span><span class=\"ff2 fc0\">chiuso <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span></span>include <span class=\"_ _2\"></span>l\u2019utile <span class=\"_ _2\"></span>netto <span class=\"_ _c\"></span>della <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>collegata <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>il periodo <span class=\"_ _c\"></span>1\u00b0 <span class=\"_ _c\"></span>genna<span class=\"_ _1\"></span>io <span class=\"_ _c\"></span>2022 <span class=\"_ _c\"></span><span class=\"ff5\">\u2013</span> <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>(Euro <span class=\"_ _c\"></span>5,1 <span class=\"_ _c\"></span>milioni <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>quota <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>risultato <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>competenza <span class=\"_ _c\"></span>De <span class=\"_ _2\"></span>Nora), <span class=\"_ _c\"></span>ma riflette <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>cuni <span class=\"_ _0\"></span>adeguamenti <span class=\"_ _0\"></span>negativi <span class=\"_ _2\"></span>riferiti <span class=\"_ _2\"></span>all\u2019ese<span class=\"_ _1\"></span>rcizio <span class=\"_ _2\"></span>chiuso <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2021 <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>venuti <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>conoscenza<span class=\"_ _1\"></span> </span>solo <span class=\"_ _2\"></span>successivamen<span class=\"_ _1\"></span>te <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>approvazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Bilancio <span class=\"_ _2\"></span>Consolidato <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>Industrie <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>S.p.A. <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre<span class=\"_ _1\"></span> 2021.<span class=\"_ _68\"> </span>20.  <span class=\"_ _60\"> </span>Partecipazion<span class=\"_ _1\"></span>i contabilizzate con <span class=\"ls8\">il</span> metodo del Patr<span class=\"_ _1\"></span>imonio Netto<span class=\"_ _68\"> </span><span class=\"fs12\"> </span>La voce <span class=\"_ _1\"></span>in ogget<span class=\"_ _1\"></span>to \u00e8 costi<span class=\"_ _1\"></span>tuita quasi <span class=\"_ _1\"></span>interamente <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>partecipazione soc<span class=\"_ _1\"></span>iet\u00e0 colle<span class=\"_ _1\"></span>gata Thyssenkrupp nucer<span class=\"_ _1\"></span>a AG<span class=\"_ _1\"></span> &amp; Co.<span class=\"_ _68\"> </span> KGaA <span class=\"_ _c\"></span>(Germania). <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>seguente <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>fornisce <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>variazioni <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>partecipazioni <span class=\"_ _c\"></span>contabilizz<span class=\"_ _1\"></span>ate <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il<span class=\"_ _68\"> </span> metodo del pat<span class=\"_ _1\"></span>rimonio netto per gli ann<span class=\"_ _1\"></span>i conclusi al 31<span class=\"_ _1\"></span> dicembre 2022 e 2021:<span class=\"_ _68\"> </span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Saldo iniziale<span class=\"_ _68\"> </span> 121.785                        111.572  Quota utili (perdite)<span class=\"_ _68\"> </span> (1.196)<span class=\"_ _68\"> </span> 8.834<span class=\"_ _68\"> </span> Dividendi distribuiti<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Altri incrementi (decrementi)<span class=\"_ _68\"> </span> 2.075<span class=\"_ _68\"> </span> 1.379  Saldo finale<span class=\"_ _68\"> </span> 122.664                        121.785  % di possesso<span class=\"_ _68\"> </span> 34%<span class=\"ls0\"> </span>34%<span class=\"ls0\"> </span>La quo<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>perdita d<span class=\"_ _1\"></span>el pe<span class=\"_ _1\"></span>riodo par<span class=\"_ _1\"></span>i a Eu<span class=\"_ _1\"></span>ro 1.196<span class=\"_ _1\"></span> mig<span class=\"_ _1\"></span>liaia include <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risultato d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>societ\u00e0 c<span class=\"_ _1\"></span>ollegata <span class=\"_ _1\"></span>per il periodo <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> gennaio <span class=\"_ _4\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>oltre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>riflettere <span class=\"_ _4\"></span>alcuni <span class=\"_ _4\"></span>adeguamenti <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>bilancio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>collegata <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>periodi<span class=\"_ _68\"> </span></span></span><span class=\"ff5\"><span class=\"ff2\"> </span></span>precedenti e di cui s<span class=\"_ _1\"></span>i \u00e8 venuti a conoscenza solo su<span class=\"_ _1\"></span>ccessivamente alla d<span class=\"_ _1\"></span>ata di approvazione del Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _0\"></span>Consolidato d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span> Industrie De Nora S.p<span class=\"_ _1\"></span>.A. al 31 dicembre<span class=\"_ _1\"></span> 2021.<span class=\"_ _68\"> </span>Relativamente <span class=\"_ _5\"></span>alla <span class=\"_ _5\"> </span>partecipazione <span class=\"_ _d\"></span>nella <span class=\"_ _10\"> </span>Thyssenkrupp <span class=\"_ _5\"> </span>nucera <span class=\"_ _5\"> </span>AG <span class=\"_ _5\"> </span>&amp; <span class=\"_ _10\"> </span>Co. <span class=\"_ _5\"> </span>KGaA, <span class=\"_ _10\"> </span>contab<span class=\"_ _1\"></span>ilizzata <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _5\"> </span>del Patrimonio Netto, vengono inoltre forniti <span class=\"_ _0\"></span>nelle seguenti tabelle i <span class=\"_ _0\"></span>principal<span class=\"_ _1\"></span>i dati <span class=\"_ _0\"></span>economici e pat<span class=\"_ _0\"></span>rimoniali consolidati al e per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicemb<span class=\"_ _1\"></span>re 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Attivit\u00e0 immateriali 57.438 58.842<span class=\"_ _68\"> </span><div class=\"c w198 hde\" style=\"left:-3.8875122px; bottom:81.4234px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Immobili, impianti e macchinari </div></div><div class=\"c w19a hde\" style=\"left:447.3945px; bottom:81.4234px;\"><div class=\"t m0 x36 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">7.987 </div></div><div class=\"c w19c hde\" style=\"left:608.1005px; bottom:81.4234px;\"><div class=\"t m0 x19 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">8.219 </div></div><div class=\"c w198 he1\" style=\"left:-3.8875122px; bottom:68.007385px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 per imposte anticipate </div></div><div class=\"c w19a he1\" style=\"left:447.3945px; bottom:68.007385px;\"><div class=\"t m0 x31 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">10.329 </div></div><div class=\"c w19c he1\" style=\"left:608.1005px; bottom:68.007385px;\"><div class=\"t m0 x19 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">9.192 </div></div><div class=\"c w198 h1a\" style=\"left:-3.8875122px; bottom:41.175415px;\"><div class=\"t m0 x68 h21 y8db ff2 fs7 fc0 sc0 ls0 ws0\">Altre attivit\u00e0 non correnti </div></div><div class=\"c w19a h1a\" style=\"left:447.3945px; bottom:41.175415px;\"><div class=\"t m0 xd1 h21 y481 ff2 fs7 fc8 sc0 ls0 ws0\">                      </div><div class=\"t m0 x4d h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">2.493  </div></div><div class=\"c w19c h1a\" style=\"left:608.1005px; bottom:41.175415px;\"><div class=\"t m0 x2 h21 y8db ff2 fs7 fc8 sc0 ls2 ws0\">786<span class=\"ls0\"> </span></div></div><div class=\"c w198 hde\" style=\"left:-3.8875122px; bottom:27.603394px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Rimanenze </div></div><div class=\"c w19a hde\" style=\"left:447.3945px; bottom:27.603394px;\"><div class=\"t m0 x31 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">76.605 </div></div><div class=\"c w19c hde\" style=\"left:608.1005px; bottom:27.603394px;\"><div class=\"t m0 x39 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">71.321 </div></div><div class=\"c w198 he1\" style=\"left:-3.8875122px; bottom:14.187378px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali </div></div><div class=\"c w19a he1\" style=\"left:447.3945px; bottom:14.187378px;\"><div class=\"t m0 x31 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">39.491 </div></div><div class=\"c w19c he1\" style=\"left:608.1005px; bottom:14.187378px;\"><div class=\"t m0 x39 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">29.565 </div></div><div class=\"c w198 h58\" style=\"left:-3.8875122px; bottom:-0.008605957px;\"><div class=\"t m0 x68 h21 y40a ff2 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 finanziarie, altri crediti commerc<span class=\"_ _1\"></span>iali e lavori in corso su ordinazione<span class=\"_ _0\"></span> </div></div><div class=\"c w19a h58\" style=\"left:447.3945px; bottom:-0.008605957px;\"><div class=\"t m0 xa2 h21 yf5 ff1 fs7 fc8 sc0 ls0 ws0\">339.204<span class=\"ff2\"> </span></div></div><div class=\"c w19c h58\" style=\"left:608.1005px; bottom:-0.008605957px;\"><div class=\"t m0 x2b h21 y40a ff2 fs7 fc8 sc0 ls0 ws0\">241.028<span class=\"_ _68\"> </span> </div></div>Disponibilit\u00e0 liquide e mezzi equivalenti 27.239<span class=\"ff2\"> </span>9.832 TOTALE ATTIVITA'  560.786 428.785 Capitale sociale 100.000 10.000 Riserve 117.139 201.769 Passivit\u00e0 per imposte differite 9.516 12.870 Benefici ai dipendenti 7.220 8.666 Passivit\u00e0 finanziarie non correnti 1.370 1.999 Altre passivit\u00e0 non correnti 1.744 2.899 Debiti commerciali 42.368 46.218 Altre passivit\u00e0 correnti e lavori in corso su ordinazione 281.429 141.042 TOTALE PATRIMONIO NETTO E PASSIVITA' 560.786 428.785 Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Ricavi 437.795  <span class=\"_ _27\"> </span>363.777 Costi operativi<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>(426.852)    <span class=\"ls0\">(324.417) </span>Proventi/(oneri) finanziari 2.355       <span class=\"ls0\"> <span class=\"_ _1f\"> </span>(467) </span>Imposte sui redditi (4.744)    <span class=\"ls0\"> <span class=\"_ _4b\"> </span>(9.827) </span>Utile di esercizio 8.554   <span class=\"ls0\"> <span class=\"_ _5a\"> </span><span class=\"ff4\">29.066 </span></span>Altre componenti di conto economico complessivo (2.758) 4.056 Utile del conto economico complessivo di eserc<span class=\"_ _1\"></span>izio<span class=\"_ _0\"></span><span class=\"ff2\"> </span>5.796 33.122<span class=\"_ _68\"> </span>(*) <span class=\"ff5\">Per l\u2019esercizi<span class=\"_ _1\"></span>o chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">2 include ammort<span class=\"_ _1\"></span>amenti e svalut<span class=\"_ _1\"></span>azioni per Euro 3.542 migl<span class=\"_ _1\"></span>iaia.<span class=\"_ _68\"> </span></span></span>Per l\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2021 i<span class=\"_ _1\"></span>nclude ammortamenti<span class=\"_ _1\"></span> e svalutazioni per<span class=\"_ _1\"></span> Euro 3.124 miglia<span class=\"_ _1\"></span>ia.<span class=\"_ _68\"> </span>RAPPORTI CON PARTI CORRELATE<span class=\"_ _68\"> </span>Le <span class=\"_ _c\"></span>operazioni <span class=\"_ _c\"></span>poste <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>essere <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>arti <span class=\"_ _c\"></span>correlate, <span class=\"_ _c\"></span>cos\u00ec <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>definite <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>internaz<span class=\"_ _1\"></span>ionale <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>24 <span class=\"_ _d\"></span>-<span class=\"_ _68\"> </span> Informativa di bilanc<span class=\"_ _1\"></span>io sulle operazioni con parti correlat<span class=\"_ _1\"></span>e, sono riconducibili prevalen<span class=\"_ _1\"></span>temente a rapporti comm<span class=\"_ _1\"></span>erciali,<span class=\"_ _68\"> </span> amministrativi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>finanziari. <span class=\"_ _0\"></span>Tali <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>entrano<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nella <span class=\"_ _0\"></span>normale <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>d\u2019impresa, <span class=\"_ _2\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019attiv<span class=\"_ _0\"></span><span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>tipica<span class=\"_ _1\"></span> </span>di c<span class=\"_ _1\"></span>iascun <span class=\"_ _1\"></span>soggetto <span class=\"_ _1\"></span>interessato, <span class=\"_ _4\"></span>e sono <span class=\"_ _1\"></span>regola<span class=\"_ _1\"></span>te a <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>mercato. I<span class=\"_ _1\"></span>n pa<span class=\"_ _1\"></span>rticolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>intrattiene <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>apporti <span class=\"_ _4\"></span>con<span class=\"_ _68\"> </span> le seguenti part<span class=\"_ _1\"></span>i correlate:<span class=\"_ _68\"> </span> - <span class=\"_ _5a\"> </span><span class=\"ff5\">la s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _1\"></span>controllante dire<span class=\"_ _1\"></span>tta, Federico De Nora S.p.A<span class=\"_ _1\"></span>. (la \u201c<span class=\"ff4\">Societ\u00e0 Controllant<span class=\"_ _1\"></span>e<span class=\"ff5\">\u201d);<span class=\"ff2\"> </span></span></span></span>- <span class=\"_ _63\"> </span>la societ\u00e0 colleg<span class=\"_ _1\"></span>ata tk nucera e le sue con<span class=\"_ _1\"></span>trollate (le \"<span class=\"ff4\">Socie<span class=\"_ _1\"></span>t\u00e0 Collegate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _63\"> </span>gli <span class=\"_ _0\"></span>azionisti di <span class=\"_ _0\"></span>minoranza e <span class=\"_ _0\"></span>societ\u00e0 correlate, <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>per il <span class=\"_ _0\"></span>tramite di <span class=\"_ _0\"></span>dirigenti con <span class=\"_ _0\"></span>responsabilit\u00e0 strategiche <span class=\"_ _0\"></span>(le<span class=\"_ _68\"> </span> \u201c<span class=\"ff4\">Altre Parti Co<span class=\"_ _1\"></span>rrelate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _5a\"> </span>i dirigenti con responsabil<span class=\"_ _1\"></span>it<span class=\"ff5\">\u00e0 strategiche (\u201c<span class=\"ff4\">Alta Dire<span class=\"_ _1\"></span>zione<span class=\"ff5\">\u201d).<span class=\"_ _68\"> </span></span></span></span>La tabella d<span class=\"_ _1\"></span>i seguito ripo<span class=\"_ _1\"></span>rta il prospetto d<span class=\"_ _1\"></span>i dettaglio d<span class=\"_ _1\"></span>ei valori pat<span class=\"_ _1\"></span>rimoniali relativ<span class=\"_ _1\"></span>i alle transazion<span class=\"_ _1\"></span>i con parti co<span class=\"_ _1\"></span>rrelate<span class=\"_ _0\"></span> al<span class=\"_ _1\"></span> 31 dicembre 2022 e 2021<span class=\"_ _1\"></span>:<span class=\"_ _68\"> </span> (in migliaia di E<span class=\"_ _1\"></span>uro)<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Controllante<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Collegate<span class=\"_ _68\"> </span> Altre Parti<span class=\"_ _68\"> </span> Correlate<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> voce di<span class=\"_ _68\"> </span> bilancio<span class=\"_ _68\"> </span> Incidenza<span class=\"_ _68\"> </span> sulla voce<span class=\"_ _68\"> </span> di bilancio<span class=\"_ _68\"> </span> Altri crediti non <span class=\"_ _1\"></span>correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 52<span class=\"ls0\"> </span>52<span class=\"ls0\"> </span>9.030<span class=\"_ _68\"> </span> 0,6%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 52<span class=\"ls0\"> </span>52<span class=\"ff2 ls0\"> </span>10.313<span class=\"_ _68\"> </span> 0,5%<span class=\"_ _68\"> </span> Attivit\u00e0 per impo<span class=\"_ _1\"></span>ste correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> 376<span class=\"_ _68\"> </span> -  376<span class=\"_ _68\"> </span> 4.893<span class=\"_ _68\"> </span> 7,7%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> 376<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 376 20.965<span class=\"_ _68\"> </span> 1,8%<span class=\"fc0\"> </span>Crediti commer<span class=\"_ _1\"></span>ciali correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> 17<span class=\"ls0\"> </span>7.250<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 7.267 123.421<span class=\"_ _68\"> </span> 5,9%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> 11<span class=\"ls0\"> </span>21.626<span class=\"_ _68\"> </span> - 21.637 139.974 15,5%<span class=\"fc0\"> </span>Altri debiti non<span class=\"_ _1\"></span> correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 444<span class=\"_ _68\"> </span> 444<span class=\"_ _68\"> </span> 2.384 18,7%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 488<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 488<span class=\"_ _68\"> </span> 2.183 22,4%<span class=\"fc0\"> </span>Debiti commerci<span class=\"_ _1\"></span>ali correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> 25<span class=\"ls0\"> </span>775<span class=\"_ _68\"> </span> 89<span class=\"ls0\"> </span>889 80.554<span class=\"_ _68\"> </span> 1,1%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> -<span class=\"fc0\"> </span>894<span class=\"fc0\"> </span>75<span class=\"ls0\"> </span>969 61.425<span class=\"_ _68\"> </span> 1,6%<span class=\"fc0\"> </span>Debiti per imposte su<span class=\"_ _1\"></span>l reddito corre<span class=\"_ _1\"></span>nti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> - 10.970<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> 1.786<span class=\"fc0\"> </span>-<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 1.786 27.392<span class=\"_ _68\"> </span> 6,5%<span class=\"fc0\"> </span>Altri debiti c<span class=\"_ _1\"></span>orrenti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> - 33.024<span class=\"_ _68\"> </span> - 33.024 101.617 32,5%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> - 25.722<span class=\"fc0\"> </span>- 25.722 92.242 27,9%<span class=\"fc0\"> </span>I <span class=\"_ _2\"></span>rapporti <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Controllante <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>correnti <span class=\"_ _2\"></span>pari <span class=\"_ _c\"></span>a<span class=\"_ _68\"> </span> Euro 376 migliaia, invariati rispetto allo scorso esercizio, a fronte del contratto di consolidato fisca<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>naziona<span class=\"_ _1\"></span>le che era<span class=\"_ _68\"> </span> in essere tra la <span class=\"_ _0\"></span>societ\u00e0 contr<span class=\"_ _1\"></span>ollante Federico De Nora S.p.A, la Societ\u00e0 <span class=\"_ _0\"></span>De Nora Italy S.r.l, De Nora Water Tec<span class=\"_ _1\"></span>hnology<span class=\"_ _68\"> </span> Italy S.r.l. e Capannon<span class=\"_ _1\"></span>i S.r.l., estinto nel <span class=\"_ _1\"></span>corso del 2022 a seg<span class=\"_ _1\"></span>uito alla quotazione<span class=\"_ _1\"></span> di Industrie De N<span class=\"_ _1\"></span>ora S.p.A.<span class=\"_ _68\"> </span> I <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>patrimonia<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>Collegate sono <span class=\"_ _0\"></span>principalmente relativi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>ali <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>pari a <span class=\"_ _0\"></span>Euro<span class=\"_ _2\"></span> 7.250  migliaia  al<span class=\"_ _1\"></span>  31  dicembre  2022,  r<span class=\"_ _1\"></span>ispetto  agli  Euro  <span class=\"fc8\">21.626</span> <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>igliaia  al <span class=\"_ _f\"> </span>31  dicembre  2021<span class=\"_ _1\"></span>;  tali  credi<span class=\"_ _1\"></span>ti  sono<span class=\"_ _68\"> </span> principalmente <span class=\"_ _1\"></span>relativi alla vendita d<span class=\"_ _1\"></span>i elettrodi nell\u2019ambito d<span class=\"_ _1\"></span>el contratto di fornitu<span class=\"_ _1\"></span>ra \u201c<span class=\"_ _0\"></span><span class=\"ff7\">Tool Manufacturing an<span class=\"_ _1\"></span>d Services<span class=\"_ _68\"> </span></span><span class=\"ff7\"> </span>Agreement\u201d<span class=\"ff2\"> inizial<span class=\"_ _1\"></span>mente stipulato in d<span class=\"_ _1\"></span>ata 1 aprile 2015 con tk nuc<span class=\"_ _1\"></span>era e successiv<span class=\"_ _1\"></span>amente modificato. </span><span class=\"ff2\"> </span>136 Gli <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>debiti <span class=\"_ _2\"></span>correnti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _c\"></span>Collegate <span class=\"_ _c\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>33.024 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2022, <span class=\"_ _c\"></span>rispetto <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro<span class=\"_ _68\"> </span> 25.722<span class=\"fc0\"> <span class=\"_ _d\"></span>migliaia <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _5\"></span>2021, <span class=\"_ _d\"></span>sono <span class=\"_ _5\"></span>relativi <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>anticipi <span class=\"_ _5\"></span>ottenu<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>con <span class=\"_ _d\"></span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _d\"></span>principalmente <span class=\"_ _d\"></span>al <span class=\"_ _5\"></span>suddetto<span class=\"_ _68\"> </span></span><span class=\"fc0\"> </span>contratto di forn<span class=\"_ _1\"></span>itura.<span class=\"_ _68\"> </span> La tabella <span class=\"_ _1\"></span>di segu<span class=\"_ _1\"></span>ito ripor<span class=\"_ _1\"></span>ta il p<span class=\"_ _1\"></span>rospetto di <span class=\"_ _1\"></span>dettaglio d<span class=\"_ _1\"></span>ei valori <span class=\"_ _1\"></span>economic<span class=\"_ _1\"></span>i relativi a<span class=\"_ _1\"></span> transaz<span class=\"_ _1\"></span>ioni con <span class=\"_ _1\"></span>parti co<span class=\"_ _1\"></span>rrelate per <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span><span class=\"ls8\">li<span class=\"_ _68\"> </span></span><span class=\"ls8\"> </span>esercizi chiusi <span class=\"_ _1\"></span>al 31 dicembre 2022 e 2021:<span class=\"_ _1\"></span> (in migliai<span class=\"_ _1\"></span>a di Euro)<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Controllant<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Collegate<span class=\"_ _68\"> </span> Altre Parti<span class=\"_ _1\"></span> Correlate<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> Totale voce<span class=\"_ _1\"></span> di<span class=\"_ _68\"> </span> bilancio<span class=\"_ _68\"> </span> Incidenz<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span> sulla voce<span class=\"_ _68\"> </span> di bilancio<span class=\"_ _68\"> </span> Ricavi<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022  -     148.286  38<span class=\"ls0\"> </span>  <span class=\"ff4 ls0\">148.32<span class=\"_ _1\"></span>4 </span><span class=\"ff4 ls0\"> </span>        852.82<span class=\"_ _1\"></span>6 17,4%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 dicem<span class=\"_ _1\"></span>bre 2021<span class=\"_ _68\"> </span> -<span class=\"fc8\"> </span>97.417<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>    <span class=\"ff4 ls0\">97.4<span class=\"_ _1\"></span>17<span class=\"fc8\"> </span></span>     615.87<span class=\"_ _1\"></span>8<span class=\"fc8\"> </span>15,8%<span class=\"_ _68\"> </span> Altri proven<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            56   696  -  <span class=\"ff4\">752 </span><span class=\"ff4\"> </span>6.451 11,7%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021<span class=\"_ _68\"> </span> 54<span class=\"fc8 ls0\"> </span>740<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>794<span class=\"fc8\"> </span>4.009<span class=\"fc8\"> </span>19,8%<span class=\"_ _68\"> </span> Consumo d<span class=\"_ _1\"></span>i materie pr<span class=\"_ _1\"></span>ime, sussidiari<span class=\"_ _1\"></span>e,  di consumo <span class=\"_ _1\"></span>e di merci<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022  -     1.056  -  <span class=\"ff4\">1.056 </span><span class=\"ff4\"> </span>399.904 0,3%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021<span class=\"_ _68\"> </span> -<span class=\"fc8\"> </span>480<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>480<span class=\"fc8\"> </span>289.578<span class=\"fc8\"> </span>0,2%<span class=\"_ _68\"> </span> Costi per s<span class=\"_ _1\"></span>ervizi<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 dicem<span class=\"_ _1\"></span>bre 2022            88           499  1.030  <span class=\"ff4\">1.617 </span><span class=\"ff4\"> </span>161.819 1,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  88   672  826  1.586  116.868 1,4%<span class=\"_ _68\"> </span> Costi del pe<span class=\"_ _1\"></span>rsonale<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            -<span class=\"ls1\">  </span><span class=\"ls1\"> <span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>           -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> 2  <span class=\"ff4 ls2\">2 <span class=\"ls0\"> </span></span>154.561 0,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  -     -    -  <span class=\"ff4\">-  </span><span class=\"ff4\">  </span>116.067 0,0%<span class=\"_ _68\"> </span> Altri costi <span class=\"_ _1\"></span>operativi<span class=\"ff2\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            -<span class=\"ls1\">  </span><span class=\"ls1\"> <span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>           -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> 3  <span class=\"ff4 ls2\">3 <span class=\"ls0\"> </span></span>9.676<span class=\"_ _68\"> </span> 0,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  -     -    1  <span class=\"ff4 ls2\">1 <span class=\"ls0\"> </span></span>9.427<span class=\"_ _68\"> </span> 0,0%<span class=\"_ _68\"> </span> Oneri finanz<span class=\"_ _1\"></span>iari<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            -<span class=\"ls1\">  </span><span class=\"ls1\"> <span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>           -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> 1  <span class=\"ff4 ls2\">1 <span class=\"ls0\"> </span></span>27.688 0,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  -     -    -  <span class=\"ff4\">- </span><span class=\"ff4\">   </span>16.330 0,0%<span class=\"_ _68\"> </span> I <span class=\"_ _2\"></span>rapporti <span class=\"_ _c\"></span>economic<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Collegate<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ricavi, <span class=\"_ _c\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>148.286 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _2\"></span>nel<span class=\"_ _68\"> </span> 2022, <span class=\"_ _c\"></span>rispet<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>97.417 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>nel <span class=\"_ _c\"></span>2021, <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _c\"></span>vendita <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>elettrodi <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>forza <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>contrat<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>fornitura<span class=\"_ _68\"> </span> \u201cTool Manufac<span class=\"_ _1\"></span>turing and Services<span class=\"_ _1\"></span> Agreement\u201d<span class=\"ff2\"> menzionato <span class=\"_ _1\"></span>in precedenza.<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>I costi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>servizi v<span class=\"_ _68\"> </span><span class=\"_ _1\"></span>erso Altre<span class=\"_ _68\"> </span> <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>correlate <span class=\"_ _1\"></span>includono <span class=\"_ _1\"></span>gli emolum<span class=\"_ _1\"></span>enti ai<span class=\"_ _1\"></span> membri <span class=\"_ _1\"></span>del Co<span class=\"_ _1\"></span>nsiglio <span class=\"_ _1\"></span>di Ammin<span class=\"_ _1\"></span>istrazione <span class=\"_ _1\"></span>per<span class=\"_ _68\"> </span>Euro <span class=\"_ _2\"></span>819 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2022, <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>675 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2021, <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>77 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>non <span class=\"_ _0\"></span>ancora <span class=\"_ _2\"></span>liqui<span class=\"_ _1\"></span>dati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _68\"> </span> dicembre 2022.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "13. <span class=\"_ _2c\"> </span>Proventi finanzia<span class=\"_ _1\"></span>ri<span class=\"ff2\"> </span><span class=\"ff2\"> </span>La tabella che <span class=\"_ _1\"></span>segue riporta il pro<span class=\"_ _1\"></span>spetto di dettaglio<span class=\"_ _1\"></span> dei proventi finanziari pe<span class=\"_ _1\"></span>r gli esercizi chiusi <span class=\"_ _1\"></span>al 31 dicemb<span class=\"_ _1\"></span>re 2022 <span class=\"ls6\">e<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span>2021.<span class=\"_ _68\"> </span><div class=\"c w150 h51\" style=\"left:-42.29074px; bottom:-1.2502708px;\"><div class=\"t m0 xe7 h30 y3b6 ff4 fs7 fc0 sc0 ls0 ws0\">Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w151 he1\" style=\"left:444.3655px; bottom:109.061646px;\"><div class=\"t m0 x13 h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w144 he1\" style=\"left:573.5985px; bottom:109.061646px;\"><div class=\"t m0 x13 h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w150 he1\" style=\"left:444.3655px; bottom:94.86566px;\"><div class=\"t m0 x8b he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f he1\" style=\"left:-3.8875122px; bottom:81.449646px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Differenze cambio attive </div></div><div class=\"c w151 he1\" style=\"left:444.3655px; bottom:81.449646px;\"><div class=\"t m0 x31 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">       20.700  </div></div><div class=\"c w144 he1\" style=\"left:573.5985px; bottom:81.449646px;\"><div class=\"t m0 xd7 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">11.290<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f he3\" style=\"left:-3.8875122px; bottom:68.00763px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff7\">fair value</span> </div></div><div class=\"c w151 he3\" style=\"left:444.3655px; bottom:68.00763px;\"><div class=\"t m0 x31 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">         1.847  </div></div><div class=\"c w144 he3\" style=\"left:573.5985px; bottom:68.00763px;\"><div class=\"t m0 x77 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">1.724<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f hde\" style=\"left:-3.8875122px; bottom:54.43567px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Proventi da crediti iscritti nelle attivit\u00e0 finanziarie  </div></div><div class=\"c w151 hde\" style=\"left:444.3655px; bottom:54.43567px;\"><div class=\"t m0 x31 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">              96  </div></div><div class=\"c w144 hde\" style=\"left:573.5985px; bottom:54.43567px;\"><div class=\"t m0 x7 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">9<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f he1\" style=\"left:-3.8875122px; bottom:41.019653px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Proventi finanziari da banche/crediti finanziari </div></div><div class=\"c w151 he1\" style=\"left:444.3655px; bottom:41.019653px;\"><div class=\"t m0 x31 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">            713  </div></div><div class=\"c w144 he1\" style=\"left:573.5985px; bottom:41.019653px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc8 sc0 ls2 ws0\">282<span class=\"ls0\"> </span></div></div><div class=\"c w14f he1\" style=\"left:-3.8875122px; bottom:27.603638px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Interessi da clienti<span class=\"_ _68\"> </span> </div></div><div class=\"c w151 he1\" style=\"left:444.3655px; bottom:27.603638px;\"><div class=\"t m0 x10e h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w144 he1\" style=\"left:573.5985px; bottom:27.603638px;\"><div class=\"t m0 x7 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">2<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f he1\" style=\"left:-3.8875122px; bottom:14.187683px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Altri proventi finanziari </div></div><div class=\"c w151 he1\" style=\"left:444.3655px; bottom:14.187683px;\"><div class=\"t m0 x31 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">            149  </div></div><div class=\"c w144 he1\" style=\"left:573.5985px; bottom:14.187683px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc8 sc0 ls2 ws0\">149<span class=\"ls0\"> </span></div></div><div class=\"c w14f hde\" style=\"left:-3.8875122px; bottom:-0.008361816px;\"><div class=\"t m0 x68 h30 y846 ff4 fs7 fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c w151 hde\" style=\"left:444.3655px; bottom:-0.008361816px;\"><div class=\"t m0 x31 h30 y846 ff4 fs7 fc8 sc0 ls0 ws0\">       23.505  </div></div><div class=\"c w144 hde\" style=\"left:573.5985px; bottom:-0.008361816px;\"><div class=\"t m0 x15 h30 y846 ff4 fs7 fc0 sc0 ls0 ws0\">           13.456  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "13.  Proventi finanziari La tabella che segue riporta il prospetto di dettaglio dei proventi finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Differenze cambio attive       20.700 11.290 Adeguamento strumenti finanziari al fair value          1.847 1.724 Proventi da crediti iscritti nelle attivit\u00e0 finanziarie               96 9 Proventi finanziari da banche/crediti finanziari            713 282 Interessi da clienti - 2 Altri proventi finanziari            149 149 Totale       23.505            13.456 14.  Oneri finanziari La tabella che segue riporta il prospetto di dettaglio degli oneri finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Interessi bancari/finanziamenti        6.417 4.663 Differenze cambio passive      19.371 6.190 Adeguamento strumenti finanziari al fair value               - 3.788 Oneri finanziari su costo del lavoro           306 240 Spese bancarie           997 664 Altri oneri finanziari           597 785 Totale      27.688            16.330  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "13.  Proventi finanziari La tabella che segue riporta il prospetto di dettaglio dei proventi finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Differenze cambio attive       20.700 11.290 Adeguamento strumenti finanziari al fair value          1.847 1.724 Proventi da crediti iscritti nelle attivit\u00e0 finanziarie               96 9 Proventi finanziari da banche/crediti finanziari            713 282 Interessi da clienti - 2 Altri proventi finanziari            149 149 Totale       23.505            13.456 14.  Oneri finanziari La tabella che segue riporta il prospetto di dettaglio degli oneri finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Interessi bancari/finanziamenti        6.417 4.663 Differenze cambio passive      19.371 6.190 Adeguamento strumenti finanziari al fair value               - 3.788 Oneri finanziari su costo del lavoro           306 240 Spese bancarie           997 664 Altri oneri finanziari           597 785 Totale      27.688            16.330  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "13.  Proventi finanziari La tabella che segue riporta il prospetto di dettaglio dei proventi finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Differenze cambio attive       20.700 11.290 Adeguamento strumenti finanziari al fair value          1.847 1.724 Proventi da crediti iscritti nelle attivit\u00e0 finanziarie               96 9 Proventi finanziari da banche/crediti finanziari            713 282 Interessi da clienti - 2 Altri proventi finanziari            149 149 Totale       23.505            13.456 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "13.  Proventi finanziari La tabella che segue riporta il prospetto di dettaglio dei proventi finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Differenze cambio attive       20.700 11.290 Adeguamento strumenti finanziari al fair value          1.847 1.724 Proventi da crediti iscritti nelle attivit\u00e0 finanziarie               96 9 Proventi finanziari da banche/crediti finanziari            713 282 Interessi da clienti - 2 Altri proventi finanziari            149 149 Totale       23.505            13.456 14.  Oneri finanziari La tabella che segue riporta il prospetto di dettaglio degli oneri finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Interessi bancari/finanziamenti        6.417 4.663 Differenze cambio passive      19.371 6.190 Adeguamento strumenti finanziari al fair value               - 3.788 Oneri finanziari su costo del lavoro           306 240 Spese bancarie           997 664 Altri oneri finanziari           597 785 Totale      27.688            16.330  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-613": {
   "value": "13.  Proventi finanziari La tabella che segue riporta il prospetto di dettaglio dei proventi finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Differenze cambio attive       20.700 11.290 Adeguamento strumenti finanziari al fair value          1.847 1.724 Proventi da crediti iscritti nelle attivit\u00e0 finanziarie               96 9 Proventi finanziari da banche/crediti finanziari            713 282 Interessi da clienti - 2 Altri proventi finanziari            149 149 Totale       23.505            13.456 14.  Oneri finanziari La tabella che segue riporta il prospetto di dettaglio degli oneri finanziari per gli esercizi chiusi al 31 dicembre 2022 e 2021. Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Interessi bancari/finanziamenti        6.417 4.663 Differenze cambio passive      19.371 6.190 Adeguamento strumenti finanziari al fair value               - 3.788 Oneri finanziari su costo del lavoro           306 240 Spese bancarie           997 664 Altri oneri finanziari           597 785 Totale      27.688            16.330  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "<div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-654.98035px;\"><div class=\"t m0 x2 h2 y53a ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 he y576 ff4 fs0 fc0 sc0 ls0 ws0\">14. <span class=\"_ _2c\"> </span>Oneri finanziari<span class=\"_ _1\"></span> </div><div class=\"t m0 x2 h3 y337 ff2 fs0 fc0 sc0 ls0 ws0\">La t<span class=\"_ _0\"></span>abella che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>prospetto di <span class=\"_ _0\"></span>dettaglio degli <span class=\"_ _0\"></span>oneri finanziari <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span></div><div class=\"t m0 x2 h3 y8a ff2 fs0 fc0 sc0 ls0 ws0\">2021.  </div></div><div class=\"c w150 h51\" style=\"left:448.25613px; bottom:143.40167px;\"><div class=\"t m0 xe7 h30 y3b6 ff4 fs7 fc0 sc0 ls0 ws0\">Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w151 h12b\" style=\"left:448.25613px; bottom:127.13867px;\"><div class=\"t m0 x13 h30 yc4c ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w144 h12b\" style=\"left:577.48914px; bottom:127.13867px;\"><div class=\"t m0 x13 h30 yc4c ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w150 h115\" style=\"left:448.25613px; bottom:110.91467px;\"><div class=\"t m0 x8b he2 y672 ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f h115\" style=\"left:0.003112793px; bottom:95.31464px;\"><div class=\"t m0 x68 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">Interessi bancari/finanziamenti </div></div><div class=\"c w151 h115\" style=\"left:448.25613px; bottom:95.31464px;\"><div class=\"t m0 x16 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">        6.417  </div></div><div class=\"c w144 h115\" style=\"left:577.48914px; bottom:95.31464px;\"><div class=\"t m0 x77 h21 y672 ff2 fs7 fc8 sc0 ls0 ws0\">4.663<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f h115\" style=\"left:0.003112793px; bottom:79.71466px;\"><div class=\"t m0 x68 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">Differenze cambio passive </div></div><div class=\"c w151 h115\" style=\"left:448.25613px; bottom:79.71466px;\"><div class=\"t m0 x16 h21 y11b ff2 fs7 fc8 sc0 ls1 ws0\">      <span class=\"ls0\">19.371 </span><span class=\"ls0\"> </span></div></div><div class=\"c w144 h115\" style=\"left:577.48914px; bottom:79.71466px;\"><div class=\"t m0 x77 h21 y672 ff2 fs7 fc8 sc0 ls0 ws0\">6.190<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f h115\" style=\"left:0.003112793px; bottom:64.114624px;\"><div class=\"t m0 x68 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff7\">fair value</span> </div></div><div class=\"c w151 h115\" style=\"left:448.25613px; bottom:64.114624px;\"><div class=\"t m0 x1c h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">              -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></div><div class=\"c w144 h115\" style=\"left:577.48914px; bottom:64.114624px;\"><div class=\"t m0 x77 h21 y672 ff2 fs7 fc8 sc0 ls0 ws0\">3.788<span class=\"_ _68\"> </span> </div></div><div class=\"c w14f h115\" style=\"left:0.003112793px; bottom:48.51465px;\"><div class=\"t m0 x68 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">Oneri finanziari su costo del lavoro </div></div><div class=\"c w151 h115\" style=\"left:448.25613px; bottom:48.51465px;\"><div class=\"t m0 x16 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">           306  </div></div><div class=\"c w144 h115\" style=\"left:577.48914px; bottom:48.51465px;\"><div class=\"t m0 x51 h21 y672 ff2 fs7 fc8 sc0 ls2 ws0\">240<span class=\"ls0\"> </span></div></div><div class=\"c w14f h115\" style=\"left:0.003112793px; bottom:32.914673px;\"><div class=\"t m0 x68 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">Spese bancarie </div></div><div class=\"c w151 h115\" style=\"left:448.25613px; bottom:32.914673px;\"><div class=\"t m0 x16 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">           997  </div></div><div class=\"c w144 h115\" style=\"left:577.48914px; bottom:32.914673px;\"><div class=\"t m0 x51 h21 y672 ff2 fs7 fc8 sc0 ls2 ws0\">664<span class=\"ls0\"> </span></div></div><div class=\"c w14f h115\" style=\"left:0.003112793px; bottom:17.314636px;\"><div class=\"t m0 x68 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">Altri oneri finanziari </div></div><div class=\"c w151 h115\" style=\"left:448.25613px; bottom:17.314636px;\"><div class=\"t m0 x16 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">           <span class=\"ls11\">59</span>7<span class=\"_ _0\"></span>  </div></div><div class=\"c w144 h115\" style=\"left:577.48914px; bottom:17.314636px;\"><div class=\"t m0 x51 h21 y672 ff2 fs7 fc8 sc0 ls2 ws0\">785<span class=\"ls0\"> </span></div></div><div class=\"c w14f h113\" style=\"left:0.003112793px; bottom:-0.0013427734px;\"><div class=\"t m0 x68 h30 y910 ff4 fs7 fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c w151 h113\" style=\"left:448.25613px; bottom:-0.0013427734px;\"><div class=\"t m0 x16 h30 y846 ff4 fs7 fc8 sc0 ls1 ws0\">      <span class=\"ls0\">27.688 </span><span class=\"ls0\"> </span></div></div><div class=\"c w144 h113\" style=\"left:577.48914px; bottom:-0.0013427734px;\"><div class=\"t m0 x15 h30 y910 ff4 fs7 fc0 sc0 ls0 ws0\">           16.330<span class=\"_ _68\"> </span>  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "14. <span class=\"_ _2c\"> </span>Oneri finanziari<span class=\"_ _1\"></span> La t<span class=\"_ _0\"></span>abella che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>prospetto di <span class=\"_ _0\"></span>dettaglio degli <span class=\"_ _0\"></span>oneri finanziari <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span>2021.  Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Interessi bancari/finanziamenti         6.417  4.663<span class=\"_ _68\"> </span> Differenze cambio passive       <span class=\"ls0\">19.371 </span><span class=\"ls0\"> </span>6.190<span class=\"_ _68\"> </span> Adeguamento strumenti finanziari al <span class=\"ff7\">fair value</span>               -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> 3.788<span class=\"_ _68\"> </span> Oneri finanziari su costo del lavoro            306  240<span class=\"ls0\"> </span>Spese bancarie            997  664<span class=\"ls0\"> </span>Altri oneri finanziari            <span class=\"ls11\">59</span>7<span class=\"_ _0\"></span>  785<span class=\"ls0\"> </span>Totale       <span class=\"ls0\">27.688 </span><span class=\"ls0\"> </span>           16.330<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "14. <span class=\"_ _2c\"> </span>Oneri finanziari<span class=\"_ _1\"></span> La t<span class=\"_ _0\"></span>abella che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>prospetto di <span class=\"_ _0\"></span>dettaglio degli <span class=\"_ _0\"></span>oneri finanziari <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 202<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span><span class=\"ls6\">e<span class=\"_ _68\"> </span></span><span class=\"ls6\"> </span>2021.  Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Interessi bancari/finanziamenti         6.417  4.663<span class=\"_ _68\"> </span> Differenze cambio passive       <span class=\"ls0\">19.371 </span><span class=\"ls0\"> </span>6.190<span class=\"_ _68\"> </span> Adeguamento strumenti finanziari al <span class=\"ff7\">fair value</span>               -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> 3.788<span class=\"_ _68\"> </span> Oneri finanziari su costo del lavoro            306  240<span class=\"ls0\"> </span>Spese bancarie            997  664<span class=\"ls0\"> </span>Altri oneri finanziari            <span class=\"ls11\">59</span>7<span class=\"_ _0\"></span>  785<span class=\"ls0\"> </span>Totale       <span class=\"ls0\">27.688 </span><span class=\"ls0\"> </span>           16.330<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "<div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-468.85535px;\"><div class=\"t m0 x2 h3 yc54 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 he yc55 ff4 fs0 fc0 sc0 ls0 ws0\">15. <span class=\"_ _2c\"> </span>Imposte sul reddito d<span class=\"_ _1\"></span>i esercizio  </div><div class=\"t m0 x2 h3 ya61 ff2 fs0 fc0 sc0 ls0 ws0\">La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>dettaglio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>imposte sul reddito di <span class=\"_ _0\"></span>esercizio <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 y8cc ff2 fs0 fc0 sc0 ls0 ws0\">dicembre 2022 e 2021.<span class=\"_ _1\"></span> </div></div><div class=\"c w154 he1\" style=\"left:412.87012px; bottom:82.66968px;\"><div class=\"t m0 x4d h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w155 he1\" style=\"left:412.87012px; bottom:68.62964px;\"><div class=\"t m0 x89 h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w156 he1\" style=\"left:559.2371px; bottom:68.62964px;\"><div class=\"t m0 x89 h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w154 he1\" style=\"left:412.87012px; bottom:54.433655px;\"><div class=\"t m0 x51 he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w153 he1\" style=\"left:0.003112793px; bottom:41.01764px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Imposte correnti<span class=\"_ _68\"> </span> </div></div><div class=\"c w155 he1\" style=\"left:412.87012px; bottom:41.01764px;\"><div class=\"t m0 x53 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">34.098<span class=\"_ _68\"> </span> </div></div><div class=\"c w156 he1\" style=\"left:559.2371px; bottom:41.01764px;\"><div class=\"t m0 x53 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">26.185<span class=\"_ _68\"> </span> </div></div><div class=\"c w153 he1\" style=\"left:0.003112793px; bottom:27.601654px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Imposte differite attive e passive<span class=\"_ _68\"> </span> </div></div><div class=\"c w155 he1\" style=\"left:412.87012px; bottom:27.601654px;\"><div class=\"t m0 x105 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">(6.425)<span class=\"_ _68\"> </span> </div></div><div class=\"c w156 he1\" style=\"left:559.2371px; bottom:27.601654px;\"><div class=\"t m0 x40 h21 y11b ff2 fs7 fc8 sc0 ls2 ws0\">863<span class=\"ls0\"> </span></div></div><div class=\"c w153 hde\" style=\"left:0.003112793px; bottom:14.029663px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Imposte anni precedenti<span class=\"_ _68\"> </span> </div></div><div class=\"c w155 hde\" style=\"left:412.87012px; bottom:14.029663px;\"><div class=\"t m0 x62 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">3.092<span class=\"_ _68\"> </span> </div></div><div class=\"c w156 hde\" style=\"left:559.2371px; bottom:14.029663px;\"><div class=\"t m0 x11d h21 y846 ff2 fs7 fc8 sc0 ls2 ws0\">60<span class=\"ls0\"> </span></div></div><div class=\"c w153 he1\" style=\"left:0.003112793px; bottom:-0.010345459px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale </div></div><div class=\"c w155 he1\" style=\"left:412.87012px; bottom:-0.010345459px;\"><div class=\"t m0 xc h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">        30.765  </div></div><div class=\"c w156 he1\" style=\"left:559.2371px; bottom:-0.010345459px;\"><div class=\"t m0 x53 h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">27.108<span class=\"_ _68\"> </span> </div></div>Attivit\u00e0 per impos<span class=\"_ _1\"></span>te anticipate e passivit\u00e0 per <span class=\"_ _1\"></span>imposte differit<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>Le <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>imposte <span class=\"_ _d\"></span>anticipat<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>Gruppo <span class=\"_ _d\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _d\"></span>2022 <span class=\"_ _d\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">13.096<span class=\"fs7\"> <span class=\"_ _c\"></span></span>migliaia</span> <span class=\"_ _d\"></span>(Euro <span class=\"_ _d\"></span>8.220<span class=\"_ _68\"> </span> migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2021); <span class=\"_ _0\"></span>mentre <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte differite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Gruppo al <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>ammon<span class=\"_ _1\"></span>tano <span class=\"_ _0\"></span>a<span class=\"_ _68\"> </span> Euro <span class=\"fc8\">8.664<span class=\"fs7\"> </span>migliaia</span> (Eu<span class=\"_ _1\"></span>ro 8.066 migliaia <span class=\"_ _1\"></span>al 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"lsa\">).</span> Le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>imposte anticipate <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>passivit\u00e0 per <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>differite sono <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>ensate <span class=\"_ _0\"></span>quando esiste <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>diritto <span class=\"_ _0\"></span>legal<span class=\"_ _2\"></span>e a<span class=\"_ _68\"> </span> compensare <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferiscono alla <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edesima gi<span class=\"_ _0\"></span>urisd<span class=\"_ _1\"></span>izione<span class=\"_ _68\"> </span> fiscale. <span class=\"_ _5\"> </span><span class=\"ff5\">Per <span class=\"_ _10\"> </span>una <span class=\"_ _d\"> </span>m<span class=\"_ _0\"></span>igliore <span class=\"_ _d\"> </span>com<span class=\"_ _0\"></span>parabi<span class=\"_ _1\"></span>lit\u00e0, <span class=\"_ _5\"> </span>i<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span>dati <span class=\"_ _5\"> </span>dell\u2019esercizio <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>confronto <span class=\"_ _5\"> </span>sono <span class=\"_ _5\"> </span>stati <span class=\"_ _10\"> </span>riclass<span class=\"_ _1\"></span>ificati <span class=\"_ _5\"> </span>per <span class=\"_ _10\"> </span>rifl<span class=\"_ _1\"></span>ettere <span class=\"_ _5\"> </span>tale<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>compensazione. Le impos<span class=\"_ _1\"></span>te differite attive sulle perdite<span class=\"_ _1\"></span> fiscali riportabili a nuovo sono riconos<span class=\"_ _1\"></span>ciute nella misura in cui<span class=\"_ _1\"></span> il realizzo dei b<span class=\"_ _1\"></span>enefici fiscali at<span class=\"_ _1\"></span>traverso il manifest<span class=\"_ _1\"></span>arsi di futuri imponi<span class=\"_ _1\"></span>bili fiscali p<span class=\"_ _1\"></span>ositivi sia ritenuto p<span class=\"_ _1\"></span>robabile.<span class=\"_ _0\"></span> Nell\u2019esercizio <span class=\"_ _d\"></span>sono<span class=\"ff2\"> <span class=\"_ _d\"></span>state <span class=\"_ _d\"></span>imputate <span class=\"_ _d\"></span>imposte <span class=\"_ _d\"></span>differite <span class=\"_ _d\"></span>calcolate <span class=\"_ _d\"></span>sulle <span class=\"_ _d\"></span>differen<span class=\"_ _1\"></span>ze <span class=\"_ _d\"></span>temporanee <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>il <span class=\"_ _5\"></span>valore<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>attribuito <span class=\"_ _d\"></span>ad<span class=\"_ _1\"></span> </span>attivit\u00e0 e pass<span class=\"_ _1\"></span>ivit\u00e0 secondo criteri <span class=\"_ _1\"></span>civilistici ed il va<span class=\"_ _1\"></span>lore attribuito ai fin<span class=\"_ _1\"></span>i fiscali.  Tali differenze<span class=\"_ _1\"></span> sono originate p<span class=\"_ _1\"></span>revalentemente da<span class=\"_ _1\"></span> scostamenti tra <span class=\"ff5\">il <span class=\"_ _1\"></span>risultato prima del<span class=\"_ _1\"></span>le imposte e <span class=\"_ _1\"></span>l\u2019imponibile fisc<span class=\"_ _1\"></span>ale,<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>che hanno origine <span class=\"_ _1\"></span>in un esercizio e s<span class=\"_ _1\"></span>i annullano in uno <span class=\"_ _1\"></span>o pi\u00f9 esercizi success<span class=\"_ _1\"></span>ivi.  Nei prospetti che seguono <span class=\"_ _1\"></span><span class=\"ls16\">si<span class=\"ls0\"> riportano <span class=\"ls8\">le</span> variazioni inte<span class=\"_ _1\"></span>rvenute nel corso degli eser<span class=\"_ _1\"></span>cizi 2022 <span class=\"_ _e\"> </span>e <span class=\"_ _21\"> </span>2021 <span class=\"_ _21\"> </span>della<span class=\"_ _1\"></span> <span class=\"_ _21\"> </span>differenza<span class=\"_ _1\"></span> </span></span>netta tra attivit\u00e0 pe<span class=\"_ _1\"></span>r imposte anticipa<span class=\"_ _1\"></span>te e passivit\u00e0 per i<span class=\"_ _1\"></span>mposte differite.<span class=\"_ _68\"> </span> Al 31<span class=\"_ _68\"> </span> dicembre<span class=\"_ _68\"> </span> 2021<span class=\"_ _68\"> </span> (Addebiti)<span class=\"_ _68\"> </span> accrediti a<span class=\"_ _68\"> </span> conto<span class=\"_ _68\"> </span> economico<span class=\"_ _68\"> </span> (Addebiti)<span class=\"_ _68\"> </span> accrediti a<span class=\"_ _68\"> </span> patrimonio<span class=\"_ _68\"> </span> netto<span class=\"_ _68\"> </span> Differenze di<span class=\"_ _68\"> </span> conversione<span class=\"_ _68\"> </span> Al 31<span class=\"_ _68\"> </span> dicembre<span class=\"_ _68\"> </span> 2022<span class=\"_ _68\"> </span> (in migliaia di Euro)<span class=\"_ _68\"> </span> Immobili, impianti e<span class=\"_ _68\"> </span> macchinari<span class=\"_ _68\"> </span> (5.479)<span class=\"_ _68\"> </span> (4.942)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 162<span class=\"ls0\"> </span>(10.219)<span class=\"_ _68\"> </span> Attivit\u00e0 immateriali<span class=\"_ _68\"> </span> (12.495)<span class=\"_ _68\"> </span> 9.861<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> (317)<span class=\"_ _68\"> </span> (2.951)<span class=\"_ _68\"> </span> Partecipazioni contabilizzate<span class=\"_ _68\"> </span> con il metodo del patrimonio<span class=\"_ _68\"> </span> netto<span class=\"_ _68\"> </span> (83)<span class=\"_ _68\"> </span> 13<span class=\"ls0\"> </span>(22)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> (217)<span class=\"_ _68\"> </span> Crediti commerciali e<span class=\"_ _68\"> </span> magazzino<span class=\"_ _68\"> </span> 5.019<span class=\"_ _68\"> </span> (332)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> (29)<span class=\"_ _68\"> </span> 4.658<span class=\"_ _68\"> </span> Attivit\u00e0/Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span> 132<span class=\"ls0\"> </span>207<span class=\"ls0\"> </span>(192)<span class=\"_ _68\"> </span> 8<span class=\"_ _68\"> </span> 280<span class=\"ls0\"> </span>Altre attivit\u00e0<span class=\"_ _68\"> </span> 455<span class=\"ls0\"> </span>676<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span> 20<span class=\"ls0\"> </span>1.151<span class=\"_ _68\"> </span> Benefici ai dipendenti<span class=\"_ _68\"> </span> 461<span class=\"ls0\"> </span>953<span class=\"ls0\"> </span>(2.105)<span class=\"_ _68\"> </span> 70<span class=\"ls0\"> </span>(621)<span class=\"_ _68\"> </span> Fondi per rischi ed oneri<span class=\"_ _68\"> </span> 6.120<span class=\"_ _68\"> </span> 914<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span> 150<span class=\"ls0\"> </span>7.184<span class=\"_ _68\"> </span> Debiti commerciali<span class=\"_ _68\"> </span> 2.865<span class=\"_ _68\"> </span> 635<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span> 175<span class=\"ls0\"> </span>3.675<span class=\"_ _68\"> </span> Altre passivit\u00e0<span class=\"_ _68\"> </span> 2.774<span class=\"_ _68\"> </span> (970)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> (104)<span class=\"_ _68\"> </span> 1.700<span class=\"_ _68\"> </span> Altre minori<span class=\"_ _68\"> </span> 385<span class=\"ls0\"> </span>(590)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 37<span class=\"ls0\"> </span>(168)<span class=\"_ _68\"> </span> 154<span class=\"ls0\"> </span>6.425<span class=\"_ _68\"> </span> (2.319)<span class=\"_ _68\"> </span> 172<span class=\"ls0\"> </span>4.432<span class=\"_ _68\"> </span><div class=\"c w1b1 h147\" style=\"left:153.7063px; bottom:121.835754px;\"><div class=\"t m0 x1e h30 yd88 ff4 fs7 fc0 sc0 ls0 ws0\">Al 31<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h30 yd89 ff4 fs7 fc0 sc0 ls0 ws0\">dicembre<span class=\"_ _68\"> </span> </div><div class=\"t m0 x92 h30 yd8a ff4 fs7 fc0 sc0 ls0 ws0\">2020<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b8 h147\" style=\"left:234.07751px; bottom:121.835754px;\"><div class=\"t m0 x60 h30 yd88 ff4 fs7 fc0 sc0 ls0 ws0\">Variazione del<span class=\"_ _68\"> </span> </div><div class=\"t m0 x87 h30 yd89 ff4 fs7 fc0 sc0 ls0 ws0\">perimetro di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h30 yd8a ff4 fs7 fc0 sc0 ls0 ws0\">consolidamento<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b9 h147\" style=\"left:348.2955px; bottom:121.835754px;\"><div class=\"t m0 x11 h30 yd8b ff4 fs7 fc0 sc0 ls0 ws0\">(Addebiti)<span class=\"_ _68\"> </span> </div><div class=\"t m0 x11 h30 yd8c ff4 fs7 fc0 sc0 ls0 ws0\">accrediti a<span class=\"_ _68\"> </span> </div><div class=\"t m0 x34 h30 yd8d ff4 fs7 fc0 sc0 ls0 ws0\">conto<span class=\"_ _68\"> </span> </div><div class=\"t m0 x11 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">economico<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ba h147\" style=\"left:432.2235px; bottom:121.835754px;\"><div class=\"t m0 x6f h30 yd8b ff4 fs7 fc0 sc0 ls0 ws0\">(Addebiti)<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h30 yd8c ff4 fs7 fc0 sc0 ls0 ws0\">accrediti a<span class=\"_ _68\"> </span> </div><div class=\"t m0 x11 h30 yd8d ff4 fs7 fc0 sc0 ls0 ws0\">patrimonio<span class=\"_ _68\"> </span> </div><div class=\"t m0 x20 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"_ _68\"> </span> </div></div><div class=\"c w167 h147\" style=\"left:521.3385px; bottom:121.835754px;\"><div class=\"t m0 x68 h30 yd8c ff4 fs7 fc0 sc0 ls0 ws0\">Differenze di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x11 h30 yd8d ff4 fs7 fc0 sc0 ls0 ws0\">conversione<span class=\"_ _68\"> </span> </div></div><div class=\"c w1bb h147\" style=\"left:612.4685px; bottom:121.835754px;\"><div class=\"t m0 x92 h30 yd88 ff4 fs7 fc0 sc0 ls0 ws0\">Al 31<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h30 yd89 ff4 fs7 fc0 sc0 ls0 ws0\">dicembre<span class=\"_ _68\"> </span> </div><div class=\"t m0 x27 h30 yd8a ff4 fs7 fc0 sc0 ls0 ws0\">2021<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b6 hde\" style=\"left:153.7063px; bottom:107.63977px;\"><div class=\"t m0 x113 he2 y846 ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b0 h1a\" style=\"left:-3.8875122px; bottom:80.8078px;\"><div class=\"t m0 x68 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">Immobili, impianti e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">macchinari<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b1 h1a\" style=\"left:153.7063px; bottom:80.8078px;\"><div class=\"t m0 x20 h21 y8db ff2 fs7 fc0 sc0 ls0 ws0\">(8.195)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b8 h1a\" style=\"left:234.07751px; bottom:80.8078px;\"><div class=\"t m0 x76 h21 y8db ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b9 h1a\" style=\"left:348.2955px; bottom:80.8078px;\"><div class=\"t m0 x17 h21 y8db ff2 fs7 fc0 sc0 ls0 ws0\">2.949<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ba h1a\" style=\"left:432.2235px; bottom:80.8078px;\"><div class=\"t m0 x36 h21 y8db ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w167 h1a\" style=\"left:521.3385px; bottom:80.8078px;\"><div class=\"t m0 x15 h21 y8db ff2 fs7 fc0 sc0 ls0 ws0\">(233)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1bb h1a\" style=\"left:612.4685px; bottom:80.8078px;\"><div class=\"t m0 x25 h21 y8db ff2 fs7 fc0 sc0 ls0 ws0\">(5.479)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b0 he1\" style=\"left:-3.8875122px; bottom:67.391785px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b1 he1\" style=\"left:153.7063px; bottom:67.391785px;\"><div class=\"t m0 x87 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(12.977)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b8 he1\" style=\"left:234.07751px; bottom:67.391785px;\"><div class=\"t m0 x76 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b9 he1\" style=\"left:348.2955px; bottom:67.391785px;\"><div class=\"t m0 x13 h21 y11b ff2 fs7 fc0 sc0 ls2 ws0\">947<span class=\"ls0\"> </span></div></div><div class=\"c w1ba he1\" style=\"left:432.2235px; bottom:67.391785px;\"><div class=\"t m0 x36 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w167 he1\" style=\"left:521.3385px; bottom:67.391785px;\"><div class=\"t m0 x15 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(465)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1bb he1\" style=\"left:612.4685px; bottom:67.391785px;\"><div class=\"t m0 x34 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(12.495)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b0 hea\" style=\"left:-3.8875122px; bottom:26.987793px;\"><div class=\"t m0 x68 h21 y67c ff2 fs7 fc0 sc0 ls0 ws0\">Partecipazioni contabilizzate<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">con il metodo del patrimonio<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b1 hea\" style=\"left:153.7063px; bottom:26.987793px;\"><div class=\"t m0 x17 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">(98)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b8 hea\" style=\"left:234.07751px; bottom:26.987793px;\"><div class=\"t m0 x76 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b9 hea\" style=\"left:348.2955px; bottom:26.987793px;\"><div class=\"t m0 xe7 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">(95)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ba hea\" style=\"left:432.2235px; bottom:26.987793px;\"><div class=\"t m0 x2 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">(15)<span class=\"_ _68\"> </span> </div></div><div class=\"c w167 hea\" style=\"left:521.3385px; bottom:26.987793px;\"><div class=\"t m0 x29 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w1bb hea\" style=\"left:612.4685px; bottom:26.987793px;\"><div class=\"t m0 x18 h21 y481 ff2 fs7 fc0 sc0 ls0 ws0\">(208)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b0 hd4\" style=\"left:-3.8875122px; bottom:-0.00024414062px;\"><div class=\"t m0 x68 h21 y89f ff2 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">magazzino<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b1 hd4\" style=\"left:153.7063px; bottom:-0.00024414062px;\"><div class=\"t m0 x22 h21 yb8 ff2 fs7 fc0 sc0 ls0 ws0\">4.186<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b8 hd4\" style=\"left:234.07751px; bottom:-0.00024414062px;\"><div class=\"t m0 x76 h21 yb8 ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b9 hd4\" style=\"left:348.2955px; bottom:-0.00024414062px;\"><div class=\"t m0 x13 h21 yb8 ff2 fs7 fc0 sc0 ls2 ws0\">665<span class=\"ls0\"> </span></div></div><div class=\"c w1ba hd4\" style=\"left:432.2235px; bottom:-0.00024414062px;\"><div class=\"t m0 x36 h21 yb8 ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w167 hd4\" style=\"left:521.3385px; bottom:-0.00024414062px;\"><div class=\"t m0 x10 h21 yb8 ff2 fs7 fc0 sc0 ls2 ws0\">168<span class=\"ls0\"> </span></div></div><div class=\"c w1bb hd4\" style=\"left:612.4685px; bottom:-0.00024414062px;\"><div class=\"t m0 x71 h21 yb8 ff2 fs7 fc0 sc0 ls0 ws0\">5.019<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b0 he1\" style=\"left:-3.8875122px; bottom:-0.0099487305px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b1 he1\" style=\"left:153.7063px; bottom:-0.0099487305px;\"><div class=\"t m0 x19 h21 y11b ff2 fs7 fc0 sc0 ls2 ws0\">326<span class=\"ls0\"> </span></div></div><div class=\"c w1b8 he1\" style=\"left:234.07751px; bottom:-0.0099487305px;\"><div class=\"t m0 x76 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w1b9 he1\" style=\"left:348.2955px; bottom:-0.0099487305px;\"><div class=\"t m0 xe7 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(12)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ba he1\" style=\"left:432.2235px; bottom:-0.0099487305px;\"><div class=\"t m0 x26 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(336)<span class=\"_ _68\"> </span> </div></div><div class=\"c w167 he1\" style=\"left:521.3385px; bottom:-0.0099487305px;\"><div class=\"t m0 x10 h21 y11b ff2 fs7 fc0 sc0 ls2 ws0\">279<span class=\"ls0\"> </span></div></div><div class=\"c w1bb he1\" style=\"left:612.4685px; bottom:-0.0099487305px;\"><div class=\"t m0 x26 h21 y11b ff2 fs7 fc0 sc0 ls2 ws0\">257<span class=\"ls0\"> </span></div></div>Altre attivit\u00e0<span class=\"_ _68\"> </span> 5.163<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> (4.922)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 214<span class=\"ls0\"> </span>455<span class=\"ls0\"> </span>Benefici ai dipendenti<span class=\"_ _68\"> </span> 3.013<span class=\"_ _68\"> </span> 17<span class=\"ls0\"> </span>(1.837)<span class=\"_ _68\"> </span> (551)<span class=\"_ _68\"> </span> (181)<span class=\"_ _68\"> </span> 461<span class=\"ls0\"> </span>Fondi per rischi ed oneri<span class=\"_ _68\"> </span> 3.644<span class=\"_ _68\"> </span> 1.285<span class=\"_ _68\"> </span> 944<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span> 247<span class=\"ls0\"> </span>6.120<span class=\"_ _68\"> </span> Debiti commerciali<span class=\"_ _68\"> </span> 2.091<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 589<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span> 185<span class=\"ls0\"> </span>2.865<span class=\"_ _68\"> </span> Altre passivit\u00e0<span class=\"_ _68\"> </span> 2.930<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> (196)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 40<span class=\"ls0\"> </span>2.774<span class=\"_ _68\"> </span> Altre minori<span class=\"_ _68\"> </span> (280)<span class=\"_ _68\"> </span> 304<span class=\"ls0\"> </span>105<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span> 256<span class=\"ls0\"> </span>385<span class=\"ls0\"> </span>(197)<span class=\"_ _68\"> </span> 1.606<span class=\"_ _68\"> </span> (863)<span class=\"_ _68\"> </span> (902)<span class=\"_ _68\"> </span> 510<span class=\"ls0\"> </span>154<span class=\"ls0\"> </span>Le <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>anticipate <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>iscritte <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>bilancio <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>perdite <span class=\"_ _2\"></span>pregresse <span class=\"_ _2\"></span>non <span class=\"_ _2\"></span>ancora <span class=\"_ _2\"></span>utilizzate<span class=\"_ _1\"></span> sono pari a comples<span class=\"_ _1\"></span>sivi Euro 2.449 migl<span class=\"_ _1\"></span>iaia.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "15. <span class=\"_ _2c\"> </span>Imposte sul reddito d<span class=\"_ _1\"></span>i esercizio  La <span class=\"_ _2\"></span>tabella <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riporta <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>dettaglio <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>imposte sul reddito di <span class=\"_ _0\"></span>esercizio <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>gli <span class=\"_ _2\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _68\"> </span> dicembre 2022 e 2021.<span class=\"_ _1\"></span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Imposte correnti<span class=\"_ _68\"> </span> 34.098<span class=\"_ _68\"> </span> 26.185<span class=\"_ _68\"> </span> Imposte differite attive e passive<span class=\"_ _68\"> </span> (6.425)<span class=\"_ _68\"> </span> 863<span class=\"ls0\"> </span>Imposte anni precedenti<span class=\"_ _68\"> </span> 3.092<span class=\"_ _68\"> </span> 60<span class=\"ls0\"> </span>Totale         30.765  27.108<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "17 <span class=\"_ _2b\"> </span>Utile per <span class=\"_ _1\"></span>azione<span class=\"_ _68\"> </span> Il <span class=\"_ _0\"></span>30 <span class=\"_ _2\"></span>giugno <span class=\"_ _0\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odificata <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _0\"></span>sociale <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Industrie <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>S.p.A. <span class=\"_ _0\"></span>(si <span class=\"_ _2\"></span>rimanda <span class=\"_ _0\"></span>per<span class=\"_ _68\"> </span> maggiori dettagli alla nota n.29<span class=\"ff5\">), <span class=\"_ _0\"></span>che ora include azion<span class=\"_ _1\"></span>i or<span class=\"_ _0\"></span>dinari<span class=\"_ _1\"></span>e t<span class=\"_ _0\"></span>utte con gli stessi diritti di partecipazione all\u2019utile di<span class=\"_ _1\"></span> </span>periodo. Precedentemente, il <span class=\"_ _0\"></span>capitale sociale <span class=\"_ _0\"></span>era cos<span class=\"_ _0\"></span>tit<span class=\"_ _1\"></span>uito <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>quattro categorie di <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>ordinarie con <span class=\"_ _0\"></span>diversi diritti <span class=\"_ _0\"></span>di<span class=\"_ _68\"> </span> partecipazione <span class=\"_ _2\"></span>all\u2019utile <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>periodo<span class=\"ff2\">: <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>particolare, <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>azioni <span class=\"_ _2\"></span>ordinarie <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>catego<span class=\"_ _1\"></span>rie <span class=\"_ _c\"></span>A, <span class=\"_ _2\"></span>B <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>C <span class=\"_ _2\"></span>partecipavano <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>egual<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>modo ai dividendi o altre distribuzion<span class=\"_ _1\"></span>i, mentre le azioni di categoria D vi partecipavano per un ammontare<span class=\"_ _1\"></span> pari al 10%<span class=\"_ _68\"> </span> della percentual<span class=\"_ _1\"></span>e rappresentata da<span class=\"_ _1\"></span>lle azioni di<span class=\"_ _1\"></span> cat<span class=\"ff5\">egoria D rispetto a<span class=\"_ _1\"></span>l numero tota<span class=\"_ _1\"></span>le di azioni rapp<span class=\"_ _1\"></span>resentative dell\u2019<span class=\"_ _1\"></span>intero<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span>capitale sociale. <span class=\"_ _1\"></span> Le seguenti tabe<span class=\"_ _1\"></span>lle riportano l\u2019u<span class=\"_ _1\"></span>tile per azione base <span class=\"_ _1\"></span>e diluito p<span class=\"ff2\">er gli esercizi chiu<span class=\"_ _1\"></span>si al 31 dicembre 2022 e 2021<span class=\"_ _1\"></span>:  </span><span class=\"ff2\"> </span>2022<span class=\"_ _68\"> </span> 2021<span class=\"_ _68\"> </span> Utile del periodo attribuibile ai soci della controllante distribuibile agli azionisti<span class=\"_ _68\"> </span> (in migliaia di Euro)<span class=\"_ _68\"> </span> 89.564  66.696<span class=\"_ _68\"> </span> Numero medio ponderato di azioni ai fini dell\u2019utile per azione bas<span class=\"_ _1\"></span>e e diluito<span class=\"_ _0\"></span><span class=\"ff2\"> </span>  <span class=\"ls0\">190.180.575</span><span class=\"ls0\"> </span>  <span class=\"ls0\">177.065.493<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>Utile per azione base e diluito per le azioni ordinarie (in Euro)<span class=\"_ _68\"> </span> 0,<span class=\"ls11\">47<span class=\"ls0\"> </span></span><span class=\"ls11\"><span class=\"ls0\"> </span></span>-<span class=\"_ _68\"> </span> Utile per azione base e diluito per le azioni A, B e C (in Euro)<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 0,<span class=\"ls11\">38<span class=\"ls0\"> </span></span>2022<span class=\"_ _68\"> </span> 2021<span class=\"_ _68\"> </span> Utile del periodo attribuibile ai soci della controlla<span class=\"_ _1\"></span>nte distribuibile agli <span class=\"_ _0\"></span>azionisti D (in migliaia di Euro)                -  0,<span class=\"ls11\">20<span class=\"ls0\"> </span></span>Numero medio ponderato di azioni ai fini dell\u2019utile per azione bas<span class=\"_ _1\"></span>e e diluito<span class=\"_ _0\"></span><span class=\"ff2\"> </span>           -  5.306<span class=\"_ _68\"> </span> Utile per azione base e diluito per le azioni D (in Euro)                -  0,04<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "18. <span class=\"_ _2c\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali e avviamento La tabella che segue riporta la composizione<span class=\"_ _1\"></span> e la m<span class=\"_ _0\"></span>ovimen<span class=\"_ _1\"></span>tazione <span class=\"_ _0\"></span>delle attivit\u00e0 immateria<span class=\"_ _1\"></span>li per gli esercizi chiusi al 31<span class=\"_ _68\"> </span>dicembre 2022 e 2021.<span class=\"_ _1\"></span> Avviamento<span class=\"_ _68\"> </span>Diritti di<span class=\"_ _68\"> </span>brevetto<span class=\"_ _68\"> </span>industriale e<span class=\"_ _68\"> </span>diritti di<span class=\"_ _68\"> </span>utilizzazione<span class=\"_ _68\"> </span>delle opere<span class=\"_ _68\"> </span>dell'ingegno<span class=\"_ _68\"> </span>Concessioni,<span class=\"_ _68\"> </span>licenze e<span class=\"_ _68\"> </span>marchi<span class=\"_ _68\"> </span>Know-<span class=\"_ _68\"> </span>how e<span class=\"_ _68\"> </span>Tecnologie<span class=\"_ _68\"> </span>Relazioni<span class=\"_ _68\"> </span>commerciali<span class=\"_ _0\"></span> Costi di<span class=\"_ _68\"> </span>sviluppo<span class=\"_ _68\"> </span>Altre<span class=\"_ _68\"> </span>Immobilizzazioni<span class=\"_ _68\"> </span>in corso e ac<span class=\"_ _0\"></span>conti<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>attivit\u00e0<span class=\"_ _68\"> </span>immateriali<span class=\"_ _68\"> </span>(in migliaia di Euro<span class=\"_ _0\"></span>)<span class=\"_ _68\"> </span>Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2020<span class=\"_ _0\"></span> 61.62512.78032.23147.01447.38714.3498.480<span class=\"_ _68\"> </span>10.955234.821<span class=\"_ _68\"> </span>Variazione del perimetro <span class=\"_ _0\"></span>di consolida<span class=\"_ _0\"></span>mento<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>734<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>734<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>398<span class=\"_ _68\"> </span>1.228<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-82-<span class=\"_ _68\"> </span>5.3757.083<span class=\"_ _68\"> </span>Decrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(411)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-(87)(699)<span class=\"_ _68\"> </span>(205)(1.402)<span class=\"_ _68\"> </span>Svalutazioni<span class=\"_ _0\"></span> (3.187)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-(3.187)<span class=\"_ _68\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>375<span class=\"_ _68\"> </span>649<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-608123<span class=\"_ _68\"> </span>(1.580)<span class=\"_ _68\"> </span>175<span class=\"_ _68\"> </span>Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"_ _68\"> </span>4.788<span class=\"_ _68\"> </span>(34)<span class=\"_ _68\"> </span>1.224<span class=\"_ _68\"> </span>895<span class=\"_ _68\"> </span>2.975957472<span class=\"_ _68\"> </span>31011.587<span class=\"_ _68\"> </span>Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"_ _0\"></span> 63.22614.25334.92147.90950.36215.9098.376<span class=\"_ _68\"> </span>14.855249.811<span class=\"_ _68\"> </span>Incrementi<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>              411 <span class=\"ff4\"> </span>              719 <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>    1.022 <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>                    <span class=\"_ _0\"></span>5.874 <span class=\"ff4\"> </span>          8.<span class=\"_ _0\"></span>026 Decrementi<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>              (75)<span class=\"ff4\"> </span>               <span class=\"_ _0\"></span>(2)<span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>   <span class=\"ls0\">(67)<span class=\"ff4\"> </span></span>                   <span class=\"_ _0\"></span>(126)<span class=\"ff4\"> </span>          (271)<span class=\"_ _68\"> </span>Svalutazioni<span class=\"_ _0\"></span><span class=\"ff4\"> </span>-<span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>(4.323)- <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>(4.323)<span class=\"ls2\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"ff4\"> </span>-<span class=\"ff4\"> </span>              409 <span class=\"ff4\"> </span>           1.820 <span class=\"ff4\"> </span>                6 <span class=\"ff4\"> </span> - <span class=\"ff4\"> </span>     9.498 <span class=\"ff4\"> </span>     540 <span class=\"ff4\"> </span>              <span class=\"_ _0\"></span>(11.869)<span class=\"ff4\"> </span>              403 Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"ff4\"> </span>3.755<span class=\"ff4\"> </span>            (119)<span class=\"ff4\"> </span>               <span class=\"_ _0\"></span>239 <span class=\"ff4\"> </span>         (474)<span class=\"ff4\"> </span>            <span class=\"_ _0\"></span>2.069 <span class=\"ff4\"> </span>       649 <span class=\"ff4\"> </span>    287 <span class=\"ff4\"> </span>                       <span class=\"_ _0\"></span>235 <span class=\"ff4\"> </span>           6.640 Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2022<span class=\"_ _0\"></span> 66.98114.87837.69747.44152.43022.7549.136<span class=\"_ _68\"> </span>8.969       260.286 Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>20<span class=\"_ _68\"> </span>-11.33322.64328.60731.4415.0014.715<span class=\"_ _68\"> </span>-103.740<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>1.142<span class=\"_ _68\"> </span>2.7841.611<span class=\"_ _68\"> </span>2.2131.549428<span class=\"_ _68\"> </span>-9.727<span class=\"_ _68\"> </span>Decrementi<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(225)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-(87)(699)<span class=\"_ _68\"> </span>-(1.011)<span class=\"_ _68\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(3)<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(3)<span class=\"_ _68\"> </span>Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(15)<span class=\"_ _68\"> </span>6671.011<span class=\"_ _68\"> </span>2.337281272<span class=\"_ _68\"> </span>-4.553<span class=\"_ _68\"> </span>Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>21<span class=\"_ _68\"> </span>-12.46025.86631.22935.9916.7444.716<span class=\"_ _68\"> </span>-117.006<span class=\"_ _68\"> </span>Incrementi -            1.077            2.934         1.588            1.<span class=\"_ _0\"></span>172      2.571     416  -           9.<span class=\"_ _0\"></span>758 Decrementi -              <span class=\"_ _0\"></span>(65) -  -  -  -      (67) -            (132)<span class=\"_ _68\"> </span>Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti -  -                   <span class=\"_ _0\"></span>-                  5  -  -  -  -                   <span class=\"_ _0\"></span><span class=\"ls4\">5 </span> Differenze di <span class=\"_ _0\"></span>conversione -              <span class=\"_ _0\"></span>(72)             <span class=\"_ _0\"></span>(80)           161            1.<span class=\"_ _0\"></span>768        161     157  -           2.<span class=\"_ _0\"></span>096 Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>22<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>13.400<span class=\"fc0\"> </span>28.720<span class=\"fc0\"> </span>32.984<span class=\"fc0\"> </span>38.931<span class=\"fc0\"> </span>9.476<span class=\"fc0\"> </span>5.221<span class=\"fc0\"> </span>0<span class=\"fc0\"> </span>       128.733 <span class=\"fc0\"> </span>Valore netto conta<span class=\"_ _0\"></span>bile al 31 dicembre <span class=\"_ _0\"></span>2021<span class=\"_ _68\"> </span>63.226<span class=\"_ _68\"> </span>1.793<span class=\"_ _68\"> </span>9.05516.68014.3719.1653.660<span class=\"_ _68\"> </span>14.855132.805<span class=\"_ _68\"> </span>Valore netto conta<span class=\"_ _0\"></span>bile al 31 dicembre 20<span class=\"_ _0\"></span>22<span class=\"_ _68\"> </span>66.981<span class=\"fc0\"> </span>1.478<span class=\"fc0\"> </span>8.977<span class=\"fc0\"> </span>14.457<span class=\"fc0\"> </span>13.499<span class=\"fc0\"> </span>13.278<span class=\"fc0\"> </span>3.915<span class=\"fc0\"> </span>8.969<span class=\"fc0\"> </span>      131.<span class=\"_ _0\"></span>552 <span class=\"fc0\"> </span>Gli <span class=\"_ _0\"></span>investimen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>attivit\u00e0 immateriali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span><span class=\"ff5\">pari a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>8.026 migliaia <span class=\"_ _0\"></span>per l<span class=\"_ _0\"></span>\u2019esercizi<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>chiuso al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2022 <span class=\"_ _2\"></span><span class=\"ff2 ls6\">e <span class=\"_ _2\"></span><span class=\"ls0\">si<span class=\"_ _1\"></span> </span></span></span>riferiscono prin<span class=\"_ _1\"></span>cipalmente a:<span class=\"_ _68\"> </span>(i)<span class=\"ls0\"> <span class=\"_ _5e\"> </span>diritti <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>brevetto <span class=\"_ _e\"> </span>industriale <span class=\"_ _e\"> </span>e <span class=\"_ _e\"> </span>diritti <span class=\"_ _21\"> </span>di <span class=\"_ _e\"> </span>utilizzazione <span class=\"_ _e\"> </span>delle <span class=\"_ _e\"> </span>opere <span class=\"_ _21\"> </span>dell'ingeg<span class=\"_ _1\"></span>no <span class=\"_ _e\"> </span>per<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>Euro <span class=\"_ _21\"> </span>411 <span class=\"_ _e\"> </span>migliaia,<span class=\"_ _1\"></span> </span>principalmente riconduc<span class=\"_ _1\"></span>ibili alla registrazione e acquisizione di brevetti industriali da parte <span class=\"_ _0\"></span>della capogruppo Industri<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>De Nora S.p.A.;<span class=\"_ _1\"></span> (ii) <span class=\"_ _5f\"> </span><span class=\"ff5\">concessioni, <span class=\"_ _2\"></span>licenze <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>719 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>principalme<span class=\"_ _1\"></span>nte <span class=\"_ _2\"></span>all\u2019implementazione <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>sistem<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span></span>gestionale SAP e di <span class=\"_ _1\"></span>altri sistemi ICT;<span class=\"_ _68\"> </span>(iii) <span class=\"_ _60\"> </span>costi <span class=\"ls4\">di</span> sviluppo prodotti re<span class=\"_ _1\"></span>lativi al segmento <span class=\"_ _1\"></span>di business Wate<span class=\"_ _1\"></span>r Technologies per <span class=\"_ _1\"></span>Euro 1.022 migliaia;<span class=\"_ _68\"> </span>(iv) <span class=\"_ _61\"> </span>attivit\u00e0 i<span class=\"_ _0\"></span>mmaterial<span class=\"_ _1\"></span>i <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>Euro 5.874 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia, relative <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>brev<span class=\"_ _1\"></span>etto <span class=\"_ _0\"></span>in<span class=\"_ _2\"></span>dustriale e<span class=\"_ _68\"> </span>diritti <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>utilizzazione <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>opere <span class=\"_ _2\"></span>dell'ingegno <span class=\"_ _2\"></span>riconducib<span class=\"_ _1\"></span>ili <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>registrazione <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>acquisizione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>brevetti <span class=\"_ _0\"></span>industriali <span class=\"_ _2\"></span>da<span class=\"_ _68\"> </span>parte <span class=\"_ _5\"> </span>della <span class=\"_ _10\"> </span>controllata <span class=\"_ _5\"> </span>giapponese <span class=\"_ _5\"> </span>De <span class=\"_ _10\"> </span>Nora <span class=\"_ _5\"> </span>Permelec <span class=\"_ _5\"> </span>Ltd, <span class=\"_ _10\"> </span>a <span class=\"_ _10\"> </span>concession<span class=\"_ _1\"></span>i, <span class=\"_ _10\"> </span>licenze <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>marchi <span class=\"_ _5\"> </span>relativi <span class=\"_ _5\"> </span>principalmente<span class=\"_ _1\"></span> all\u2019im<span class=\"ff2\">plementazion<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>siste<span class=\"_ _1\"></span>ma <span class=\"_ _c\"></span>gestion<span class=\"_ _1\"></span>ale <span class=\"_ _2\"></span>SAP <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>altri <span class=\"_ _2\"></span>sistemi <span class=\"_ _2\"></span>ICT <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>altre <span class=\"_ _2\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _2\"></span>immater<span class=\"_ _1\"></span>iali <span class=\"_ _2\"></span>prevalentemente<span class=\"_ _68\"> </span></span>relative a costi di svi<span class=\"_ _1\"></span>luppo prodotti e c<span class=\"_ _1\"></span>ertificazioni a<span class=\"_ _1\"></span>fferenti al segmento d<span class=\"_ _1\"></span>i business Water T<span class=\"_ _1\"></span>echnologies.<span class=\"_ _68\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali a vita utile definita<span class=\"_ _1\"></span> Diritti di breve<span class=\"_ _1\"></span>tto industriale e dirit<span class=\"_ _1\"></span>ti di utilizzazione d<span class=\"_ _1\"></span>elle opere dell\u2019ingeg<span class=\"_ _1\"></span>no<span class=\"ff7\"> </span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>riferisce prevalentemente a <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>sostenuti per <span class=\"_ _0\"></span>l\u2019acquisto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>deposito di <span class=\"_ _0\"></span>nuovi <span class=\"_ _0\"></span>brevetti <span class=\"_ _0\"></span>indust<span class=\"_ _1\"></span>riali <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>per<span class=\"_ _68\"> </span>nuove estensioni geog<span class=\"_ _1\"></span>rafiche. Concessioni, lic<span class=\"_ _1\"></span>enze e marchi<span class=\"_ _68\"> </span>La voce \u00e8 prevalente<span class=\"_ _1\"></span>mente costituita dai costi <span class=\"ff5\">relativ<span class=\"_ _1\"></span>i all\u2019implementazione d<span class=\"_ _1\"></span>el sistema gestion<span class=\"_ _1\"></span>ale SAP e di altri sistem<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span>ICT. <span class=\"ff5\">L\u2019ammorta<span class=\"_ _1\"></span>mento di tali diritti<span class=\"_ _1\"></span> viene effettuato a q<span class=\"_ _1\"></span>uote costanti in base a<span class=\"_ _1\"></span>lla presunta du<span class=\"_ _1\"></span>rata di ut<span class=\"ff2\">ilizzazione.<span class=\"_ _68\"> </span></span></span>Know-how e Tecno<span class=\"_ _1\"></span>logie<span class=\"_ _68\"> </span>Rappresenta la valorizzazio<span class=\"_ _1\"></span>ne di <span class=\"_ _0\"></span>specifiche tecnologie nella produzione e vendita dei propri prodotti e sistemi<span class=\"_ _0\"></span>; si tratta<span class=\"_ _68\"> </span>di attivit\u00e0 identifi<span class=\"_ _1\"></span>cate in sede di <span class=\"ff7\">purchase pri<span class=\"_ _1\"></span>ce allocation<span class=\"ff2\"> a seguito d<span class=\"_ _1\"></span>i aggregazioni az<span class=\"_ _1\"></span>iendali che hanno inter<span class=\"_ _1\"></span>essato nei<span class=\"_ _68\"> </span></span></span>precedenti <span class=\"_ _0\"></span>esercizi <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo. <span class=\"_ _2\"></span>L<span class=\"_ _1\"></span>\u2019ammortamento <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>tali <span class=\"_ _2\"></span>diritti <span class=\"_ _2\"></span>viene <span class=\"_ _2\"></span>effettuato<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>quote <span class=\"_ _2\"></span>costanti <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>alla<span class=\"_ _68\"> </span>presunta durata di <span class=\"_ _1\"></span>sfruttamento. Relazioni commer<span class=\"_ _1\"></span>ciali Rappresenta <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>valorizzazi<span class=\"_ _1\"></span>one <span class=\"_ _d\"></span>delle <span class=\"_ _c\"></span>relazioni <span class=\"_ _c\"></span>commer<span class=\"_ _0\"></span>ciali; <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>tratta <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _d\"></span>ident<span class=\"_ _1\"></span>ificate <span class=\"_ _d\"></span>in <span class=\"_ _c\"></span>sede <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span><span class=\"ff7\">purchase <span class=\"_ _c\"></span>price<span class=\"_ _1\"></span> </span>allocation<span class=\"ff2\"> a seguito d<span class=\"_ _1\"></span>i aggregazioni az<span class=\"_ _1\"></span>iendali che hanno inter<span class=\"_ _1\"></span>essato nei precede<span class=\"_ _1\"></span>nti esercizi le s<span class=\"_ _1\"></span>ociet\u00e0 del Gruppo. </span>Costi di sviluppo<span class=\"_ _1\"></span> Si <span class=\"_ _b\"> </span>t<span class=\"_ _0\"></span>ratta <span class=\"_ _b\"> </span>della <span class=\"_ _e\"> </span>capitalizza<span class=\"_ _1\"></span>zione <span class=\"_ _e\"> </span>dei <span class=\"_ _b\"> </span>costi <span class=\"_ _b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>sviluppo <span class=\"_ _b\"> </span>sostenuti <span class=\"_ _b\"> </span>da <span class=\"_ _e\"> </span>alcune <span class=\"_ _b\"> </span>societ\u00e0 <span class=\"_ _e\"> </span>del <span class=\"_ _b\"> </span>Gruppo, <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>elativamen<span class=\"_ _1\"></span>te <span class=\"_ _e\"> </span>ad<span class=\"_ _68\"> </span>attivit\u00e0/progett<span class=\"_ _1\"></span>i la cui fattibilit\u00e0 tecni<span class=\"_ _1\"></span>ca e commercia<span class=\"_ _1\"></span>le per lo sviluppo e la <span class=\"_ _1\"></span>relativa vendita <span class=\"_ _1\"></span>\u00e8 stata determinata.<span class=\"_ _1\"></span> <span class=\"_ _0\"></span> Al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>stata <span class=\"_ _c\"></span>effettuata<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ecuperabi<span class=\"_ _1\"></span>lit\u00e0 <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>scrizione<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>Costi <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>sviluppo<span class=\"_ _1\"></span> rilevati <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>Water <span class=\"_ _2\"></span>Technolog<span class=\"_ _1\"></span>ies <span class=\"_ _2\"></span>Italy <span class=\"_ _2\"></span>S.r.l. <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>sistema <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>trattamen<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>acque <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>bordo <span class=\"_ _2\"></span>delle<span class=\"_ _1\"></span> navi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>croc<span class=\"_ _1\"></span>iera <span class=\"_ _2\"></span>(Advanced <span class=\"_ _0\"></span>Wastewater <span class=\"_ _2\"></span>Treatme<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>Plant, <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>seguito <span class=\"_ _2\"></span>\u201cAWTP\u201d)<span class=\"_ _0\"></span><span class=\"ff2\">. <span class=\"_ _0\"></span></span>Dopo <span class=\"_ _2\"></span>anni <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>sviluppo, <span class=\"_ _2\"></span>l\u2019asset <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>stato<span class=\"_ _68\"> </span>capitalizzato co<span class=\"_ _1\"></span>me cespite definitiv<span class=\"_ _1\"></span>o nel corso del 202<span class=\"_ _1\"></span>2, iniziando il pro<span class=\"_ _1\"></span>cesso di ammor<span class=\"_ _1\"></span>tamento. Il <span class=\"_ _1\"></span>valore <span class=\"_ _1\"></span>netto <span class=\"_ _4\"></span>contabile <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>tale <span class=\"_ _1\"></span>attiv<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _1\"></span>immateriale <span class=\"_ _4\"></span>al 3<span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>risultava <span class=\"_ _1\"></span>pari <span class=\"_ _4\"></span>ad Eur<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>6.623 <span class=\"_ _1\"></span>migliaia. <span class=\"_ _4\"></span>Sulla bas<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span>dei <span class=\"_ _d\"></span>dati <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>revisionali <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>fatturato <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>edditivi<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _d\"></span>operativa <span class=\"_ _c\"></span>attesa <span class=\"_ _d\"></span>derivante<span class=\"_ _1\"></span> <span class=\"_ _d\"></span>dallo <span class=\"_ _d\"></span>sfr<span class=\"_ _1\"></span>uttamento <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>tale <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>ne <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>stato<span class=\"_ _68\"> </span>determinato, <span class=\"_ _4\"></span><span class=\"ff5\">mediante <span class=\"_ _4\"></span>il <span class=\"_ _4\"></span>\u201cDCF <span class=\"_ _4\"></span>Method\u201d<span class=\"ff2\">, <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>relativo <span class=\"_ _4\"></span><span class=\"ff5\">valore <span class=\"_ _4\"></span>d\u2019uso<span class=\"ff2\">. <span class=\"_ _4\"></span>Di <span class=\"_ _1\"></span>segui<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>sono <span class=\"_ _4\"></span>riporta<span class=\"_ _1\"></span>ti <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>principali <span class=\"_ _4\"></span>parametri <span class=\"_ _4\"></span>utilizzati<span class=\"_ _68\"> </span></span></span></span></span>per la stima del va<span class=\"_ _1\"></span>lore attuale dei flussi <span class=\"_ _1\"></span>di cassa relativi<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>a tale attivit\u00e0:<span class=\"_ _1\"></span> Attivit\u00e0 analizzata<span class=\"ff2\"> </span>WACC<span class=\"ff2\"> </span>G-rate<span class=\"_ _68\"> </span>AWTP<span class=\"_ _68\"> </span>11,1%<span class=\"_ _68\"> </span>2,1%<span class=\"_ _68\"> </span>L\u2019EBIT <span class=\"ff2 lsd\">CAGR<span class=\"ls0\"> </span></span>dell\u2019AWTP<span class=\"_ _1\"></span> alla base dei flu<span class=\"_ _1\"></span>ssi di cassa deter<span class=\"_ _1\"></span>minati \u00e8 pari al 22<span class=\"_ _1\"></span>% circa<span class=\"_ _0\"></span><span class=\"ff2\">.<span class=\"_ _68\"> </span></span>In <span class=\"_ _c\"></span>base <span class=\"_ _c\"></span>all\u2019impair<span class=\"_ _1\"></span>ment <span class=\"_ _c\"></span>test, <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _c\"></span>attribuibile <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>tale <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _d\"></span><span class=\"ff2\">risu<span class=\"_ _1\"></span>lta <span class=\"_ _c\"></span>pari <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _c\"></span>2.300 <span class=\"_ _2\"></span>migliaia. <span class=\"_ _c\"></span>Nel <span class=\"_ _c\"></span>bilancio<span class=\"_ _1\"></span> </span>chiuso al 31 dicemb<span class=\"_ _1\"></span>re 2022 \u00e8 stata pe<span class=\"_ _1\"></span>rtanto rilevata un<span class=\"_ _1\"></span>a svalutazione comple<span class=\"_ _1\"></span>ssiva di Euro 4.323 m<span class=\"_ _1\"></span>igliaia. Tale importo rapp<span class=\"_ _1\"></span>resenta l\u2019unica sva<span class=\"_ _1\"></span>lutazione che com<span class=\"_ _1\"></span>plessivamente inte<span class=\"_ _1\"></span>ressa le Attivit\u00e0 <span class=\"_ _1\"></span>immateriali<span class=\"ff2\">.<span class=\"_ _68\"> </span></span>Si <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _c\"></span>proceduto <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>effettuare <span class=\"_ _c\"></span>una <span class=\"_ _c\"></span>analisi <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>sensitivit\u00e0 <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>corroborare <span class=\"_ _c\"></span>la <span class=\"_ _c\"></span>svalutaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"></span>operata: <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>aumento <span class=\"_ _c\"></span>del<span class=\"_ _68\"> </span>WACC <span class=\"_ _21\"> </span>di <span class=\"_ _6\"> </span>un <span class=\"_ _21\"> </span>ulteriore <span class=\"_ _21\"> </span>2% <span class=\"_ _21\"> </span>comporterebbe <span class=\"_ _21\"> </span>una <span class=\"_ _21\"> </span>svalutazione <span class=\"_ _21\"> </span>aggiuntiva <span class=\"_ _21\"> </span>di <span class=\"_ _21\"> </span>Euro <span class=\"_ _21\"> </span>253 <span class=\"_ _21\"> </span>migliaia, <span class=\"_ _21\"> </span>cos\u00ec <span class=\"_ _21\"> </span>come <span class=\"_ _6\"> </span>un<span class=\"_ _68\"> </span>peggioramento <span class=\"_ _0\"></span>dell\u2019<span class=\"ff2\">EBIT <span class=\"_ _0\"></span>lungo <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>piano <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>10% <span class=\"_ _2\"></span>determin<span class=\"_ _1\"></span>erebbe <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>svalutazione <span class=\"_ _0\"></span>aggiuntiva <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>230<span class=\"_ _1\"></span> </span>migliaia.<span class=\"_ _68\"> </span>Altre immobilizzazioni <span class=\"_ _1\"></span>immateria<span class=\"_ _1\"></span>li<span class=\"_ _68\"> </span>La <span class=\"_ _1\"></span>voce <span class=\"_ _1\"></span>include <span class=\"_ _4\"></span>principalmente <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>2.966 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>al 31 <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span>(Euro <span class=\"_ _1\"></span>3.051 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>al 31 <span class=\"_ _4\"></span>dicembre <span class=\"_ _1\"></span>2021<span class=\"ls24\">)<span class=\"_ _68\"> </span></span>la <span class=\"_ _c\"></span>valorizzaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>marchi <span class=\"_ _2\"></span>identificati <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>sede <span class=\"_ _c\"></span><span class=\"ls4\">di<span class=\"_ _0\"></span></span> <span class=\"_ _c\"></span><span class=\"ff7\">pu<span class=\"_ _1\"></span>rchase <span class=\"_ _c\"></span>price <span class=\"_ _2\"></span>allocation<span class=\"ff2\"> <span class=\"_ _c\"></span>a <span class=\"_ _2\"></span>seguito <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>aggregazioni <span class=\"_ _2\"></span>aziendali <span class=\"_ _2\"></span>che<span class=\"_ _68\"> </span></span></span>hanno interessato n<span class=\"_ _1\"></span>ei precedenti es<span class=\"_ _1\"></span>ercizi le societ\u00e0 del<span class=\"_ _1\"></span> Gruppo. Immobilizzazion<span class=\"_ _1\"></span>i in corso e acconti<span class=\"_ _68\"> </span>La <span class=\"_ _0\"></span>voce <span class=\"_ _0\"></span>si riferisce <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>costi sostenuti <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>realizzazio<span class=\"_ _1\"></span>ne <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sviluppo <span class=\"_ _0\"></span>di progetti <span class=\"_ _0\"></span>software e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>nuovi <span class=\"_ _0\"></span>prodotti per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>quali<span class=\"_ _1\"></span> non risulta ancora <span class=\"_ _1\"></span>avviato il proc<span class=\"_ _1\"></span>esso di utilizzazio<span class=\"_ _1\"></span>ne economica.<span class=\"_ _68\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>effettuata <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>verifica <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>recuperabil<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>iscrizione <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>seguenti <span class=\"_ _2\"></span>attivit<span class=\"_ _1\"></span>\u00e0<span class=\"_ _68\"> </span>immateriali in <span class=\"_ _1\"></span>corso:<span class=\"_ _68\"> </span>1. <span class=\"_ _5d\"> </span>Euro 3.279 miglia<span class=\"_ _1\"></span>ia rilevati nella so<span class=\"_ _1\"></span>ciet\u00e0 De Nora Wa<span class=\"_ _1\"></span>ter Technologies LLC (U<span class=\"_ _1\"></span>.S.A.) 2. <span class=\"_ _5d\"> </span>Euro 821 migliaia <span class=\"_ _1\"></span>rilevati nella so<span class=\"_ _1\"></span>ciet\u00e0 De Nora Wa<span class=\"_ _1\"></span>ter Technologies It<span class=\"_ _1\"></span>aly S.r.l. (Italia) 3. <span class=\"_ _5d\"> </span>Euro 1.342 miglia<span class=\"_ _1\"></span>ia rilevati nella so<span class=\"_ _1\"></span>ciet\u00e0 De Nora Mari<span class=\"_ _1\"></span>ne Technologies LLC (U.S.<span class=\"_ _1\"></span>A.) relative a costi di <span class=\"_ _1\"></span>sviluppo prodo<span class=\"_ _1\"></span>tti (R&amp;D) in amb<span class=\"_ _1\"></span>ito Water Technolog<span class=\"_ _1\"></span>ies, ogg<span class=\"_ _0\"></span>etto di capita<span class=\"_ _1\"></span>lizzazione.<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>recuperabilit\u00e0 <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>immateriali <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cui <span class=\"_ _2\"></span>ai <span class=\"_ _2\"></span>punti <span class=\"_ _2\"></span>1. <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>2. <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stata <span class=\"_ _2\"></span>verificata <span class=\"_ _0\"></span>a <span class=\"_ _c\"></span>livello<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>sotto <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>definito<span class=\"_ _1\"></span> Water <span class=\"_ _0\"></span>Technolog<span class=\"_ _1\"></span>ies <span class=\"_ _0\"></span>Systems<span class=\"ff2\">, <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sostanzialmen<span class=\"_ _1\"></span>te <span class=\"_ _0\"></span>raggruppa tutte <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 i<span class=\"_ _0\"></span>nere<span class=\"_ _1\"></span>nti <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>segmento Water <span class=\"_ _0\"></span>Te<span class=\"_ _0\"></span>chnologie<span class=\"_ _1\"></span>s,<span class=\"_ _68\"> </span></span>con  l\u2019esclusione  della  linea  di  busines<span class=\"_ _1\"></span>s  afferente  all<span class=\"_ _0\"></span><span class=\"ff2\">e  Piscine.<span class=\"_ _1\"></span>  Ci\u00f2  in  quanto  le  attivit\u00e0  di <span class=\"_ _b\"> </span><span class=\"ff7\">Product  Technolo<span class=\"_ _1\"></span>gy<span class=\"_ _68\"> </span></span></span>Management<span class=\"ff2\"> <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitalizzazione <span class=\"_ _0\"></span>sviluppate <span class=\"_ _0\"></span>dalle <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>Water <span class=\"_ _0\"></span>Technologies <span class=\"_ _0\"></span>LLC <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>Water<span class=\"_ _68\"> </span></span>Technologies Italy S<span class=\"ff5\">.<span class=\"_ _1\"></span>r.l. sono nell\u2019interess<span class=\"_ _1\"></span>e e a beneficio di<span class=\"_ _1\"></span> tutte le societ\u00e0 oper<span class=\"_ _1\"></span>anti nel sopraccita<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span><span class=\"ff2\">sotto segmento.<span class=\"_ _1\"></span> </span></span>La <span class=\"_ _1\"></span>recuperabilit\u00e0 <span class=\"_ _4\"></span>delle a<span class=\"_ _1\"></span>ttivit\u00e0 <span class=\"_ _1\"></span>immaterial<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>di cu<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>punto <span class=\"_ _1\"></span>3. <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stata <span class=\"_ _4\"></span>invece v<span class=\"_ _1\"></span>erificata <span class=\"_ _4\"></span>a livello <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>singola societ\u00e0 <span class=\"_ _4\"></span>(De N<span class=\"_ _1\"></span>ora<span class=\"_ _68\"> </span>Marine  Technologies  LL<span class=\"_ _1\"></span>C), <span class=\"_ _b\"> </span>essendo  le  attivit\u00e0  di  <span class=\"ff7\">Product  Technology  Ma<span class=\"_ _1\"></span>nagement<span class=\"ff2\">  oggetto  di  capitalizzazione<span class=\"_ _1\"></span> </span></span>sostenute a suo d<span class=\"_ _1\"></span>iretto ed esclusiv<span class=\"_ _1\"></span>o beneficio.<span class=\"_ _68\"> </span>Di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>sono riportati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principali parametri <span class=\"_ _0\"></span>utilizzati per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>attuale dei <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _0\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>tale<span class=\"_ _68\"> </span>attivit\u00e0:<span class=\"_ _68\"> </span>Attivit\u00e0 analizzata<span class=\"ff2\"> </span>WACC<span class=\"ff2\"> </span>G-rate<span class=\"_ _68\"> </span>Water Technologies Systems<span class=\"_ _68\"> </span>10,<span class=\"ls0\">9%%<span class=\"_ _68\"> </span></span>2,5%<span class=\"_ _68\"> </span>De Nora Marine Technologies LLC<span class=\"_ _68\"> </span>10,3%<span class=\"_ _68\"> </span>2,1%<span class=\"_ _68\"> </span>Negli anni di piano \u00e8 prevista una c<span class=\"_ _1\"></span>rescita dell\u2019EBIT pari a cir<span class=\"_ _1\"></span>ca Euro 17 milioni per quanto rigua<span class=\"_ _1\"></span>rda il sotto segmento<span class=\"_ _68\"> </span>Water Technolog<span class=\"_ _1\"></span>ies Systems e par<span class=\"_ _1\"></span>i a circa Euro 2 m<span class=\"_ _1\"></span>ilioni per quanto rigu<span class=\"_ _1\"></span>arda la<span class=\"_ _0\"></span><span class=\"ff1\"> </span>De Nora M<span class=\"_ _1\"></span>arine Technologies LLC<span class=\"_ _1\"></span>. Le <span class=\"_ _10\"> </span>verifiche <span class=\"_ _10\"> </span>effettuate <span class=\"_ _10\"> </span>hanno <span class=\"_ _10\"> </span>confermato <span class=\"_ _10\"> </span>la  r<span class=\"_ _1\"></span>ecuperabil<span class=\"_ _1\"></span>it\u00e0 <span class=\"_ _f\"> </span>dei <span class=\"_ _10\"> </span>valori <span class=\"_ _10\"> </span>delle <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>immateriali <span class=\"_ _10\"> </span>oggetto <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>analisi<span class=\"_ _0\"></span><span class=\"ls4\">,<span class=\"_ _68\"> </span></span>evidenziando <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span>le e<span class=\"_ _1\"></span>ccedenze <span class=\"_ _4\"></span>del valore <span class=\"_ _4\"></span>d\u2019uso <span class=\"_ _1\"></span>rispetto <span class=\"_ _4\"></span>ai<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>corrisponden<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>valori <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>carico, sup<span class=\"_ _1\"></span>eriore <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>10% <span class=\"_ _4\"></span>relativamente<span class=\"_ _68\"> </span>alla Water Techno<span class=\"_ _1\"></span>logies Systems e in<span class=\"_ _1\"></span>torno al 50% rel<span class=\"_ _1\"></span>ativamente alla De<span class=\"_ _1\"></span> Nora Marine Tech<span class=\"_ _1\"></span>nologies LLC.  Si riporta di segu<span class=\"_ _1\"></span>ito la relativa analisi d<span class=\"_ _1\"></span>i sensitivit\u00e0:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per <span class=\"_ _5\"> </span>Water <span class=\"_ _10\"> </span>Techno<span class=\"_ _1\"></span>logies <span class=\"_ _5\"> </span>Systems, <span class=\"_ _5\"> </span>un <span class=\"_ _10\"> </span>aumen<span class=\"_ _1\"></span>to <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>WACC <span class=\"_ _5\"></span>fino <span class=\"_ _5\"> </span>al <span class=\"_ _10\"> </span>12,4%, <span class=\"_ _10\"> </span>o <span class=\"_ _5\"></span>l<span class=\"ff5\">\u2019azzeramento<span class=\"_ _1\"></span> <span class=\"_ _10\"> </span>del <span class=\"_ _5\"> </span><span class=\"ff2\">g-rate <span class=\"_ _5\"> </span>o <span class=\"_ _5\"> </span>l<span class=\"_ _0\"></span>a<span class=\"_ _68\"> </span></span></span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">13%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore;<span class=\"_ _1\"></span> \u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>Marine <span class=\"_ _2\"></span>Technolog<span class=\"_ _1\"></span>ies <span class=\"_ _2\"></span>LLC, <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>aumento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>WACC <span class=\"_ _2\"></span>fino <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>7<span class=\"ff5\">% <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>l\u2019azzeramento <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>g</span>-rate <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>la<span class=\"_ _68\"> </span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">34%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore.<span class=\"_ _68\"> </span>Attivit\u00e0 immate<span class=\"_ _1\"></span>riali a vita utile <span class=\"_ _1\"></span>indefinita<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"_ _1\"></span>2 e 2021 <span class=\"ff5\">il valore dell\u2019avv<span class=\"_ _1\"></span>iamento si rifer<span class=\"_ _1\"></span>isce:<span class=\"ff2\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">a<span class=\"ls9\">ll</span><span class=\"ff5\">\u2019</span>acquisizion<span class=\"_ _1\"></span>e <span class=\"_ _c\"></span>della <span class=\"_ _c\"></span>societ\u00e0 <span class=\"_ _c\"></span>De <span class=\"_ _d\"></span>No<span class=\"_ _1\"></span>ra <span class=\"_ _c\"></span>Tech <span class=\"_ _d\"></span>LLC<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>(U.S.A.) <span class=\"_ _c\"></span>(segmento <span class=\"_ _c\"></span>Electrode <span class=\"_ _c\"></span>Technologies) <span class=\"_ _c\"></span>avvenuta <span class=\"_ _c\"></span>nel<span class=\"_ _68\"> </span></span></span>2005;<span class=\"_ _68\"> </span>\u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff5\">all\u2019acquisizione <span class=\"_ _4\"></span>occorsa n<span class=\"_ _1\"></span>el <span class=\"_ _1\"></span>2015 <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>De <span class=\"_ _4\"></span>Nora Ozon<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>S.r.l., s<span class=\"_ _1\"></span>uccessivamente <span class=\"_ _4\"></span>incorporata <span class=\"_ _1\"></span>nella <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora <span class=\"_ _4\"></span>Water<span class=\"_ _68\"> </span></span></span>Technologies Italy S.<span class=\"_ _1\"></span>r.l. (Italia) (segm<span class=\"_ _1\"></span>ento Water Tech<span class=\"_ _1\"></span>nologies).<span class=\"_ _68\"> </span>In <span class=\"_ _4\"></span>li<span class=\"_ _0\"></span>nea <span class=\"_ _4\"></span>con <span class=\"_ _4\"></span>quanto <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ichies<span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>dallo <span class=\"_ _4\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _4\"></span>2022 <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>2021 <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>stato <span class=\"_ _4\"></span>condotto <span class=\"_ _4\"></span>il <span class=\"_ _1\"></span><span class=\"ff7\">test<span class=\"ff2\"> <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff7\">impa<span class=\"_ _1\"></span>irment<span class=\"ff2\"> <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>accertare<span class=\"_ _1\"></span> </span></span></span></span>l\u2019esistenza  di  eventuali  perdite  di  valore  dell\u2019avviamento.  A  tal  fine  si  precisa  che,  ai  fini  della  verifica  della<span class=\"_ _68\"> </span>recuperabilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _f\"> </span>dell\u2019avviam<span class=\"_ _1\"></span>ento <span class=\"_ _10\"> </span>iscritto <span class=\"_ _10\"> </span>tra <span class=\"_ _10\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _10\"> </span>attivit\u00e0 <span class=\"_ _10\"> </span>immate<span class=\"ff2\">riali, <span class=\"_ _10\"> </span>sono  st<span class=\"_ _1\"></span>ati <span class=\"_ _10\"> </span>i<span class=\"_ _0\"></span>dentifica<span class=\"_ _1\"></span>ti <span class=\"_ _f\"> </span>i <span class=\"_ _10\"> </span>seguenti <span class=\"_ _10\"> </span>gruppi <span class=\"_ _10\"> </span>di  <span class=\"ff7\">Cas<span class=\"_ _1\"></span>h<span class=\"_ _68\"> </span></span></span>Generating Uni<span class=\"_ _1\"></span>t<span class=\"ff2\">:<span class=\"_ _68\"> </span></span>31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Segmento Electrode Technologies<span class=\"_ _68\"> </span>65.481<span class=\"_ _68\"> </span>61.726<span class=\"_ _68\"> </span>Segmento Water Technologies<span class=\"_ _68\"> </span>1.500<span class=\"_ _68\"> </span>1.500<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>66.981<span class=\"_ _68\"> </span>63.226<span class=\"_ _68\"> </span>Al fine <span class=\"ff5\">dell\u2019id<span class=\"_ _1\"></span>entificazione <span class=\"_ _1\"></span>de<span class=\"ff2\">i gruppi di CG<span class=\"_ _1\"></span>U sono stati<span class=\"_ _1\"></span> considerati gli<span class=\"_ _1\"></span> elementi p<span class=\"_ _1\"></span>revisti dai principi d<span class=\"_ _1\"></span>i riferimento, fra<span class=\"_ _1\"></span> </span></span>i quali le <span class=\"_ _1\"></span>modalit\u00e0 co<span class=\"_ _1\"></span>n cui la <span class=\"_ _1\"></span>direzione aziend<span class=\"_ _1\"></span>ale monitora l'<span class=\"_ _1\"></span>operativit\u00e0 del <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>e adotta le de<span class=\"_ _1\"></span>cisioni stra<span class=\"_ _1\"></span>tegiche, co<span class=\"_ _1\"></span>n<span class=\"_ _68\"> </span>riferimento <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span><span class=\"ff5\">particolare <span class=\"_ _2\"></span>all\u2019offerta <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>odotti <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>alle <span class=\"_ _2\"></span>decisioni <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>investimento. <span class=\"_ _2\"></span>In <span class=\"_ _c\"></span>particolare, <span class=\"_ _c\"></span>l\u2019avviamento <span class=\"_ _2\"></span>rel<span class=\"_ _0\"></span>ativ<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span></span>all\u2019acquisizione <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>ella<span class=\"ff1\"> <span class=\"_ _d\"></span><span class=\"ff2\">societ\u00e0 <span class=\"_ _d\"></span>De <span class=\"_ _d\"></span>Nora <span class=\"_ _d\"></span>Tech <span class=\"_ _d\"></span>LLC <span class=\"_ _c\"></span>(U.S.A.) <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>verificato <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>livello <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>segmento <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span><span class=\"ff7\">business <span class=\"_ _c\"></span>Electrode<span class=\"_ _68\"> </span></span></span></span>Technologies<span class=\"ff2\">, mentre <span class=\"ff5\">l\u2019avviamento relativo all\u2019acqu<span class=\"_ _1\"></span>isizione <span class=\"_ _0\"></span><span class=\"ff2\">della De Nora <span class=\"_ _0\"></span>Ozone<span class=\"_ _1\"></span> S.r.l. <span class=\"_ _0\"></span>(ora incorporata nella De Nora<span class=\"_ _68\"> </span></span></span></span>Water Technolog<span class=\"_ _1\"></span>ies Italy S.r.l.) \u00e8 ver<span class=\"_ _1\"></span>ificato a livello di<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>segmento d<span class=\"_ _1\"></span>i <span class=\"ff7\">business</span> <span class=\"ff7\">Water Techn<span class=\"_ _1\"></span>ologies<span class=\"ff2\">.<span class=\"_ _68\"> </span></span></span>Al <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>dicembre <span class=\"_ _1\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff5\">l\u2019avviamento<span class=\"_ _1\"></span> \u00e8 <span class=\"_ _4\"></span>stato sotto<span class=\"_ _1\"></span>posto <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>test <span class=\"ff2\">di <span class=\"_ _1\"></span><span class=\"ff7\">impairmen<span class=\"_ _1\"></span>t<span class=\"ff2\"> c<span class=\"_ _1\"></span>onformemente <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>disposiz<span class=\"_ _1\"></span>ioni d<span class=\"_ _1\"></span>el pr<span class=\"_ _1\"></span>incipio<span class=\"_ _1\"></span> </span></span></span></span>contabile <span class=\"_ _1\"></span>IAS <span class=\"_ _4\"></span>36, <span class=\"_ _1\"></span>ovvero <span class=\"_ _4\"></span>confrontando <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>valore c<span class=\"_ _1\"></span>ontabile <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>gruppo <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span><span class=\"ff5\">CGU <span class=\"_ _4\"></span>che in<span class=\"_ _1\"></span>clude <span class=\"_ _1\"></span>l\u2019avviame<span class=\"_ _1\"></span>nto <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span><span class=\"ff2\">il <span class=\"_ _4\"></span>suo va<span class=\"_ _1\"></span>lore<span class=\"_ _68\"> </span></span></span>recuperabile. <span class=\"_ _e\"> </span>Nello <span class=\"_ _21\"> </span>specifico, <span class=\"_ _e\"> </span>la <span class=\"_ _21\"> </span>configurazione <span class=\"_ _e\"> </span>di <span class=\"_ _21\"> </span>valore <span class=\"_ _e\"> </span>r<span class=\"_ _0\"></span>ecuperabi<span class=\"_ _1\"></span>le <span class=\"_ _21\"> </span>\u00e8 <span class=\"_ _21\"> </span>que<span class=\"_ _0\"></span><span class=\"ff5\">lla <span class=\"_ _e\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _21\"> </span>valo<span class=\"_ _1\"></span>re <span class=\"_ _21\"> </span>d\u2019uso, <span class=\"_ _21\"> </span>determina<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span></span>attualizzando i dati previsionali del<span class=\"_ _0\"></span> gruppo di <span class=\"ff5\">CGU (\u201c<span class=\"ff4 lsc\">DCF</span><span class=\"ff6\"> <span class=\"_ _0\"></span>Method</span>\u201d) relativi al periodo di <span class=\"_ _0\"></span></span>tre anni <span class=\"_ _0\"></span>success<span class=\"_ _1\"></span>ivi alla data<span class=\"_ _68\"> </span>di b<span class=\"_ _1\"></span>ilancio. <span class=\"_ _1\"></span>Le <span class=\"_ _1\"></span>assunzioni <span class=\"_ _1\"></span>chiave <span class=\"_ _1\"></span>utilizza<span class=\"_ _1\"></span>te p<span class=\"_ _1\"></span>er la<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>terminazione <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>dati <span class=\"_ _1\"></span>previsionali <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>stima <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>livelli <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>crescit<span class=\"ls6\">a<span class=\"_ _68\"> </span></span>del <span class=\"_ _c\"></span>fatturato, <span class=\"_ _2\"></span>dell\u2019EBITDA, <span class=\"_ _2\"></span>dei <span class=\"_ _c\"></span>flussi <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>cassa <span class=\"_ _c\"></span>opera<span class=\"_ _1\"></span>tivi, <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>crescita <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>terminale <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>costo <span class=\"_ _2\"></span>medio<span class=\"_ _68\"> </span></span>ponderato <span class=\"_ _d\"></span>del <span class=\"_ _5\"></span>capitale <span class=\"_ _d\"></span>(tasso <span class=\"_ _5\"></span>di <span class=\"_ _d\"></span>attualizzazione),<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>tenendo <span class=\"_ _d\"></span>in <span class=\"_ _5\"></span>considerazion<span class=\"_ _1\"></span>e <span class=\"_ _5\"></span>le <span class=\"_ _d\"></span>performance <span class=\"_ _d\"></span>economico<span class=\"_ _0\"></span>-reddituali <span class=\"_ _d\"></span>e<span class=\"_ _68\"> </span>finanziarie <span class=\"_ _0\"></span>passate <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>aspettative <span class=\"_ _0\"></span>future. <span class=\"_ _2\"></span>Per <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>dati <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _2\"></span>2022, t<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>aspettative <span class=\"_ _0\"></span>future <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>state <span class=\"_ _0\"></span>desunte <span class=\"_ _0\"></span>dal<span class=\"_ _68\"> </span>piano industriale<span class=\"_ _1\"></span> 2023-2025 approvato in da<span class=\"_ _1\"></span>ta 22 marzo 2023 d<span class=\"_ _1\"></span>al Consiglio di Amm<span class=\"_ _1\"></span>inistrazione.  Il <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>termina<span class=\"_ _1\"></span>le <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _2\"></span>determinato <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>criterio <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>rendita <span class=\"_ _2\"></span>perpetua <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>flusso <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>cassa <span class=\"_ _2\"></span>norm<span class=\"_ _1\"></span>alizzato <span class=\"_ _2\"></span>delle<span class=\"_ _1\"></span> CGU, <span class=\"_ _4\"></span>con ri<span class=\"_ _1\"></span>ferimento <span class=\"_ _4\"></span>all\u2019<span class=\"_ _0\"></span>ul<span class=\"_ _1\"></span>timo <span class=\"_ _1\"></span>period<span class=\"ff2\">o <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>dat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>previsionali <span class=\"_ _4\"></span>considerato, <span class=\"_ _4\"></span>applicando <span class=\"_ _1\"></span>una <span class=\"_ _1\"></span>cres<span class=\"_ _1\"></span>cita <span class=\"_ _1\"></span>inerziale <span class=\"_ _4\"></span>annua <span class=\"_ _1\"></span>(tasso<span class=\"_ _1\"></span> </span>\u201c<span class=\"ff4\">g</span>\u201d o \u201c<span class=\"ff4\">g-rate</span>\u201d).<span class=\"ff2\"> </span>Ai <span class=\"_ _2\"></span>fini <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>stima <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valo<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>d\u2019uso <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _2\"></span>gruppo <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span></span>CGU<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cui <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>alloca<span class=\"_ _1\"></span>to <span class=\"_ _2\"></span>l\u2019avviamento <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>fatto <span class=\"_ _2\"></span>uso <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>seguenti <span class=\"_ _2\"></span>fonti<span class=\"_ _1\"></span> d\u2019informazione:<span class=\"ff2\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">fonti <span class=\"_ _c\"></span>interne: <span class=\"_ _c\"></span>lo <span class=\"_ _d\"></span><span class=\"ff5\">IAS <span class=\"_ _c\"></span>36 <span class=\"_ _c\"></span>richi<span class=\"_ _0\"></span>ede <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>la <span class=\"_ _d\"></span>stima <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>valore <span class=\"_ _c\"></span>d\u2019uso <span class=\"_ _d\"></span>si <span class=\"_ _c\"></span>fondi <span class=\"_ _c\"></span>sulle <span class=\"_ _c\"></span>previsioni <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>flussi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>risultato <span class=\"_ _c\"></span>pi\u00f9<span class=\"_ _1\"></span> </span></span></span>aggiornate <span class=\"_ _0\"></span>formulate <span class=\"_ _2\"></span>dall\u2019alta <span class=\"_ _2\"></span>direzione. <span class=\"_ _2\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _2\"></span>dell\u2019<span class=\"_ _0\"></span><span class=\"ff7\">impairment <span class=\"_ _0\"></span>test<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span></span></span>dell\u2019avviamento <span class=\"_ _2\"></span>alle <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>riferimento <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>\u00e8<span class=\"_ _68\"> </span>fatto uso dei p<span class=\"_ _1\"></span>iani industriali sopr<span class=\"_ _1\"></span>a indicati;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _23\"> </span><span class=\"ff2\">fonti <span class=\"_ _1\"></span>esterne<span class=\"ff5\">: <span class=\"_ _1\"></span>ai <span class=\"_ _1\"></span>fini <span class=\"_ _1\"></span>dell\u2019<span class=\"ff7\">impairment <span class=\"_ _4\"></span>test<span class=\"ff2\"> <span class=\"ff5\">dell\u2019avvi<span class=\"_ _1\"></span>amento <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>\u00e8 f<span class=\"_ _1\"></span>atto u<span class=\"_ _1\"></span>so d<span class=\"_ _1\"></span>i font<span class=\"_ _1\"></span>i est<span class=\"_ _1\"></span>erne d\u2019<span class=\"_ _1\"></span>informazione <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>calcolo<span class=\"_ _1\"></span> </span></span></span></span></span></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>medio <span class=\"_ _c\"></span>ponderat<span class=\"_ _1\"></span>o <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>capita<span class=\"_ _1\"></span>le <span class=\"_ _c\"></span>(WACC), <span class=\"_ _2\"></span>determ<span class=\"_ _1\"></span>inato <span class=\"_ _2\"></span>attraverso <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>etodolog<span class=\"_ _1\"></span>ia <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span><span class=\"ff7\">capital <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>pricing<span class=\"_ _68\"> </span></span>model<span class=\"ff2\"> <span class=\"ff5 lsf\">(\u201c</span><span class=\"ff4\">CAPM<span class=\"ff5\">\u201d). <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>particolare, <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>richiesto <span class=\"_ _1\"></span>dallo <span class=\"_ _1\"></span>IAS <span class=\"_ _1\"></span>36, <span class=\"_ _1\"></span>il co<span class=\"ff2\">sto <span class=\"_ _1\"></span>del ca<span class=\"_ _1\"></span>pitale <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>stato calco<span class=\"_ _1\"></span>lato con<span class=\"_ _1\"></span>siderando <span class=\"_ _1\"></span>la<span class=\"_ _68\"> </span></span></span></span></span>struttura finanzia<span class=\"_ _1\"></span>ria <span class=\"ff7\">target</span> <span class=\"ff5\">derivante dal<span class=\"_ _1\"></span>l\u2019analisi della stru<span class=\"_ _1\"></span>ttura finanziaria di<span class=\"_ _1\"></span> societ\u00e0 quotate co<span class=\"_ _1\"></span>mparabili.  <span class=\"ff2\"> </span></span>I parametri util<span class=\"_ _1\"></span>izzati per la stima <span class=\"_ _1\"></span>del valore attuale <span class=\"_ _1\"></span>dei flussi di cassa so<span class=\"_ _1\"></span>no riportati nella tabella che segue:<span class=\"_ _68\"> </span>31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>WACC<span class=\"_ _68\"> </span>Segmento Electrode Technologies<span class=\"_ _68\"> </span>10,5%<span class=\"_ _68\"> </span>8,4%<span class=\"fc0\"> </span>Segmento Water Technologies<span class=\"_ _68\"> </span>9,7%<span class=\"_ _68\"> </span>6,5%<span class=\"fc0\"> </span>G-rate<span class=\"_ _68\"> </span>Segmento Electrode Technologies<span class=\"_ _68\"> </span>2,0%<span class=\"_ _68\"> </span>1,4%<span class=\"fc0\"> </span>Segmento Water Technologies<span class=\"_ _68\"> </span>2,3%<span class=\"_ _68\"> </span>1,7%<span class=\"_ _68\"> </span>L\u2019EBIT <span class=\"_ _0\"></span>Cagr <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>segmento <span class=\"_ _0\"></span>Electrode <span class=\"_ _0\"></span>Technologie<span class=\"ff2\">s <span class=\"_ _2\"></span>alla <span class=\"_ _2\"></span>base <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cassa <span class=\"_ _c\"></span>dete<span class=\"_ _1\"></span>rminati <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>5% <span class=\"_ _2\"></span>circa <span class=\"_ _0\"></span>mentre<span class=\"_ _68\"> </span></span>L\u2019EBIT Cagr del se<span class=\"_ _1\"></span>gmento Water Te<span class=\"_ _1\"></span>chnologies alla b<span class=\"_ _1\"></span>ase dei flussi di c<span class=\"_ _1\"></span>assa determinati \u00e8 par<span class=\"_ _1\"></span>i al 21% circa.<span class=\"ff2\"> </span>Dall\u2019impairment <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _c\"></span>2022 <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _c\"></span>emerso <span class=\"_ _c\"></span>che, <span class=\"_ _2\"></span>per <span class=\"_ _c\"></span>entrambi <span class=\"_ _2\"></span>i <span class=\"_ _c\"></span>segmenti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>business <span class=\"_ _2\"></span>testati, <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>valore <span class=\"_ _2\"></span>d\u2019uso,<span class=\"_ _68\"> </span>determinato <span class=\"_ _2e\"> </span>attualizzando<span class=\"_ _1\"></span> <span class=\"_ _2e\"> </span>mediante <span class=\"_ _2e\"> </span>il <span class=\"_ _3\"> </span>\u201cDCF <span class=\"_ _6\"> </span>Method\u201d <span class=\"_ _2e\"> </span>i <span class=\"_ _3\"> </span>da<span class=\"_ _1\"></span>ti <span class=\"_ _3\"> </span>p<span class=\"_ _1\"></span>revisionali <span class=\"_ _6\"> </span>di <span class=\"_ _3\"> </span>riferi<span class=\"_ _1\"></span>mento, <span class=\"_ _2e\"> </span>risulta <span class=\"_ _2e\"> </span>superiore <span class=\"_ _2e\"> </span>al<span class=\"_ _68\"> </span>corrispondente <span class=\"_ _5\"> </span>valore <span class=\"_ _5\"> </span>del <span class=\"_ _10\"> </span>capitale <span class=\"_ _5\"> </span>investito <span class=\"_ _5\"> </span>netto <span class=\"_ _5\"> </span>(incluso <span class=\"_ _10\"> </span>l\u2019a<span class=\"ff2\">vviamento). <span class=\"_ _10\"> </span>Sia <span class=\"_ _5\"></span>relativamente <span class=\"_ _5\"></span>al <span class=\"_ _5\"> </span>segmento <span class=\"_ _5\"> </span>Electrode<span class=\"_ _68\"> </span></span>Technologies <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>he <span class=\"_ _d\"></span>relativamente <span class=\"_ _d\"></span><span class=\"ff5\">al <span class=\"_ _c\"></span>segmento <span class=\"_ _d\"></span>Water <span class=\"_ _d\"></span>Techno<span class=\"_ _1\"></span>logies, <span class=\"_ _d\"></span>il <span class=\"_ _d\"></span>valore <span class=\"_ _c\"></span>d\u2019uso <span class=\"_ _d\"></span>determina<span class=\"_ _1\"></span>to <span class=\"_ _5\"> </span><span class=\"ff2\">risulta <span class=\"_ _d\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>a <span class=\"_ _d\"></span>circa <span class=\"_ _d\"></span>il<span class=\"_ _1\"></span> </span></span>doppio del capit<span class=\"_ _1\"></span>ale investito netto a<span class=\"_ _1\"></span>fferente a tali segm<span class=\"_ _1\"></span>enti.<span class=\"_ _68\"> </span>Si \u00e8 inoltre <span class=\"_ _0\"></span>proceduto <span class=\"ff5\">ad effettua<span class=\"_ _1\"></span>re <span class=\"_ _0\"></span>un\u2019an<span class=\"_ _1\"></span>alisi di sensitivit\u00e0 per verificare la tenuta dei valori contabili degli avviamenti<span class=\"_ _1\"></span> </span>in presenza di va<span class=\"_ _1\"></span>riazioni peggiorative <span class=\"_ _1\"></span>delle principali a<span class=\"_ _1\"></span>ssunzioni. In particolare, <span class=\"_ _1\"></span>in relazione all\u2019eser<span class=\"_ _1\"></span>cizio chiuso al 31 d<span class=\"_ _1\"></span>icembre 2022:<span class=\"ff2\"> </span>\u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per il <span class=\"_ _0\"></span>segment<span class=\"_ _1\"></span>o Electrode Technologies, un aumento del WACC fino al <span class=\"_ _0\"></span>19,3<span class=\"ff5\">%, o l<span class=\"_ _0\"></span>\u2019azzeramen<span class=\"_ _1\"></span>to del <span class=\"_ _0\"></span>g<span class=\"ff2\">-rate o la<span class=\"_ _68\"> </span></span></span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">44%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore<span class=\"_ _1\"></span>;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff2\"> <span class=\"_ _62\"> </span>per <span class=\"_ _d\"></span>il <span class=\"_ _5\"> </span>segmento <span class=\"_ _d\"></span>Water <span class=\"_ _d\"></span>Technologies, <span class=\"_ _d\"></span>un <span class=\"_ _d\"></span>aumento <span class=\"_ _5\"></span>del <span class=\"_ _d\"></span>WACC <span class=\"_ _d\"></span>fino <span class=\"_ _d\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _5\"> </span><span class=\"ls4\">19</span></span>%<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>o <span class=\"_ _d\"> </span>l\u2019azzeramento <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>g<span class=\"_ _0\"></span><span class=\"ff2\">-rate <span class=\"_ _d\"></span>o <span class=\"_ _d\"></span>la<span class=\"_ _68\"> </span></span>riduzione de<span class=\"_ _1\"></span>ll\u2019EBIT lung<span class=\"_ _1\"></span>o il pe<span class=\"_ _1\"></span>riodo d<span class=\"_ _1\"></span>i piano d<span class=\"_ _1\"></span>el <span class=\"ff2\">49%, <span class=\"_ _1\"></span>con analogo <span class=\"_ _1\"></span>impatto <span class=\"_ _1\"></span>sul flu<span class=\"_ _1\"></span>sso terminale, <span class=\"_ _1\"></span>non de<span class=\"_ _1\"></span>terminerebbero<span class=\"_ _1\"></span> </span>perdite di valore.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "<div class=\"c w169 h130\" style=\"left:197.4175px; bottom:311.90753px;\"><div class=\"t m0 x68 h28 y4d7 ff4 fs5 fc0 sc0 ls0 ws0\">Avviamento<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h130\" style=\"left:254.51349px; bottom:311.90753px;\"><div class=\"t m0 x60 h28 yc7b ff4 fs5 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x33 h28 yc7c ff4 fs5 fc0 sc0 ls0 ws0\">brevetto<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h28 y4ca ff4 fs5 fc0 sc0 ls0 ws0\">industriale e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x33 h28 y4d7 ff4 fs5 fc0 sc0 ls0 ws0\">diritti di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h28 y90b ff4 fs5 fc0 sc0 ls0 ws0\">utilizzazione<span class=\"_ _68\"> </span> </div><div class=\"t m0 x11 h28 y90c ff4 fs5 fc0 sc0 ls0 ws0\">delle opere<span class=\"_ _68\"> </span> </div><div class=\"t m0 x90 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">dell'ingegno<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h130\" style=\"left:311.9475px; bottom:311.90753px;\"><div class=\"t m0 x68 h28 y4ca ff4 fs5 fc0 sc0 ls0 ws0\">Concessioni,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x33 h28 y4d7 ff4 fs5 fc0 sc0 ls0 ws0\">licenze e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x1f h28 y90b ff4 fs5 fc0 sc0 ls0 ws0\">marchi<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h130\" style=\"left:369.3555px; bottom:311.90753px;\"><div class=\"t m0 x33 h28 y4ca ff4 fs5 fc0 sc0 ls0 ws0\">Know-<span class=\"_ _68\"> </span></div><div class=\"t m0 x1f h28 y4d7 ff4 fs5 fc0 sc0 ls0 ws0\">how e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h28 y90b ff4 fs5 fc0 sc0 ls0 ws0\">Tecnologie<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h130\" style=\"left:420.0555px; bottom:311.90753px;\"><div class=\"t m0 xa h28 y519 ff4 fs5 fc0 sc0 ls0 ws0\">Relazioni<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h28 y53f ff4 fs5 fc0 sc0 ls0 ws0\">commerciali<span class=\"_ _0\"></span> </div></div><div class=\"c wb9 h130\" style=\"left:477.6585px; bottom:311.90753px;\"><div class=\"t m0 x90 h28 y519 ff4 fs5 fc0 sc0 ls0 ws0\">Costi di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h28 y53f ff4 fs5 fc0 sc0 ls0 ws0\">sviluppo<span class=\"_ _68\"> </span> </div></div><div class=\"c w16e h130\" style=\"left:519.3105px; bottom:311.90753px;\"><div class=\"t m0 x11 h28 y4d7 ff4 fs5 fc0 sc0 ls0 ws0\">Altre<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h130\" style=\"left:555.3465px; bottom:311.90753px;\"><div class=\"t m0 x68 h28 y519 ff4 fs5 fc0 sc0 ls0 ws0\">Immobilizzazioni<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h28 y53f ff4 fs5 fc0 sc0 ls0 ws0\">in corso e ac<span class=\"_ _0\"></span>conti<span class=\"_ _68\"> </span> </div></div><div class=\"c w170 h130\" style=\"left:631.9685px; bottom:311.90753px;\"><div class=\"t m0 x1f h28 y4ca ff4 fs5 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _68\"> </span> </div><div class=\"t m0 x3c h28 y4d7 ff4 fs5 fc0 sc0 ls0 ws0\">attivit\u00e0<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h28 y90b ff4 fs5 fc0 sc0 ls0 ws0\">immateriali<span class=\"_ _68\"> </span> </div></div><div class=\"c w171 h6f\" style=\"left:197.4175px; bottom:300.83154px;\"><div class=\"t m0 x11b hd y6a8 ff7 fs5 fc0 sc0 ls0 ws0\">(in migliaia di Euro<span class=\"_ _0\"></span>)<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:289.75555px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2020<span class=\"_ _0\"></span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:289.75555px;\"><div class=\"t m0 x2b h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">61.625 </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:289.75555px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">12.780 </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:289.75555px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">32.231 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:289.75555px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">47.014 </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:289.75555px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">47.387 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:289.75555px;\"><div class=\"t m0 x33 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">14.349 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:289.75555px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">8.480<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:289.75555px;\"><div class=\"t m0 x2 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">10.955 </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:289.75555px;\"><div class=\"t m0 x27 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">234.821<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:278.5235px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Variazione del perimetro <span class=\"_ _0\"></span>di consolida<span class=\"_ _0\"></span>mento<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:278.5235px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:278.5235px;\"><div class=\"t m0 x1a h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">734<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:278.5235px;\"><div class=\"t m0 x7c h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:278.5235px;\"><div class=\"t m0 x15 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:278.5235px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:278.5235px;\"><div class=\"t m0 x18 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:278.5235px;\"><div class=\"t m0 x61 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:278.5235px;\"><div class=\"t m0 xbf h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:278.5235px;\"><div class=\"t m0 x17 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">734<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 hf1\" style=\"left:-3.8875122px; bottom:268.03253px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Incrementi<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 hf1\" style=\"left:197.4175px; bottom:268.03253px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a hf1\" style=\"left:254.51349px; bottom:268.03253px;\"><div class=\"t m0 x1a h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">398<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b hf1\" style=\"left:311.9475px; bottom:268.03253px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">1.228<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c hf1\" style=\"left:369.3555px; bottom:268.03253px;\"><div class=\"t m0 x15 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d hf1\" style=\"left:420.0555px; bottom:268.03253px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb9 hf1\" style=\"left:477.6585px; bottom:268.03253px;\"><div class=\"t m0 x61 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">82 </div></div><div class=\"c w16e hf1\" style=\"left:519.3105px; bottom:268.03253px;\"><div class=\"t m0 x61 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f hf1\" style=\"left:555.3465px; bottom:268.03253px;\"><div class=\"t m0 x10 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">5.375 </div></div><div class=\"c w170 hf1\" style=\"left:631.9685px; bottom:268.03253px;\"><div class=\"t m0 x22 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">7.083<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:257.5805px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:257.5805px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:257.5805px;\"><div class=\"t m0 x7c h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:257.5805px;\"><div class=\"t m0 x71 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(411)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:257.5805px;\"><div class=\"t m0 x15 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:257.5805px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:257.5805px;\"><div class=\"t m0 x20 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(87) </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:257.5805px;\"><div class=\"t m0 x60 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(699)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:257.5805px;\"><div class=\"t m0 x2f h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(205) </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:257.5805px;\"><div class=\"t m0 x58 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">(1.402)<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:247.12854px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _0\"></span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:247.12854px;\"><div class=\"t m0 x25 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(3.187)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:247.12854px;\"><div class=\"t m0 x7c h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:247.12854px;\"><div class=\"t m0 x7c h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:247.12854px;\"><div class=\"t m0 x15 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:247.12854px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:247.12854px;\"><div class=\"t m0 x18 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:247.12854px;\"><div class=\"t m0 x61 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:247.12854px;\"><div class=\"t m0 xbf h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:247.12854px;\"><div class=\"t m0 x58 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">(3.187)<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:236.67651px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:236.67651px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:236.67651px;\"><div class=\"t m0 x1a h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">375<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:236.67651px;\"><div class=\"t m0 x1a h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">649<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:236.67651px;\"><div class=\"t m0 x15 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:236.67651px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:236.67651px;\"><div class=\"t m0 x58 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">608 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:236.67651px;\"><div class=\"t m0 x1e h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">123<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:236.67651px;\"><div class=\"t m0 x13 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(1.580)<span class=\"_ _68\"> </span> </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:236.67651px;\"><div class=\"t m0 x17 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">175<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:226.22455px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:226.22455px;\"><div class=\"t m0 x32 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">4.788<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:226.22455px;\"><div class=\"t m0 x95 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(34)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:226.22455px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">1.224<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:226.22455px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">895<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:226.22455px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">2.975 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:226.22455px;\"><div class=\"t m0 x58 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">957 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:226.22455px;\"><div class=\"t m0 x1e h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">472<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:226.22455px;\"><div class=\"t m0 x16 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">310 </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:226.22455px;\"><div class=\"t m0 x25 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">11.587<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:215.1485px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"_ _0\"></span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:215.1485px;\"><div class=\"t m0 x2b h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">63.226 </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:215.1485px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">14.253 </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:215.1485px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">34.921 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:215.1485px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">47.909 </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:215.1485px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">50.362 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:215.1485px;\"><div class=\"t m0 x33 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">15.909 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:215.1485px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">8.376<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:215.1485px;\"><div class=\"t m0 x2 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">14.855 </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:215.1485px;\"><div class=\"t m0 x27 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">249.811<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 hf4\" style=\"left:-3.8875122px; bottom:203.9165px;\"><div class=\"t m0 x68 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">Incrementi<span class=\"ff4\"> </span></div></div><div class=\"c w169 hf4\" style=\"left:197.4175px; bottom:203.9165px;\"><div class=\"t m0 xa2 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"ff4\"> </span></div></div><div class=\"c w16a hf4\" style=\"left:254.51349px; bottom:203.9165px;\"><div class=\"t m0 x11 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">              411 <span class=\"ff4\"> </span></div></div><div class=\"c w16b hf4\" style=\"left:311.9475px; bottom:203.9165px;\"><div class=\"t m0 x11 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">              719 <span class=\"ff4\"> </span></div></div><div class=\"c w16c hf4\" style=\"left:369.3555px; bottom:203.9165px;\"><div class=\"t m0 x26 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16d hf4\" style=\"left:420.0555px; bottom:203.9165px;\"><div class=\"t m0 x2 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c wb9 hf4\" style=\"left:477.6585px; bottom:203.9165px;\"><div class=\"t m0 x11 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">    1.022 <span class=\"ff4\"> </span></div></div><div class=\"c w16e hf4\" style=\"left:519.3105px; bottom:203.9165px;\"><div class=\"t m0 x25 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16f hf4\" style=\"left:555.3465px; bottom:203.9165px;\"><div class=\"t m0 x90 h28 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">                    <span class=\"_ _0\"></span>5.874 <span class=\"ff4\"> </span></div></div><div class=\"c w170 hf4\" style=\"left:631.9685px; bottom:203.9165px;\"><div class=\"t m0 x90 h28 y4f9 ff4 fs5 fc0 sc0 ls0 ws0\">          8.<span class=\"_ _0\"></span>026  </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:193.46454px;\"><div class=\"t m0 x68 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Decrementi<span class=\"ff4\"> </span></div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:193.46454px;\"><div class=\"t m0 xa2 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"ff4\"> </span></div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:193.46454px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">              (75)<span class=\"ff4\"> </span></div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:193.46454px;\"><div class=\"t m0 x6f h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">               <span class=\"_ _0\"></span>(2)<span class=\"ff4\"> </span></div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:193.46454px;\"><div class=\"t m0 x26 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:193.46454px;\"><div class=\"t m0 x2 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:193.46454px;\"><div class=\"t m0 x39 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:193.46454px;\"><div class=\"t m0 x6f h28 y6a8 ff2 fs5 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">(67)<span class=\"ff4\"> </span></span></div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:193.46454px;\"><div class=\"t m0 x6f h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">                   <span class=\"_ _0\"></span>(126)<span class=\"ff4\"> </span></div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:193.46454px;\"><div class=\"t m0 x11 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">          (271)<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 hf2\" style=\"left:-3.8875122px; bottom:172.56055px;\"><div class=\"t m0 x68 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _0\"></span><span class=\"ff4\"> </span></div></div><div class=\"c w169 hf2\" style=\"left:197.4175px; bottom:172.56055px;\"><div class=\"t m0 xa2 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"ff4\"> </span></div></div><div class=\"c w16a hf2\" style=\"left:254.51349px; bottom:172.56055px;\"><div class=\"t m0 x2 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16b hf2\" style=\"left:311.9475px; bottom:172.56055px;\"><div class=\"t m0 x2 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16c hf2\" style=\"left:369.3555px; bottom:172.56055px;\"><div class=\"t m0 x26 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16d hf2\" style=\"left:420.0555px; bottom:172.56055px;\"><div class=\"t m0 x2 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c wb9 hf2\" style=\"left:477.6585px; bottom:172.56055px;\"><div class=\"t m0 x11 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\">(4.323)- <span class=\"ff4\"> </span></div></div><div class=\"c w16e hf2\" style=\"left:519.3105px; bottom:172.56055px;\"><div class=\"t m0 x25 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w16f hf2\" style=\"left:555.3465px; bottom:172.56055px;\"><div class=\"t m0 x101 h28 y90d ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c w170 hf2\" style=\"left:631.9685px; bottom:172.56055px;\"><div class=\"t m0 x7c h28 y90c ff4 fs5 fc0 sc0 ls0 ws0\">                 </div><div class=\"t m0 x58 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">(4.323)<span class=\"ls2\"> </span><span class=\"ls2\">  </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:162.10852px;\"><div class=\"t m0 x68 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"ff4\"> </span></div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:162.10852px;\"><div class=\"t m0 xa2 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"ff4\"> </span></div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:162.10852px;\"><div class=\"t m0 x11 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">              409 <span class=\"ff4\"> </span></div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:162.10852px;\"><div class=\"t m0 x11 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">           1.820 <span class=\"ff4\"> </span></div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:162.10852px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">                6 <span class=\"ff4\"> </span></div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:162.10852px;\"><div class=\"t m0 x2 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> - <span class=\"ff4\"> </span></div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:162.10852px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">     9.498 <span class=\"ff4\"> </span></div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:162.10852px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">     540 <span class=\"ff4\"> </span></div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:162.10852px;\"><div class=\"t m0 x6f h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">              <span class=\"_ _0\"></span>(11.869)<span class=\"ff4\"> </span></div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:162.10852px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">              403  </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:151.65656px;\"><div class=\"t m0 x68 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"ff4\"> </span></div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:151.65656px;\"><div class=\"t m0 x32 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">3.755<span class=\"ff4\"> </span></div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:151.65656px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">            (119)<span class=\"ff4\"> </span></div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:151.65656px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">               <span class=\"_ _0\"></span>239 <span class=\"ff4\"> </span></div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:151.65656px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">         (474)<span class=\"ff4\"> </span></div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:151.65656px;\"><div class=\"t m0 x68 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">            <span class=\"_ _0\"></span>2.069 <span class=\"ff4\"> </span></div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:151.65656px;\"><div class=\"t m0 x11 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">       649 <span class=\"ff4\"> </span></div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:151.65656px;\"><div class=\"t m0 x6f h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">    287 <span class=\"ff4\"> </span></div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:151.65656px;\"><div class=\"t m0 x90 h28 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">                       <span class=\"_ _0\"></span>235 <span class=\"ff4\"> </span></div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:151.65656px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">           6.640  </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:140.5805px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Costo storico al 31 <span class=\"_ _0\"></span>dicembre 2022<span class=\"_ _0\"></span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:140.5805px;\"><div class=\"t m0 x2b h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">66.981 </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:140.5805px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">14.878 </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:140.5805px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">37.697 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:140.5805px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">47.441 </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:140.5805px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">52.430 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:140.5805px;\"><div class=\"t m0 x33 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">22.754 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:140.5805px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">9.136<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:140.5805px;\"><div class=\"t m0 x10 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">8.969 </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:140.5805px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">       260.286  </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:129.50452px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>20<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:129.50452px;\"><div class=\"t m0 xa2 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:129.50452px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">11.333 </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:129.50452px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">22.643 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:129.50452px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">28.607 </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:129.50452px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">31.441 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:129.50452px;\"><div class=\"t m0 x1e h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">5.001 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:129.50452px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">4.715<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:129.50452px;\"><div class=\"t m0 xbf h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:129.50452px;\"><div class=\"t m0 x27 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">103.740<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:118.27252px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Incrementi<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:118.27252px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:118.27252px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">1.142<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:118.27252px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">2.784 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:118.27252px;\"><div class=\"t m0 x25 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">1.611<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:118.27252px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">2.213 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:118.27252px;\"><div class=\"t m0 x1e h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">1.549 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:118.27252px;\"><div class=\"t m0 x1e h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">428<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:118.27252px;\"><div class=\"t m0 xbf h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:118.27252px;\"><div class=\"t m0 x22 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">9.727<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:107.82056px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Decrementi<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:107.82056px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:107.82056px;\"><div class=\"t m0 x7c h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:107.82056px;\"><div class=\"t m0 x71 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(225)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:107.82056px;\"><div class=\"t m0 x15 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:107.82056px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:107.82056px;\"><div class=\"t m0 x20 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(87) </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:107.82056px;\"><div class=\"t m0 x60 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(699)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:107.82056px;\"><div class=\"t m0 xbf h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:107.82056px;\"><div class=\"t m0 x58 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">(1.011)<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h131\" style=\"left:-3.8875122px; bottom:97.36853px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h131\" style=\"left:197.4175px; bottom:97.36853px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h131\" style=\"left:254.51349px; bottom:97.36853px;\"><div class=\"t m0 x7c h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h131\" style=\"left:311.9475px; bottom:97.36853px;\"><div class=\"t m0 xe7 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h131\" style=\"left:369.3555px; bottom:97.36853px;\"><div class=\"t m0 x15 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h131\" style=\"left:420.0555px; bottom:97.36853px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c wb9 h131\" style=\"left:477.6585px; bottom:97.36853px;\"><div class=\"t m0 x18 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16e h131\" style=\"left:519.3105px; bottom:97.36853px;\"><div class=\"t m0 x61 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h131\" style=\"left:555.3465px; bottom:97.36853px;\"><div class=\"t m0 xbf h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w170 h131\" style=\"left:631.9685px; bottom:97.36853px;\"><div class=\"t m0 x1a h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">(3)<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:86.916504px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Differenze di convers<span class=\"_ _0\"></span>ione<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:86.916504px;\"><div class=\"t m0 xa2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:86.916504px;\"><div class=\"t m0 x95 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">(15)<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:86.916504px;\"><div class=\"t m0 x1a h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">667 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:86.916504px;\"><div class=\"t m0 x25 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">1.011<span class=\"_ _68\"> </span> </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:86.916504px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">2.337 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:86.916504px;\"><div class=\"t m0 x58 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">281 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:86.916504px;\"><div class=\"t m0 x1e h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">272<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:86.916504px;\"><div class=\"t m0 xbf h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:86.916504px;\"><div class=\"t m0 x22 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">4.553<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:75.840515px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>21<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:75.840515px;\"><div class=\"t m0 xa2 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:75.840515px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">12.460 </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:75.840515px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">25.866 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:75.840515px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">31.229 </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:75.840515px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">35.991 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:75.840515px;\"><div class=\"t m0 x1e h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">6.744 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:75.840515px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">4.716<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:75.840515px;\"><div class=\"t m0 xbf h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:75.840515px;\"><div class=\"t m0 x27 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">117.006<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 hf1\" style=\"left:-3.8875122px; bottom:64.738525px;\"><div class=\"t m0 x68 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\">Incrementi </div></div><div class=\"c w169 hf1\" style=\"left:197.4175px; bottom:64.738525px;\"><div class=\"t m0 x2 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16a hf1\" style=\"left:254.51349px; bottom:64.738525px;\"><div class=\"t m0 x11 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\">           1.077  </div></div><div class=\"c w16b hf1\" style=\"left:311.9475px; bottom:64.738525px;\"><div class=\"t m0 x11 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\">           2.934  </div></div><div class=\"c w16c hf1\" style=\"left:369.3555px; bottom:64.738525px;\"><div class=\"t m0 x11 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\">        1.588  </div></div><div class=\"c w16d hf1\" style=\"left:420.0555px; bottom:64.738525px;\"><div class=\"t m0 x11 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\">           1.<span class=\"_ _0\"></span>172  </div></div><div class=\"c wb9 hf1\" style=\"left:477.6585px; bottom:64.738525px;\"><div class=\"t m0 x90 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\">     2.571  </div></div><div class=\"c w16e hf1\" style=\"left:519.3105px; bottom:64.738525px;\"><div class=\"t m0 x6f h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\">    416  </div></div><div class=\"c w16f hf1\" style=\"left:555.3465px; bottom:64.738525px;\"><div class=\"t m0 x101 h17 yc8c ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w170 hf1\" style=\"left:631.9685px; bottom:64.738525px;\"><div class=\"t m0 x90 h28 yc8c ff4 fs5 fc0 sc0 ls0 ws0\">          9.<span class=\"_ _0\"></span>758  </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:54.2865px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Decrementi </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:54.2865px;\"><div class=\"t m0 x2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:54.2865px;\"><div class=\"t m0 x6f h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">             <span class=\"_ _0\"></span>(65) </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:54.2865px;\"><div class=\"t m0 x2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:54.2865px;\"><div class=\"t m0 x26 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:54.2865px;\"><div class=\"t m0 x2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:54.2865px;\"><div class=\"t m0 x39 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:54.2865px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">     (67) </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:54.2865px;\"><div class=\"t m0 x101 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:54.2865px;\"><div class=\"t m0 x90 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">           (132)<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 hf4\" style=\"left:-3.8875122px; bottom:43.678528px;\"><div class=\"t m0 x68 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri <span class=\"_ _0\"></span>movimenti </div></div><div class=\"c w169 hf4\" style=\"left:197.4175px; bottom:43.678528px;\"><div class=\"t m0 x2 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16a hf4\" style=\"left:254.51349px; bottom:43.678528px;\"><div class=\"t m0 x2 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16b hf4\" style=\"left:311.9475px; bottom:43.678528px;\"><div class=\"t m0 x6f h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">                  <span class=\"_ _0\"></span>-    </div></div><div class=\"c w16c hf4\" style=\"left:369.3555px; bottom:43.678528px;\"><div class=\"t m0 x90 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\">                5  </div></div><div class=\"c w16d hf4\" style=\"left:420.0555px; bottom:43.678528px;\"><div class=\"t m0 x2 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c wb9 hf4\" style=\"left:477.6585px; bottom:43.678528px;\"><div class=\"t m0 x39 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16e hf4\" style=\"left:519.3105px; bottom:43.678528px;\"><div class=\"t m0 x25 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16f hf4\" style=\"left:555.3465px; bottom:43.678528px;\"><div class=\"t m0 x101 h17 y4f9 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w170 hf4\" style=\"left:631.9685px; bottom:43.678528px;\"><div class=\"t m0 x68 h28 y4f9 ff4 fs5 fc0 sc0 ls0 ws0\">                  <span class=\"_ _0\"></span><span class=\"ls4\">5 </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:33.2265px;\"><div class=\"t m0 x68 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">Differenze di <span class=\"_ _0\"></span>conversione </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:33.2265px;\"><div class=\"t m0 x2 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:33.2265px;\"><div class=\"t m0 x6f h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">             <span class=\"_ _0\"></span>(72) </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:33.2265px;\"><div class=\"t m0 x6f h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">             <span class=\"_ _0\"></span>(80) </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:33.2265px;\"><div class=\"t m0 x11 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">           161  </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:33.2265px;\"><div class=\"t m0 x11 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">           1.<span class=\"_ _0\"></span>768  </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:33.2265px;\"><div class=\"t m0 x11 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">       161  </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:33.2265px;\"><div class=\"t m0 x6f h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\">    157  </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:33.2265px;\"><div class=\"t m0 x101 h17 y6a8 ff2 fs5 fc0 sc0 ls0 ws0\"> -  </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:33.2265px;\"><div class=\"t m0 x90 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">          2.<span class=\"_ _0\"></span>096  </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:22.150513px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Fondo ammortam<span class=\"_ _0\"></span>ento al 31 dicembre 20<span class=\"_ _0\"></span>22<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:22.150513px;\"><div class=\"t m0 xa2 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:22.150513px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">13.400<span class=\"fc0\"> </span></div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:22.150513px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">28.720<span class=\"fc0\"> </span></div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:22.150513px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">32.984<span class=\"fc0\"> </span></div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:22.150513px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">38.931<span class=\"fc0\"> </span></div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:22.150513px;\"><div class=\"t m0 x1e h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">9.476<span class=\"fc0\"> </span></div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:22.150513px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">5.221<span class=\"fc0\"> </span></div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:22.150513px;\"><div class=\"t m0 x101 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">0<span class=\"fc0\"> </span></div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:22.150513px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">       128.733 <span class=\"fc0\"> </span></div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:11.074524px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto conta<span class=\"_ _0\"></span>bile al 31 dicembre <span class=\"_ _0\"></span>2021<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:11.074524px;\"><div class=\"t m0 x2b h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">63.226<span class=\"_ _68\"> </span> </div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:11.074524px;\"><div class=\"t m0 x39 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">1.793<span class=\"_ _68\"> </span> </div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:11.074524px;\"><div class=\"t m0 x39 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">9.055 </div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:11.074524px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">16.680 </div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:11.074524px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">14.371 </div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:11.074524px;\"><div class=\"t m0 x1e h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">9.165 </div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:11.074524px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">3.660<span class=\"_ _68\"> </span> </div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:11.074524px;\"><div class=\"t m0 x2 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">14.855 </div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:11.074524px;\"><div class=\"t m0 x27 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">132.805<span class=\"_ _68\"> </span> </div></div><div class=\"c w168 h6f\" style=\"left:-3.8875122px; bottom:-0.0014648438px;\"><div class=\"t m0 x68 h28 y6a8 ff4 fs5 fc0 sc0 ls0 ws0\">Valore netto conta<span class=\"_ _0\"></span>bile al 31 dicembre 20<span class=\"_ _0\"></span>22<span class=\"_ _68\"> </span> </div></div><div class=\"c w169 h6f\" style=\"left:197.4175px; bottom:-0.0014648438px;\"><div class=\"t m0 x2b h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">66.981<span class=\"fc0\"> </span></div></div><div class=\"c w16a h6f\" style=\"left:254.51349px; bottom:-0.0014648438px;\"><div class=\"t m0 x39 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">1.478<span class=\"fc0\"> </span></div></div><div class=\"c w16b h6f\" style=\"left:311.9475px; bottom:-0.0014648438px;\"><div class=\"t m0 x39 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">8.977<span class=\"fc0\"> </span></div></div><div class=\"c w16c h6f\" style=\"left:369.3555px; bottom:-0.0014648438px;\"><div class=\"t m0 x20 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">14.457<span class=\"fc0\"> </span></div></div><div class=\"c w16d h6f\" style=\"left:420.0555px; bottom:-0.0014648438px;\"><div class=\"t m0 x61 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">13.499<span class=\"fc0\"> </span></div></div><div class=\"c wb9 h6f\" style=\"left:477.6585px; bottom:-0.0014648438px;\"><div class=\"t m0 x33 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">13.278<span class=\"fc0\"> </span></div></div><div class=\"c w16e h6f\" style=\"left:519.3105px; bottom:-0.0014648438px;\"><div class=\"t m0 x60 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">3.915<span class=\"fc0\"> </span></div></div><div class=\"c w16f h6f\" style=\"left:555.3465px; bottom:-0.0014648438px;\"><div class=\"t m0 x10 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">8.969<span class=\"fc0\"> </span></div></div><div class=\"c w170 h6f\" style=\"left:631.9685px; bottom:-0.0014648438px;\"><div class=\"t m0 x90 h28 y6a8 ff4 fs5 fc8 sc0 ls0 ws0\">      131.<span class=\"_ _0\"></span>552 <span class=\"fc0\"> </span></div></div><div class=\"c w185 h135\" style=\"left:172.9255px; bottom:268.68677px;\"><div class=\"t m0 x11 h136 yff ff4 fs8 fc0 sc0 ls0 ws0\">Terreni </div></div><div class=\"c w16c h135\" style=\"left:213.4855px; bottom:268.68677px;\"><div class=\"t m0 x11 h136 yff ff4 fs8 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _68\"> </span> </div></div><div class=\"c w186 h135\" style=\"left:265.1215px; bottom:268.68677px;\"><div class=\"t m0 xa h136 y8c7 ff4 fs8 fc0 sc0 ls0 ws0\">Impianti e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h136 yce2 ff4 fs8 fc0 sc0 ls0 ws0\">macchinari<span class=\"_ _68\"> </span> </div></div><div class=\"c w187 h135\" style=\"left:319.1235px; bottom:268.68677px;\"><div class=\"t m0 xa h136 y8c7 ff4 fs8 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _68\"> </span> </div><div class=\"t m0 x60 h136 yce2 ff4 fs8 fc0 sc0 ls0 ws0\">beni<span class=\"_ _68\"> </span> </div></div><div class=\"c wdf h135\" style=\"left:355.6275px; bottom:268.68677px;\"><div class=\"t m0 x34 h136 yce3 ff4 fs8 fc0 sc0 ls0 ws0\">Beni<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h136 y8c7 ff4 fs8 fc0 sc0 ls0 ws0\">strumentali<span class=\"_ _68\"> </span> </div><div class=\"t m0 xa h136 yce2 ff4 fs8 fc0 sc0 ls0 ws0\">concessi in<span class=\"_ _68\"> </span> </div><div class=\"t m0 x33 h136 y3ba ff4 fs8 fc0 sc0 ls0 ws0\">locazione<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h135\" style=\"left:410.3835px; bottom:268.68677px;\"><div class=\"t m0 x3c h136 yce4 ff4 fs8 fc0 sc0 ls0 ws0\">Diritti di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x33 h136 yce5 ff4 fs8 fc0 sc0 ls0 ws0\">utilizzo di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x33 h136 yff ff4 fs8 fc0 sc0 ls0 ws0\">immobili,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x60 h136 y579 ff4 fs8 fc0 sc0 ls0 ws0\">impianti e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">macchinari:<span class=\"_ _68\"> </span> </div></div><div class=\"c w189 h135\" style=\"left:467.5185px; bottom:268.68677px;\"><div class=\"t m0 x3c h137 y8c7 ff7 fs8 fc0 sc0 ls0 ws0\">- di cui<span class=\"_ _68\"> </span> </div><div class=\"t m0 x11 h137 yce2 ff7 fs8 fc0 sc0 ls0 ws0\">Fabbricati<span class=\"_ _68\"> </span> </div></div><div class=\"c w18a h135\" style=\"left:517.1265px; bottom:268.68677px;\"><div class=\"t m0 xa h137 yce3 ff7 fs8 fc0 sc0 ls0 ws0\">- di<span class=\"_ _68\"> </span> </div><div class=\"t m0 xa h137 y8c7 ff7 fs8 fc0 sc0 ls0 ws0\">cui<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h137 yce2 ff7 fs8 fc0 sc0 ls0 ws0\">Altri<span class=\"_ _68\"> </span> </div><div class=\"t m0 x6f h137 y3ba ff7 fs8 fc0 sc0 ls0 ws0\">beni<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h135\" style=\"left:547.2345px; bottom:268.68677px;\"><div class=\"t m0 x90 h136 y8c7 ff4 fs8 fc0 sc0 ls0 ws0\">Immobilizzazioni in<span class=\"_ _68\"> </span> </div><div class=\"t m0 x1f h136 yce2 ff4 fs8 fc0 sc0 ls0 ws0\">corso e acconti<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h135\" style=\"left:625.2605px; bottom:268.68677px;\"><div class=\"t m0 x34 h136 yce3 ff4 fs8 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _68\"> </span> </div><div class=\"t m0 x1f h136 y8c7 ff4 fs8 fc0 sc0 ls0 ws0\">immobili,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x3c h136 yce2 ff4 fs8 fc0 sc0 ls0 ws0\">impianti e<span class=\"_ _68\"> </span> </div><div class=\"t m0 x60 h136 y3ba ff4 fs8 fc0 sc0 ls0 ws0\">macchinari<span class=\"_ _68\"> </span> </div></div><div class=\"c w18c h138\" style=\"left:172.9255px; bottom:258.98877px;\"><div class=\"t m0 xd8 h137 yce7 ff7 fs8 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:249.47278px;\"><div class=\"t m0 x68 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">Costo storico al 31 dicembre 2020<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:249.47278px;\"><div class=\"t m0 x3c h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">30.803 </div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:249.47278px;\"><div class=\"t m0 x25 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">80.689 </div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:249.47278px;\"><div class=\"t m0 x61 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">88.356 </div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:249.47278px;\"><div class=\"t m0 x60 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">18.737 </div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:249.47278px;\"><div class=\"t m0 x25 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">117.097<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:249.47278px;\"><div class=\"t m0 x18 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">6.079 </div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:249.47278px;\"><div class=\"t m0 x1f h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">3.859 </div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:249.47278px;\"><div class=\"t m0 x27 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">2.220<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:249.47278px;\"><div class=\"t m0 x31 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">5.971<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:249.47278px;\"><div class=\"t m0 x32 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">347.732<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:239.80078px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:239.80078px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:239.80078px;\"><div class=\"t m0 x18 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">748<span class=\"_ _68\"> </span> </div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:239.80078px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">3.061 </div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:239.80078px;\"><div class=\"t m0 x27 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">242<span class=\"_ _68\"> </span> </div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:239.80078px;\"><div class=\"t m0 xa2 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:239.80078px;\"><div class=\"t m0 x7c h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:239.80078px;\"><div class=\"t m0 x22 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:239.80078px;\"><div class=\"t m0 x18 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:239.80078px;\"><div class=\"t m0 x29 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">24<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:239.80078px;\"><div class=\"t m0 x19 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">4.075<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:230.7528px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:230.7528px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:230.7528px;\"><div class=\"t m0 x61 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">1.406<span class=\"_ _68\"> </span> </div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:230.7528px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">5.267 </div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:230.7528px;\"><div class=\"t m0 x27 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">864<span class=\"_ _68\"> </span> </div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:230.7528px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">1.261<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:230.7528px;\"><div class=\"t m0 x18 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">3.277 </div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:230.7528px;\"><div class=\"t m0 x1f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">3.017 </div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:230.7528px;\"><div class=\"t m0 x25 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">260<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:230.7528px;\"><div class=\"t m0 x10 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">15.108<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:230.7528px;\"><div class=\"t m0 x18 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">27.183<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:221.86078px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Decrementi  </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:221.86078px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:221.86078px;\"><div class=\"t m0 x22 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(726) </div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:221.86078px;\"><div class=\"t m0 x2b h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(3.519) </div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:221.86078px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(1.748) </div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:221.86078px;\"><div class=\"t m0 x61 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(2.115) </div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:221.86078px;\"><div class=\"t m0 x22 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(1.689) </div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:221.86078px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(1.189) </div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:221.86078px;\"><div class=\"t m0 x27 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(500)<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:221.86078px;\"><div class=\"t m0 x31 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(428)<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:221.86078px;\"><div class=\"t m0 x22 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">(10.225)<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:212.8128px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Ripristini di valore<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:212.8128px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:212.8128px;\"><div class=\"t m0 x15 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:212.8128px;\"><div class=\"t m0 x2 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:212.8128px;\"><div class=\"t m0 x22 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:212.8128px;\"><div class=\"t m0 x19 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">240<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:212.8128px;\"><div class=\"t m0 x7c h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:212.8128px;\"><div class=\"t m0 x22 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:212.8128px;\"><div class=\"t m0 x18 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:212.8128px;\"><div class=\"t m0 xc h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:212.8128px;\"><div class=\"t m0 x13 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">240<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:203.92078px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:203.92078px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:203.92078px;\"><div class=\"t m0 x61 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">4.928<span class=\"_ _68\"> </span> </div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:203.92078px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">4.882 </div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:203.92078px;\"><div class=\"t m0 x27 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">199<span class=\"_ _68\"> </span> </div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:203.92078px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">6.340<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:203.92078px;\"><div class=\"t m0 x7c h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:203.92078px;\"><div class=\"t m0 x22 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:203.92078px;\"><div class=\"t m0 x18 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:203.92078px;\"><div class=\"t m0 x2 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">(16.573)<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:203.92078px;\"><div class=\"t m0 x1a h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">(224)<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:194.8728px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Differenze di conversione<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:194.8728px;\"><div class=\"t m0 x92 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">(489) </div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:194.8728px;\"><div class=\"t m0 x61 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">3.539<span class=\"_ _68\"> </span> </div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:194.8728px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">3.114 </div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:194.8728px;\"><div class=\"t m0 x27 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">500<span class=\"_ _68\"> </span> </div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:194.8728px;\"><div class=\"t m0 x71 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">(518)<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:194.8728px;\"><div class=\"t m0 x26 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">412 </div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:194.8728px;\"><div class=\"t m0 x27 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">363<span class=\"_ _68\"> </span> </div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:194.8728px;\"><div class=\"t m0 x22 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">49<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:194.8728px;\"><div class=\"t m0 x36 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">371<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:194.8728px;\"><div class=\"t m0 x19 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">6.929<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:185.35678px;\"><div class=\"t m0 x68 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">Costo storico al 31 dicembre 2021<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:185.35678px;\"><div class=\"t m0 x3c h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">30.314<span class=\"fc0\"> </span></div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:185.35678px;\"><div class=\"t m0 x25 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">90.584<span class=\"fc0\"> </span></div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:185.35678px;\"><div class=\"t m0 x58 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">101.161<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:185.35678px;\"><div class=\"t m0 x60 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">18.794<span class=\"fc0\"> </span></div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:185.35678px;\"><div class=\"t m0 x25 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">122.305<span class=\"fc0\"> </span></div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:185.35678px;\"><div class=\"t m0 x18 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">8.079<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:185.35678px;\"><div class=\"t m0 x1f h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">6.050<span class=\"fc0\"> </span></div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:185.35678px;\"><div class=\"t m0 x27 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">2.029<span class=\"fc0\"> </span></div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:185.35678px;\"><div class=\"t m0 x31 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">4.473<span class=\"fc0\"> </span></div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:185.35678px;\"><div class=\"t m0 x32 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">375.710<span class=\"fc0\"> </span></div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:175.68478px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:175.68478px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              -    </div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:175.68478px;\"><div class=\"t m0 xa h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">          1.263  </div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:175.68478px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">             2.286  </div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:175.68478px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">        710  </div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:175.68478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">             8.053  </div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:175.68478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              3.588  </div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:175.68478px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">3.386 </span><span class=\"ls0\"> </span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:175.68478px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">         202  </div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:175.68478px;\"><div class=\"t m0 x87 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                  25.803  </div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:175.68478px;\"><div class=\"t m0 x11 h136 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              41.704 <span class=\"ff4\"> </span></div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:166.79279px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Decrementi  </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:166.79279px;\"><div class=\"t m0 xa h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">            -    </div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:166.79279px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             (33) </div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:166.79279px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">          (1.129) </div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:166.79279px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">    (247) </div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:166.79279px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">          (1.742) </div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:166.79279px;\"><div class=\"t m0 x90 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">               (753) </div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:166.79279px;\"><div class=\"t m0 x90 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">     (650) </div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:166.79279px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">       (102) </div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:166.79279px;\"><div class=\"t m0 x34 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                          -    </div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:166.79279px;\"><div class=\"t m0 x6f h136 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             (3.903)<span class=\"ff4\"> </span></div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:157.74478px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Svalutazioni </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:157.74478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">             -    </div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:157.74478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                   -    </div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:157.74478px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">         (2.848) </div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:157.74478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">           -    </div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:157.74478px;\"><div class=\"t m0 xa h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">         (1.817) </div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:157.74478px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                     -    </div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:157.74478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">           -    </div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:157.74478px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              -    </div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:157.74478px;\"><div class=\"t m0 x34 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                          -    </div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:157.74478px;\"><div class=\"t m0 x6f h136 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">             (4.665)<span class=\"ff4\"> </span></div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:148.85278px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri movimenti </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:148.85278px;\"><div class=\"t m0 xa h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">            -    </div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:148.85278px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">           1.174  </div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:148.85278px;\"><div class=\"t m0 x90 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             6.897  </div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:148.85278px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">     1.381  </div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:148.85278px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                  83  </div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:148.85278px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                     -    </div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:148.85278px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">           -    </div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:148.85278px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">              -    </div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:148.85278px;\"><div class=\"t m0 x1f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                (10.157) </div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:148.85278px;\"><div class=\"t m0 x6f h136 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                (622)<span class=\"ff4\"> </span></div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:139.80478px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Differenze di conversione </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:139.80478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">(1.509)</span><span class=\"ls0\"> </span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:139.80478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              761  </div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:139.80478px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                704  </div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:139.80478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">      (61) </div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:139.80478px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">          (4.290) </div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:139.80478px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                 (60) </div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:139.80478px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">      (94) </div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:139.80478px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">            35  </div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:139.80478px;\"><div class=\"t m0 x1f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                       (19) </div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:139.80478px;\"><div class=\"t m0 x90 h136 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              (4.474)<span class=\"ff4\"> </span></div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:130.13278px;\"><div class=\"t m0 x68 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">Costo storico al 31 dicembre 2022 </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:130.13278px;\"><div class=\"t m0 x6f h136 yce9 ff4 fs8 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">28.805 <span class=\"fc8\"> </span></span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:130.13278px;\"><div class=\"t m0 x11 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">         93.750 <span class=\"fc8\"> </span></div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:130.13278px;\"><div class=\"t m0 x6f h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">        107.071 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:130.13278px;\"><div class=\"t m0 x90 h136 yce9 ff4 fs8 fc0 sc0 ls2 ws0\">  <span class=\"ls0\">20.577 <span class=\"fc8\"> </span></span></div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:130.13278px;\"><div class=\"t m0 xa h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">        122.591 <span class=\"fc8\"> </span></div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:130.13278px;\"><div class=\"t m0 x11 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">            10.855 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:130.13278px;\"><div class=\"t m0 x6f h136 yce9 ff4 fs8 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">8.691 <span class=\"fc8\"> </span></span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:130.13278px;\"><div class=\"t m0 x90 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">       2.163 <span class=\"fc8\"> </span></div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:130.13278px;\"><div class=\"t m0 x87 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">                  20.100 <span class=\"fc8\"> </span></div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:130.13278px;\"><div class=\"t m0 x68 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">             403.750 <span class=\"fc8\"> </span></div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:120.61679px;\"><div class=\"t m0 x68 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">Fondo ammortamento al 31 dicembre 2020<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:120.61679px;\"><div class=\"t m0 x61 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">10 </div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:120.61679px;\"><div class=\"t m0 x25 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">31.334 </div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:120.61679px;\"><div class=\"t m0 x61 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">50.190 </div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:120.61679px;\"><div class=\"t m0 x60 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">14.963 </div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:120.61679px;\"><div class=\"t m0 x61 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">94.963<span class=\"_ _68\"> </span> </div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:120.61679px;\"><div class=\"t m0 x18 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">2.376 </div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:120.61679px;\"><div class=\"t m0 x1f h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">1.376 </div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:120.61679px;\"><div class=\"t m0 x27 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">1.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:120.61679px;\"><div class=\"t m0 xc h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:120.61679px;\"><div class=\"t m0 x32 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">193.836<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:110.94476px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:110.94476px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:110.94476px;\"><div class=\"t m0 x18 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">684<span class=\"fc0\"> </span></div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:110.94476px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">2.257<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:110.94476px;\"><div class=\"t m0 x27 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">200<span class=\"fc0\"> </span></div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:110.94476px;\"><div class=\"t m0 xa2 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:110.94476px;\"><div class=\"t m0 x7c h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:110.94476px;\"><div class=\"t m0 x22 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:110.94476px;\"><div class=\"t m0 x18 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:110.94476px;\"><div class=\"t m0 xc h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:110.94476px;\"><div class=\"t m0 x19 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">3.141<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:102.052765px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:102.052765px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:102.052765px;\"><div class=\"t m0 x61 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">2.819<span class=\"fc0\"> </span></div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:102.052765px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">5.965<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:102.052765px;\"><div class=\"t m0 x1f h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">1.115<span class=\"fc0\"> </span></div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:102.052765px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">4.844<span class=\"fc0\"> </span></div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:102.052765px;\"><div class=\"t m0 x18 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">1.764<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:102.052765px;\"><div class=\"t m0 x1f h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">1.175<span class=\"fc0\"> </span></div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:102.052765px;\"><div class=\"t m0 x25 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">589<span class=\"fc0\"> </span></div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:102.052765px;\"><div class=\"t m0 xc h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:102.052765px;\"><div class=\"t m0 x18 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">16.507<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:93.00479px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Decrementi  </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:93.00479px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:93.00479px;\"><div class=\"t m0 x22 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(537)<span class=\"fc0\"> </span></div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:93.00479px;\"><div class=\"t m0 x2b h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(2.274)<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:93.00479px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(1.733)<span class=\"fc0\"> </span></div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:93.00479px;\"><div class=\"t m0 x61 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(1.812)<span class=\"fc0\"> </span></div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:93.00479px;\"><div class=\"t m0 x22 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(1.161)<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:93.00479px;\"><div class=\"t m0 x1f h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(780)<span class=\"fc0\"> </span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:93.00479px;\"><div class=\"t m0 x27 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(381)<span class=\"fc0\"> </span></div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:93.00479px;\"><div class=\"t m0 xc h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:93.00479px;\"><div class=\"t m0 x71 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">(7.517)<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:84.11279px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:84.11279px;\"><div class=\"t m0 x39 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:84.11279px;\"><div class=\"t m0 x19 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">43<span class=\"fc0\"> </span></div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:84.11279px;\"><div class=\"t m0 x13 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">1<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:84.11279px;\"><div class=\"t m0 x34 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">(90)<span class=\"fc0\"> </span></div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:84.11279px;\"><div class=\"t m0 xa2 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:84.11279px;\"><div class=\"t m0 x7c h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:84.11279px;\"><div class=\"t m0 x22 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:84.11279px;\"><div class=\"t m0 x18 h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:84.11279px;\"><div class=\"t m0 xc h20 yce6 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:84.11279px;\"><div class=\"t m0 x15 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">(46)<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:75.06479px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Differenze di conversione<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:75.06479px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:75.06479px;\"><div class=\"t m0 x18 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">800<span class=\"fc0\"> </span></div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:75.06479px;\"><div class=\"t m0 x39 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">1.665<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:75.06479px;\"><div class=\"t m0 x27 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">346<span class=\"fc0\"> </span></div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:75.06479px;\"><div class=\"t m0 x71 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">(797)<span class=\"fc0\"> </span></div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:75.06479px;\"><div class=\"t m0 x26 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">148<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:75.06479px;\"><div class=\"t m0 x27 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">116<span class=\"fc0\"> </span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:75.06479px;\"><div class=\"t m0 x22 h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">32<span class=\"fc0\"> </span></div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:75.06479px;\"><div class=\"t m0 xc h20 yce9 ff2 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:75.06479px;\"><div class=\"t m0 x19 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">2.162<span class=\"_ _68\"> </span> </div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:65.54877px;\"><div class=\"t m0 x68 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">Fondo ammortamento al 31 dicembre 2021<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:65.54877px;\"><div class=\"t m0 x61 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">10<span class=\"fc0\"> </span></div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:65.54877px;\"><div class=\"t m0 x25 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">35.143<span class=\"fc0\"> </span></div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:65.54877px;\"><div class=\"t m0 x61 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">57.804<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:65.54877px;\"><div class=\"t m0 x60 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">14.801<span class=\"fc0\"> </span></div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:65.54877px;\"><div class=\"t m0 x61 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">97.198<span class=\"fc0\"> </span></div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:65.54877px;\"><div class=\"t m0 x18 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">3.127<span class=\"fc0\"> </span></div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:65.54877px;\"><div class=\"t m0 x1f h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">1.887<span class=\"fc0\"> </span></div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:65.54877px;\"><div class=\"t m0 x27 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">1.240<span class=\"fc0\"> </span></div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:65.54877px;\"><div class=\"t m0 xc h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">-<span class=\"fc0\"> </span></div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:65.54877px;\"><div class=\"t m0 x32 h136 yce6 ff4 fs8 fc8 sc0 ls0 ws0\">208.083<span class=\"fc0\"> </span></div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:55.87677px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Incrementi </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:55.87677px;\"><div class=\"t m0 xa h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">            -   <span class=\"fc8\"> </span></div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:55.87677px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">           3.201 <span class=\"fc8\"> </span></div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:55.87677px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">            6.442 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:55.87677px;\"><div class=\"t m0 x90 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">    1.197 <span class=\"fc8\"> </span></div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:55.87677px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             5.675 <span class=\"fc8\"> </span></div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:55.87677px;\"><div class=\"t m0 xa h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             1.851 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:55.87677px;\"><div class=\"t m0 x90 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">    1.352 <span class=\"fc8\"> </span></div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:55.87677px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">           499 <span class=\"fc8\"> </span></div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:55.87677px;\"><div class=\"t m0 x34 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                          -   <span class=\"fc8\"> </span></div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:55.87677px;\"><div class=\"t m0 xa h136 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             18.365 <span class=\"ff4\"> </span></div></div><div class=\"c w184 h138\" style=\"left:-3.8875122px; bottom:46.789764px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Decrementi  </div></div><div class=\"c w185 h138\" style=\"left:172.9255px; bottom:46.789764px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">             -   <span class=\"fc8\"> </span></div></div><div class=\"c w16c h138\" style=\"left:213.4855px; bottom:46.789764px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">               (6)<span class=\"fc8\"> </span></div></div><div class=\"c w186 h138\" style=\"left:265.1215px; bottom:46.789764px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">             (810)<span class=\"fc8\"> </span></div></div><div class=\"c w187 h138\" style=\"left:319.1235px; bottom:46.789764px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">    (227)<span class=\"fc8\"> </span></div></div><div class=\"c wdf h138\" style=\"left:355.6275px; bottom:46.789764px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">          (1.530)<span class=\"fc8\"> </span></div></div><div class=\"c w188 h138\" style=\"left:410.3835px; bottom:46.789764px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              (299)<span class=\"fc8\"> </span></div></div><div class=\"c w187 h138\" style=\"left:467.5185px; bottom:46.789764px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">     (197)<span class=\"fc8\"> </span></div></div><div class=\"c w18d h138\" style=\"left:505.1145px; bottom:46.789764px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">       (102)<span class=\"fc8\"> </span></div></div><div class=\"c w163 h138\" style=\"left:547.2345px; bottom:46.789764px;\"><div class=\"t m0 x34 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                          -   <span class=\"fc8\"> </span></div></div><div class=\"c w18b h138\" style=\"left:625.2605px; bottom:46.789764px;\"><div class=\"t m0 x6f h136 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">             (2.871)<span class=\"ff4\"> </span></div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:37.897766px;\"><div class=\"t m0 x68 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">Riclassificazioni/ altri movimenti </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:37.897766px;\"><div class=\"t m0 xa h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">            -   <span class=\"fc8\"> </span></div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:37.897766px;\"><div class=\"t m0 x90 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                 32 <span class=\"fc8\"> </span></div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:37.897766px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             (131)<span class=\"fc8\"> </span></div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:37.897766px;\"><div class=\"t m0 x6f h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">      293 <span class=\"fc8\"> </span></div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:37.897766px;\"><div class=\"t m0 xa h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">            (269)<span class=\"fc8\"> </span></div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:37.897766px;\"><div class=\"t m0 x60 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                    -   <span class=\"fc8\"> </span></div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:37.897766px;\"><div class=\"t m0 x11 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">           -   <span class=\"fc8\"> </span></div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:37.897766px;\"><div class=\"t m0 xa h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">             -   <span class=\"fc8\"> </span></div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:37.897766px;\"><div class=\"t m0 x34 h20 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                          -   <span class=\"fc8\"> </span></div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:37.897766px;\"><div class=\"t m0 x6f h136 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                  (75)<span class=\"ff4\"> </span></div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:28.849792px;\"><div class=\"t m0 x68 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">Differenze di conversione </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:28.849792px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              -   <span class=\"fc8\"> </span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:28.849792px;\"><div class=\"t m0 x6f h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">           (147)<span class=\"fc8\"> </span></div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:28.849792px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                137 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:28.849792px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">      (94)<span class=\"fc8\"> </span></div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:28.849792px;\"><div class=\"t m0 xa h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">         (3.834)<span class=\"fc8\"> </span></div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:28.849792px;\"><div class=\"t m0 x60 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                 10 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:28.849792px;\"><div class=\"t m0 x11 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">      (14)<span class=\"fc8\"> </span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:28.849792px;\"><div class=\"t m0 x90 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">            24 <span class=\"fc8\"> </span></div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:28.849792px;\"><div class=\"t m0 x34 h20 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">                          -   <span class=\"fc8\"> </span></div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:28.849792px;\"><div class=\"t m0 x90 h136 yce9 ff2 fs8 fc0 sc0 ls0 ws0\">              (3.929)<span class=\"ff4\"> </span></div></div><div class=\"c w184 h139\" style=\"left:-3.8875122px; bottom:19.33377px;\"><div class=\"t m0 x68 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">Fondo ammortamento al 31 dicembre 2022 </div></div><div class=\"c w185 h139\" style=\"left:172.9255px; bottom:19.33377px;\"><div class=\"t m0 x6f h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">          10 <span class=\"fc8\"> </span></div></div><div class=\"c w16c h139\" style=\"left:213.4855px; bottom:19.33377px;\"><div class=\"t m0 x11 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">         38.224 <span class=\"fc8\"> </span></div></div><div class=\"c w186 h139\" style=\"left:265.1215px; bottom:19.33377px;\"><div class=\"t m0 x90 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">           63.442 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h139\" style=\"left:319.1235px; bottom:19.33377px;\"><div class=\"t m0 x90 h136 yce6 ff4 fs8 fc0 sc0 ls2 ws0\">  <span class=\"ls0\">15.969 <span class=\"fc8\"> </span></span></div></div><div class=\"c wdf h139\" style=\"left:355.6275px; bottom:19.33377px;\"><div class=\"t m0 x11 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">           97.240 <span class=\"fc8\"> </span></div></div><div class=\"c w188 h139\" style=\"left:410.3835px; bottom:19.33377px;\"><div class=\"t m0 xa h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">             4.688 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h139\" style=\"left:467.5185px; bottom:19.33377px;\"><div class=\"t m0 x90 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">    3.028 <span class=\"fc8\"> </span></div></div><div class=\"c w18d h139\" style=\"left:505.1145px; bottom:19.33377px;\"><div class=\"t m0 x90 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">       1.660 <span class=\"fc8\"> </span></div></div><div class=\"c w163 h139\" style=\"left:547.2345px; bottom:19.33377px;\"><div class=\"t m0 x34 h136 yce6 ff2 fs8 fc0 sc0 ls0 ws0\">                          -   <span class=\"ff4 fc8\"> </span></div></div><div class=\"c w18b h139\" style=\"left:625.2605px; bottom:19.33377px;\"><div class=\"t m0 x11 h136 yce6 ff4 fs8 fc0 sc0 ls0 ws0\">            219.572 <span class=\"fc8\"> </span></div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:9.661774px;\"><div class=\"t m0 x68 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">Valore netto contabile al 31 dicembre 2021<span class=\"_ _68\"> </span> </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:9.661774px;\"><div class=\"t m0 x3c h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">30.304<span class=\"fc0\"> </span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:9.661774px;\"><div class=\"t m0 x25 h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">55.441<span class=\"fc0\"> </span></div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:9.661774px;\"><div class=\"t m0 x61 h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">43.357<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:9.661774px;\"><div class=\"t m0 x1f h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">3.993<span class=\"fc0\"> </span></div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:9.661774px;\"><div class=\"t m0 x61 h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">25.107<span class=\"fc0\"> </span></div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:9.661774px;\"><div class=\"t m0 x18 h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">4.952<span class=\"fc0\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:9.661774px;\"><div class=\"t m0 x1f h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">4.163<span class=\"fc0\"> </span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:9.661774px;\"><div class=\"t m0 x25 h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">789<span class=\"fc0\"> </span></div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:9.661774px;\"><div class=\"t m0 x31 h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">4.473<span class=\"fc0\"> </span></div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:9.661774px;\"><div class=\"t m0 x32 h136 yce9 ff4 fs8 fc8 sc0 ls0 ws0\">167.627<span class=\"fc0\"> </span></div></div><div class=\"c w184 h13a\" style=\"left:-3.8875122px; bottom:-0.010223389px;\"><div class=\"t m0 x68 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">Valore netto contabile al 31 dicembre 2022 </div></div><div class=\"c w185 h13a\" style=\"left:172.9255px; bottom:-0.010223389px;\"><div class=\"t m0 x6f h136 yce9 ff4 fs8 fc0 sc0 ls2 ws0\">   <span class=\"ls0\">28.795 <span class=\"fc8\"> </span></span></div></div><div class=\"c w16c h13a\" style=\"left:213.4855px; bottom:-0.010223389px;\"><div class=\"t m0 x11 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">         55.526 <span class=\"fc8\"> </span></div></div><div class=\"c w186 h13a\" style=\"left:265.1215px; bottom:-0.010223389px;\"><div class=\"t m0 x6f h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">          43.629 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:319.1235px; bottom:-0.010223389px;\"><div class=\"t m0 x90 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">    4.608 <span class=\"fc8\"> </span></div></div><div class=\"c wdf h13a\" style=\"left:355.6275px; bottom:-0.010223389px;\"><div class=\"t m0 x11 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">           25.351 <span class=\"fc8\"> </span></div></div><div class=\"c w188 h13a\" style=\"left:410.3835px; bottom:-0.010223389px;\"><div class=\"t m0 x11 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">              6.167 <span class=\"fc8\"> </span></div></div><div class=\"c w187 h13a\" style=\"left:467.5185px; bottom:-0.010223389px;\"><div class=\"t m0 x68 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">     5.663 <span class=\"fc8\"> </span></div></div><div class=\"c w18d h13a\" style=\"left:505.1145px; bottom:-0.010223389px;\"><div class=\"t m0 x68 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">           503 <span class=\"fc8\"> </span></div></div><div class=\"c w163 h13a\" style=\"left:547.2345px; bottom:-0.010223389px;\"><div class=\"t m0 x87 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">                  20.100 <span class=\"fc8\"> </span></div></div><div class=\"c w18b h13a\" style=\"left:625.2605px; bottom:-0.010223389px;\"><div class=\"t m0 x11 h136 yce9 ff4 fs8 fc0 sc0 ls0 ws0\">            184.177 <span class=\"fc8\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "Attivit\u00e0 immateriali a vita utile indefinita Al 31 dicembre 2022 e 2021 il valore dell\u2019avviamento si riferisce: \u2022  all\u2019acquisizione della societ\u00e0 De Nora Tech LLC (U.S.A.) (segmento Electrode Technologies) avvenuta nel 2005; \u2022  all\u2019acquisizione occorsa nel 2015 della De Nora Ozone S.r.l., successivamente incorporata nella De Nora Water Technologies Italy S.r.l. (Italia) (segmento Water Technologies). In linea con quanto richiesto dallo IAS 36, al 31 dicembre 2022 e 2021 \u00e8 stato condotto il test di impairment per accertare l\u2019esistenza  di  eventuali  perdite  di  valore  dell\u2019avviamento.  A  tal  fine  si  precisa  che,  ai  fini  della  verifica  della recuperabilit\u00e0  dell\u2019avviamento  iscritto  tra  le  attivit\u00e0  immateriali,  sono  stati  identificati  i  seguenti  gruppi  di  Cash Generating Unit: 31 dicembre  2022  2021  (in migliaia di Euro)  Segmento Electrode Technologies  65.481  61.726  Segmento Water Technologies  1.500  1.500  Totale  66.981  63.226   Al fine dell\u2019identificazione dei gruppi di CGU sono stati considerati gli elementi previsti dai principi di riferimento, fra i quali le modalit\u00e0 con cui la direzione aziendale monitora l'operativit\u00e0 del Gruppo e adotta le decisioni strategiche, con  riferimento in particolare all\u2019offerta di prodotti e alle decisioni di investimento. In particolare, l\u2019avviamento relativo  all\u2019acquisizione della societ\u00e0 De Nora Tech LLC (U.S.A.) \u00e8 verificato a livello di segmento di business Electrode  Technologies, mentre l\u2019avviamento relativo all\u2019acquisizione della De Nora Ozone S.r.l. (ora incorporata nella De Nora  Water Technologies Italy S.r.l.) \u00e8 verificato a livello di segmento di business Water Technologies.  Al 31 dicembre 2022 l\u2019avviamento \u00e8 stato sottoposto a test di impairment conformemente alle disposizioni del principio contabile IAS 36, ovvero confrontando il valore contabile del gruppo di CGU che include l\u2019avviamento con il suo valore  recuperabile.  Nello  specifico,  la  configurazione  di  valore  recuperabile  \u00e8  quella  del  valore  d\u2019uso,  determinato  attualizzando i dati previsionali del gruppo di CGU (\u201cDCF Method\u201d) relativi al periodo di tre anni successivi alla data  di bilancio. Le assunzioni chiave utilizzate per la determinazione dei dati previsionali sono la stima dei livelli di crescita  del fatturato, dell\u2019EBITDA, dei flussi di cassa operativi, del tasso di crescita del valore terminale e del costo medio  ponderato del capitale (tasso di attualizzazione), tenendo in considerazione le performance economico-reddituali e  finanziarie passate e le aspettative future. Per i dati al 31 dicembre 2022, tali aspettative future sono state desunte dal  piano industriale 2023-2025 approvato in data 22 marzo 2023 dal Consiglio di Amministrazione.   Il valore terminale \u00e8 stato determinato in base al criterio della rendita perpetua del flusso di cassa normalizzato delle CGU, con riferimento all\u2019ultimo periodo dei dati previsionali considerato, applicando una crescita inerziale annua (tasso \u201cg\u201d o \u201cg-rate\u201d). Ai fini della stima del valore d\u2019uso del gruppo di CGU cui \u00e8 allocato l\u2019avviamento si \u00e8 fatto uso delle seguenti fonti d\u2019informazione: \u25cf  fonti interne: lo IAS 36 richiede che la stima del valore d\u2019uso si fondi sulle previsioni di flussi di risultato pi\u00f9 aggiornate formulate dall\u2019alta direzione. Ai fini dell\u2019impairment test dell\u2019avviamento alle date di riferimento si \u00e8  fatto uso dei piani industriali sopra indicati;  \u25cf  fonti esterne: ai fini dell\u2019impairment test dell\u2019avviamento si \u00e8 fatto uso di fonti esterne d\u2019informazione per il calcolo del costo medio ponderato del capitale (WACC), determinato attraverso la metodologia del capital asset pricing  model (\u201cCAPM\u201d). In particolare, come richiesto dallo IAS 36, il costo del capitale \u00e8 stato calcolato considerando la  struttura finanziaria target derivante dall\u2019analisi della struttura finanziaria di societ\u00e0 quotate comparabili.   I parametri utilizzati per la stima del valore attuale dei flussi di cassa sono riportati nella tabella che segue:  31 dicembre  2022  2021  WACC  Segmento Electrode Technologies  10,5%  8,4% Segmento Water Technologies  9,7%  6,5% G-rate  Segmento Electrode Technologies  2,0%  1,4% Segmento Water Technologies  2,3%  1,7%   L\u2019EBIT Cagr del segmento Electrode Technologies alla base dei flussi di cassa determinati \u00e8 pari al 5% circa mentre  L\u2019EBIT Cagr del segmento Water Technologies alla base dei flussi di cassa determinati \u00e8 pari al 21% circa.  Dall\u2019impairment test al 31 dicembre 2022 \u00e8 emerso che, per entrambi i segmenti di business testati, il valore d\u2019uso,  determinato  attualizzando  mediante  il  \u201cDCF  Method\u201d  i  dati  previsionali  di  riferimento,  risulta  superiore  al  corrispondente  valore  del  capitale  investito  netto  (incluso  l\u2019avviamento).  Sia relativamente al  segmento  Electrode  Technologies che relativamente al segmento Water Technologies, il valore d\u2019uso determinato  risulta pari a circa il doppio del capitale investito netto afferente a tali segmenti. Si \u00e8 inoltre proceduto ad effettuare un\u2019analisi di sensitivit\u00e0 per verificare la tenuta dei valori contabili degli avviamenti in presenza di variazioni peggiorative delle principali assunzioni. In particolare, in relazione all\u2019esercizio chiuso al 31 dicembre 2022: \u25cf  per il segmento Electrode Technologies, un aumento del WACC fino al 19,3%, o l\u2019azzeramento del g-rate o la riduzione dell\u2019EBIT lungo il periodo di piano del 44%, con analogo impatto sul flusso terminale, non determinerebbero perdite di valore; \u25cf  per il  segmento Water Technologies, un aumento del WACC fino al  19% o  l\u2019azzeramento  del  g-rate o la riduzione dell\u2019EBIT lungo il periodo di piano del 49%, con analogo impatto sul flusso terminale, non determinerebbero perdite di valore. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "Immobili, impian<span class=\"_ _1\"></span>ti e macchinari<span class=\"_ _68\"> </span>La tabe<span class=\"_ _1\"></span>lla che <span class=\"_ _1\"></span>segue <span class=\"_ _1\"></span>riporta <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>composizione <span class=\"_ _1\"></span>e la <span class=\"_ _1\"></span>movimen<span class=\"_ _1\"></span>tazione d<span class=\"_ _1\"></span>egli i<span class=\"_ _1\"></span>mmobili, <span class=\"_ _1\"></span>impianti e <span class=\"_ _1\"></span>macchin<span class=\"_ _1\"></span>ari per <span class=\"_ _1\"></span>gli <span class=\"_ _1\"></span>esercizi<span class=\"_ _1\"></span> chiusi al 31 dicem<span class=\"_ _1\"></span>bre 2022 e 2021:<span class=\"_ _68\"> </span>TerreniFabbricati<span class=\"_ _68\"> </span>Impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>Altri<span class=\"_ _68\"> </span>beni<span class=\"_ _68\"> </span>Beni<span class=\"_ _68\"> </span>strumentali<span class=\"_ _68\"> </span>concessi in<span class=\"_ _68\"> </span>locazione<span class=\"_ _68\"> </span>Diritti di<span class=\"_ _68\"> </span>utilizzo di<span class=\"_ _68\"> </span>immobili,<span class=\"_ _68\"> </span>impianti e<span class=\"_ _68\"> </span>macchinari:<span class=\"_ _68\"> </span>- di cui<span class=\"_ _68\"> </span>Fabbricati<span class=\"_ _68\"> </span>- di<span class=\"_ _68\"> </span>cui<span class=\"_ _68\"> </span>Altri<span class=\"_ _68\"> </span>beni<span class=\"_ _68\"> </span>Immobilizzazioni in<span class=\"_ _68\"> </span>corso e acconti<span class=\"_ _68\"> </span>Totale<span class=\"_ _68\"> </span>immobili,<span class=\"_ _68\"> </span>impianti e<span class=\"_ _68\"> </span>macchinari<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Costo storico al 31 dicembre 2020<span class=\"_ _68\"> </span>30.80380.68988.35618.737117.097<span class=\"_ _68\"> </span>6.0793.8592.220<span class=\"_ _68\"> </span>5.971<span class=\"_ _68\"> </span>347.732<span class=\"_ _68\"> </span>Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>748<span class=\"_ _68\"> </span>3.061242<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>24<span class=\"_ _68\"> </span>4.075<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-1.406<span class=\"_ _68\"> </span>5.267864<span class=\"_ _68\"> </span>1.261<span class=\"_ _68\"> </span>3.2773.017260<span class=\"_ _68\"> </span>15.108<span class=\"_ _68\"> </span>27.183<span class=\"_ _68\"> </span>Decrementi -<span class=\"_ _68\"> </span>(726)(3.519)(1.748)(2.115)(1.689)(1.189)(500)<span class=\"_ _68\"> </span>(428)<span class=\"_ _68\"> </span>(10.225)<span class=\"_ _68\"> </span>Ripristini di valore<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>240<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>240<span class=\"_ _68\"> </span>Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span>-4.928<span class=\"_ _68\"> </span>4.882199<span class=\"_ _68\"> </span>6.340<span class=\"_ _68\"> </span>--<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>(16.573)<span class=\"_ _68\"> </span>(224)<span class=\"_ _68\"> </span>Differenze di conversione<span class=\"_ _68\"> </span>(489)3.539<span class=\"_ _68\"> </span>3.114500<span class=\"_ _68\"> </span>(518)<span class=\"_ _68\"> </span>412363<span class=\"_ _68\"> </span>49<span class=\"_ _68\"> </span>371<span class=\"_ _68\"> </span>6.929<span class=\"_ _68\"> </span>Costo storico al 31 dicembre 2021<span class=\"_ _68\"> </span>30.314<span class=\"fc0\"> </span>90.584<span class=\"fc0\"> </span>101.161<span class=\"fc0\"> </span>18.794<span class=\"fc0\"> </span>122.305<span class=\"fc0\"> </span>8.079<span class=\"fc0\"> </span>6.050<span class=\"fc0\"> </span>2.029<span class=\"fc0\"> </span>4.473<span class=\"fc0\"> </span>375.710<span class=\"fc0\"> </span>Incrementi              -            1.263              2.286         710              8.053               3.588    <span class=\"ls0\">3.386 </span>         202                   25.803               41.704 <span class=\"ff4\"> </span>Decrementi             -               (33)          (1.129)    (247)          (1.742)               (753)     (650)       (102)                          -               (3.903)<span class=\"ff4\"> </span>Svalutazioni             -                     -           (2.848)           -           (1.817)                     -             -                -                            -               (4.665)<span class=\"ff4\"> </span>Riclassificazioni/ altri movimenti            -             1.174              6.897      1.381                   83                      -             -                -                  (10.157)                (622)<span class=\"ff4\"> </span>Differenze di conversione   <span class=\"ls0\">(1.509)</span>              761                 704       (61)          (4.290)                 (60)      (94)            35                        (19)              (4.474)<span class=\"ff4\"> </span>Costo storico al 31 dicembre 2022   <span class=\"ls0\">28.805 <span class=\"fc8\"> </span></span>         93.750 <span class=\"fc8\"> </span>        107.071 <span class=\"fc8\"> </span>  <span class=\"ls0\">20.577 <span class=\"fc8\"> </span></span>        122.591 <span class=\"fc8\"> </span>            10.855 <span class=\"fc8\"> </span>   <span class=\"ls0\">8.691 <span class=\"fc8\"> </span></span>       2.163 <span class=\"fc8\"> </span>                  20.100 <span class=\"fc8\"> </span>             403.750 <span class=\"fc8\"> </span>Fondo ammortamento al 31 dicembre 2020<span class=\"_ _68\"> </span>1031.33450.19014.96394.963<span class=\"_ _68\"> </span>2.3761.3761.000<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>193.836<span class=\"_ _68\"> </span>Variazione del perimetro di consolidamento<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>684<span class=\"fc0\"> </span>2.257<span class=\"fc0\"> </span>200<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>3.141<span class=\"_ _68\"> </span>Incrementi<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>2.819<span class=\"fc0\"> </span>5.965<span class=\"fc0\"> </span>1.115<span class=\"fc0\"> </span>4.844<span class=\"fc0\"> </span>1.764<span class=\"fc0\"> </span>1.175<span class=\"fc0\"> </span>589<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>16.507<span class=\"_ _68\"> </span>Decrementi -<span class=\"fc0\"> </span>(537)<span class=\"fc0\"> </span>(2.274)<span class=\"fc0\"> </span>(1.733)<span class=\"fc0\"> </span>(1.812)<span class=\"fc0\"> </span>(1.161)<span class=\"fc0\"> </span>(780)<span class=\"fc0\"> </span>(381)<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>(7.517)<span class=\"_ _68\"> </span>Riclassificazioni/ altri movimenti<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>43<span class=\"fc0\"> </span>1<span class=\"fc0\"> </span>(90)<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>(46)<span class=\"_ _68\"> </span>Differenze di conversione<span class=\"_ _68\"> </span>-<span class=\"fc0\"> </span>800<span class=\"fc0\"> </span>1.665<span class=\"fc0\"> </span>346<span class=\"fc0\"> </span>(797)<span class=\"fc0\"> </span>148<span class=\"fc0\"> </span>116<span class=\"fc0\"> </span>32<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>2.162<span class=\"_ _68\"> </span>Fondo ammortamento al 31 dicembre 2021<span class=\"_ _68\"> </span>10<span class=\"fc0\"> </span>35.143<span class=\"fc0\"> </span>57.804<span class=\"fc0\"> </span>14.801<span class=\"fc0\"> </span>97.198<span class=\"fc0\"> </span>3.127<span class=\"fc0\"> </span>1.887<span class=\"fc0\"> </span>1.240<span class=\"fc0\"> </span>-<span class=\"fc0\"> </span>208.083<span class=\"fc0\"> </span>Incrementi            -             3.201 <span class=\"fc8\"> </span>            6.442 <span class=\"fc8\"> </span>    1.197 <span class=\"fc8\"> </span>             5.675 <span class=\"fc8\"> </span>             1.851 <span class=\"fc8\"> </span>    1.352 <span class=\"fc8\"> </span>           499 <span class=\"fc8\"> </span>                          -               18.365 <span class=\"ff4\"> </span>Decrementi              -                 (6)<span class=\"fc8\"> </span>             (810)<span class=\"fc8\"> </span>    (227)<span class=\"fc8\"> </span>          (1.530)<span class=\"fc8\"> </span>              (299)<span class=\"fc8\"> </span>     (197)<span class=\"fc8\"> </span>       (102)<span class=\"fc8\"> </span>                          -               (2.871)<span class=\"ff4\"> </span>Riclassificazioni/ altri movimenti            -                   32 <span class=\"fc8\"> </span>             (131)<span class=\"fc8\"> </span>      293 <span class=\"fc8\"> </span>            (269)<span class=\"fc8\"> </span>                    -             -               -                            -                    (75)<span class=\"ff4\"> </span>Differenze di conversione              -             (147)<span class=\"fc8\"> </span>                137 <span class=\"fc8\"> </span>      (94)<span class=\"fc8\"> </span>         (3.834)<span class=\"fc8\"> </span>                 10 <span class=\"fc8\"> </span>      (14)<span class=\"fc8\"> </span>            24 <span class=\"fc8\"> </span>                          -                (3.929)<span class=\"ff4\"> </span>Fondo ammortamento al 31 dicembre 2022          10 <span class=\"fc8\"> </span>         38.224 <span class=\"fc8\"> </span>           63.442 <span class=\"fc8\"> </span>  <span class=\"ls0\">15.969 <span class=\"fc8\"> </span></span>           97.240 <span class=\"fc8\"> </span>             4.688 <span class=\"fc8\"> </span>    3.028 <span class=\"fc8\"> </span>       1.660 <span class=\"fc8\"> </span>                          -              219.572 <span class=\"fc8\"> </span>Valore netto contabile al 31 dicembre 2021<span class=\"_ _68\"> </span>30.304<span class=\"fc0\"> </span>55.441<span class=\"fc0\"> </span>43.357<span class=\"fc0\"> </span>3.993<span class=\"fc0\"> </span>25.107<span class=\"fc0\"> </span>4.952<span class=\"fc0\"> </span>4.163<span class=\"fc0\"> </span>789<span class=\"fc0\"> </span>4.473<span class=\"fc0\"> </span>167.627<span class=\"fc0\"> </span>Valore netto contabile al 31 dicembre 2022   <span class=\"ls0\">28.795 <span class=\"fc8\"> </span></span>         55.526 <span class=\"fc8\"> </span>          43.629 <span class=\"fc8\"> </span>    4.608 <span class=\"fc8\"> </span>           25.351 <span class=\"fc8\"> </span>              6.167 <span class=\"fc8\"> </span>     5.663 <span class=\"fc8\"> </span>           503 <span class=\"fc8\"> </span>                  20.100 <span class=\"fc8\"> </span>            184.177 <span class=\"fc8\"> </span>Gli <span class=\"_ _d\"></span>incre<span class=\"_ _1\"></span>menti <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>immobili, <span class=\"_ _c\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>macchinari, <span class=\"_ _c\"></span>ammontano <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>41.704<span class=\"ff4 fc8\"> <span class=\"_ _d\"></span><span class=\"ff2\">migliaia <span class=\"_ _c\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _d\"></span></span></span><span class=\"ff5\">l\u2019es<span class=\"_ _1\"></span>ercizio <span class=\"_ _d\"></span>chi<span class=\"_ _1\"></span>uso <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31<span class=\"_ _68\"> </span></span>dicembre <span class=\"_ _4\"></span>2022<span class=\"fc8\">. In<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>particolare, <span class=\"_ _4\"></span>g<span class=\"ff5 fc0\">li <span class=\"_ _1\"></span>investimenti <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>immobili, <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>macchinari, <span class=\"_ _4\"></span>esclusi <span class=\"_ _1\"></span>gli <span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ncremen<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>dei <span class=\"_ _1\"></span>diritt<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>\u2019uso<span class=\"_ _68\"> </span></span></span>di <span class=\"_ _2\"></span>utilizzo <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>immob<span class=\"_ _1\"></span>ili, <span class=\"_ _2\"></span>impianti <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>macchin<span class=\"_ _1\"></span>ari, <span class=\"_ _2\"></span>ammontano <span class=\"_ _0\"></span>complessivamente <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span>38.116 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>riferiscono<span class=\"_ _1\"></span> principalmente <span class=\"_ _1\"></span>a:<span class=\"_ _68\"> </span>(i)<span class=\"ff3 ls0\"> <span class=\"_ _2e\"> </span><span class=\"ff2\">beni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>strumentali <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>concedere <span class=\"_ _2\"></span>in <span class=\"_ _0\"></span>locazione <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>8.053 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>anodi <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>conced<span class=\"_ _1\"></span>ere <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>leasin<span class=\"_ _1\"></span>g<span class=\"_ _68\"> </span></span></span>relativi al seg<span class=\"_ _1\"></span>mento di business E<span class=\"_ _1\"></span>lectrode Technolog<span class=\"_ _1\"></span>ies<span class=\"fs3\">;<span class=\"_ _68\"> </span></span>(ii)<span class=\"ff3\"> <span class=\"_ _d\"></span></span>fabbricati per Eu<span class=\"_ _1\"></span>ro 1.263 migliaia rel<span class=\"_ _1\"></span>ativi agli immobil<span class=\"_ _1\"></span>i in Italia, German<span class=\"_ _1\"></span>ia e Stati Uniti;<span class=\"_ _68\"> </span>(iii)<span class=\"ff3\"> <span class=\"_ _8\"></span><span class=\"ff2\">impianti e macchinari per Euro 2.286 migliaia prevalen<span class=\"_ _1\"></span>temente relativi allo stabilimento in Germania destinati<span class=\"_ _68\"> </span></span></span>prevalentemente <span class=\"_ _1\"></span>all\u2019amplia<span class=\"_ _1\"></span>mento della <span class=\"_ _1\"></span>capacit\u00e0 p<span class=\"_ _1\"></span>roduttiva per <span class=\"_ _1\"></span>sostenere <span class=\"_ _1\"></span>l\u2019espansione <span class=\"_ _1\"></span>del segmento <span class=\"_ _1\"></span>di <span class=\"ff7\">business<span class=\"_ _68\"> </span></span>Energy Transition<span class=\"_ _1\"></span>;<span class=\"ff2\"> </span>(iv)<span class=\"ff3\"> <span class=\"_ _7\"></span><span class=\"ff2\">i<span class=\"_ _0\"></span>mmobilizzaz<span class=\"_ _1\"></span>ioni <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>corso <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>acconti <span class=\"_ _c\"></span>per <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span>25.803 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span>14.702 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>impianti <span class=\"_ _2\"></span>e<span class=\"_ _68\"> </span></span></span>macchinari, <span class=\"_ _4\"></span>per Euro <span class=\"_ _1\"></span>2.797 <span class=\"_ _4\"></span>migliaia a<span class=\"_ _1\"></span> fabb<span class=\"_ _1\"></span>ricati, <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>Euro <span class=\"_ _1\"></span>413 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>elativi <span class=\"_ _4\"></span>ad a<span class=\"_ _1\"></span>nodi da<span class=\"_ _1\"></span> con<span class=\"_ _1\"></span>cedere <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>leasing<span class=\"_ _68\"> </span>relativi <span class=\"_ _10\"> </span>al <span class=\"_ _10\"> </span>segmento <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>business <span class=\"_ _10\"> </span>Electrod<span class=\"_ _1\"></span>e <span class=\"_ _10\"> </span>Te<span class=\"_ _0\"></span>chnologies, <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>Euro <span class=\"_ _10\"> </span>942 <span class=\"_ _10\"> </span>migliaia <span class=\"_ _10\"> </span>ad <span class=\"_ _10\"> </span>altri <span class=\"_ _10\"> </span>beni <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>corso <span class=\"_ _10\"> </span>di<span class=\"_ _68\"> </span>realizzazione. Gli acconti <span class=\"_ _0\"></span>per Euro <span class=\"_ _0\"></span>6.949 sono relativi al<span class=\"_ _0\"></span>le controllate De <span class=\"_ _0\"></span>Nora Elettrodi (Suzhou) <span class=\"_ _0\"></span>Co. Ltd <span class=\"_ _0\"></span>pe<span class=\"_ _1\"></span>r<span class=\"_ _68\"> </span>l\u2019acquisto <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>un <span class=\"_ _4\"></span>forno <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ase <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>coating <span class=\"_ _4\"></span>degli <span class=\"_ _4\"></span>elettrodi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>i <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>avori <span class=\"_ _4\"></span>su <span class=\"_ _4\"></span>fabbricati <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>impianti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>l\u2019amp<span class=\"ff2\">liamento<span class=\"_ _68\"> </span></span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Costo storico attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>8.691<span class=\"_ _68\"> </span>6.0<span class=\"ls2\">50</span> Costo storico attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _68\"> </span>2.163<span class=\"_ _68\"> </span>2.029<span class=\"_ _68\"> </span>Totale costo storico attivit\u00e0 per diritto d'utilizzo<span class=\"_ _68\"> </span>10.855<span class=\"_ _68\"> </span>8.079<span class=\"_ _68\"> </span>Fondo ammortamento del diritto di utilizzo di fabbricati<span class=\"_ _68\"> </span>3.028<span class=\"_ _68\"> </span>1.887<span class=\"_ _68\"> </span>Fondo ammortamento del diritto di utilizzo di altri beni<span class=\"_ _68\"> </span>1.660<span class=\"_ _68\"> </span>1.240<span class=\"_ _68\"> </span>Totale fondo ammortamento per diritto d'utilizzo<span class=\"_ _68\"> </span>4.688<span class=\"_ _68\"> </span>3.127<span class=\"_ _68\"> </span>Valore netto contabile attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>5.663<span class=\"_ _68\"> </span>4.163<span class=\"_ _68\"> </span>Valore netto contabile attivit\u00e0 per diritto di utilizzo (altri be<span class=\"_ _1\"></span>ni)<span class=\"_ _0\"></span> 503<span class=\"ls0\"> </span>789<span class=\"ls0\"> </span>Totale valore netto contabile attivit\u00e0 per diritto di utilizzo<span class=\"_ _68\"> </span>6.167<span class=\"_ _68\"> </span>4.952<span class=\"_ _68\"> </span>Passivit\u00e0 per <span class=\"ff7\">leasing</span> correnti<span class=\"_ _68\"> </span>1.633<span class=\"_ _68\"> </span>1.637<span class=\"_ _68\"> </span>Passivit\u00e0 per <span class=\"ff7\">leasing</span> non correnti<span class=\"_ _68\"> </span>4.803<span class=\"_ _68\"> </span>3.784<span class=\"_ _68\"> </span>Totale passivit\u00e0 per <span class=\"ff6\">leasing</span> 6.436<span class=\"_ _68\"> </span>5.421<span class=\"_ _68\"> </span>Ammortamento attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _68\"> </span>1.352<span class=\"_ _68\"> </span>1.175<span class=\"_ _68\"> </span>Ammortamento attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _68\"> </span>499<span class=\"ls0\"> </span>589<span class=\"ls0\"> </span>Totale ammortamento per diritto di utilizzo<span class=\"_ _68\"> </span>1.851<span class=\"_ _68\"> </span>1.764<span class=\"_ _68\"> </span>Canoni di leasing pagati<span class=\"_ _68\"> </span>2.697<span class=\"_ _68\"> </span>1.608<span class=\"_ _68\"> </span>di cui interessi passivi per leasing pagati<span class=\"_ _68\"> </span>200<span class=\"ls0\"> </span>129<span class=\"ls0\"> </span>Leasing a breve termine e di modesto valore<span class=\"_ _68\"> </span>2.676<span class=\"_ _68\"> </span>2.251<span class=\"_ _68\"> </span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>ll\u2019esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">2 <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>stati <span class=\"_ _c\"></span>pagati <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>omplessivi<span class=\"ff1\"> <span class=\"_ _c\"></span></span>Euro <span class=\"_ _c\"></span><span class=\"fc8\">2.697 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>canon<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>di<span class=\"_ _68\"> </span></span></span>leasing, <span class=\"_ _2\"></span><span class=\"fc0\">di <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>2.497 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanziaria <span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>Euro <span class=\"_ _c\"></span></span>200 <span class=\"_ _2\"></span><span class=\"fc0\">migliaia <span class=\"_ _2\"></span>quale <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>interessi,<span class=\"_ _68\"> </span></span>rilevata <span class=\"_ _c\"></span>tra <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>oneri <span class=\"_ _c\"></span>finanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _d\"></span>cost<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>comp<span class=\"_ _1\"></span>lessivo <span class=\"_ _c\"></span>rilevato <span class=\"_ _d\"></span>a <span class=\"_ _c\"></span>conto <span class=\"_ _d\"></span>econo<span class=\"_ _1\"></span>mico <span class=\"_ _c\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _c\"></span>ad <span class=\"_ _c\"></span>affitti <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>noleggi <span class=\"_ _c\"></span>esclusi<span class=\"_ _68\"> </span>dall\u2019ambito di <span class=\"_ _1\"></span>applicazione dell\u2019IFR<span class=\"_ _1\"></span>S 16 ammonta co<span class=\"_ _1\"></span>mplessivamente a Euro <span class=\"ff2 fc8\">2.676<span class=\"fc0\"> miglia<span class=\"_ _1\"></span>ia. </span></span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>ll\u2019esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>202<span class=\"ff2\">1 <span class=\"_ _d\"></span>sono <span class=\"_ _c\"></span>stati <span class=\"_ _c\"></span>pagati <span class=\"_ _c\"></span>complessivi<span class=\"ff1\"> <span class=\"_ _c\"></span></span>Euro <span class=\"_ _c\"></span><span class=\"fc8\">1.608 <span class=\"_ _c\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>canoni <span class=\"_ _c\"></span>di<span class=\"_ _68\"> </span></span></span>leasing, <span class=\"_ _2\"></span><span class=\"fc0\">di <span class=\"_ _2\"></span>cui <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span></span>1.479<span class=\"fc0\"> <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>riduzione <span class=\"_ _2\"></span>della <span class=\"_ _2\"></span>passivit\u00e0 <span class=\"_ _2\"></span>finanzia<span class=\"_ _1\"></span>ria <span class=\"_ _2\"></span>ed <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">129 <span class=\"_ _c\"></span></span>migliaia <span class=\"_ _2\"></span>quale <span class=\"_ _2\"></span>quota <span class=\"_ _2\"></span>interessi<span class=\"_ _1\"></span>,<span class=\"_ _68\"> </span></span>rilevata <span class=\"_ _c\"></span>tra <span class=\"_ _d\"></span>g<span class=\"_ _1\"></span>li <span class=\"_ _d\"></span>oneri <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziari. <span class=\"_ _c\"></span>Il <span class=\"_ _c\"></span>costo <span class=\"_ _c\"></span>complessivo <span class=\"_ _c\"></span>rilevato <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>conto <span class=\"_ _c\"></span>economico <span class=\"_ _c\"></span>relativo <span class=\"_ _c\"></span>ad <span class=\"_ _d\"></span>affi<span class=\"_ _1\"></span>tti <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>nol<span class=\"_ _0\"></span>eggi <span class=\"_ _c\"></span>esclusi<span class=\"_ _68\"> </span>dall\u2019ambito di <span class=\"_ _1\"></span>applicazione dell\u2019IFR<span class=\"_ _1\"></span>S 16 ammonta co<span class=\"_ _1\"></span>mplessivamente a Euro <span class=\"ff2 fc8\">2.251<span class=\"fc0\"> miglia<span class=\"_ _1\"></span>ia. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "Partecipazion<span class=\"_ _1\"></span>i contabilizzate con <span class=\"ls8\">il</span> metodo del Patr<span class=\"_ _1\"></span>imonio Netto<span class=\"_ _68\"> </span>La voce <span class=\"_ _1\"></span>in ogget<span class=\"_ _1\"></span>to \u00e8 costi<span class=\"_ _1\"></span>tuita quasi <span class=\"_ _1\"></span>interamente <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>partecipazione soc<span class=\"_ _1\"></span>iet\u00e0 colle<span class=\"_ _1\"></span>gata Thyssenkrupp nucer<span class=\"_ _1\"></span>a AG<span class=\"_ _1\"></span> &amp; Co.<span class=\"_ _68\"> </span> KGaA <span class=\"_ _c\"></span>(Germania). <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>seguente <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>fornisce <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>variazioni <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>partecipazioni <span class=\"_ _c\"></span>contabilizz<span class=\"_ _1\"></span>ate <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il<span class=\"_ _68\"> </span> metodo del pat<span class=\"_ _1\"></span>rimonio netto per gli ann<span class=\"_ _1\"></span>i conclusi al 31<span class=\"_ _1\"></span> dicembre 2022 e 2021:<span class=\"_ _68\"> </span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Saldo iniziale<span class=\"_ _68\"> </span> 121.785                        111.572  Quota utili (perdite)<span class=\"_ _68\"> </span> (1.196)<span class=\"_ _68\"> </span> 8.834<span class=\"_ _68\"> </span> Dividendi distribuiti<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Altri incrementi (decrementi)<span class=\"_ _68\"> </span> 2.075<span class=\"_ _68\"> </span> 1.379  Saldo finale<span class=\"_ _68\"> </span> 122.664                        121.785  % di possesso<span class=\"_ _68\"> </span> 34%<span class=\"ls0\"> </span>34%<span class=\"ls0\"> </span>La quo<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>perdita d<span class=\"_ _1\"></span>el pe<span class=\"_ _1\"></span>riodo par<span class=\"_ _1\"></span>i a Eu<span class=\"_ _1\"></span>ro 1.196<span class=\"_ _1\"></span> mig<span class=\"_ _1\"></span>liaia include <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risultato d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>societ\u00e0 c<span class=\"_ _1\"></span>ollegata <span class=\"_ _1\"></span>per il periodo <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> gennaio <span class=\"_ _4\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>oltre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>riflettere <span class=\"_ _4\"></span>alcuni <span class=\"_ _4\"></span>adeguamenti <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>bilancio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>collegata <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>periodi<span class=\"_ _68\"> </span></span></span><span class=\"ff5\"><span class=\"ff2\"> </span></span>precedenti e di cui s<span class=\"_ _1\"></span>i \u00e8 venuti a conoscenza solo su<span class=\"_ _1\"></span>ccessivamente alla d<span class=\"_ _1\"></span>ata di approvazione del Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _0\"></span>Consolidato d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span> Industrie De Nora S.p<span class=\"_ _1\"></span>.A. al 31 dicembre<span class=\"_ _1\"></span> 2021.<span class=\"_ _68\"> </span>Relativamente <span class=\"_ _5\"></span>alla <span class=\"_ _5\"> </span>partecipazione <span class=\"_ _d\"></span>nella <span class=\"_ _10\"> </span>Thyssenkrupp <span class=\"_ _5\"> </span>nucera <span class=\"_ _5\"> </span>AG <span class=\"_ _5\"> </span>&amp; <span class=\"_ _10\"> </span>Co. <span class=\"_ _5\"> </span>KGaA, <span class=\"_ _10\"> </span>contab<span class=\"_ _1\"></span>ilizzata <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _5\"> </span>del Patrimonio Netto, vengono inoltre forniti <span class=\"_ _0\"></span>nelle seguenti tabelle i <span class=\"_ _0\"></span>principal<span class=\"_ _1\"></span>i dati <span class=\"_ _0\"></span>economici e pat<span class=\"_ _0\"></span>rimoniali consolidati al e per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicemb<span class=\"_ _1\"></span>re 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Attivit\u00e0 immateriali 57.438 58.842<span class=\"_ _68\"> </span>Immobili, impianti e macchinari 7.987 8.219 Attivit\u00e0 per imposte anticipate 10.329 9.192 Altre attivit\u00e0 non correnti 2.493  786<span class=\"ls0\"> </span>Rimanenze 76.605 71.321 Crediti commerciali 39.491 29.565 Attivit\u00e0 finanziarie, altri crediti commerc<span class=\"_ _1\"></span>iali e lavori in corso su ordinazione<span class=\"_ _0\"></span> 339.204<span class=\"ff2\"> </span>241.028<span class=\"_ _68\"> </span><div class=\"c w198 h13f\" style=\"left:0.003112793px; bottom:306.7644px;\"><div class=\"t m0 x68 h21 y40f ff2 fs7 fc0 sc0 ls0 ws0\">Disponibilit\u00e0 liquide e mezzi equivalenti </div></div><div class=\"c w19a h13f\" style=\"left:451.28513px; bottom:306.7644px;\"><div class=\"t m0 x89 h21 yf5 ff1 fs7 fc8 sc0 ls0 ws0\">27.239<span class=\"ff2\"> </span></div></div><div class=\"c w19c h13f\" style=\"left:611.99115px; bottom:306.7644px;\"><div class=\"t m0 x19 h21 y40f ff2 fs7 fc8 sc0 ls0 ws0\">9.832 </div></div><div class=\"c w198 he1\" style=\"left:0.003112793px; bottom:293.3484px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">TOTALE ATTIVITA'  </div></div><div class=\"c w19a he1\" style=\"left:451.28513px; bottom:293.3484px;\"><div class=\"t m0 xa2 h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">560.786 </div></div><div class=\"c w19c he1\" style=\"left:611.99115px; bottom:293.3484px;\"><div class=\"t m0 x2b h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">428.785 </div></div><div class=\"c w198 he3\" style=\"left:0.003112793px; bottom:279.89343px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Capitale sociale </div></div><div class=\"c w19a he3\" style=\"left:451.28513px; bottom:279.89343px;\"><div class=\"t m0 xa2 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">100.000 </div></div><div class=\"c w19c he3\" style=\"left:611.99115px; bottom:279.89343px;\"><div class=\"t m0 x39 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">10.000 </div></div><div class=\"c w198 hde\" style=\"left:0.003112793px; bottom:266.3214px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Riserve </div></div><div class=\"c w19a hde\" style=\"left:451.28513px; bottom:266.3214px;\"><div class=\"t m0 xa2 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">117.139 </div></div><div class=\"c w19c hde\" style=\"left:611.99115px; bottom:266.3214px;\"><div class=\"t m0 x2b h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">201.769 </div></div><div class=\"c w198 he1\" style=\"left:0.003112793px; bottom:252.9054px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 per imposte differite </div></div><div class=\"c w19a he1\" style=\"left:451.28513px; bottom:252.9054px;\"><div class=\"t m0 x36 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">9.516 </div></div><div class=\"c w19c he1\" style=\"left:611.99115px; bottom:252.9054px;\"><div class=\"t m0 x39 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">12.870 </div></div><div class=\"c w198 he1\" style=\"left:0.003112793px; bottom:239.48938px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Benefici ai dipendenti </div></div><div class=\"c w19a he1\" style=\"left:451.28513px; bottom:239.48938px;\"><div class=\"t m0 x36 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">7.220 </div></div><div class=\"c w19c he1\" style=\"left:611.99115px; bottom:239.48938px;\"><div class=\"t m0 x19 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">8.666 </div></div><div class=\"c w198 he1\" style=\"left:0.003112793px; bottom:226.07343px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Passivit\u00e0 finanziarie non correnti </div></div><div class=\"c w19a he1\" style=\"left:451.28513px; bottom:226.07343px;\"><div class=\"t m0 x36 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">1.370 </div></div><div class=\"c w19c he1\" style=\"left:611.99115px; bottom:226.07343px;\"><div class=\"t m0 x19 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">1.999 </div></div><div class=\"c w198 hde\" style=\"left:0.003112793px; bottom:212.5014px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti </div></div><div class=\"c w19a hde\" style=\"left:451.28513px; bottom:212.5014px;\"><div class=\"t m0 x36 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">1.744 </div></div><div class=\"c w19c hde\" style=\"left:611.99115px; bottom:212.5014px;\"><div class=\"t m0 x19 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">2.899 </div></div><div class=\"c w198 he1\" style=\"left:0.003112793px; bottom:199.08539px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti commerciali </div></div><div class=\"c w19a he1\" style=\"left:451.28513px; bottom:199.08539px;\"><div class=\"t m0 x31 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">42.368 </div></div><div class=\"c w19c he1\" style=\"left:611.99115px; bottom:199.08539px;\"><div class=\"t m0 x39 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">46.218 </div></div><div class=\"c w198 he1\" style=\"left:0.003112793px; bottom:185.66943px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Altre passivit\u00e0 correnti e lavori in corso su ordinazione </div></div><div class=\"c w19a he1\" style=\"left:451.28513px; bottom:185.66943px;\"><div class=\"t m0 xa2 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">281.429 </div></div><div class=\"c w19c he1\" style=\"left:611.99115px; bottom:185.66943px;\"><div class=\"t m0 x2b h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">141.042 </div></div><div class=\"c w198 he1\" style=\"left:0.003112793px; bottom:172.25342px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">TOTALE PATRIMONIO NETTO E PASSIVITA' </div></div><div class=\"c w19a he1\" style=\"left:451.28513px; bottom:172.25342px;\"><div class=\"t m0 xa2 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">560.786 </div></div><div class=\"c w19c he1\" style=\"left:611.99115px; bottom:172.25342px;\"><div class=\"t m0 x2b h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">428.785 </div></div><div class=\"c w19e h51\" style=\"left:361.39014px; bottom:122.333374px;\"><div class=\"t m0 x76 h30 y3b6 ff4 fs7 fc0 sc0 ls0 ws0\">Esercizio chiuso al 31 dicembre </div></div><div class=\"c w19f he1\" style=\"left:361.39014px; bottom:108.293396px;\"><div class=\"t m0 x77 h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2 </span></div></div><div class=\"c w1a0 he1\" style=\"left:557.3651px; bottom:108.293396px;\"><div class=\"t m0 x89 h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1 </span></div></div><div class=\"c w19e he1\" style=\"left:361.39014px; bottom:94.09741px;\"><div class=\"t m0 x11d he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro) </div></div><div class=\"c w19d he1\" style=\"left:0.003112793px; bottom:80.6814px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Ricavi </div></div><div class=\"c w19f he1\" style=\"left:361.39014px; bottom:80.6814px;\"><div class=\"t m0 x3b h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">437.795 </div></div><div class=\"c w1a0 he1\" style=\"left:557.3651px; bottom:80.6814px;\"><div class=\"t m0 x15 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\"> <span class=\"_ _27\"> </span>363.777 </div></div><div class=\"c w19d he3\" style=\"left:0.003112793px; bottom:67.23938px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Costi operativi<span class=\"_ _68\"> </span></div><div class=\"t m0 xd2 h136 y431 ff4 fs8 fc0 sc0 ls0 ws0\">(*)<span class=\"_ _68\"> </span></div><div class=\"t m0 x4f h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w19f he3\" style=\"left:361.39014px; bottom:67.23938px;\"><div class=\"t m0 x8 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(426.852) </div></div><div class=\"c w1a0 he3\" style=\"left:557.3651px; bottom:67.23938px;\"><div class=\"t m0 xd2 h21 y11b ff2 fs7 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">(324.417) </span></div></div><div class=\"c w19d hde\" style=\"left:0.003112793px; bottom:53.66742px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Proventi/(oneri) finanziari </div></div><div class=\"c w19f hde\" style=\"left:361.39014px; bottom:53.66742px;\"><div class=\"t m0 x12b h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">2.355 </div></div><div class=\"c w1a0 hde\" style=\"left:557.3651px; bottom:53.66742px;\"><div class=\"t m0 x31 h21 y846 ff2 fs7 fc0 sc0 ls1 ws0\">      <span class=\"ls0\"> <span class=\"_ _1f\"> </span>(467) </span></div></div><div class=\"c w19d he1\" style=\"left:0.003112793px; bottom:40.251404px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Imposte sui redditi </div></div><div class=\"c w19f he1\" style=\"left:361.39014px; bottom:40.251404px;\"><div class=\"t m0 xcd h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(4.744) </div></div><div class=\"c w1a0 he1\" style=\"left:557.3651px; bottom:40.251404px;\"><div class=\"t m0 x2 h21 y11b ff2 fs7 fc0 sc0 ls1 ws0\">   <span class=\"ls0\"> <span class=\"_ _4b\"> </span>(9.827) </span></div></div><div class=\"c w19d he1\" style=\"left:0.003112793px; bottom:26.835388px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Utile di esercizio </div></div><div class=\"c w19f he1\" style=\"left:361.39014px; bottom:26.835388px;\"><div class=\"t m0 x12b h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">8.554 </div></div><div class=\"c w1a0 he1\" style=\"left:557.3651px; bottom:26.835388px;\"><div class=\"t m0 xa2 h30 y11b ff2 fs7 fc0 sc0 ls1 ws0\">  <span class=\"ls0\"> <span class=\"_ _5a\"> </span><span class=\"ff4\">29.066 </span></span></div></div><div class=\"c w19d he1\" style=\"left:0.003112793px; bottom:13.419434px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Altre componenti di conto economico complessivo </div></div><div class=\"c w19f he1\" style=\"left:361.39014px; bottom:13.419434px;\"><div class=\"t m0 xcd h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">(2.758) </div></div><div class=\"c w1a0 he1\" style=\"left:557.3651px; bottom:13.419434px;\"><div class=\"t m0 x7 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">4.056 </div></div><div class=\"c w19d he1\" style=\"left:0.003112793px; bottom:0.0034179688px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Utile del conto economico complessivo di eserc<span class=\"_ _1\"></span>izio<span class=\"_ _0\"></span><span class=\"ff2\"> </span></div></div><div class=\"c w19f he1\" style=\"left:361.39014px; bottom:0.0034179688px;\"><div class=\"t m0 x12b h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">5.796 </div></div><div class=\"c w1a0 he1\" style=\"left:557.3651px; bottom:0.0034179688px;\"><div class=\"t m0 x104 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">33.122<span class=\"_ _68\"> </span></div></div>(*) <span class=\"ff5\">Per l\u2019esercizi<span class=\"_ _1\"></span>o chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">2 include ammort<span class=\"_ _1\"></span>amenti e svalut<span class=\"_ _1\"></span>azioni per Euro 3.542 migl<span class=\"_ _1\"></span>iaia.<span class=\"_ _68\"> </span></span></span>Per l\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2021 i<span class=\"_ _1\"></span>nclude ammortamenti<span class=\"_ _1\"></span> e svalutazioni per<span class=\"_ _1\"></span> Euro 3.124 miglia<span class=\"_ _1\"></span>ia.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "Partecipazion<span class=\"_ _1\"></span>i contabilizzate con <span class=\"ls8\">il</span> metodo del Patr<span class=\"_ _1\"></span>imonio Netto<span class=\"_ _68\"> </span>La voce <span class=\"_ _1\"></span>in ogget<span class=\"_ _1\"></span>to \u00e8 costi<span class=\"_ _1\"></span>tuita quasi <span class=\"_ _1\"></span>interamente <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>partecipazione soc<span class=\"_ _1\"></span>iet\u00e0 colle<span class=\"_ _1\"></span>gata Thyssenkrupp nucer<span class=\"_ _1\"></span>a AG<span class=\"_ _1\"></span> &amp; Co.<span class=\"_ _68\"> </span> KGaA <span class=\"_ _c\"></span>(Germania). <span class=\"_ _c\"></span>La <span class=\"_ _c\"></span>seguente <span class=\"_ _c\"></span>tabella <span class=\"_ _c\"></span>fornisce <span class=\"_ _c\"></span>il <span class=\"_ _c\"></span>dettaglio <span class=\"_ _c\"></span>e <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>variazioni <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>partecipazioni <span class=\"_ _c\"></span>contabilizz<span class=\"_ _1\"></span>ate <span class=\"_ _c\"></span>con <span class=\"_ _c\"></span>il<span class=\"_ _68\"> </span> metodo del pat<span class=\"_ _1\"></span>rimonio netto per gli ann<span class=\"_ _1\"></span>i conclusi al 31<span class=\"_ _1\"></span> dicembre 2022 e 2021:<span class=\"_ _68\"> </span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Saldo iniziale<span class=\"_ _68\"> </span> 121.785                        111.572  Quota utili (perdite)<span class=\"_ _68\"> </span> (1.196)<span class=\"_ _68\"> </span> 8.834<span class=\"_ _68\"> </span> Dividendi distribuiti<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Altri incrementi (decrementi)<span class=\"_ _68\"> </span> 2.075<span class=\"_ _68\"> </span> 1.379  Saldo finale<span class=\"_ _68\"> </span> 122.664                        121.785  % di possesso<span class=\"_ _68\"> </span> 34%<span class=\"ls0\"> </span>34%<span class=\"ls0\"> </span>La quo<span class=\"_ _1\"></span>ta di <span class=\"_ _1\"></span>perdita d<span class=\"_ _1\"></span>el pe<span class=\"_ _1\"></span>riodo par<span class=\"_ _1\"></span>i a Eu<span class=\"_ _1\"></span>ro 1.196<span class=\"_ _1\"></span> mig<span class=\"_ _1\"></span>liaia include <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>risultato d<span class=\"_ _1\"></span>ella <span class=\"_ _1\"></span>societ\u00e0 c<span class=\"_ _1\"></span>ollegata <span class=\"_ _1\"></span>per il periodo <span class=\"_ _1\"></span>primo<span class=\"_ _1\"></span> gennaio <span class=\"_ _4\"></span>2022 <span class=\"_ _1\"></span><span class=\"ff5\">\u2013<span class=\"ff2\"> <span class=\"_ _4\"></span>31 <span class=\"_ _1\"></span>dice<span class=\"_ _1\"></span>mbre <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>oltre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>riflettere <span class=\"_ _4\"></span>alcuni <span class=\"_ _4\"></span>adeguamenti <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>bilancio <span class=\"_ _4\"></span>della <span class=\"_ _4\"></span>societ\u00e0 <span class=\"_ _4\"></span>collegata <span class=\"_ _4\"></span>riferiti <span class=\"_ _4\"></span>a <span class=\"_ _1\"></span>periodi<span class=\"_ _68\"> </span></span></span><span class=\"ff5\"><span class=\"ff2\"> </span></span>precedenti e di cui s<span class=\"_ _1\"></span>i \u00e8 venuti a conoscenza solo su<span class=\"_ _1\"></span>ccessivamente alla d<span class=\"_ _1\"></span>ata di approvazione del Bi<span class=\"_ _1\"></span>lancio <span class=\"_ _0\"></span>Consolidato d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span> Industrie De Nora S.p<span class=\"_ _1\"></span>.A. al 31 dicembre<span class=\"_ _1\"></span> 2021.<span class=\"_ _68\"> </span>Relativamente <span class=\"_ _5\"></span>alla <span class=\"_ _5\"> </span>partecipazione <span class=\"_ _d\"></span>nella <span class=\"_ _10\"> </span>Thyssenkrupp <span class=\"_ _5\"> </span>nucera <span class=\"_ _5\"> </span>AG <span class=\"_ _5\"> </span>&amp; <span class=\"_ _10\"> </span>Co. <span class=\"_ _5\"> </span>KGaA, <span class=\"_ _10\"> </span>contab<span class=\"_ _1\"></span>ilizzata <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>il <span class=\"_ _5\"></span>metodo <span class=\"_ _5\"> </span>del Patrimonio Netto, vengono inoltre forniti <span class=\"_ _0\"></span>nelle seguenti tabelle i <span class=\"_ _0\"></span>principal<span class=\"_ _1\"></span>i dati <span class=\"_ _0\"></span>economici e pat<span class=\"_ _0\"></span>rimoniali consolidati al e per gli eserciz<span class=\"_ _1\"></span>i chiusi al 31 dicemb<span class=\"_ _1\"></span>re 2022 e 2021. Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Attivit\u00e0 immateriali 57.438 58.842<span class=\"_ _68\"> </span>Immobili, impianti e macchinari 7.987 8.219 Attivit\u00e0 per imposte anticipate 10.329 9.192 Altre attivit\u00e0 non correnti 2.493  786<span class=\"ls0\"> </span>Rimanenze 76.605 71.321 Crediti commerciali 39.491 29.565 Attivit\u00e0 finanziarie, altri crediti commerc<span class=\"_ _1\"></span>iali e lavori in corso su ordinazione<span class=\"_ _0\"></span> 339.204<span class=\"ff2\"> </span>241.028<span class=\"_ _68\"> </span>Disponibilit\u00e0 liquide e mezzi equivalenti 27.239<span class=\"ff2\"> </span>9.832 TOTALE ATTIVITA'  560.786 428.785 Capitale sociale 100.000 10.000 Riserve 117.139 201.769 Passivit\u00e0 per imposte differite 9.516 12.870 Benefici ai dipendenti 7.220 8.666 Passivit\u00e0 finanziarie non correnti 1.370 1.999 Altre passivit\u00e0 non correnti 1.744 2.899 Debiti commerciali 42.368 46.218 Altre passivit\u00e0 correnti e lavori in corso su ordinazione 281.429 141.042 TOTALE PATRIMONIO NETTO E PASSIVITA' 560.786 428.785 Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Ricavi 437.795  <span class=\"_ _27\"> </span>363.777 Costi operativi<span class=\"_ _68\"> </span>(*)<span class=\"_ _68\"> </span>(426.852)    <span class=\"ls0\">(324.417) </span>Proventi/(oneri) finanziari 2.355       <span class=\"ls0\"> <span class=\"_ _1f\"> </span>(467) </span>Imposte sui redditi (4.744)    <span class=\"ls0\"> <span class=\"_ _4b\"> </span>(9.827) </span>Utile di esercizio 8.554   <span class=\"ls0\"> <span class=\"_ _5a\"> </span><span class=\"ff4\">29.066 </span></span>Altre componenti di conto economico complessivo (2.758) 4.056 Utile del conto economico complessivo di eserc<span class=\"_ _1\"></span>izio<span class=\"_ _0\"></span><span class=\"ff2\"> </span>5.796 33.122<span class=\"_ _68\"> </span>(*) <span class=\"ff5\">Per l\u2019esercizi<span class=\"_ _1\"></span>o chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">2 include ammort<span class=\"_ _1\"></span>amenti e svalut<span class=\"_ _1\"></span>azioni per Euro 3.542 migl<span class=\"_ _1\"></span>iaia.<span class=\"_ _68\"> </span></span></span>Per l\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2021 i<span class=\"_ _1\"></span>nclude ammortamenti<span class=\"_ _1\"></span> e svalutazioni per<span class=\"_ _1\"></span> Euro 3.124 miglia<span class=\"_ _1\"></span>ia.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "Attivit\u00e0 finanziar<span class=\"_ _1\"></span>ie inclusi gli strument<span class=\"_ _1\"></span>i derivati<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta la compo<span class=\"_ _1\"></span>sizione delle a<span class=\"_ _1\"></span>ttivit\u00e0 finanziarie non <span class=\"_ _1\"></span>correnti al 31 dic<span class=\"_ _1\"></span>embre 202<span class=\"_ _0\"></span>2 e 2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti finanziari                     1.823  2.665 Investimenti in attivit\u00e0 finanziarie                     2.787  2.756 Totale 4.610 5.421 I <span class=\"_ _c\"></span>Crediti <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanzia<span class=\"_ _1\"></span>ri <span class=\"_ _c\"></span>si <span class=\"_ _c\"></span>riferiscono <span class=\"_ _2\"></span>a <span class=\"_ _d\"></span>co<span class=\"_ _1\"></span>ntratti <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span><span class=\"ff7\">l<span class=\"_ _0\"></span>easing<span class=\"_ _1\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>finanziari <span class=\"_ _c\"></span>attivi <span class=\"_ _2\"></span>relativi <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>prodotti <span class=\"_ _c\"></span>nel <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ratta<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>delle <span class=\"_ _c\"></span>acque<span class=\"_ _1\"></span> </span></span>(Fratturazione <span class=\"_ _e\"> </span>idraulica <span class=\"_ _21\"> </span>- <span class=\"_ _21\"> </span><span class=\"ff7\">Frack<span class=\"_ _0\"></span>ing</span>). <span class=\"_ _21\"> </span>Il <span class=\"_ _21\"> </span>credito <span class=\"_ _21\"> </span>iscritto <span class=\"_ _21\"> </span>rappresenta <span class=\"_ _21\"> </span>il <span class=\"_ _21\"> </span>valore <span class=\"_ _21\"> </span>attuale <span class=\"_ _21\"> </span>dei <span class=\"_ _21\"> </span>canoni <span class=\"_ _21\"> </span>futuri <span class=\"_ _21\"> </span>previsti contrattualmen<span class=\"_ _1\"></span>te esigibili oltre l\u2019e<span class=\"_ _1\"></span>sercizio successivo.  <span class=\"_ _1\"></span> <span class=\"_ _0\"></span><span class=\"ff2\"> </span>I credit<span class=\"_ _1\"></span>i finanziari <span class=\"_ _1\"></span>sono <span class=\"_ _1\"></span>esposti al <span class=\"_ _1\"></span>netto d<span class=\"_ _1\"></span>el rela<span class=\"_ _1\"></span>tivo fon<span class=\"_ _1\"></span>do svalutaz<span class=\"_ _1\"></span>ione cred<span class=\"_ _1\"></span>iti pari <span class=\"_ _1\"></span>a Euro 3.398 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>al 3<span class=\"_ _1\"></span>1 dicemb<span class=\"_ _1\"></span>re 2022 (Euro 2.252 <span class=\"_ _1\"></span>migliaia al 31 dicem<span class=\"_ _1\"></span>bre 2021<span class=\"lsf\">).<span class=\"_ _68\"> </span></span>Gli investimenti in attivit\u00e0 finanziarie si riferiscono principalmente a taluni fondi pensione <span class=\"_ _0\"></span>e fondi integrativi aziendali a favore del persona<span class=\"_ _1\"></span>le dipendente. La tabella che segue <span class=\"_ _1\"></span>riporta la compo<span class=\"_ _1\"></span>sizione delle a<span class=\"_ _1\"></span>ttivit\u00e0 finanziarie co<span class=\"_ _1\"></span>rrenti al 31 dice<span class=\"_ _1\"></span>mbre 202<span class=\"_ _0\"></span>2 e 2021.<span class=\"_ _68\"> </span><div class=\"c w1a4 h51\" style=\"left:410.68613px; bottom:916.85565px;\"><div class=\"t m0 x68 h30 y3c1 ff4 fs7 fc0 sc0 ls0 ws0\">Al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a5 hde\" style=\"left:410.68613px; bottom:902.65967px;\"><div class=\"t m0 x89 h30 y846 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w1a6 hde\" style=\"left:542.07715px; bottom:902.65967px;\"><div class=\"t m0 x16 h30 y846 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w1a4 he1\" style=\"left:410.68613px; bottom:888.6196px;\"><div class=\"t m0 x68 he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a1 he3\" style=\"left:0.003112793px; bottom:875.1777px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Corrente<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a1 he1\" style=\"left:0.003112793px; bottom:861.76166px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Crediti finanziari<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a5 he1\" style=\"left:410.68613px; bottom:861.76166px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">150.234<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a6 he1\" style=\"left:542.07715px; bottom:861.76166px;\"><div class=\"t m0 x100 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">1<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a1 hde\" style=\"left:0.003112793px; bottom:848.18964px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Investimenti in attivit\u00e0 finanziarie<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a5 hde\" style=\"left:410.68613px; bottom:848.18964px;\"><div class=\"t m0 x129 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">8.158<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a6 hde\" style=\"left:542.07715px; bottom:848.18964px;\"><div class=\"t m0 x48 h21 y846 ff2 fs7 fc8 sc0 ls2 ws0\">477<span class=\"ls0\"> </span></div></div><div class=\"c w1a1 he1\" style=\"left:0.003112793px; bottom:834.7736px;\"><div class=\"t m0 x68 h21 y11b ff7 fs7 fc0 sc0 ls0 ws0\">Fair value<span class=\"ff2\"> degli strumenti derivati<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span></div></div><div class=\"c w1a5 he1\" style=\"left:410.68613px; bottom:834.7736px;\"><div class=\"t m0 x40 h21 y11b ff2 fs7 fc8 sc0 ls2 ws0\">644<span class=\"ls0\"> </span></div></div><div class=\"c w1a6 he1\" style=\"left:542.07715px; bottom:834.7736px;\"><div class=\"t m0 x117 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">-<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a1 he1\" style=\"left:0.003112793px; bottom:820.73364px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a5 he1\" style=\"left:410.68613px; bottom:820.73364px;\"><div class=\"t m0 x51 h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">159.036<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a6 he1\" style=\"left:542.07715px; bottom:820.73364px;\"><div class=\"t m0 x48 h30 y11b ff4 fs7 fc8 sc0 ls2 ws0\">478<span class=\"ls0\"> </span></div></div><div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-105.41235px;\"><div class=\"t m0 x2 h2 y9d0 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y16b ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y2f2 ff2 fs0 fc0 sc0 ls0 ws0\">I <span class=\"_ _d\"></span>crediti <span class=\"_ _d\"></span>finanziari <span class=\"_ _d\"></span>si <span class=\"_ _d\"></span>riferiscono <span class=\"_ _d\"></span>essenzial<span class=\"_ _1\"></span>mente <span class=\"_ _d\"></span>alla <span class=\"_ _d\"></span>capogruppo. <span class=\"_ _5\"></span>Al <span class=\"_ _d\"></span>fine <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>investire <span class=\"_ _d\"></span>temporan<span class=\"_ _1\"></span>eamente <span class=\"_ _d\"></span>la <span class=\"_ _d\"></span>liquidit\u00e0<span class=\"_ _1\"></span> </div><div class=\"t m0 x2 hb yd56 ff5 fs0 fc0 sc0 ls0 ws0\">eccedente, <span class=\"_ _0\"></span>derivata <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>dall\u2019aumento <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>relat<span class=\"_ _1\"></span>ivo <span class=\"_ _2\"></span>alla <span class=\"_ _0\"></span>quotazione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>30 <span class=\"_ _2\"></span>giugno <span class=\"_ _0\"></span>2022,<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 y6a7 ff2 fs0 fc0 sc0 ls0 ws0\">Industrie De Nora S.p.A<span class=\"_ _1\"></span>. ha sottoscr<span class=\"_ _1\"></span>itto con alcuni pri<span class=\"_ _1\"></span>mari istituti di credito d<span class=\"_ _1\"></span>ei <span class=\"_ _0\"></span><span class=\"ff5\">depositi a <span class=\"_ _1\"></span>termine (\u201ctime dep<span class=\"_ _1\"></span>osit\u201d) con<span class=\"_ _68\"> </span></span><span class=\"ff5\"> </span></div><div class=\"t m0 x2 h3 yd57 ff2 fs0 fc0 sc0 ls0 ws0\">scadenze da 1 a <span class=\"_ _1\"></span>6 mesi.<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yc4e ff2 fs0 fc0 sc0 ls0 ws0\">Le caratteristiche <span class=\"_ _1\"></span>principali sono sot<span class=\"_ _1\"></span>to descritte:<span class=\"ff1\"> </span></div></div><div class=\"c w1a7 h39\" style=\"left:0.003112793px; bottom:593.55865px;\"><div class=\"t m0 x101 h7 y1ce ff4 fs3 fc0 sc0 ls0 ws0\">Banca<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 h39\" style=\"left:168.86012px; bottom:593.55865px;\"><div class=\"t m0 x25 h7 y45f ff4 fs3 fc0 sc0 ls0 ws0\">Accensione<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 h39\" style=\"left:282.11612px; bottom:593.55865px;\"><div class=\"t m0 x22 h7 y45f ff4 fs3 fc0 sc0 ls0 ws0\">Scadenza<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa h39\" style=\"left:392.27814px; bottom:593.55865px;\"><div class=\"t m0 x22 h7 y45f ff4 fs3 fc0 sc0 ls0 ws0\">Importo<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 h39\" style=\"left:498.5531px; bottom:593.55865px;\"><div class=\"t m0 x17 h7 y45f ff4 fs3 fc0 sc0 ls0 ws0\">Tasso<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a7 h82\" style=\"left:0.003112793px; bottom:567.50665px;\"><div class=\"t m0 x68 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">Banca Popolare <span class=\"_ _0\"></span>di Sondrio<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 h82\" style=\"left:168.86012px; bottom:567.50665px;\"><div class=\"t m0 x7c h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">23/12/2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 h82\" style=\"left:282.11612px; bottom:567.50665px;\"><div class=\"t m0 x2 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">31/01/2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa h82\" style=\"left:392.27814px; bottom:567.50665px;\"><div class=\"t m0 x26 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">45.000.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 h82\" style=\"left:498.5531px; bottom:567.50665px;\"><div class=\"t m0 x101 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">1,70%<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a7 hb6\" style=\"left:0.003112793px; bottom:549.41064px;\"><div class=\"t m0 x68 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">Unicredit<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 hb6\" style=\"left:168.86012px; bottom:549.41064px;\"><div class=\"t m0 x7c h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">22/12/2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 hb6\" style=\"left:282.11612px; bottom:549.41064px;\"><div class=\"t m0 x2 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">31/01/2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa hb6\" style=\"left:392.27814px; bottom:549.41064px;\"><div class=\"t m0 x26 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">25.000.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 hb6\" style=\"left:498.5531px; bottom:549.41064px;\"><div class=\"t m0 x101 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">1,35%<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a7 h82\" style=\"left:0.003112793px; bottom:531.1586px;\"><div class=\"t m0 x68 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">Banca Nazionale d<span class=\"_ _0\"></span>el Lavoro<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 h82\" style=\"left:168.86012px; bottom:531.1586px;\"><div class=\"t m0 x7c h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">22/12/2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 h82\" style=\"left:282.11612px; bottom:531.1586px;\"><div class=\"t m0 x2 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">23/01/2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa h82\" style=\"left:392.27814px; bottom:531.1586px;\"><div class=\"t m0 x26 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">25.000.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 h82\" style=\"left:498.5531px; bottom:531.1586px;\"><div class=\"t m0 x101 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">1,60%<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a7 h82\" style=\"left:0.003112793px; bottom:512.9066px;\"><div class=\"t m0 x68 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">Banca Nazionale d<span class=\"_ _0\"></span>el Lavoro<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 h82\" style=\"left:168.86012px; bottom:512.9066px;\"><div class=\"t m0 x7c h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">09/11/2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 h82\" style=\"left:282.11612px; bottom:512.9066px;\"><div class=\"t m0 x2 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">09/02/2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa h82\" style=\"left:392.27814px; bottom:512.9066px;\"><div class=\"t m0 x26 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">20.000.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 h82\" style=\"left:498.5531px; bottom:512.9066px;\"><div class=\"t m0 x101 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">1,60%<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a7 hb6\" style=\"left:0.003112793px; bottom:494.81067px;\"><div class=\"t m0 x68 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">Banca Popolare <span class=\"_ _0\"></span>di Sondrio<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 hb6\" style=\"left:168.86012px; bottom:494.81067px;\"><div class=\"t m0 x7c h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">08/11/2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 hb6\" style=\"left:282.11612px; bottom:494.81067px;\"><div class=\"t m0 x2 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">08/05/2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa hb6\" style=\"left:392.27814px; bottom:494.81067px;\"><div class=\"t m0 xa2 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">7.500.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 hb6\" style=\"left:498.5531px; bottom:494.81067px;\"><div class=\"t m0 x101 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">2,10%<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a7 h82\" style=\"left:0.003112793px; bottom:476.55865px;\"><div class=\"t m0 x68 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">Banca Nazionale <span class=\"_ _0\"></span>del Lavoro<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 h82\" style=\"left:168.86012px; bottom:476.55865px;\"><div class=\"t m0 x7c h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">09/11/2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 h82\" style=\"left:282.11612px; bottom:476.55865px;\"><div class=\"t m0 x2 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">09/05/2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa h82\" style=\"left:392.27814px; bottom:476.55865px;\"><div class=\"t m0 xa2 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">7.500.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 h82\" style=\"left:498.5531px; bottom:476.55865px;\"><div class=\"t m0 x101 h9 yf3 ff2 fs3 fc0 sc0 ls0 ws0\">2,05%<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a7 h142\" style=\"left:0.003112793px; bottom:458.28064px;\"><div class=\"t m0 x68 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">Mediobanca<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a8 h142\" style=\"left:168.86012px; bottom:458.28064px;\"><div class=\"t m0 x7c h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">10/11/2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1a9 h142\" style=\"left:282.11612px; bottom:458.28064px;\"><div class=\"t m0 x2 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">10/05/2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa h142\" style=\"left:392.27814px; bottom:458.28064px;\"><div class=\"t m0 x26 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">20.000.000<span class=\"_ _68\"> </span> </div></div><div class=\"c w177 h142\" style=\"left:498.5531px; bottom:458.28064px;\"><div class=\"t m0 x101 h9 y488 ff2 fs3 fc0 sc0 ls0 ws0\">2,10%<span class=\"_ _68\"> </span> </div></div><div class=\"c w1aa h82\" style=\"left:392.27814px; bottom:439.40466px;\"><div class=\"t m0 x18 h7 y488 ff4 fs3 fc0 sc0 ls0 ws0\">150.000.000<span class=\"_ _0\"></span> </div></div><div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-105.41235px;\"><div class=\"t m0 x2 h3 yd5e ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 yd5f ff2 fs0 fc0 sc0 ls0 ws0\">Le som<span class=\"_ _1\"></span>me ind<span class=\"_ _1\"></span>icate <span class=\"_ _1\"></span>sono v<span class=\"_ _1\"></span>incolate p<span class=\"_ _1\"></span>er <span class=\"_ _1\"></span>il per<span class=\"_ _1\"></span>iodo d<span class=\"_ _1\"></span>i te<span class=\"_ _1\"></span>mpo <span class=\"_ _1\"></span>indicato e <span class=\"_ _1\"></span>possono <span class=\"_ _4\"></span>essere chiusi <span class=\"_ _1\"></span>anticipat<span class=\"_ _1\"></span>amente, <span class=\"_ _1\"></span>con m<span class=\"_ _1\"></span>inimo<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 y3cb ff2 fs0 fc0 sc0 ls0 ws0\">preavviso, ma con<span class=\"_ _1\"></span> penalizzazione su<span class=\"_ _1\"></span>i rendimenti ricon<span class=\"_ _1\"></span>osciuti alla soc<span class=\"_ _1\"></span>iet\u00e0.<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yd60 ff2 fs0 fc0 sc0 ls0 ws0\">Gli investimenti in attivit\u00e0 finanziarie sono relativi principalmen<span class=\"_ _1\"></span>te a <span class=\"_ _0\"></span>investimenti in fondi monetari, vincolati per brevi<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yc1a ff2 fs0 fc0 sc0 ls0 ws0\">periodi ma liquidab<span class=\"_ _1\"></span>ili in qualunque <span class=\"_ _1\"></span>momento.  </div><div class=\"t m0 x2 h2 y78c ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h19 yd61 ff7 fs0 fc0 sc0 ls0 ws0\">Strumenti derivati<span class=\"_ _1\"></span> di copertura della f<span class=\"_ _1\"></span>luttuazione del tasso d<span class=\"_ _1\"></span>i cambio<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yd62 ff2 fs0 fc0 sc0 ls0 ws0\">Il <span class=\"ff7\">fair value</span> degli s<span class=\"_ _1\"></span>trumenti derivati a<span class=\"_ _1\"></span>l 31 dicembre 20<span class=\"_ _1\"></span>22 si riferisce:<span class=\"_ _68\"> </span> </div><div class=\"t m0 xc h3 yd63 ff2 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>per <span class=\"_ _10\"> </span>Euro <span class=\"_ _d\"></span>415 <span class=\"_ _10\"> </span>migliaia <span class=\"_ _5\"></span>alla <span class=\"_ _5\"> </span>capogruppo <span class=\"_ _5\"> </span>relativi <span class=\"_ _10\"> </span>a <span class=\"_ _5\"></span>contratti <span class=\"_ _5\"></span>derivati <span class=\"_ _5\"> </span>su <span class=\"_ _10\"> </span>valute <span class=\"_ _5\"> </span>per <span class=\"_ _10\"> </span>comprav<span class=\"_ _1\"></span>endita <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>termine<span class=\"_ _1\"></span> </div><div class=\"t m0 x53 h3 y7cf ff2 fs0 fc0 sc0 ls0 ws0\">sottoscritti dalla Societ\u00e0 a <span class=\"_ _0\"></span>fronte di crediti finanziari espressi in <span class=\"_ _0\"></span>USD <span class=\"_ _0\"></span>verso la <span class=\"_ _0\"></span>controlla<span class=\"_ _1\"></span>ta statunitense De Nora<span class=\"_ _68\"> </span> </div><div class=\"t m0 x53 h3 yd64 ff2 fs0 fc0 sc0 ls0 ws0\">Tech. LLC.;<span class=\"_ _68\"> </span> </div><div class=\"t m0 xc h3 yd65 ff2 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff3\"> <span class=\"_ _22\"> </span></span>per <span class=\"_ _c\"></span>Euro<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>229 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>alla <span class=\"_ _c\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _c\"></span>Water<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>Technologi<span class=\"_ _1\"></span>es <span class=\"_ _c\"></span>Italy <span class=\"_ _2\"></span>S.r.l., <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>contratti <span class=\"_ _2\"></span>derivati <span class=\"_ _2\"></span>su <span class=\"_ _c\"></span>valute <span class=\"_ _2\"></span>per<span class=\"_ _68\"> </span> </div><div class=\"t m0 x53 h3 ya96 ff2 fs0 fc0 sc0 ls0 ws0\">compravendita <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>termin<span class=\"lsb\">e <span class=\"_ _2\"></span></span>sottoscritti <span class=\"_ _2\"></span>dalla <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fronte <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>contratto <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>cliente <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>valut<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span> </div><div class=\"t m0 x53 h3 y662 ff2 fs0 fc0 sc0 ls0 ws0\">USD.   </div><div class=\"t m0 xc h3 yd66 ff2 fs0 fc0 sc0 ls0 ws0\">Il <span class=\"ff7\">fair value</span> \u00e8 deter<span class=\"_ _1\"></span>minato usando il ta<span class=\"_ _1\"></span>sso di cambio a <span class=\"_ _1\"></span>termine alla data di b<span class=\"_ _1\"></span>ilancio.<span class=\"_ _68\"> </span> </div><div class=\"t m0 x53 h3 yd67 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y611 ff2 fs0 fc0 sc0 ls0 ws0\">Di seguito \u00e8 riportato <span class=\"_ _1\"></span>il dettaglio dei contra<span class=\"_ _1\"></span>tti derivati di copertura della fluttuazion<span class=\"_ _1\"></span>e del tasso di cambio posti i<span class=\"_ _1\"></span>n essere<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 y612 ff2 fs0 fc0 sc0 ls0 ws0\">dal Gruppo al 31 <span class=\"_ _1\"></span>dicembre 2022:<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 y1c5 ff2 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1ab h144\" style=\"left:-3.8875122px; bottom:97.34796px;\"><div class=\"t m0 x68 h8b y4fb ff4 fsa fc0 sc0 ls0 ws0\">Strumento<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h144\" style=\"left:93.4825px; bottom:97.34796px;\"><div class=\"t m0 x68 h8b y4fb ff4 fsa fc0 sc0 ls0 ws0\">Descrizione<span class=\"_ _68\"> </span> </div></div><div class=\"c w19 h144\" style=\"left:285.7135px; bottom:97.34796px;\"><div class=\"t m0 x68 h8b yd6a ff4 fsa fc0 sc0 ls0 ws0\">Nozionale <span class=\"_ _21\"> </span>(migliaia<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h8b y4f9 ff4 fsa fc0 sc0 ls0 ws0\">di USD)<span class=\"_ _68\"> </span> </div></div><div class=\"c w19 h144\" style=\"left:397.1235px; bottom:97.34796px;\"><div class=\"t m0 x68 h8b yd6a ff4 fsa fc0 sc0 ls0 ws0\">Nozionale <span class=\"_ _21\"> </span>(migliaia<span class=\"_ _68\"> </span> </div><div class=\"t m0 x68 h8b y4f9 ff4 fsa fc0 sc0 ls0 ws0\">di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ae h144\" style=\"left:510.1065px; bottom:97.34796px;\"><div class=\"t m0 x68 h8b y4fb ff4 fsa fc0 sc0 ls0 ws0\">Data di inizio<span class=\"_ _68\"> </span> </div></div><div class=\"c w1af h144\" style=\"left:602.0165px; bottom:97.34796px;\"><div class=\"t m0 x68 h8b y4fb ff4 fsa fc0 sc0 ls0 ws0\">Scadenza<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ab h69\" style=\"left:-3.8875122px; bottom:84.711975px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">CCIRS<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h69\" style=\"left:93.4825px; bottom:84.711975px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD </div></div><div class=\"c w19 h69\" style=\"left:285.7135px; bottom:84.711975px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>    6.000  </div></div><div class=\"c w19 h69\" style=\"left:397.1235px; bottom:84.711975px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>    5.765  </div></div><div class=\"c w1ae h69\" style=\"left:510.1065px; bottom:84.711975px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Novembre 2022<span class=\"_ _1\"></span> </div></div><div class=\"c w1af h69\" style=\"left:602.0165px; bottom:84.711975px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Febbraio 2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ab h145\" style=\"left:-3.8875122px; bottom:72.85596px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">CCIRS<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h145\" style=\"left:93.4825px; bottom:72.85596px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD </div></div><div class=\"c w19 h145\" style=\"left:285.7135px; bottom:72.85596px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>    9.100  </div></div><div class=\"c w19 h145\" style=\"left:397.1235px; bottom:72.85596px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>    8.646  </div></div><div class=\"c w1ae h145\" style=\"left:510.1065px; bottom:72.85596px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Dicembre 2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1af h145\" style=\"left:602.0165px; bottom:72.85596px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Marzo 2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ab h69\" style=\"left:-3.8875122px; bottom:60.843994px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">CCIRS<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h69\" style=\"left:93.4825px; bottom:60.843994px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD </div></div><div class=\"c w19 h69\" style=\"left:285.7135px; bottom:60.843994px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  15.000  </div></div><div class=\"c w19 h69\" style=\"left:397.1235px; bottom:60.843994px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  14.252  </div></div><div class=\"c w1ae h69\" style=\"left:510.1065px; bottom:60.843994px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Dicembre 2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1af h69\" style=\"left:602.0165px; bottom:60.843994px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Marzo 2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ab h69\" style=\"left:-3.8875122px; bottom:48.83197px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">CCIRS<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h69\" style=\"left:93.4825px; bottom:48.83197px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD </div></div><div class=\"c w19 h69\" style=\"left:285.7135px; bottom:48.83197px;\"><div class=\"t m0 x11 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  2.000  </div></div><div class=\"c w19 h69\" style=\"left:397.1235px; bottom:48.83197px;\"><div class=\"t m0 x11 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  1.991  </div></div><div class=\"c w1ae h69\" style=\"left:510.1065px; bottom:48.83197px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Ottobre 2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1af h69\" style=\"left:602.0165px; bottom:48.83197px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Dicembre 2023<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ab h145\" style=\"left:-3.8875122px; bottom:36.975952px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">CCIRS<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h145\" style=\"left:93.4825px; bottom:36.975952px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD </div></div><div class=\"c w19 h145\" style=\"left:285.7135px; bottom:36.975952px;\"><div class=\"t m0 x60 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  360  </div></div><div class=\"c w19 h145\" style=\"left:397.1235px; bottom:36.975952px;\"><div class=\"t m0 x60 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  357  </div></div><div class=\"c w1ae h145\" style=\"left:510.1065px; bottom:36.975952px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Ottobre 2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1af h145\" style=\"left:602.0165px; bottom:36.975952px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Gennaio 2024<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ab h69\" style=\"left:-3.8875122px; bottom:24.96399px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">CCIRS<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h69\" style=\"left:93.4825px; bottom:24.96399px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">pay amount EUR <span class=\"_ _1\"></span>/ receive amount U<span class=\"_ _1\"></span>SD </div></div><div class=\"c w19 h69\" style=\"left:285.7135px; bottom:24.96399px;\"><div class=\"t m0 x60 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  360  </div></div><div class=\"c w19 h69\" style=\"left:397.1235px; bottom:24.96399px;\"><div class=\"t m0 x60 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  355  </div></div><div class=\"c w1ae h69\" style=\"left:510.1065px; bottom:24.96399px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Ottobre 2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1af h69\" style=\"left:602.0165px; bottom:24.96399px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Luglio <span class=\"ls11\">202</span>4<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ab h69\" style=\"left:-3.8875122px; bottom:12.951965px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">CCIRS<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ad h69\" style=\"left:93.4825px; bottom:12.951965px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">pay amount EUR <span class=\"_ _1\"></span>/ receive amount US<span class=\"_ _1\"></span>D </div></div><div class=\"c w19 h69\" style=\"left:285.7135px; bottom:12.951965px;\"><div class=\"t m0 x60 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  360  </div></div><div class=\"c w19 h69\" style=\"left:397.1235px; bottom:12.951965px;\"><div class=\"t m0 x60 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  353  </div></div><div class=\"c w1ae h69\" style=\"left:510.1065px; bottom:12.951965px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Ottobre 2022<span class=\"_ _68\"> </span> </div></div><div class=\"c w1af h69\" style=\"left:602.0165px; bottom:12.951965px;\"><div class=\"t m0 x68 h40 y4f9 ff2 fsa fc0 sc0 ls0 ws0\">Dicembre 2024 </div></div><div class=\"c w1ab h145\" style=\"left:-3.8875122px; bottom:1.0960083px;\"><div class=\"t m0 x68 h8b y4f9 ff4 fsa fc0 sc0 ls0 ws0\"> Totale  </div></div><div class=\"c w19 h145\" style=\"left:285.7135px; bottom:1.0960083px;\"><div class=\"t m0 x101 h8b y4f9 ff4 fsa fc0 sc0 ls0 ws0\">33.180  </div></div><div class=\"c w19 h145\" style=\"left:397.1235px; bottom:1.0960083px;\"><div class=\"t m0 x68 h8b y4f9 ff4 fsa fc0 sc0 ls0 ws0\">                      <span class=\"_ _1\"></span>  31.719  </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Strumenti derivati di copertura della fluttuazione del tasso di cambio Il fair value degli strumenti derivati al 31 dicembre 2022 si riferisce: -  per  Euro 415  migliaia alla  capogruppo  relativi  a contratti derivati  su  valute  per  compravendita  a  termine sottoscritti dalla Societ\u00e0 a fronte di crediti finanziari espressi in USD verso la controllata statunitense De Nora Tech. LLC.; -  per Euro 229 migliaia alla De Nora Water Technologies Italy S.r.l., relativi a contratti derivati su valute per compravendita a termine sottoscritti dalla societ\u00e0 controllata a fronte di un contratto con un cliente in valuta USD.  Il fair value \u00e8 determinato usando il tasso di cambio a termine alla data di bilancio. Di seguito \u00e8 riportato il dettaglio dei contratti derivati di copertura della fluttuazione del tasso di cambio posti in essere dal Gruppo al 31 dicembre 2022: Strumento Descrizione Nozionale  (migliaia di USD) Nozionale  (migliaia di Euro) Data di inizio Scadenza CCIRS pay amount EUR / receive amount USD                          6.000                           5.765 Novembre 2022 Febbraio 2023 CCIRS pay amount EUR / receive amount USD                          9.100                           8.646 Dicembre 2022 Marzo 2023 CCIRS pay amount EUR / receive amount USD                        15.000                         14.252 Dicembre 2022 Marzo 2023 CCIRS pay amount EUR / receive amount USD                        2.000                         1.991 Ottobre 2022 Dicembre 2023 CCIRS pay amount EUR / receive amount USD                        360                         357 Ottobre 2022 Gennaio 2024 CCIRS pay amount EUR / receive amount USD                        360                         355 Ottobre 2022 Luglio 2024 CCIRS pay amount EUR / receive amount USD                        360                         353 Ottobre 2022 Dicembre 2024 Totale 33.180                         31.719 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Rimanenze<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il dettag<span class=\"_ _1\"></span>lio delle rimanenz<span class=\"_ _1\"></span>e al 31 dicembre <span class=\"_ _1\"></span>202<span class=\"_ _0\"></span>2 e 2021:  <span class=\"_ _1\"></span> Al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>Valori<span class=\"_ _68\"> </span> lordi<span class=\"_ _68\"> </span> Fondo<span class=\"_ _68\"> </span> svalutazione  Valori<span class=\"_ _68\"> </span> netti<span class=\"_ _68\"> </span> Valori<span class=\"_ _68\"> </span> lordi<span class=\"_ _68\"> </span> Fondo<span class=\"_ _68\"> </span> svalutazion<span class=\"_ _68\"> </span>e <span class=\"ls0\"> </span>Valori<span class=\"_ _68\"> </span> netti<span class=\"_ _68\"> </span> (in migliaia di Euro)<span class=\"_ _68\"> </span> Materie prime, sussidiarie e di consumo     <span class=\"ls0\">135.731 <span class=\"fc8\"> </span></span>(1.597)<span class=\"fc8\"> </span>  <span class=\"ls0\">134.134 <span class=\"fc8\"> </span></span>115.225<span class=\"_ _68\"> </span> (3.778)<span class=\"_ _68\"> </span> 111.447<span class=\"_ _68\"> </span> Prodotti in corso di lavorazione e semilavorati     <span class=\"ls0\">107.407 <span class=\"fc8\"> </span></span>(13.564)<span class=\"fc8\"> </span>    <span class=\"ls0\">93.843 <span class=\"fc8\"> </span></span>90.534<span class=\"_ _68\"> </span> (12.313)<span class=\"_ _68\"> </span> 78.221<span class=\"_ _68\"> </span> Prodotti finiti e merci       <span class=\"ls0\">70.731 <span class=\"fc8\"> </span></span>(8.080)<span class=\"fc8\"> </span>    <span class=\"ls0\">62.651 <span class=\"fc8\"> </span></span>44.303<span class=\"_ _68\"> </span> (5.871)<span class=\"_ _68\"> </span> 38.432<span class=\"_ _68\"> </span> Merce in viaggio         4.848 <span class=\"fc8\"> </span>                    -   <span class=\"fc8\"> </span>      <span class=\"ls0\">4.848 <span class=\"fc8\"> </span></span>4.933<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 4.933<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> 318.717<span class=\"_ _68\"> </span> (23.241)<span class=\"_ _68\"> </span> 295.476<span class=\"_ _68\"> </span> 254.995<span class=\"_ _68\"> </span> (21.962)<span class=\"_ _68\"> </span> 233.033<span class=\"_ _68\"> </span> Le <span class=\"_ _c\"></span>rimanenze <span class=\"_ _2\"></span>sono <span class=\"_ _c\"></span>esposte<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>netto <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>fondo <span class=\"_ _c\"></span>svaluta<span class=\"_ _1\"></span>zione <span class=\"_ _c\"></span>pari <span class=\"_ _2\"></span>ad <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span><span class=\"fc8\">23.<span class=\"_ _1\"></span>241 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span><span class=\"fc0\">al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre</span> <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span>(Euro<span class=\"_ _68\"> </span></span><span class=\"fc8\"> </span>21.962 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>La<span class=\"ls0\"> movimentazione de<span class=\"_ _1\"></span>l fondo svalutazione magazz<span class=\"_ _1\"></span>ino \u00e8 stata <span class=\"ls9\">la</span> segu<span class=\"_ _1\"></span>ente:<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>Materie<span class=\"_ _68\"> </span> prime,<span class=\"_ _68\"> </span> sussidiarie e di<span class=\"_ _68\"> </span> consumo<span class=\"_ _68\"> </span> Prodotti in<span class=\"_ _68\"> </span> corso di<span class=\"_ _68\"> </span> lavorazione e<span class=\"_ _68\"> </span> semilavorati<span class=\"_ _68\"> </span> Prodotti<span class=\"_ _68\"> </span> finiti e<span class=\"_ _68\"> </span> merci<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> (in migliaia di Euro)<span class=\"_ _68\"> </span> Saldo al 31 dicembre 2020<span class=\"_ _68\"> </span> 1.431<span class=\"_ _68\"> </span> 5.518<span class=\"_ _68\"> </span> 3.488<span class=\"_ _68\"> </span> 10.437<span class=\"_ _68\"> </span> Va<span class=\"ls0\">riazione del perimetro di consolidamento<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>1.515<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 1.515<span class=\"_ _68\"> </span> Accantonamenti  1.277<span class=\"_ _68\"> </span> 8.430<span class=\"_ _68\"> </span> 1.944<span class=\"_ _68\"> </span> 11.651<span class=\"_ _68\"> </span> Utilizzi e rilasci  (625)<span class=\"_ _68\"> </span> (958)<span class=\"_ _68\"> </span> (518)<span class=\"_ _68\"> </span> (2.101)<span class=\"_ _68\"> </span> Riclassifiche/altri movimenti<span class=\"_ _68\"> </span> 26<span class=\"ls0\"> </span>(803)<span class=\"_ _68\"> </span> 777<span class=\"ls0\"> </span>-  Differenze di conversione<span class=\"_ _68\"> </span> 154<span class=\"ls0\"> </span>126<span class=\"ls0\"> </span>180<span class=\"ls0\"> </span>460<span class=\"ls0\"> </span>Saldo al 31 dicembre 2021<span class=\"_ _68\"> </span> 3.778<span class=\"_ _68\"> </span> 12.313<span class=\"_ _68\"> </span> 5.871<span class=\"_ _68\"> </span> 21.962<span class=\"_ _68\"> </span> Accantonamenti  136<span class=\"ls0\"> </span>3.147<span class=\"_ _68\"> </span> 1.842<span class=\"_ _68\"> </span> 5.125<span class=\"_ _68\"> </span> Utilizzi e rilasci  (734)<span class=\"_ _68\"> </span> (1.462)<span class=\"_ _68\"> </span> (1.318)<span class=\"_ _68\"> </span> (3.514)<span class=\"_ _68\"> </span> Riclassifiche/altri movimenti<span class=\"_ _68\"> </span> (1.733)<span class=\"_ _68\"> </span> (60)<span class=\"_ _68\"> </span> 1.612<span class=\"_ _68\"> </span> (181)<span class=\"_ _68\"> </span> Differenze di conversione<span class=\"_ _68\"> </span> 150<span class=\"ls0\"> </span>(374)<span class=\"_ _68\"> </span> 73<span class=\"ls0\"> </span>(151)<span class=\"_ _68\"> </span> Saldo al 31 dicembre 2022<span class=\"_ _68\"> </span> 1.597<span class=\"fc8\"> </span>13.564<span class=\"fc8\"> </span>8.080<span class=\"fc8\"> </span>23.241",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Attivit\u00e0 per impos<span class=\"_ _1\"></span>te correnti<span class=\"_ _68\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>attestano, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _c\"></span>dic<span class=\"_ _1\"></span>embre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2, <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">4.893 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>(Euro <span class=\"_ _2\"></span>20.965 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span></span>al <span class=\"_ _2\"></span>31<span class=\"_ _68\"> </span> dicembre<span class=\"fc8\"> <span class=\"_ _2\"></span>2021) <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>anticipi <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>impost<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>sui <span class=\"_ _2\"></span>redditi <span class=\"_ _0\"></span>versati <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>parte <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>alcune <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> </span>Gruppo al netto de<span class=\"_ _1\"></span>l relativo debito.<span class=\"_ _68\"> </span>Le <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _2\"></span>correnti <span class=\"_ _2\"></span>includono, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>2, <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">376 <span class=\"_ _2\"></span>migliaia <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>invariati<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>rispetto <span class=\"_ _2\"></span>al<span class=\"_ _0\"></span><span class=\"fc0\"> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre</span> </span>2021) d<span class=\"_ _1\"></span>i <span class=\"fc0\">crediti <span class=\"_ _1\"></span>verso <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>Federico <span class=\"_ _1\"></span>De N<span class=\"_ _1\"></span>ora S.p.A. <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _1\"></span>del con<span class=\"_ _1\"></span>tratto <span class=\"_ _1\"></span>di consolid<span class=\"_ _1\"></span>ato fisc<span class=\"_ _1\"></span>ale naz<span class=\"_ _1\"></span>ionale che <span class=\"_ _1\"></span>era in <span class=\"_ _1\"></span>essere<span class=\"_ _1\"></span> </span>tra <span class=\"_ _1\"></span>la societ\u00e0 <span class=\"_ _1\"></span>controllan<span class=\"_ _1\"></span>te Federico <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora S.p.A, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _1\"></span>Societ\u00e0 <span class=\"_ _1\"></span>De N<span class=\"_ _1\"></span>ora Italy <span class=\"_ _1\"></span>S.r.l, <span class=\"_ _4\"></span>De Nora <span class=\"_ _1\"></span>Water Te<span class=\"_ _1\"></span>chnology <span class=\"_ _1\"></span>Italy S.r.<span class=\"_ _1\"></span>l.<span class=\"_ _68\"> </span> e Capannoni S.r.l., es<span class=\"_ _1\"></span>tinto nel corso <span class=\"_ _1\"></span>del 2022 a seguito della quo<span class=\"_ _1\"></span>tazione di Industri<span class=\"_ _1\"></span>e De Nora S.p.A.<span class=\"_ _68\"> </span>Altri crediti<span class=\"_ _68\"> </span>La <span class=\"_ _42\"> </span>tabella <span class=\"_ _42\"> </span>che <span class=\"_ _42\"> </span>segue <span class=\"_ _42\"> </span>riporta <span class=\"_ _42\"> </span>il <span class=\"_ _42\"> </span>prospetto <span class=\"_ _42\"> </span>di <span class=\"_ _20\"> </span>dettaglio <span class=\"_ _42\"> </span>degli <span class=\"_ _42\"> </span>altri <span class=\"_ _42\"> </span>crediti <span class=\"_ _24\"> </span>al <span class=\"_ _20\"> </span>31 <span class=\"_ _42\"> </span>dicembre <span class=\"_ _42\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _42\"> </span>e <span class=\"_ _20\"> </span>2021<span class=\"ls4\">, </span>con <span class=\"ls8\">la</span> distinzione tra parte <span class=\"_ _1\"></span>corrente e parte non co<span class=\"_ _1\"></span>rrente:<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti verso l'erario                  6.416 <span class=\"fc8\"> </span>7.795 Altri crediti verso terzi                  2.561 <span class=\"fc8\"> </span>2.461 Ratei e risconti                         <span class=\"ls11\">1 </span><span class=\"fc8\"> </span>5 Crediti verso societ\u00e0 correlate                       52 <span class=\"fc8\"> </span>52<span class=\"ls0\"> </span>Totale 9.030 10.313 Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Crediti verso l'erario 14.708 10.492<span class=\"fc0\"> </span>Anticipi a fornitori 9.017 10.926<span class=\"fc0\"> </span>Altri crediti verso terzi 2.377 1.597<span class=\"fc0\"> </span>Ratei e risconti 6.972 6.013<span class=\"fc0\"> </span>Totale 33.074 29.028 Al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>, gli a<span class=\"_ _1\"></span>ltri crediti, <span class=\"_ _1\"></span>tra quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1\"></span>e quota <span class=\"_ _1\"></span>non co<span class=\"_ _1\"></span>rrente, si at<span class=\"_ _1\"></span>testano a Eur<span class=\"_ _1\"></span>o 42.104 <span class=\"_ _1\"></span><span class=\"fc8\">migliaia<span class=\"fc0\">, (Eur<span class=\"_ _1\"></span>o </span></span>39.341 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>crediti non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>verso terzi <span class=\"_ _2\"></span>sono riconducibili <span class=\"_ _0\"></span>princip<span class=\"_ _1\"></span>almente ai <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>versati <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>italiane del Gruppo <span class=\"_ _1\"></span>a fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fondi p<span class=\"_ _1\"></span>ensione <span class=\"_ _1\"></span>integrativi e<span class=\"_ _1\"></span>sistenti <span class=\"_ _1\"></span>in con<span class=\"_ _1\"></span>tropartita de<span class=\"_ _1\"></span>lla cont<span class=\"_ _1\"></span>ribuzione p<span class=\"_ _1\"></span>revista <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>datore <span class=\"_ _1\"></span>di lavoro.<span class=\"_ _68\"> </span>I <span class=\"_ _4\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>verso <span class=\"_ _1\"></span>l\u2019erario <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>IVA <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _1\"></span>tributaria, <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>cre<span class=\"_ _0\"></span><span class=\"ff2\">dit<span class=\"_ _1\"></span>i </span>per ritenute alla f<span class=\"_ _1\"></span>onte.<span class=\"_ _68\"> </span>Debiti per impos<span class=\"_ _1\"></span>te sul reddito<span class=\"_ _68\"> </span>I <span class=\"_ _1\"></span>debiti <span class=\"_ _1\"></span>correnti <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>imposte <span class=\"_ _1\"></span>sul <span class=\"_ _1\"></span>reddito <span class=\"_ _4\"></span>al 31 <span class=\"_ _1\"></span>dicembre<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>2022 risultano<span class=\"_ _1\"></span> pari <span class=\"_ _4\"></span>a Euro <span class=\"_ _1\"></span><span class=\"fc8\">10.970 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>(<span class=\"fc0\">Euro <span class=\"_ _1\"></span><span class=\"fc8\">27.392 <span class=\"_ _1\"></span><span class=\"fc0\">miglia<span class=\"_ _1\"></span>ia<span class=\"_ _68\"> </span></span></span></span></span><span class=\"fc8\"><span class=\"fc0\"><span class=\"fc8\"><span class=\"fc0\"> </span></span></span></span>al 31 dicembre 2021)<span class=\"_ _1\"></span>.<span class=\"_ _68\"> </span>35. <span class=\"_ _2c\"> </span>Altri debiti<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il prospetto d<span class=\"_ _1\"></span>i dettaglio degli <span class=\"_ _1\"></span>altri debiti <span class=\"ls6\">al</span> 31 dicembre 2022 e 2021.<span class=\"_ _1\"></span> <div class=\"c w24a he1\" style=\"left:395.20312px; bottom:366.70776px;\"><div class=\"t m0 x10e h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:352.51178px;\"><div class=\"t m0 xa2 h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:352.51178px;\"><div class=\"t m0 x1c h30 y11b ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w24a he1\" style=\"left:395.20312px; bottom:338.4718px;\"><div class=\"t m0 x62 he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in Euro migliaia)<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he3\" style=\"left:0.003112793px; bottom:325.0298px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Non corrente<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 hde\" style=\"left:0.003112793px; bottom:311.45776px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti passivi </div></div><div class=\"c wff hde\" style=\"left:395.20312px; bottom:311.45776px;\"><div class=\"t m0 x30 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">                   -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></div><div class=\"c w24c hde\" style=\"left:532.5611px; bottom:311.45776px;\"><div class=\"t m0 x64 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">            29<span class=\"_ _68\"> </span>  </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:298.04175px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti verso dipendenti </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:298.04175px;\"><div class=\"t m0 xa2 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">              1.357  </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:298.04175px;\"><div class=\"t m0 x64 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">          865<span class=\"_ _68\"> </span>  </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:284.6258px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti verso l'erario </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:284.6258px;\"><div class=\"t m0 xa2 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">                 263  </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:284.6258px;\"><div class=\"t m0 x64 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">          248<span class=\"_ _68\"> </span>  </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:271.20978px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Anticipi da clienti </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:271.20978px;\"><div class=\"t m0 xa2 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">                     <span class=\"ls2\">4 </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:271.20978px;\"><div class=\"t m0 x64 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">              <span class=\"ls2\">8<span class=\"_ _68\"> </span></span><span class=\"ls2\"> </span> </div></div><div class=\"c w249 hde\" style=\"left:0.003112793px; bottom:257.63776px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Altri debiti verso terzi </div></div><div class=\"c wff hde\" style=\"left:395.20312px; bottom:257.63776px;\"><div class=\"t m0 xa2 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">                 <span class=\"ls2\">31</span>6  </div></div><div class=\"c w24c hde\" style=\"left:532.5611px; bottom:257.63776px;\"><div class=\"t m0 x6d h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">       545<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:244.2218px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 correlate </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:244.2218px;\"><div class=\"t m0 xa2 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">                 444  </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:244.2218px;\"><div class=\"t m0 x4a h21 y11b ff2 fs7 fc8 sc0 ls2 ws0\">488<span class=\"fc0 ls0\"> </span></div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:230.18176px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:230.18176px;\"><div class=\"t m0 x51 h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">2.384 </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:230.18176px;\"><div class=\"t m0 x11d h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\"> 2.183<span class=\"_ _68\"> </span>  </div></div><div class=\"c w249 hde\" style=\"left:0.003112793px; bottom:215.98578px;\"><div class=\"t m0 x68 h30 y846 ff4 fs7 fc0 sc0 ls0 ws0\">Corrente<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:202.56976px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Anticipi da clienti<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:202.56976px;\"><div class=\"t m0 x4f h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">34.482<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:202.56976px;\"><div class=\"t m0 x8c h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">34.791<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:189.15375px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Anticipi da societ\u00e0 correlate<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:189.15375px;\"><div class=\"t m0 x4f h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">33.024<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:189.15375px;\"><div class=\"t m0 x8c h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">25.722<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:175.7378px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Ratei e risconti passivi<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:175.7378px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">6.322<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:175.7378px;\"><div class=\"t m0 x48 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">5.897<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 hde\" style=\"left:0.003112793px; bottom:162.16577px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _68\"> </span> </div></div><div class=\"c wff hde\" style=\"left:395.20312px; bottom:162.16577px;\"><div class=\"t m0 x4f h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">16.493<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c hde\" style=\"left:532.5611px; bottom:162.16577px;\"><div class=\"t m0 x8c h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">15.735<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:148.74976px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti verso istituti previdenziali<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:148.74976px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">2.524<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:148.74976px;\"><div class=\"t m0 x48 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">2.286<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:135.3338px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti per ritenute d'acconto<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:135.3338px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">1.810<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:135.3338px;\"><div class=\"t m0 x48 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">1.063<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he3\" style=\"left:0.003112793px; bottom:121.878784px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Debiti per IVA<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he3\" style=\"left:395.20312px; bottom:121.878784px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">2.745<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he3\" style=\"left:532.5611px; bottom:121.878784px;\"><div class=\"t m0 x48 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">2.327<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 hde\" style=\"left:0.003112793px; bottom:108.30676px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Altri debiti verso l'erario<span class=\"_ _68\"> </span> </div></div><div class=\"c wff hde\" style=\"left:395.20312px; bottom:108.30676px;\"><div class=\"t m0 x51 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">1.963<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c hde\" style=\"left:532.5611px; bottom:108.30676px;\"><div class=\"t m0 x48 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">2.533<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:94.89075px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:94.89075px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">2.254<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:94.89075px;\"><div class=\"t m0 x48 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">1.888<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 he1\" style=\"left:0.003112793px; bottom:80.85077px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _68\"> </span> </div></div><div class=\"c wff he1\" style=\"left:395.20312px; bottom:80.85077px;\"><div class=\"t m0 x8a h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">101.617<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c he1\" style=\"left:532.5611px; bottom:80.85077px;\"><div class=\"t m0 x8c h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">92.242<span class=\"_ _68\"> </span> </div></div><div class=\"c w249 hde\" style=\"left:0.003112793px; bottom:66.654785px;\"><div class=\"t m0 x68 h30 y846 ff4 fs7 fc0 sc0 ls0 ws0\">Totale altri debiti<span class=\"_ _68\"> </span> </div></div><div class=\"c wff hde\" style=\"left:395.20312px; bottom:66.654785px;\"><div class=\"t m0 x8a h30 y846 ff4 fs7 fc8 sc0 ls0 ws0\">104.001<span class=\"_ _68\"> </span> </div></div><div class=\"c w24c hde\" style=\"left:532.5611px; bottom:66.654785px;\"><div class=\"t m0 x8c h30 y846 ff4 fs7 fc8 sc0 ls0 ws0\">94.425<span class=\"_ _68\"> </span> </div></div><div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-660.0842px;\"><div class=\"t m0 x2 h3 ye7d ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y3ed ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 ye7e ff2 fs0 fc0 sc0 ls0 ws0\">I debiti verso dip<span class=\"_ _1\"></span>endenti si riferiscono a<span class=\"_ _1\"></span>lle quote maturate <span class=\"_ _1\"></span>e non ancora liquida<span class=\"_ _1\"></span>te, quali ferie e pre<span class=\"_ _1\"></span>mi.<span class=\"_ _0\"></span> </div><div class=\"t m0 x2 he ye7f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _44\"> </span><span class=\"ff4\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "Crediti commer<span class=\"_ _1\"></span>ciali<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il pros<span class=\"_ _1\"></span>petto di dettaglio d<span class=\"_ _1\"></span>ei crediti commercial<span class=\"_ _1\"></span>i al 31 dicembre 2022 e 2021.<span class=\"_ _68\"> </span> Al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span> Corrente<span class=\"_ _68\"> </span> Crediti verso terzi                 124.008 <span class=\"fc8\"> </span>125.724<span class=\"fc0\"> </span>Crediti verso societ\u00e0 correlate                     7.267 <span class=\"ff4 fc8\"> </span>21.637<span class=\"fc0\"> </span>Svalutazione crediti per rischi di inesigibilit\u00e0<span class=\"_ _68\"> </span> (7.854)<span class=\"fc8\"> </span>(7.387)<span class=\"fc0\"> </span>Totale<span class=\"_ _68\"> </span> 123.421<span class=\"_ _68\"> </span> 139.974<span class=\"_ _68\"> </span> I crediti commerciali, interamente iscritti <span class=\"ff5\">nell\u2019attivo corrente,</span> derivano da operazioni di vendita e <span class=\"_ _0\"></span>prestazion<span class=\"_ _1\"></span>i di <span class=\"_ _0\"></span>servizi<span class=\"_ _68\"> </span> e si attestano, a<span class=\"_ _1\"></span>l 31 dicembre 2022, a Euro <span class=\"_ _1\"></span><span class=\"fc8\">123.421 migliaia <span class=\"_ _1\"></span>(Euro 139.974 migliai<span class=\"_ _1\"></span>a<span class=\"fc0\"> al 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span></span></span>Si <span class=\"_ _0\"></span>ritiene <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>crediti commerciali, <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>netto <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>rettificativi, <span class=\"_ _0\"></span>approssimi <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>loro <span class=\"_ _2\"></span><span class=\"ff7\">fair<span class=\"_ _68\"> </span></span><span class=\"ff7\"> </span>value<span class=\"ff2\">. Di seguito <span class=\"_ _1\"></span>si fornisce la mov<span class=\"_ _1\"></span>imentazione del fo<span class=\"_ _1\"></span>ndo svalutazione cr<span class=\"_ _1\"></span>editi:<span class=\"_ _68\"> </span></span>Esercizio chiuso al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Saldo iniziale 7.387 6.711 Variazione del perimetro di consolidamento - 1.010 Accantonamenti di esercizio  1.186<span class=\"fc8\"> </span>1.280 Utilizzi e rilasci di esercizio (1.418)<span class=\"fc8\"> </span>(1.060) Riclassifiche ed altri movimenti  489<span class=\"fc8\"> </span>(897) Differenze di conversione  211<span class=\"fc8\"> </span>343<span class=\"ls0\"> </span>Saldo finale 7.854 7.387<span class=\"_ _68\"> </span>Altri crediti<span class=\"_ _68\"> </span>La <span class=\"_ _42\"> </span>tabella <span class=\"_ _42\"> </span>che <span class=\"_ _42\"> </span>segue <span class=\"_ _42\"> </span>riporta <span class=\"_ _42\"> </span>il <span class=\"_ _42\"> </span>prospetto <span class=\"_ _42\"> </span>di <span class=\"_ _20\"> </span>dettaglio <span class=\"_ _42\"> </span>degli <span class=\"_ _42\"> </span>altri <span class=\"_ _42\"> </span>crediti <span class=\"_ _24\"> </span>al <span class=\"_ _20\"> </span>31 <span class=\"_ _42\"> </span>dicembre <span class=\"_ _42\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _42\"> </span>e <span class=\"_ _20\"> </span>2021<span class=\"ls4\">, </span>con <span class=\"ls8\">la</span> distinzione tra parte <span class=\"_ _1\"></span>corrente e parte non co<span class=\"_ _1\"></span>rrente:<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti verso l'erario                  6.416 <span class=\"fc8\"> </span>7.795 Altri crediti verso terzi                  2.561 <span class=\"fc8\"> </span>2.461 Ratei e risconti                         <span class=\"ls11\">1 </span><span class=\"fc8\"> </span>5 Crediti verso societ\u00e0 correlate                       52 <span class=\"fc8\"> </span>52<span class=\"ls0\"> </span>Totale 9.030 10.313 Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Crediti verso l'erario 14.708 10.492<span class=\"fc0\"> </span>Anticipi a fornitori 9.017 10.926<span class=\"fc0\"> </span>Altri crediti verso terzi 2.377 1.597<span class=\"fc0\"> </span>Ratei e risconti 6.972 6.013<span class=\"fc0\"> </span>Totale 33.074 29.028 Al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>, gli a<span class=\"_ _1\"></span>ltri crediti, <span class=\"_ _1\"></span>tra quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1\"></span>e quota <span class=\"_ _1\"></span>non co<span class=\"_ _1\"></span>rrente, si at<span class=\"_ _1\"></span>testano a Eur<span class=\"_ _1\"></span>o 42.104 <span class=\"_ _1\"></span><span class=\"fc8\">migliaia<span class=\"fc0\">, (Eur<span class=\"_ _1\"></span>o </span></span>39.341 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>crediti non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>verso terzi <span class=\"_ _2\"></span>sono riconducibili <span class=\"_ _0\"></span>princip<span class=\"_ _1\"></span>almente ai <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>versati <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>italiane del Gruppo <span class=\"_ _1\"></span>a fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fondi p<span class=\"_ _1\"></span>ensione <span class=\"_ _1\"></span>integrativi e<span class=\"_ _1\"></span>sistenti <span class=\"_ _1\"></span>in con<span class=\"_ _1\"></span>tropartita de<span class=\"_ _1\"></span>lla cont<span class=\"_ _1\"></span>ribuzione p<span class=\"_ _1\"></span>revista <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>datore <span class=\"_ _1\"></span>di lavoro.<span class=\"_ _68\"> </span>I <span class=\"_ _4\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>verso <span class=\"_ _1\"></span>l\u2019erario <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>IVA <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _1\"></span>tributaria, <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>cre<span class=\"_ _0\"></span><span class=\"ff2\">dit<span class=\"_ _1\"></span>i </span>per ritenute alla f<span class=\"_ _1\"></span>onte.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "Altri crediti<span class=\"_ _68\"> </span>La <span class=\"_ _42\"> </span>tabella <span class=\"_ _42\"> </span>che <span class=\"_ _42\"> </span>segue <span class=\"_ _42\"> </span>riporta <span class=\"_ _42\"> </span>il <span class=\"_ _42\"> </span>prospetto <span class=\"_ _42\"> </span>di <span class=\"_ _20\"> </span>dettaglio <span class=\"_ _42\"> </span>degli <span class=\"_ _42\"> </span>altri <span class=\"_ _42\"> </span>crediti <span class=\"_ _24\"> </span>al <span class=\"_ _20\"> </span>31 <span class=\"_ _42\"> </span>dicembre <span class=\"_ _42\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _42\"> </span>e <span class=\"_ _20\"> </span>2021<span class=\"ls4\">, </span>con <span class=\"ls8\">la</span> distinzione tra parte <span class=\"_ _1\"></span>corrente e parte non co<span class=\"_ _1\"></span>rrente:<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti verso l'erario                  6.416 <span class=\"fc8\"> </span>7.795 Altri crediti verso terzi                  2.561 <span class=\"fc8\"> </span>2.461 Ratei e risconti                         <span class=\"ls11\">1 </span><span class=\"fc8\"> </span>5 Crediti verso societ\u00e0 correlate                       52 <span class=\"fc8\"> </span>52<span class=\"ls0\"> </span>Totale 9.030 10.313 Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Crediti verso l'erario 14.708 10.492<span class=\"fc0\"> </span>Anticipi a fornitori 9.017 10.926<span class=\"fc0\"> </span>Altri crediti verso terzi 2.377 1.597<span class=\"fc0\"> </span>Ratei e risconti 6.972 6.013<span class=\"fc0\"> </span>Totale 33.074 29.028 Al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>, gli a<span class=\"_ _1\"></span>ltri crediti, <span class=\"_ _1\"></span>tra quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1\"></span>e quota <span class=\"_ _1\"></span>non co<span class=\"_ _1\"></span>rrente, si at<span class=\"_ _1\"></span>testano a Eur<span class=\"_ _1\"></span>o 42.104 <span class=\"_ _1\"></span><span class=\"fc8\">migliaia<span class=\"fc0\">, (Eur<span class=\"_ _1\"></span>o </span></span>39.341 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>crediti non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>verso terzi <span class=\"_ _2\"></span>sono riconducibili <span class=\"_ _0\"></span>princip<span class=\"_ _1\"></span>almente ai <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>versati <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>italiane del Gruppo <span class=\"_ _1\"></span>a fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fondi p<span class=\"_ _1\"></span>ensione <span class=\"_ _1\"></span>integrativi e<span class=\"_ _1\"></span>sistenti <span class=\"_ _1\"></span>in con<span class=\"_ _1\"></span>tropartita de<span class=\"_ _1\"></span>lla cont<span class=\"_ _1\"></span>ribuzione p<span class=\"_ _1\"></span>revista <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>datore <span class=\"_ _1\"></span>di lavoro.<span class=\"_ _68\"> </span>I <span class=\"_ _4\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>verso <span class=\"_ _1\"></span>l\u2019erario <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>IVA <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _1\"></span>tributaria, <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>cre<span class=\"_ _0\"></span><span class=\"ff2\">dit<span class=\"_ _1\"></span>i </span>per ritenute alla f<span class=\"_ _1\"></span>onte.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "Altri crediti<span class=\"_ _68\"> </span>La <span class=\"_ _42\"> </span>tabella <span class=\"_ _42\"> </span>che <span class=\"_ _42\"> </span>segue <span class=\"_ _42\"> </span>riporta <span class=\"_ _42\"> </span>il <span class=\"_ _42\"> </span>prospetto <span class=\"_ _42\"> </span>di <span class=\"_ _20\"> </span>dettaglio <span class=\"_ _42\"> </span>degli <span class=\"_ _42\"> </span>altri <span class=\"_ _42\"> </span>crediti <span class=\"_ _24\"> </span>al <span class=\"_ _20\"> </span>31 <span class=\"_ _42\"> </span>dicembre <span class=\"_ _42\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _42\"> </span>e <span class=\"_ _20\"> </span>2021<span class=\"ls4\">, </span>con <span class=\"ls8\">la</span> distinzione tra parte <span class=\"_ _1\"></span>corrente e parte non co<span class=\"_ _1\"></span>rrente:<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti verso l'erario                  6.416 <span class=\"fc8\"> </span>7.795 Altri crediti verso terzi                  2.561 <span class=\"fc8\"> </span>2.461 Ratei e risconti                         <span class=\"ls11\">1 </span><span class=\"fc8\"> </span>5 Crediti verso societ\u00e0 correlate                       52 <span class=\"fc8\"> </span>52<span class=\"ls0\"> </span>Totale 9.030 10.313 Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Crediti verso l'erario 14.708 10.492<span class=\"fc0\"> </span>Anticipi a fornitori 9.017 10.926<span class=\"fc0\"> </span>Altri crediti verso terzi 2.377 1.597<span class=\"fc0\"> </span>Ratei e risconti 6.972 6.013<span class=\"fc0\"> </span>Totale 33.074 29.028 Al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>, gli a<span class=\"_ _1\"></span>ltri crediti, <span class=\"_ _1\"></span>tra quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1\"></span>e quota <span class=\"_ _1\"></span>non co<span class=\"_ _1\"></span>rrente, si at<span class=\"_ _1\"></span>testano a Eur<span class=\"_ _1\"></span>o 42.104 <span class=\"_ _1\"></span><span class=\"fc8\">migliaia<span class=\"fc0\">, (Eur<span class=\"_ _1\"></span>o </span></span>39.341 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>crediti non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>verso terzi <span class=\"_ _2\"></span>sono riconducibili <span class=\"_ _0\"></span>princip<span class=\"_ _1\"></span>almente ai <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>versati <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>italiane del Gruppo <span class=\"_ _1\"></span>a fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fondi p<span class=\"_ _1\"></span>ensione <span class=\"_ _1\"></span>integrativi e<span class=\"_ _1\"></span>sistenti <span class=\"_ _1\"></span>in con<span class=\"_ _1\"></span>tropartita de<span class=\"_ _1\"></span>lla cont<span class=\"_ _1\"></span>ribuzione p<span class=\"_ _1\"></span>revista <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>datore <span class=\"_ _1\"></span>di lavoro.<span class=\"_ _68\"> </span>I <span class=\"_ _4\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>verso <span class=\"_ _1\"></span>l\u2019erario <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>IVA <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _1\"></span>tributaria, <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>cre<span class=\"_ _0\"></span><span class=\"ff2\">dit<span class=\"_ _1\"></span>i </span>per ritenute alla f<span class=\"_ _1\"></span>onte.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "Altri crediti<span class=\"_ _68\"> </span>La <span class=\"_ _42\"> </span>tabella <span class=\"_ _42\"> </span>che <span class=\"_ _42\"> </span>segue <span class=\"_ _42\"> </span>riporta <span class=\"_ _42\"> </span>il <span class=\"_ _42\"> </span>prospetto <span class=\"_ _42\"> </span>di <span class=\"_ _20\"> </span>dettaglio <span class=\"_ _42\"> </span>degli <span class=\"_ _42\"> </span>altri <span class=\"_ _42\"> </span>crediti <span class=\"_ _24\"> </span>al <span class=\"_ _20\"> </span>31 <span class=\"_ _42\"> </span>dicembre <span class=\"_ _42\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _42\"> </span>e <span class=\"_ _20\"> </span>2021<span class=\"ls4\">, </span>con <span class=\"ls8\">la</span> distinzione tra parte <span class=\"_ _1\"></span>corrente e parte non co<span class=\"_ _1\"></span>rrente:<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti verso l'erario                  6.416 <span class=\"fc8\"> </span>7.795 Altri crediti verso terzi                  2.561 <span class=\"fc8\"> </span>2.461 Ratei e risconti                         <span class=\"ls11\">1 </span><span class=\"fc8\"> </span>5 Crediti verso societ\u00e0 correlate                       52 <span class=\"fc8\"> </span>52<span class=\"ls0\"> </span>Totale 9.030 10.313 Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Crediti verso l'erario 14.708 10.492<span class=\"fc0\"> </span>Anticipi a fornitori 9.017 10.926<span class=\"fc0\"> </span>Altri crediti verso terzi 2.377 1.597<span class=\"fc0\"> </span>Ratei e risconti 6.972 6.013<span class=\"fc0\"> </span>Totale 33.074 29.028 Al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>, gli a<span class=\"_ _1\"></span>ltri crediti, <span class=\"_ _1\"></span>tra quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1\"></span>e quota <span class=\"_ _1\"></span>non co<span class=\"_ _1\"></span>rrente, si at<span class=\"_ _1\"></span>testano a Eur<span class=\"_ _1\"></span>o 42.104 <span class=\"_ _1\"></span><span class=\"fc8\">migliaia<span class=\"fc0\">, (Eur<span class=\"_ _1\"></span>o </span></span>39.341 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>crediti non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>verso terzi <span class=\"_ _2\"></span>sono riconducibili <span class=\"_ _0\"></span>princip<span class=\"_ _1\"></span>almente ai <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>versati <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>italiane del Gruppo <span class=\"_ _1\"></span>a fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fondi p<span class=\"_ _1\"></span>ensione <span class=\"_ _1\"></span>integrativi e<span class=\"_ _1\"></span>sistenti <span class=\"_ _1\"></span>in con<span class=\"_ _1\"></span>tropartita de<span class=\"_ _1\"></span>lla cont<span class=\"_ _1\"></span>ribuzione p<span class=\"_ _1\"></span>revista <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>datore <span class=\"_ _1\"></span>di lavoro.<span class=\"_ _68\"> </span>I <span class=\"_ _4\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>verso <span class=\"_ _1\"></span>l\u2019erario <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>IVA <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _1\"></span>tributaria, <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>cre<span class=\"_ _0\"></span><span class=\"ff2\">dit<span class=\"_ _1\"></span>i </span>per ritenute alla f<span class=\"_ _1\"></span>onte.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "Altri crediti<span class=\"_ _68\"> </span>La <span class=\"_ _42\"> </span>tabella <span class=\"_ _42\"> </span>che <span class=\"_ _42\"> </span>segue <span class=\"_ _42\"> </span>riporta <span class=\"_ _42\"> </span>il <span class=\"_ _42\"> </span>prospetto <span class=\"_ _42\"> </span>di <span class=\"_ _20\"> </span>dettaglio <span class=\"_ _42\"> </span>degli <span class=\"_ _42\"> </span>altri <span class=\"_ _42\"> </span>crediti <span class=\"_ _24\"> </span>al <span class=\"_ _20\"> </span>31 <span class=\"_ _42\"> </span>dicembre <span class=\"_ _42\"> </span>202<span class=\"_ _0\"></span>2 <span class=\"_ _42\"> </span>e <span class=\"_ _20\"> </span>2021<span class=\"ls4\">, </span>con <span class=\"ls8\">la</span> distinzione tra parte <span class=\"_ _1\"></span>corrente e parte non co<span class=\"_ _1\"></span>rrente:<span class=\"_ _68\"> </span>Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Non corrente Crediti verso l'erario                  6.416 <span class=\"fc8\"> </span>7.795 Altri crediti verso terzi                  2.561 <span class=\"fc8\"> </span>2.461 Ratei e risconti                         <span class=\"ls11\">1 </span><span class=\"fc8\"> </span>5 Crediti verso societ\u00e0 correlate                       52 <span class=\"fc8\"> </span>52<span class=\"ls0\"> </span>Totale 9.030 10.313 Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Corrente Crediti verso l'erario 14.708 10.492<span class=\"fc0\"> </span>Anticipi a fornitori 9.017 10.926<span class=\"fc0\"> </span>Altri crediti verso terzi 2.377 1.597<span class=\"fc0\"> </span>Ratei e risconti 6.972 6.013<span class=\"fc0\"> </span>Totale 33.074 29.028 Al 31 <span class=\"_ _1\"></span>dicembre 2022<span class=\"_ _1\"></span>, gli a<span class=\"_ _1\"></span>ltri crediti, <span class=\"_ _1\"></span>tra quota <span class=\"_ _1\"></span>corrente <span class=\"_ _1\"></span>e quota <span class=\"_ _1\"></span>non co<span class=\"_ _1\"></span>rrente, si at<span class=\"_ _1\"></span>testano a Eur<span class=\"_ _1\"></span>o 42.104 <span class=\"_ _1\"></span><span class=\"fc8\">migliaia<span class=\"fc0\">, (Eur<span class=\"_ _1\"></span>o </span></span>39.341 migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021<span class=\"lsa\">).<span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>Gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>crediti non <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>verso terzi <span class=\"_ _2\"></span>sono riconducibili <span class=\"_ _0\"></span>princip<span class=\"_ _1\"></span>almente ai <span class=\"_ _0\"></span>contributi <span class=\"_ _0\"></span>versati <span class=\"_ _0\"></span>dalle societ\u00e0 <span class=\"_ _0\"></span>italiane del Gruppo <span class=\"_ _1\"></span>a fronte <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>fondi p<span class=\"_ _1\"></span>ensione <span class=\"_ _1\"></span>integrativi e<span class=\"_ _1\"></span>sistenti <span class=\"_ _1\"></span>in con<span class=\"_ _1\"></span>tropartita de<span class=\"_ _1\"></span>lla cont<span class=\"_ _1\"></span>ribuzione p<span class=\"_ _1\"></span>revista <span class=\"_ _1\"></span>da parte<span class=\"_ _1\"></span> del <span class=\"_ _1\"></span>datore <span class=\"_ _1\"></span>di lavoro.<span class=\"_ _68\"> </span>I <span class=\"_ _4\"></span>crediti<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>verso <span class=\"_ _1\"></span>l\u2019erario <span class=\"_ _4\"></span>si <span class=\"_ _1\"></span>riferiscono <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>IVA <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>altri <span class=\"_ _4\"></span>crediti <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>natura <span class=\"_ _1\"></span>tributaria, <span class=\"_ _4\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _1\"></span>cre<span class=\"_ _0\"></span><span class=\"ff2\">dit<span class=\"_ _1\"></span>i </span>per ritenute alla f<span class=\"_ _1\"></span>onte.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "Disponibilit\u00e0 liquid<span class=\"_ _1\"></span>e e mezzi equiva<span class=\"_ _1\"></span>lenti<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il prospetto d<span class=\"_ _1\"></span>i dettaglio delle dispon<span class=\"_ _1\"></span>ibilit\u00e0 liquide a<span class=\"_ _1\"></span>l 31 dicembre 2022 e 2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in migliaia di Euro) Depositi bancari e postali             170.639 <span class=\"fc8\"> </span>72.555 Denaro e valori in cassa                     28 <span class=\"fc8\"> </span>36<span class=\"ls0\"> </span>Conti deposito                 3.462 <span class=\"fc8\"> </span>1.252 Disponibilit\u00e0 liquide e mezzi equivalenti 174.129 73.843<span class=\"_ _68\"> </span>Le <span class=\"_ _2\"></span>disponibilit\u00e0 <span class=\"_ _2\"></span>liquide <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>mezzi <span class=\"_ _2\"></span>equivalenti <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>costituite <span class=\"_ _2\"></span>da <span class=\"_ _2\"></span>valori <span class=\"_ _0\"></span>e <span class=\"_ _c\"></span>depos<span class=\"_ _1\"></span>iti <span class=\"_ _2\"></span>effettivamente <span class=\"_ _0\"></span>disponibili. <span class=\"_ _2\"></span>Per <span class=\"_ _2\"></span>quanto riguarda le so<span class=\"_ _1\"></span>mme su depositi e c<span class=\"_ _1\"></span>onti correnti, i rela<span class=\"_ _1\"></span>tivi interessi sono st<span class=\"_ _1\"></span>ati contabilizza<span class=\"_ _1\"></span>ti per competenza. Le <span class=\"_ _0\"></span>disponibilit\u00e0 <span class=\"_ _0\"></span>liquide, <span class=\"_ _0\"></span>pari <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _0\"></span>174.129 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>incrementano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>100.286 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliai<span class=\"_ _1\"></span>a rispetto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2021; <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dettagli <span class=\"_ _0\"></span>circa <span class=\"_ _0\"></span>le <span class=\"_ _2\"></span>disponib<span class=\"_ _1\"></span>ilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>mezzi <span class=\"_ _0\"></span>equivalenti <span class=\"_ _2\"></span><span class=\"ff5\">generate<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>nell\u2019esercizio, <span class=\"_ _0\"></span>si </span>rinvia al rendicon<span class=\"_ _1\"></span>to finanziario con<span class=\"_ _1\"></span>solidato.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "Patrimonio netto<span class=\"_ _68\"> </span>Il patrimon<span class=\"_ _1\"></span>io netto <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 202<span class=\"_ _1\"></span>2 \u00e8 pa<span class=\"_ _1\"></span>ri Euro 744<span class=\"_ _1\"></span>.804 migliaia, <span class=\"_ _1\"></span>in aume<span class=\"_ _1\"></span>nto rispetto <span class=\"_ _1\"></span>agli Euro <span class=\"_ _1\"></span>453.962 <span class=\"_ _1\"></span>migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021.<span class=\"_ _1\"></span> Le azioni emesse son<span class=\"_ _1\"></span>o interamente <span class=\"_ _1\"></span>versate e non p<span class=\"_ _1\"></span>resentano valore nominale.<span class=\"_ _68\"> </span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>icembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2 <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>stat<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>distribu<span class=\"_ _1\"></span>iti <span class=\"_ _d\"></span>div<span class=\"_ _1\"></span>idendi <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"></span>2<span class=\"_ _1\"></span>0.030 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>(Eur<span class=\"_ _1\"></span>o </span>60.028 <span class=\"ff5\">nell\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">1<span class=\"lsa\">).<span class=\"_ _68\"> </span></span></span></span><span class=\"ff5\"><span class=\"ff2\"><span class=\"fc8\"> </span></span></span>Patrimonio netto<span class=\"_ _1\"></span> attribuibile ai soci de<span class=\"_ _1\"></span>lla controllante Capitale sociale<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>servizio <span class=\"_ _4\"></span>del co<span class=\"_ _1\"></span>llocamento <span class=\"_ _4\"></span>istituzionale <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _1\"></span> di <span class=\"_ _4\"></span>Industrie <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nor<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _1\"></span>su <span class=\"_ _4\"></span>Euronext <span class=\"_ _1\"></span>Milan<span class=\"ls4\">, <span class=\"_ _1\"></span><span class=\"ls0\">avvenuta </span></span>in <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>30 <span class=\"_ _0\"></span>giugno <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>emesso <span class=\"_ _2\"></span>nuove <span class=\"_ _0\"></span>n. <span class=\"_ _2\"></span>14.814.814 <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>offerte <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>collocamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di Euro 13,50 p<span class=\"_ _1\"></span>er azione. <span class=\"_ _1\"></span>Si \u00e8 rea<span class=\"_ _1\"></span>lizzato pertanto <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>di capita<span class=\"_ _1\"></span>le complessivo <span class=\"_ _1\"></span>di Euro 199<span class=\"_ _1\"></span>.999.989,00, d<span class=\"_ _1\"></span>i cui Eur<span class=\"_ _1\"></span>o 1.481.481,30 quale <span class=\"_ _1\"></span>aumento di capi<span class=\"_ _1\"></span>tale sociale ed Eur<span class=\"_ _1\"></span>o 198.518.507,70 di sovrap<span class=\"_ _1\"></span>prezzo.   L\u2019attestazione <span class=\"_ _c\"></span>ex <span class=\"_ _c\"></span>art. <span class=\"_ _d\"></span>2444<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>codice <span class=\"_ _c\"></span>civile, <span class=\"_ _d\"></span>rel<span class=\"_ _1\"></span>ativa <span class=\"_ _d\"></span>all\u2019ammontare <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capitale <span class=\"_ _c\"></span>sociale, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>deposi<span class=\"_ _1\"></span>tata <span class=\"_ _c\"></span>presso <span class=\"_ _c\"></span>il Registro <span class=\"_ _4\"></span>Imprese <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Milano <span class=\"_ _4\"></span>in da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>giugno <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>unitamente <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>testo <span class=\"_ _1\"></span>aggiornato <span class=\"_ _4\"></span>dello <span class=\"_ _1\"></span>statuto <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>Societ\u00e0. <span class=\"_ _1\"></span>Di <span class=\"_ _4\"></span>seguito \u00e8 rappresentata l<span class=\"_ _1\"></span>\u2019attuale composiz<span class=\"_ _1\"></span>ione del capitale soc<span class=\"_ _1\"></span>iale di Indust<span class=\"ff2\">rie De Nora S.p.A<span class=\"_ _1\"></span>.:<span class=\"ff1\"> </span></span>Capitale sociale <span class=\"_ _0\"></span>al 31 dicembre <span class=\"ls2\">2022</span> Euro n. azioni Totale di cui: 18.268.203,90 201.685.174 Azioni ordina<span class=\"_ _0\"></span>rie 3.326.857,89<span class=\"_ _0\"></span> 43.899.499 (godimento rego<span class=\"_ _0\"></span>lare) Azioni a voto<span class=\"_ _0\"></span> plurimo (*)<span class=\"_ _68\"> </span>14.941.346,01 157.785.675 (*) Di <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _2\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>azionisti <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>Nora, <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>S.p.A.,<span class=\"_ _1\"></span> Norfin S.p.A. e Asset Com<span class=\"_ _1\"></span>pany 10 S.r.l. Le azioni a voto plurimo non son<span class=\"_ _1\"></span>o ammesse <span class=\"_ _d\"></span>alle <span class=\"_ _d\"></span>negozi<span class=\"_ _1\"></span>azioni <span class=\"_ _d\"></span>su <span class=\"_ _d\"></span>Euronext <span class=\"_ _c\"></span>Milan <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>computate <span class=\"_ _d\"></span>ne<span class=\"_ _1\"></span>l flottante e nel v<span class=\"_ _1\"></span>alore di capitalizza<span class=\"_ _1\"></span>zione di Borsa.<span class=\"_ _68\"> </span>Riserva legale La riserva legale <span class=\"_ _1\"></span>al 31 dicembre 2022 si at<span class=\"_ _1\"></span>testa a Euro <span class=\"fc8\">3.357 <span class=\"_ _1\"></span>migliaia, invariata ris<span class=\"_ _1\"></span>petto <span class=\"fc0\">al 31 dicembre 2021.<span class=\"_ _1\"></span> </span></span>Riserva sovrappre<span class=\"_ _1\"></span>zzo azioni La <span class=\"_ _2\"></span>riserva <span class=\"_ _0\"></span>sovrapprezzo <span class=\"_ _2\"></span>azioni <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>attesta <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">223.433 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>aumento <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>spetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span><span class=\"fc0\">Euro </span></span>24.915 <span class=\"fc0\">migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021 <span class=\"ff5\">per effe<span class=\"_ _1\"></span>tto dell\u2019operazione d<span class=\"_ _1\"></span>i aumento di capital<span class=\"_ _1\"></span>e sopra descritta.<span class=\"ff2\"> </span></span></span>Utili a nuovo, Ris<span class=\"_ _1\"></span>erva di conversion<span class=\"_ _1\"></span>e e Altre riserve <div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-0.01159668px;\"><div class=\"t m0 x2 h2 y8e5 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x116 h3 y12d ff2 fs0 fc0 sc0 ls0 ws0\">118 </div><div class=\"t m0 x2 h3 yf5 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y97c ff2 fs0 fc0 sc0 ls0 ws0\">Le voci utili a n<span class=\"_ _1\"></span>uovo, riserv<span class=\"_ _1\"></span>a di conversione e<span class=\"_ _1\"></span> altre riserve d<span class=\"_ _1\"></span>i pertinenza de<span class=\"_ _1\"></span>l Gruppo al 31 d<span class=\"_ _1\"></span>icembre 2022, si attestano a<span class=\"_ _1\"></span> </div><div class=\"t m0 x2 h3 yc0c ff2 fs0 fc0 sc0 ls0 ws0\">Euro <span class=\"_ _0\"></span><span class=\"fc8\">406.596 migliaia</span> (Euro <span class=\"_ _0\"></span><span class=\"fc8\">338.705 </span>migliaia <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>dicembre 2021), con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incremento netto <span class=\"_ _0\"></span>di Euro <span class=\"_ _0\"></span>67.891 migliaia<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yc0d ff2 fs0 fc0 sc0 ls0 ws0\">rispetto al 31 dic<span class=\"_ _1\"></span>embre 2021, di cui:<span class=\"_ _68\"> </span> </div><div class=\"t m0 x4f h3 yde6 fff fs0 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro <span class=\"_ _2\"></span>66.696 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incremento <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>destinazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>risultato <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019</span>esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>precedente <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x8c h3 yde7 ff2 fs0 fc0 sc0 ls0 ws0\">pertinenza dei soc<span class=\"_ _1\"></span>i della controllant<span class=\"_ _1\"></span>e;<span class=\"_ _68\"> </span> </div><div class=\"t m0 x4f h3 y84e fff fs0 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 20.000 mig<span class=\"_ _1\"></span>liaia di decremento pe<span class=\"_ _1\"></span>r effetto della di<span class=\"_ _1\"></span>stri<span class=\"_ _0\"></span>buzione di<span class=\"_ _1\"></span> dividendi nei confron<span class=\"_ _1\"></span>ti degli azionisti;<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x4f h3 y313 fff fs0 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 19.360 migliaia <span class=\"_ _0\"></span>di incremento delle Altre <span class=\"_ _0\"></span>Riserve<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>relativi al <span class=\"_ _0\"></span>Piano di Incentivazione MIP il <span class=\"_ _0\"></span>cui onere<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x8c h3 yaa0 ff2 fs0 fc0 sc0 ls0 ws0\">\u00e8 stato contab<span class=\"_ _1\"></span>ilizzato a conto econo<span class=\"_ _1\"></span>mico tra i costi d<span class=\"_ _1\"></span>el personale;<span class=\"_ _68\"> </span> </div><div class=\"t m0 x4f h3 yd32 fff fs0 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 104 migliaia <span class=\"_ _0\"></span>di incremento delle Altre Riserve, relativi <span class=\"_ _0\"></span>al <span class=\"ff7\">Performance Share Plan</span> il<span class=\"_ _0\"></span> cui onere \u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x8c h3 yd1a ff2 fs0 fc0 sc0 ls0 ws0\">contabilizzato a <span class=\"_ _1\"></span>conto economico t<span class=\"_ _1\"></span>ra i costi del perso<span class=\"_ _1\"></span>nale;<span class=\"_ _68\"> </span> </div><div class=\"t m0 x4f h3 yde8 fff fs0 fc0 sc0 ls0 ws0\">\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 5.150 <span class=\"_ _4\"></span>migliaia d<span class=\"_ _1\"></span>i incr<span class=\"_ _1\"></span>emento net<span class=\"_ _1\"></span>to per <span class=\"_ _1\"></span>effetto <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>componenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>comples<span class=\"_ _1\"></span>sivo<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x8c h3 y4cf ff5 fs0 fc0 sc0 ls0 ws0\">d\u2019eserc<span class=\"ff2\">izio, <span class=\"_ _1\"></span>inclusa <span class=\"_ _4\"></span>una rid<span class=\"_ _1\"></span>uzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro 50<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>attribuibili <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>differenze <span class=\"_ _1\"></span>deriv<span class=\"_ _1\"></span>anti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>conversion<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span></div><div class=\"t m0 x8c h3 y8a2 ff2 fs0 fc0 sc0 ls0 ws0\">dei bilanci di con<span class=\"_ _1\"></span>trollate estere.<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h19 y1a1 ff7 fs0 fc0 sc0 ls0 ws0\">Patrimonio netto d<span class=\"_ _1\"></span>i terzi<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yde9 ff2 fs0 fc0 sc0 ls0 ws0\">La tabella che segue <span class=\"_ _1\"></span>riporta il dettag<span class=\"_ _1\"></span>lio del patrimonio <span class=\"_ _1\"></span>netto di terzi al 31 dicembre 2022 e<span class=\"_ _1\"></span> 2021: <span class=\"ff7\"> </span></div><div class=\"t m0 x2 h3 ya75 ff2 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1ed h51\" style=\"left:436.11414px; bottom:676.4954px;\"><div class=\"t m0 x51 h30 y3b6 ff4 fs7 fc0 sc0 ls0 ws0\">Al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ee h55\" style=\"left:436.11414px; bottom:660.8954px;\"><div class=\"t m0 xa2 h30 y101 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w1f0 h55\" style=\"left:570.6251px; bottom:660.8954px;\"><div class=\"t m0 xa2 h30 y101 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w1ed h63\" style=\"left:436.11414px; bottom:643.8914px;\"><div class=\"t m0 xc1 h19 yf5 ff7 fs0 fc0 sc0 ls0 ws0\">(in migliaia di Euro<span class=\"_ _1\"></span>)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1eb he1\" style=\"left:0.003112793px; bottom:630.4754px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Capitale sociale e riserve<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ee he1\" style=\"left:436.11414px; bottom:630.4754px;\"><div class=\"t m0 xd1 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">3.599<span class=\"_ _68\"> </span> </div></div><div class=\"c w1f0 he1\" style=\"left:570.6251px; bottom:630.4754px;\"><div class=\"t m0 xd1 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">3.518<span class=\"_ _68\"> </span> </div></div><div class=\"c w1eb hde\" style=\"left:0.003112793px; bottom:616.9034px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Utile/(Perdita) del periodo<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ee hde\" style=\"left:436.11414px; bottom:616.9034px;\"><div class=\"t m0 x64 h21 y846 ff2 fs7 fc8 sc0 ls2 ws0\">101<span class=\"ls0\"> </span></div></div><div class=\"c w1f0 hde\" style=\"left:570.6251px; bottom:616.9034px;\"><div class=\"t m0 x51 h21 y846 ff2 fs7 fc8 sc0 ls0 ws0\">(251)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1eb he1\" style=\"left:0.003112793px; bottom:603.4874px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Componenti del conto economico complessivo (OCI)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ee he1\" style=\"left:436.11414px; bottom:603.4874px;\"><div class=\"t m0 x51 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">(114)<span class=\"_ _68\"> </span> </div></div><div class=\"c w1f0 he1\" style=\"left:570.6251px; bottom:603.4874px;\"><div class=\"t m0 x64 h21 y11b ff2 fs7 fc8 sc0 ls2 ws0\">236<span class=\"ls0\"> </span></div></div><div class=\"c w1eb he1\" style=\"left:0.003112793px; bottom:589.4474px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _68\"> </span> </div></div><div class=\"c w1ee he1\" style=\"left:436.11414px; bottom:589.4474px;\"><div class=\"t m0 xd1 h21 y11b ff2 fs7 fc8 sc0 ls0 ws0\">3.586<span class=\"_ _68\"> </span> </div></div><div class=\"c w1f0 he1\" style=\"left:570.6251px; bottom:589.4474px;\"><div class=\"t m0 xd1 h30 y11b ff4 fs7 fc8 sc0 ls0 ws0\">3.503 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Patrimonio netto<span class=\"_ _68\"> </span>Il patrimon<span class=\"_ _1\"></span>io netto <span class=\"_ _1\"></span>al 31 <span class=\"_ _1\"></span>dicembre 202<span class=\"_ _1\"></span>2 \u00e8 pa<span class=\"_ _1\"></span>ri Euro 744<span class=\"_ _1\"></span>.804 migliaia, <span class=\"_ _1\"></span>in aume<span class=\"_ _1\"></span>nto rispetto <span class=\"_ _1\"></span>agli Euro <span class=\"_ _1\"></span>453.962 <span class=\"_ _1\"></span>migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021.<span class=\"_ _1\"></span> Le azioni emesse son<span class=\"_ _1\"></span>o interamente <span class=\"_ _1\"></span>versate e non p<span class=\"_ _1\"></span>resentano valore nominale.<span class=\"_ _68\"> </span>Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>icembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2 <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>stat<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>distribu<span class=\"_ _1\"></span>iti <span class=\"_ _d\"></span>div<span class=\"_ _1\"></span>idendi <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"></span>2<span class=\"_ _1\"></span>0.030 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>(Eur<span class=\"_ _1\"></span>o </span>60.028 <span class=\"ff5\">nell\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">1<span class=\"lsa\">).<span class=\"_ _68\"> </span></span></span></span><span class=\"ff5\"><span class=\"ff2\"><span class=\"fc8\"> </span></span></span>Patrimonio netto<span class=\"_ _1\"></span> attribuibile ai soci de<span class=\"_ _1\"></span>lla controllante Capitale sociale<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>servizio <span class=\"_ _4\"></span>del co<span class=\"_ _1\"></span>llocamento <span class=\"_ _4\"></span>istituzionale <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _1\"></span> di <span class=\"_ _4\"></span>Industrie <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nor<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _1\"></span>su <span class=\"_ _4\"></span>Euronext <span class=\"_ _1\"></span>Milan<span class=\"ls4\">, <span class=\"_ _1\"></span><span class=\"ls0\">avvenuta </span></span>in <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>30 <span class=\"_ _0\"></span>giugno <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>emesso <span class=\"_ _2\"></span>nuove <span class=\"_ _0\"></span>n. <span class=\"_ _2\"></span>14.814.814 <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>offerte <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>collocamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di Euro 13,50 p<span class=\"_ _1\"></span>er azione. <span class=\"_ _1\"></span>Si \u00e8 rea<span class=\"_ _1\"></span>lizzato pertanto <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>di capita<span class=\"_ _1\"></span>le complessivo <span class=\"_ _1\"></span>di Euro 199<span class=\"_ _1\"></span>.999.989,00, d<span class=\"_ _1\"></span>i cui Eur<span class=\"_ _1\"></span>o 1.481.481,30 quale <span class=\"_ _1\"></span>aumento di capi<span class=\"_ _1\"></span>tale sociale ed Eur<span class=\"_ _1\"></span>o 198.518.507,70 di sovrap<span class=\"_ _1\"></span>prezzo.   L\u2019attestazione <span class=\"_ _c\"></span>ex <span class=\"_ _c\"></span>art. <span class=\"_ _d\"></span>2444<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>codice <span class=\"_ _c\"></span>civile, <span class=\"_ _d\"></span>rel<span class=\"_ _1\"></span>ativa <span class=\"_ _d\"></span>all\u2019ammontare <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capitale <span class=\"_ _c\"></span>sociale, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>deposi<span class=\"_ _1\"></span>tata <span class=\"_ _c\"></span>presso <span class=\"_ _c\"></span>il Registro <span class=\"_ _4\"></span>Imprese <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Milano <span class=\"_ _4\"></span>in da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>giugno <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>unitamente <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>testo <span class=\"_ _1\"></span>aggiornato <span class=\"_ _4\"></span>dello <span class=\"_ _1\"></span>statuto <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>Societ\u00e0. <span class=\"_ _1\"></span>Di <span class=\"_ _4\"></span>seguito \u00e8 rappresentata l<span class=\"_ _1\"></span>\u2019attuale composiz<span class=\"_ _1\"></span>ione del capitale soc<span class=\"_ _1\"></span>iale di Indust<span class=\"ff2\">rie De Nora S.p.A<span class=\"_ _1\"></span>.:<span class=\"ff1\"> </span></span>Capitale sociale <span class=\"_ _0\"></span>al 31 dicembre <span class=\"ls2\">2022</span> Euro n. azioni Totale di cui: 18.268.203,90 201.685.174 Azioni ordina<span class=\"_ _0\"></span>rie 3.326.857,89<span class=\"_ _0\"></span> 43.899.499 (godimento rego<span class=\"_ _0\"></span>lare) Azioni a voto<span class=\"_ _0\"></span> plurimo (*)<span class=\"_ _68\"> </span>14.941.346,01 157.785.675 (*) Di <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _2\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>azionisti <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>Nora, <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>S.p.A.,<span class=\"_ _1\"></span> Norfin S.p.A. e Asset Com<span class=\"_ _1\"></span>pany 10 S.r.l. Le azioni a voto plurimo non son<span class=\"_ _1\"></span>o ammesse <span class=\"_ _d\"></span>alle <span class=\"_ _d\"></span>negozi<span class=\"_ _1\"></span>azioni <span class=\"_ _d\"></span>su <span class=\"_ _d\"></span>Euronext <span class=\"_ _c\"></span>Milan <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>computate <span class=\"_ _d\"></span>ne<span class=\"_ _1\"></span>l flottante e nel v<span class=\"_ _1\"></span>alore di capitalizza<span class=\"_ _1\"></span>zione di Borsa.<span class=\"_ _68\"> </span>Riserva legale La riserva legale <span class=\"_ _1\"></span>al 31 dicembre 2022 si at<span class=\"_ _1\"></span>testa a Euro <span class=\"fc8\">3.357 <span class=\"_ _1\"></span>migliaia, invariata ris<span class=\"_ _1\"></span>petto <span class=\"fc0\">al 31 dicembre 2021.<span class=\"_ _1\"></span> </span></span>Riserva sovrappre<span class=\"_ _1\"></span>zzo azioni La <span class=\"_ _2\"></span>riserva <span class=\"_ _0\"></span>sovrapprezzo <span class=\"_ _2\"></span>azioni <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>attesta <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Euro <span class=\"_ _2\"></span><span class=\"fc8\">223.433 <span class=\"_ _2\"></span>migliaia, <span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>aumento <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>spetto<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>agli <span class=\"_ _2\"></span><span class=\"fc0\">Euro </span></span>24.915 <span class=\"fc0\">migliaia al<span class=\"_ _1\"></span> 31 dicembre 2021 <span class=\"ff5\">per effe<span class=\"_ _1\"></span>tto dell\u2019operazione d<span class=\"_ _1\"></span>i aumento di capital<span class=\"_ _1\"></span>e sopra descritta.<span class=\"ff2\"> </span></span></span>Utili a nuovo, Ris<span class=\"_ _1\"></span>erva di conversion<span class=\"_ _1\"></span>e e Altre riserve Le voci utili a n<span class=\"_ _1\"></span>uovo, riserv<span class=\"_ _1\"></span>a di conversione e<span class=\"_ _1\"></span> altre riserve d<span class=\"_ _1\"></span>i pertinenza de<span class=\"_ _1\"></span>l Gruppo al 31 d<span class=\"_ _1\"></span>icembre 2022, si attestano a<span class=\"_ _1\"></span> Euro <span class=\"_ _0\"></span><span class=\"fc8\">406.596 migliaia</span> (Euro <span class=\"_ _0\"></span><span class=\"fc8\">338.705 </span>migliaia <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>dicembre 2021), con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>incremento netto <span class=\"_ _0\"></span>di Euro <span class=\"_ _0\"></span>67.891 migliaia<span class=\"_ _68\"> </span>rispetto al 31 dic<span class=\"_ _1\"></span>embre 2021, di cui:<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro <span class=\"_ _2\"></span>66.696 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>incremento <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>effetto <span class=\"_ _2\"></span>della <span class=\"_ _0\"></span>destinazione <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>risultato <span class=\"_ _c\"></span><span class=\"ff5\">dell\u2019</span>esercizio<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>precedente <span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span></span></span>pertinenza dei soc<span class=\"_ _1\"></span>i della controllant<span class=\"_ _1\"></span>e;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 20.000 mig<span class=\"_ _1\"></span>liaia di decremento pe<span class=\"_ _1\"></span>r effetto della di<span class=\"_ _1\"></span>stri<span class=\"_ _0\"></span>buzione di<span class=\"_ _1\"></span> dividendi nei confron<span class=\"_ _1\"></span>ti degli azionisti;<span class=\"_ _68\"> </span></span></span>\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 19.360 migliaia <span class=\"_ _0\"></span>di incremento delle Altre <span class=\"_ _0\"></span>Riserve<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>relativi al <span class=\"_ _0\"></span>Piano di Incentivazione MIP il <span class=\"_ _0\"></span>cui onere<span class=\"_ _68\"> </span></span></span>\u00e8 stato contab<span class=\"_ _1\"></span>ilizzato a conto econo<span class=\"_ _1\"></span>mico tra i costi d<span class=\"_ _1\"></span>el personale;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 104 migliaia <span class=\"_ _0\"></span>di incremento delle Altre Riserve, relativi <span class=\"_ _0\"></span>al <span class=\"ff7\">Performance Share Plan</span> il<span class=\"_ _0\"></span> cui onere \u00e8 <span class=\"_ _0\"></span>sta<span class=\"_ _1\"></span>to<span class=\"_ _68\"> </span></span></span>contabilizzato a <span class=\"_ _1\"></span>conto economico t<span class=\"_ _1\"></span>ra i costi del perso<span class=\"_ _1\"></span>nale;<span class=\"_ _68\"> </span>\u25cf<span class=\"ff3\"> <span class=\"_ _51\"> </span><span class=\"ff2\">Euro 5.150 <span class=\"_ _4\"></span>migliaia d<span class=\"_ _1\"></span>i incr<span class=\"_ _1\"></span>emento net<span class=\"_ _1\"></span>to per <span class=\"_ _1\"></span>effetto <span class=\"_ _1\"></span>delle <span class=\"_ _1\"></span>altre <span class=\"_ _1\"></span>componenti <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>economico <span class=\"_ _1\"></span>comples<span class=\"_ _1\"></span>sivo<span class=\"_ _68\"> </span></span></span>d\u2019eserc<span class=\"ff2\">izio, <span class=\"_ _1\"></span>inclusa <span class=\"_ _4\"></span>una rid<span class=\"_ _1\"></span>uzione <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Euro 50<span class=\"_ _1\"></span>4 <span class=\"_ _1\"></span>migliaia <span class=\"_ _4\"></span>attribuibili <span class=\"_ _1\"></span>alle <span class=\"_ _1\"></span>differenze <span class=\"_ _1\"></span>deriv<span class=\"_ _1\"></span>anti <span class=\"_ _1\"></span>dalla <span class=\"_ _1\"></span>conversion<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span></span>dei bilanci di con<span class=\"_ _1\"></span>trollate estere.<span class=\"_ _68\"> </span>Patrimonio netto d<span class=\"_ _1\"></span>i terzi<span class=\"_ _68\"> </span>La tabella che segue <span class=\"_ _1\"></span>riporta il dettag<span class=\"_ _1\"></span>lio del patrimonio <span class=\"_ _1\"></span>netto di terzi al 31 dicembre 2022 e<span class=\"_ _1\"></span> 2021: <span class=\"ff7\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span>202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span>(in migliaia di Euro<span class=\"_ _1\"></span>)<span class=\"_ _68\"> </span>Capitale sociale e riserve<span class=\"_ _68\"> </span>3.599<span class=\"_ _68\"> </span>3.518<span class=\"_ _68\"> </span>Utile/(Perdita) del periodo<span class=\"_ _68\"> </span>101<span class=\"ls0\"> </span>(251)<span class=\"_ _68\"> </span>Componenti del conto economico complessivo (OCI)<span class=\"_ _68\"> </span>(114)<span class=\"_ _68\"> </span>236<span class=\"ls0\"> </span>Totale<span class=\"_ _68\"> </span>3.586<span class=\"_ _68\"> </span>3.503",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "Nel <span class=\"_ _c\"></span>corso <span class=\"_ _d\"></span>dell\u2019<span class=\"_ _1\"></span>esercizio <span class=\"_ _c\"></span>chiuso <span class=\"_ _d\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _d\"></span>d<span class=\"_ _1\"></span>icembre <span class=\"_ _c\"></span>202<span class=\"_ _0\"></span><span class=\"ff2\">2 <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>stat<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>distribu<span class=\"_ _1\"></span>iti <span class=\"_ _d\"></span>div<span class=\"_ _1\"></span>idendi <span class=\"_ _c\"></span>per <span class=\"_ _d\"></span>Euro <span class=\"_ _d\"></span>2<span class=\"_ _1\"></span>0.030 <span class=\"_ _c\"></span>migliaia <span class=\"_ _d\"></span>(Eur<span class=\"_ _1\"></span>o </span>60.028 <span class=\"ff5\">nell\u2019eserci<span class=\"_ _1\"></span>zio chiuso al 31 di<span class=\"_ _1\"></span>cembre 202<span class=\"ff2\">1<span class=\"lsa\">).<span class=\"_ _68\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "Capitale sociale<span class=\"_ _1\"></span> A <span class=\"_ _1\"></span>servizio <span class=\"_ _4\"></span>del co<span class=\"_ _1\"></span>llocamento <span class=\"_ _4\"></span>istituzionale <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>azioni <span class=\"_ _1\"></span>ordinarie<span class=\"_ _1\"></span> di <span class=\"_ _4\"></span>Industrie <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nor<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>S.p.A. <span class=\"_ _1\"></span>su <span class=\"_ _4\"></span>Euronext <span class=\"_ _1\"></span>Milan<span class=\"ls4\">, <span class=\"_ _1\"></span><span class=\"ls0\">avvenuta </span></span>in <span class=\"_ _0\"></span>data <span class=\"_ _2\"></span>30 <span class=\"_ _0\"></span>giugno <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>emesso <span class=\"_ _2\"></span>nuove <span class=\"_ _0\"></span>n. <span class=\"_ _2\"></span>14.814.814 <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>offerte <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>sede <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>collocamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>prezzo <span class=\"_ _0\"></span>di Euro 13,50 p<span class=\"_ _1\"></span>er azione. <span class=\"_ _1\"></span>Si \u00e8 rea<span class=\"_ _1\"></span>lizzato pertanto <span class=\"_ _1\"></span>un aumento <span class=\"_ _1\"></span>di capita<span class=\"_ _1\"></span>le complessivo <span class=\"_ _1\"></span>di Euro 199<span class=\"_ _1\"></span>.999.989,00, d<span class=\"_ _1\"></span>i cui Eur<span class=\"_ _1\"></span>o 1.481.481,30 quale <span class=\"_ _1\"></span>aumento di capi<span class=\"_ _1\"></span>tale sociale ed Eur<span class=\"_ _1\"></span>o 198.518.507,70 di sovrap<span class=\"_ _1\"></span>prezzo.   L\u2019attestazione <span class=\"_ _c\"></span>ex <span class=\"_ _c\"></span>art. <span class=\"_ _d\"></span>2444<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>codice <span class=\"_ _c\"></span>civile, <span class=\"_ _d\"></span>rel<span class=\"_ _1\"></span>ativa <span class=\"_ _d\"></span>all\u2019ammontare <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>capitale <span class=\"_ _c\"></span>sociale, <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>sta<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>deposi<span class=\"_ _1\"></span>tata <span class=\"_ _c\"></span>presso <span class=\"_ _c\"></span>il Registro <span class=\"_ _4\"></span>Imprese <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>Milano <span class=\"_ _4\"></span>in da<span class=\"_ _1\"></span>ta <span class=\"_ _1\"></span>30 <span class=\"_ _1\"></span>giugno <span class=\"_ _4\"></span>2022, <span class=\"_ _1\"></span>unitamente <span class=\"_ _4\"></span>al <span class=\"_ _1\"></span>testo <span class=\"_ _1\"></span>aggiornato <span class=\"_ _4\"></span>dello <span class=\"_ _1\"></span>statuto <span class=\"_ _4\"></span>della <span class=\"_ _1\"></span>Societ\u00e0. <span class=\"_ _1\"></span>Di <span class=\"_ _4\"></span>seguito \u00e8 rappresentata l<span class=\"_ _1\"></span>\u2019attuale composiz<span class=\"_ _1\"></span>ione del capitale soc<span class=\"_ _1\"></span>iale di Indust<span class=\"ff2\">rie De Nora S.p.A<span class=\"_ _1\"></span>.:<span class=\"ff1\"> </span></span>Capitale sociale <span class=\"_ _0\"></span>al 31 dicembre <span class=\"ls2\">2022</span> Euro n. azioni Totale di cui: 18.268.203,90 201.685.174 Azioni ordina<span class=\"_ _0\"></span>rie 3.326.857,89<span class=\"_ _0\"></span> 43.899.499 (godimento rego<span class=\"_ _0\"></span>lare) Azioni a voto<span class=\"_ _0\"></span> plurimo (*)<span class=\"_ _68\"> </span>14.941.346,01 157.785.675 (*) Di <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _2\"></span>degl<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>azionisti <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>Nora, <span class=\"_ _0\"></span>Federico <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _0\"></span>S.p.A.,<span class=\"_ _1\"></span> Norfin S.p.A. e Asset Com<span class=\"_ _1\"></span>pany 10 S.r.l. Le azioni a voto plurimo non son<span class=\"_ _1\"></span>o ammesse <span class=\"_ _d\"></span>alle <span class=\"_ _d\"></span>negozi<span class=\"_ _1\"></span>azioni <span class=\"_ _d\"></span>su <span class=\"_ _d\"></span>Euronext <span class=\"_ _c\"></span>Milan <span class=\"_ _d\"></span>e <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>sono <span class=\"_ _d\"></span>computate <span class=\"_ _d\"></span>ne<span class=\"_ _1\"></span>l flottante e nel v<span class=\"_ _1\"></span>alore di capitalizza<span class=\"_ _1\"></span>zione di Borsa.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "Patrimonio netto d<span class=\"_ _1\"></span>i terzi<span class=\"_ _68\"> </span> La tabella che segue <span class=\"_ _1\"></span>riporta il dettag<span class=\"_ _1\"></span>lio del patrimonio <span class=\"_ _1\"></span>netto di terzi al 31 dicembre 2022 e<span class=\"_ _1\"></span> 2021: <span class=\"ff7\"> </span>Al 31 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia di Euro<span class=\"_ _1\"></span>)<span class=\"_ _68\"> </span> Capitale sociale e riserve<span class=\"_ _68\"> </span> 3.599<span class=\"_ _68\"> </span> 3.518<span class=\"_ _68\"> </span> Utile/(Perdita) del periodo<span class=\"_ _68\"> </span> 101<span class=\"ls0\"> </span>(251)<span class=\"_ _68\"> </span> Componenti del conto economico complessivo (OCI)<span class=\"_ _68\"> </span> (114)<span class=\"_ _68\"> </span> 236<span class=\"ls0\"> </span>Totale<span class=\"_ _68\"> </span> 3.586<span class=\"_ _68\"> </span> 3.503",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "30.  Benefici ai dipendenti La tabella che segue riporta il prospetto di dettaglio dei benefici ai dipendenti al 31 dicembre 2022 e 2021:  Al 31 dicembre 2022 2021 (in migliaia di Euro) Valore attuale delle obbligazioni verso dipendenti per Trattamento di fine rapporto 17.846 22.876 Valore attuale delle obbligazioni verso dipendenti per Piani Pensione 18.277 20.143 Fair value delle attivit\u00e0 a servizio del piano (15.495) (16.983) Totale 20.628 26.036 Le societ\u00e0 del Gruppo garantiscono benefici successivi al rapporto di lavoro per i propri dipendenti sia direttamente, sia contribuendo a fondi esterni al Gruppo. La modalit\u00e0 secondo cui questi benefici sono garantiti varia a seconda delle condizioni legali, fiscali ed economiche di ogni stato in cui il Gruppo opera. I benefici solitamente sono basati sulla remunerazione e gli anni di servizio dei dipendenti. Le obbligazioni si riferiscono sia ai dipendenti attivi, sia a quelli non pi\u00f9 attivi. Le societ\u00e0 del Gruppo garantiscono benefici successivi al rapporto di lavoro tramite piani a \u201ccontribuzione definita\u201d e/o piani \u201ca benefici definiti\u201d. Nel caso di piani \u201ca contribuzione definita\u201d, le societ\u00e0 del Gruppo versano dei contributi ad istituti assicurativi pubblici o privati sulla base di un obbligo di legge o contrattuale oppure su base volontaria. Con il pagamento dei contributi le societ\u00e0 adempiono a tutti i loro obblighi. I piani \u201ca benefici definiti\u201d possono  essere  non  finanziati  (\u201cunfunded\u201d)  o  possono  essere  interamente  o  parzialmente  finanziati  (\u201cfunded\u201d)  dai contributi versati dall\u2019impresa, e talvolta dai suoi dipendenti, ad una societ\u00e0 o fondo giuridicamente distinto dall\u2019impresa che eroga i benefici ai dipendenti. Trattamento di fine rapporto La tabella che segue riporta la composizione e la movimentazione dei benefici ai dipendenti per gli esercizi chiusi al 31 dicembre 2022 e 2021: Esercizio chiuso al 31 dicembre  2022  2021       (in migliaia di Euro)  Debito iniziale  22.876  23.691  Valori di apertura delle societ\u00e0 acquisite  -  265 Costo relativo alle prestazioni di lavoro correlate (service cost)  922 965 Oneri finanziari (interest cost)  316 164 Utile/(Perdita) attuariale  (5.412)  (1.223)  Indennit\u00e0 liquidate  (856)  (986)  Totale  17.846  22.876    Il trattamento di fine rapporto al 31 dicembre 2022 si attesta a Euro 17.846 migliaia (Euro 22.876 migliaia al 31 dicembre  2021). La voce include anche i benefici ai dipendenti di pertinenza della controllata tedesca assimilabili al TFR.  La determinazione dell\u2019obbligazione nei confronti dei dipendenti \u00e8 stata svolta da un attuario indipendente secondo le  seguenti fasi:  \u25cf  proiezione del  TFR  gi\u00e0 maturato alla data  di  valutazione e  delle  future  quote che  verranno maturate  fino  all\u2019istante aleatorio di risoluzione del rapporto di lavoro o di liquidazione parziale delle somme maturate a titolo di anticipazione del TFR;  \u25cf  attualizzazione alla data di valutazione dei flussi di cassa attesi che verranno riconosciuti in futuro ai propri dipendenti;  \u25cf  riproporzionamento delle prestazioni attualizzate in base all\u2019anzianit\u00e0 maturata alla data di valutazione rispetto  all\u2019anzianit\u00e0 attesa all\u2019istante aleatorio di liquidazione al dipendente. Il  modello  di  valutazione  attuariale  si  fonda  sulle  cosiddette  basi  tecniche,  che  costituiscono  le  ipotesi  di  natura  demografica ed economico-finanziaria relative ai parametri coinvolti nel calcolo. In sintesi, le principali assunzioni attuariali utilizzate nel calcolo per le societ\u00e0 del Gruppo sono state le seguenti:   Al 31 dicembre  2022  2021  Italia  Germania  Italia  Germania  Tasso annuo di attualizzazione  (*)  3,77%  3,65%  0,98%  1,25%  Tasso annuo di inflazione  2,30%  N/A  1,75%  N/A  Tasso annuo di incremento TFR  3,23%  2,00%  2,81%  1,75%  Tasso annuo  incremento salariale  2,30%  2,00%  1,75%  2,00%    (*)  Il tasso di attualizzazione utilizzato per la determinazione del valore attuale dell\u2019obbligazione del TFR Italia \u00e8 stato desunto, coerentemente con  il par. 83 dello IAS 19, dall\u2019indice Iboxx Corporate AA con duration 10+ rilevato alla data della valutazione. A tal fine si \u00e8 scelto il rendimento  avente durata comparabile alla duration del collettivo di lavoratori oggetto della valutazione  Le ipotesi relative alla mortalit\u00e0 attesa si basano su statistiche pubblicate relative ai tassi di mortalit\u00e0.  La seguente tabella riepiloga l\u2019analisi di sensitivit\u00e0 per ciascuna ipotesi attuariale, finanziaria e demografica relative alle  sole societ\u00e0 italiane del Gruppo, mostrando gli effetti (in valore assoluto) che ci sarebbero stati a seguito delle variazioni  delle ipotesi attuariali ragionevolmente possibili al 31 dicembre 2022 e 2021:   (In migliaia di Euro)   Tasso annuo di attualizzazione   Tasso annuo di inflazione   Tasso annuo di turn over   0,25%  -0,25%  0,25% -0,25%  1,00% -1,00%  Benefici ai dipendenti (TFR) al 31 dicembre 2022  (*)   (81)  85 63 (63)  21 (23)  Benefici ai dipendenti (TFR) al 31 dicembre 2021  (*)  (102)  106  79  (77)  (38)  43  (*)  L\u2019analisi di sensitivit\u00e0 sulle ipotesi attuariali si riferisce al trattamento di fine rapporto relativo alle societ\u00e0 di diritto italiano.   Piani pensione   La voce \u201cpiani pensione\u201d comprende le obbligazioni delle societ\u00e0 del Gruppo De Nora operanti principalmente negli  Stati Uniti, in Giappone e in India.    I  piani  pensione  esistenti  prevedono,  generalmente,  il  versamento  dei  contributi  ad  un  fondo  separato  (trust)  che amministra in modo indipendente le attivit\u00e0 a servizio del piano. I fondi prevedono una contribuzione fissa da parte dei dipendenti ed una contribuzione variabile da parte del datore di lavoro necessaria, almeno, a soddisfare i requisiti minimi (funding requirement) previsti dalla legge e dai regolamenti dei singoli paesi. Nel caso in cui i fondi siano overfunded, presentino cio\u00e8 un surplus rispetto ai requisiti richiesti dalla legge, le societ\u00e0 del Gruppo interessate possono essere autorizzate a non contribuire fino a quando tale condizione \u00e8 mantenuta. La strategia di amministrazione delle attivit\u00e0 a servizio del piano dipende dalle caratteristiche del piano e dalla scadenza delle obbligazioni; tipicamente i piani pensione con scadenza a lungo termine sono finanziati mediante investimenti in titoli azionari; quelli aventi scadenza nel medio - breve termine, sono finanziati mediante investimenti in titoli a reddito fisso.   In sintesi, le principali assunzioni attuariali utilizzate nel calcolo per le societ\u00e0 del Gruppo sono state le seguenti: Al 31 dicembre 2022 2021 (in migliaia di Euro) U.S.A India  Japan  U.S.A  India  Japan  Tasso annuo di attualizzazione 5,00% 7,48% 1,10% 2,65% 6,62% 0,30% Tasso annuo incremento salariale  N/A 8,00% 1,00% N/A 8,00% 1,00%  La movimentazione dei fondi pensione \u00e8 riepilogata in sintesi nella tabella seguente: Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Fondo iniziale 20.143 20.436 Costo relativo alle prestazioni di lavoro corrente (service cost) 1.407 759 Oneri finanziari (interest cost) 36 61 Indennit\u00e0 liquidate (1.531) (1.224) Effetto curtailment (past service cost) - 19 (Utile) perdita attuariale  (1.043) 248 Differenze di conversione (735) (156) Fondo finale 18.277 20.143 Il fondo piani pensione, al 31 dicembre 2022, si attesta a Euro 18.277 migliaia, (Euro 20.143 migliaia al 31 dicembre 2021). La movimentazione delle attivit\u00e0 a servizio del piano \u00e8 di seguito dettagliata: Esercizio chiuso al 31 dicembre 2022 2021 (in migliaia di Euro) Fair value iniziale delle attivit\u00e0 al servizio del piano 16.983 16.947 Contributi versati nel piano 88 630 Benefici erogati dal piano - (878) Rendimento atteso delle attivit\u00e0 a servizio del piano 26 66 Rettifiche delle attivit\u00e0 al servizio del piano               (365) 726 Differenze di conversione (1.237) (508) Fair value finale delle attivit\u00e0 al servizio del piano 15.495 16.983 I principali rischi a cui il Gruppo \u00e8 esposto in relazione ai fondi pensione sono di seguito dettagliati: \u2022  volatilit\u00e0 delle attivit\u00e0 a servizio dei piani: per arrivare a bilanciare le passivit\u00e0, la strategia di investimento non pu\u00f2 limitare il proprio orizzonte esclusivamente ad asset risk-free. Ci\u00f2 implica che alcuni investimenti, come ad esempio azioni quotate, presentino un\u2019alta volatilit\u00e0 nel breve periodo e che questo esponga i piani a rischi di riduzione del valore delle attivit\u00e0 nel breve periodo e di conseguenza ad un aumento degli sbilanci. Questo rischio \u00e8 tuttavia mitigato dalla diversificazione degli investimenti in numerose classi di investimento, tramite diversi investment manager, diversi stili di investimento e con esposizioni a molteplici fattori non perfettamente correlati tra di loro. Inoltre, gli investimenti sono continuamente rivisti alla luce delle condizioni di mercato, con aggiustamenti per mantenere il rischio complessivo a livelli adeguati; \u2022  variazioni nei rendimenti delle obbligazioni e nell\u2019inflazione attesa: aspettative di rendimenti delle obbligazioni in diminuzione e/o di crescita dell\u2019inflazione portano ad un incremento del valore delle passivit\u00e0. I piani riducono tale rischio mediante investimenti in attivit\u00e0 \u201cliability hedging\u201d;  \u2022  aspettativa di vita: l\u2019aumento dell\u2019aspettativa di vita comporta un aumento del valore delle passivit\u00e0 del piano. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Fondi per risch<span class=\"_ _1\"></span>i e oneri<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riport<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fond<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>usi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span><span class=\"ls6\">e </span>2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in Euro migliaia) Non corrente Fondo rischi per garanzie contrattuali                       179  219<span class=\"ls0\"> </span>Fondo per rischi diversi                    1.963  2.117 Totale                    2.142  2.336 Corrente Fondo rischi per garanzie contrattuali                  11.605  9.313 Fondo per rischi diversi                    6.941  9.456 Totale                  18.546  18.769 Totale fondi per rischi e oneri                  20.688               21.105  I <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>includono principalmente: <span class=\"_ _0\"></span>(i) i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>diversi, il <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>accantonamen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>fron<span class=\"_ _1\"></span>te di rischi ambientali e <span class=\"_ _0\"></span>rischi di natura fiscale; e <span class=\"_ _0\"></span>(ii) il <span class=\"_ _0\"></span>fo<span class=\"_ _1\"></span>ndo per<span class=\"_ _0\"></span> rischi per garanzie contrattuali, il quale rappresenta u<span class=\"_ _2\"></span>na stima dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>a front<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>e garanzie <span class=\"_ _1\"></span>previste <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te in <span class=\"_ _1\"></span>relazione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fornitura d<span class=\"_ _1\"></span>egli impianti <span class=\"_ _1\"></span>ed ha <span class=\"_ _1\"></span>un va<span class=\"_ _1\"></span>lore che si attesta ad Eu<span class=\"_ _1\"></span>ro 11.784 <span class=\"ff5\">migliaia per l<span class=\"_ _1\"></span>\u2019anno 202<span class=\"ff2\">2 (Euro 9.532 <span class=\"_ _1\"></span>migliaia al 31 <span class=\"_ _1\"></span>dicembre 2021).  </span></span>Il <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>per r<span class=\"_ _0\"></span>ischi diversi, al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022, si<span class=\"_ _0\"></span> attesta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"fc8\">8.904 <span class=\"_ _0\"></span>migliaia</span> (Euro <span class=\"_ _0\"></span><span class=\"fc8\">11.573 <span class=\"_ _0\"></span></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"lsa\">).</span> <span class=\"ls29\">La</span> movimentazione <span class=\"_ _1\"></span>per l'esercizio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2022 \u00e8 stata <span class=\"ls9\">la</span> s<span class=\"_ _1\"></span>eguente: Fondo rischi per garanzie contrattuali Fondo rischi diversi (in Euro migliaia) Saldo al 31 dicembre 2021 9.532 11.573 Accantonamenti del periodo 4.894 1.570 Utilizzi e rilasci del periodo (2.536) (4.818) Differenze di conversione (106) 579<span class=\"ls0\"> </span>Saldo al 31 dicembre 2022 11.784<span class=\"fc8\"> </span>8.904<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "Fondi per risch<span class=\"_ _1\"></span>i e oneri<span class=\"_ _68\"> </span>La <span class=\"_ _2\"></span>tabella<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _2\"></span>riport<span class=\"_ _1\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>fond<span class=\"_ _1\"></span>i <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _2\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>chi<span class=\"_ _0\"></span>usi <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dicemb<span class=\"_ _1\"></span>re <span class=\"_ _2\"></span>2022 <span class=\"_ _0\"></span><span class=\"ls6\">e </span>2021. Al 31 dicembre 202<span class=\"ls0\">2 </span>202<span class=\"ls0\">1 </span>(in Euro migliaia) Non corrente Fondo rischi per garanzie contrattuali                       179  219<span class=\"ls0\"> </span>Fondo per rischi diversi                    1.963  2.117 Totale                    2.142  2.336 Corrente Fondo rischi per garanzie contrattuali                  11.605  9.313 Fondo per rischi diversi                    6.941  9.456 Totale                  18.546  18.769 Totale fondi per rischi e oneri                  20.688               21.105  I <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>includono principalmente: <span class=\"_ _0\"></span>(i) i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>diversi, il <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>include <span class=\"_ _0\"></span>accantonamen<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>fron<span class=\"_ _1\"></span>te di rischi ambientali e <span class=\"_ _0\"></span>rischi di natura fiscale; e <span class=\"_ _0\"></span>(ii) il <span class=\"_ _0\"></span>fo<span class=\"_ _1\"></span>ndo per<span class=\"_ _0\"></span> rischi per garanzie contrattuali, il quale rappresenta u<span class=\"_ _2\"></span>na stima dei <span class=\"_ _1\"></span>costi <span class=\"_ _1\"></span>a front<span class=\"_ _1\"></span>e dell<span class=\"_ _1\"></span>e garanzie <span class=\"_ _1\"></span>previste <span class=\"_ _1\"></span>contrattualmen<span class=\"_ _1\"></span>te in <span class=\"_ _1\"></span>relazione <span class=\"_ _1\"></span>alla <span class=\"_ _1\"></span>fornitura d<span class=\"_ _1\"></span>egli impianti <span class=\"_ _1\"></span>ed ha <span class=\"_ _1\"></span>un va<span class=\"_ _1\"></span>lore che si attesta ad Eu<span class=\"_ _1\"></span>ro 11.784 <span class=\"ff5\">migliaia per l<span class=\"_ _1\"></span>\u2019anno 202<span class=\"ff2\">2 (Euro 9.532 <span class=\"_ _1\"></span>migliaia al 31 <span class=\"_ _1\"></span>dicembre 2021).  </span></span>Il <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>per r<span class=\"_ _0\"></span>ischi diversi, al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2022, si<span class=\"_ _0\"></span> attesta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span><span class=\"fc8\">8.904 <span class=\"_ _0\"></span>migliaia</span> (Euro <span class=\"_ _0\"></span><span class=\"fc8\">11.573 <span class=\"_ _0\"></span></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2021<span class=\"lsa\">).</span> <span class=\"ls29\">La</span> movimentazione <span class=\"_ _1\"></span>per l'esercizio chiuso al 31 <span class=\"_ _1\"></span>dicembre 2022 \u00e8 stata <span class=\"ls9\">la</span> s<span class=\"_ _1\"></span>eguente: Fondo rischi per garanzie contrattuali Fondo rischi diversi (in Euro migliaia) Saldo al 31 dicembre 2021 9.532 11.573 Accantonamenti del periodo 4.894 1.570 Utilizzi e rilasci del periodo (2.536) (4.818) Differenze di conversione (106) 579<span class=\"ls0\"> </span>Saldo al 31 dicembre 2022 11.784<span class=\"fc8\"> </span>8.904<span class=\"_ _68\"> </span>Passivit\u00e0 potenzia<span class=\"_ _1\"></span>li<span class=\"_ _68\"> </span>Il Gruppo non ha <span class=\"_ _1\"></span>assunto passivit\u00e0 poten<span class=\"_ _1\"></span>ziali che non siano st<span class=\"_ _1\"></span>ate rilevate in bilan<span class=\"_ _1\"></span>cio.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "Debiti verso banche  <span class=\"_ _1\"></span> Nella tabella che segue<span class=\"_ _1\"></span>, \u00e8 riportato il de<span class=\"_ _1\"></span>ttaglio dei debit<span class=\"_ _1\"></span>i verso banche e scope<span class=\"_ _1\"></span>rti in conto cor<span class=\"_ _1\"></span>rente: <span class=\"ff4 fs11\"> </span>Al 31 dicembre 2022 Al 31 dicembre 2021 Non corrente Corrente Totale Non corrente Corrent<span class=\"_ _68\"> </span>e Totale (in Euro migliaia) Nuovo Finanziamento Pool (IDN) 178.772 - 178.772 - - - Nuovo Finanziamento Pool (De Nora Holdings US Inc) 83.969 10<span class=\"ls0\"> </span>83.979 - - - Sumitomo Mitsui Banking Co. (De Nora Permelec Ltd) - 9.953 9.953 - - - Sumitomo Mitsui Trust Bank (De Nora Permelec Ltd) - 355<span class=\"ls0\"> </span>355<span class=\"ls0\"> </span>- - - Bank of Yokohama (De Nora Permelec Ltd) - 1.422 1.422 - - - Finanziamento Pool (IDN) - - - - 119.860 119.860 Finanziamento Unicredit (IDN) - - - - 40.001 40.001 Finanziamento Pool (De Nora Holdings US Inc) - - - - 33.508 33.508 Finanziamenti BNL (IDN) - - - - 31.059 31.059 Finanziamento BPM (IDN) - - - - 15.005 15.005 Finanziamento BPER (IDN)  - - - - 15.003 15.003 Finanziamenti a breve termine (De Nora Brazil) - - - - 1.664 1.664 Scoperti di conto corrente e ratei passivi finanziari - 282<span class=\"ls0\"> </span>282<span class=\"ls0\"> </span>- 37<span class=\"ls0\"> </span>37<span class=\"ls0\"> </span>Totale 262.741 12.022 274.763 - 256.137 256.137 Al <span class=\"_ _c\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>2021 <span class=\"_ _c\"></span>il <span class=\"_ _2\"></span><span class=\"ff7\">fair <span class=\"_ _2\"></span>value</span> <span class=\"_ _c\"></span>dei <span class=\"_ _2\"></span>debiti <span class=\"_ _c\"></span>verso <span class=\"_ _2\"></span>banche <span class=\"_ _2\"></span>approssima <span class=\"_ _2\"></span>il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>iscrizion<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>al <span class=\"_ _2\"></span>costo ammortizzato.<span class=\"ff7 fs4\"> </span>Finanziamento Poo<span class=\"_ _1\"></span>l (IDN) - Finanziamento Pool<span class=\"_ _1\"></span> (De Nora Holdings<span class=\"_ _1\"></span> US Inc) La <span class=\"_ _5\"> </span>sc<span class=\"_ _0\"></span>adenza <span class=\"_ _5\"> </span>originaria <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>tali <span class=\"_ _10\"> </span>finanziame<span class=\"_ _1\"></span>nti <span class=\"_ _10\"> </span>era <span class=\"_ _10\"> </span>fissa<span class=\"_ _1\"></span>ta <span class=\"_ _10\"> </span>in <span class=\"_ _10\"> </span>data <span class=\"_ _5\"> </span>19 <span class=\"_ _10\"> </span>luglio <span class=\"_ _5\"></span>2022. <span class=\"_ _5\"> </span>Tuttavia, <span class=\"_ _10\"> </span>alla <span class=\"_ _10\"> </span>luce <span class=\"_ _5\"> </span>delle <span class=\"_ _10\"> </span>necessit<span class=\"_ _1\"></span>\u00e0 finanziarie <span class=\"_ _d\"></span>del <span class=\"_ _c\"></span>Gruppo <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _d\"></span>stato <span class=\"_ _d\"></span>dec<span class=\"_ _1\"></span>iso <span class=\"_ _d\"></span>di <span class=\"_ _d\"></span>chiudere <span class=\"_ _c\"></span>anticipatamente <span class=\"_ _d\"></span>tale <span class=\"_ _d\"></span>finanziamento <span class=\"_ _c\"></span>e <span class=\"_ _d\"></span>riproporre <span class=\"_ _d\"></span>agli <span class=\"_ _d\"></span>stessi <span class=\"_ _c\"></span>istituti bancari, ai qua<span class=\"_ _1\"></span>li si \u00e8 aggiun<span class=\"_ _1\"></span>to Banco BPM, un <span class=\"_ _1\"></span>rifinanziamento <span class=\"_ _1\"></span>bullet, con scade<span class=\"_ _1\"></span>nza 5 anni, che \u00e8 stato fi<span class=\"_ _1\"></span>rmato in data 5<span class=\"_ _1\"></span> maggio <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>articolato su <span class=\"_ _2\"></span>due <span class=\"_ _0\"></span>linee <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>Euro <span class=\"_ _0\"></span><span class=\"ls4\">18</span>0.000 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>USD <span class=\"_ _2\"></span>90.000<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>sottoscritte <span class=\"_ _0\"></span>rispettivament<span class=\"_ _1\"></span>e da I<span class=\"_ _1\"></span>ndustrie D<span class=\"_ _1\"></span>e Nora <span class=\"_ _1\"></span>S.p.A<span class=\"_ _1\"></span>. <span class=\"_ _1\"></span>e De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>Holdings <span class=\"_ _1\"></span>US. L<span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>passivit\u00e0 <span class=\"_ _1\"></span>finanziaria <span class=\"_ _1\"></span>\u00e8 esp<span class=\"_ _1\"></span>osta <span class=\"_ _1\"></span>in bilanci<span class=\"_ _1\"></span>o al <span class=\"_ _1\"></span>netto <span class=\"_ _1\"></span>dell<span class=\"_ _1\"></span>e Upfront Fees <span class=\"_ _10\"> </span>pagate <span class=\"_ _10\"> </span>dalle <span class=\"_ _10\"> </span>socie<span class=\"_ _1\"></span>t\u00e0 <span class=\"_ _10\"> </span>alle <span class=\"_ _10\"> </span>banche <span class=\"_ _10\"> </span>nel <span class=\"_ _5\"> </span>m<span class=\"_ _0\"></span>omento <span class=\"_ _5\"></span>di <span class=\"_ _10\"> </span>stipula <span class=\"_ _10\"> </span>del <span class=\"_ _5\"> </span>contratto<span class=\"_ _0\"></span> <span class=\"_ _10\"> </span>e <span class=\"_ _5\"> </span>degli <span class=\"_ _10\"> </span>altri <span class=\"_ _10\"> </span>oneri <span class=\"_ _10\"> </span>diretta<span class=\"_ _1\"></span>mente <span class=\"_ _10\"> </span>legati all\u2019accensione de<span class=\"_ _1\"></span>i finanziamen<span class=\"_ _1\"></span>ti<span class=\"_ _0\"></span><span class=\"ff2\">, al 31 di<span class=\"_ _1\"></span>cembre 2022 pari a comp<span class=\"_ _1\"></span>lessivi Euro 1.639 migliaia.<span class=\"_ _1\"></span> </span>In conseguenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tale finanziamento a <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>termine<span class=\"_ _1\"></span>, <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>state suc<span class=\"_ _0\"></span>cessiva<span class=\"_ _1\"></span>mente <span class=\"_ _0\"></span>rimborsate tutte <span class=\"_ _0\"></span>le ulteriori <span class=\"_ _0\"></span>linee di finanziamento dell<span class=\"_ _1\"></span>a capogruppo. Il <span class=\"_ _0\"></span>nuovo <span class=\"_ _0\"></span>finanziamento <span class=\"_ _0\"></span>p<span class=\"ff5\">ool considera <span class=\"_ _0\"></span>tassi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse <span class=\"_ _0\"></span>parametrati all\u2019Euribor <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>mesi <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>in Euro <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l </span>SOFR <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>parte <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>USD, <span class=\"_ _4\"></span>in <span class=\"_ _1\"></span>aggiunta <span class=\"_ _4\"></span>ad <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>margine <span class=\"_ _4\"></span>iniziale <span class=\"_ _4\"></span>che <span class=\"_ _1\"></span>pu\u00f2 <span class=\"_ _4\"></span>variare <span class=\"_ _1\"></span>semestra<span class=\"_ _1\"></span>lmente, <span class=\"_ _1\"></span>a <span class=\"_ _4\"></span>partire <span class=\"_ _1\"></span>da <span class=\"_ _4\"></span>gennaio <span class=\"_ _1\"></span>2023, in funzione dell\u2019evoluzion<span class=\"_ _1\"></span>e del livello di <span class=\"_ _0\"></span><span class=\"ff7\">Leve<span class=\"_ _1\"></span>rage <span class=\"ff2\">del Gruppo: il margine iniziale attualmente<span class=\"_ _1\"></span> in essere \u00e8 pari a 1,15% </span></span>per <span class=\"_ _0\"></span>la quota in <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>e 1,40% per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota in <span class=\"_ _0\"></span>USD. Il <span class=\"_ _0\"></span><span class=\"ff5\">\u201c<span class=\"ff7\">leverage ratio<span class=\"_ _0\"></span></span>\u201d, dato <span class=\"_ _0\"></span>dal rapporto fra <span class=\"_ _0\"></span>Indebitamento consolida<span class=\"_ _1\"></span>to </span>netto <span class=\"_ _2\"></span>ed <span class=\"_ _0\"></span>EBITDA <span class=\"_ _0\"></span>consolidato <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>l\u2019unico <span class=\"_ _0\"></span>covenant <span class=\"_ _2\"></span>finanzia<span class=\"_ _1\"></span>rio <span class=\"_ _2\"></span>inserito <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>contratto <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>finanziamento <span class=\"_ _0\"></span>ed <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _2\"></span>pr<span class=\"_ _1\"></span>evisto <span class=\"_ _2\"></span>che non possa superare per t<span class=\"_ _0\"></span>utta la durata del contratto il valore di<span class=\"_ _0\"></span> 3,5. <span class=\"_ _0\"></span>Al 31 dicembre 2022 <span class=\"_ _0\"></span>il parametro in <span class=\"_ _0\"></span>oggetto risult<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span>ampiamente <span class=\"_ _b\"> </span>rispettato. <span class=\"_ _e\"> </span>Il <span class=\"_ _b\"> </span>mancato <span class=\"_ _e\"> </span>rispetto <span class=\"_ _b\"> </span>del <span class=\"_ _e\"> </span>covenant <span class=\"_ _b\"> </span>finanziario <span class=\"_ _b\"> </span>si <span class=\"_ _e\"> </span>identifica <span class=\"_ _b\"> </span>come <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>evento <span class=\"_ _e\"> </span>di <span class=\"_ _b\"> </span>default <span class=\"_ _e\"> </span>o inadempimento. <span class=\"_ _c\"></span>Nello <span class=\"_ _c\"></span>specifico, <span class=\"_ _d\"></span>un <span class=\"_ _c\"></span>evento <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>default <span class=\"_ _c\"></span>o <span class=\"_ _d\"></span>inadempiment<span class=\"_ _1\"></span>o <span class=\"_ _d\"></span>avrebbe <span class=\"_ _c\"></span>come <span class=\"_ _d\"></span>c<span class=\"_ _1\"></span>onseguenza <span class=\"_ _c\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _d\"></span>possibilit\u00e0,<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>a discrezione delle <span class=\"_ _0\"></span>banche, <span class=\"_ _0\"></span>di richiedere <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>rimborso <span class=\"_ _0\"></span>immedia<span class=\"_ _1\"></span>to <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>fondi, <span class=\"_ _0\"></span>a m<span class=\"_ _0\"></span>eno che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>situazione non <span class=\"_ _0\"></span>venga <span class=\"_ _0\"></span>sanata, <span class=\"_ _2\"></span>ai sensi <span class=\"_ _5\"></span>e <span class=\"_ _5\"></span>in <span class=\"_ _5\"></span>conformit\u00e0 <span class=\"_ _d\"></span>ai <span class=\"_ _5\"></span>termini <span class=\"_ _5\"></span>e <span class=\"_ _d\"></span>condizioni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>cui <span class=\"_ _5\"></span>al <span class=\"_ _5\"> </span>contratto <span class=\"_ _d\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _5\"></span>finanzia<span class=\"_ _1\"></span>mento, <span class=\"_ _5\"></span>entro <span class=\"_ _5\"></span>20 <span class=\"_ _5\"></span>giorni <span class=\"_ _d\"></span>lavorativi <span class=\"_ _d\"></span>dalla presentazione del<span class=\"_ _1\"></span>la certificazione d<span class=\"_ _1\"></span>i tale covenant f<span class=\"_ _1\"></span>inanziario.  Finanziamento Sum<span class=\"_ _1\"></span>itomo Mitsui Banking Co<span class=\"_ _68\"> </span>La <span class=\"_ _1\"></span>societ\u00e0 <span class=\"_ _1\"></span>cont<span class=\"_ _1\"></span>rollata <span class=\"_ _1\"></span>De <span class=\"_ _1\"></span>Nora <span class=\"_ _1\"></span>Perm<span class=\"_ _1\"></span>elec <span class=\"_ _1\"></span>Ltd <span class=\"_ _1\"></span>ha <span class=\"_ _4\"></span>sottoscritto <span class=\"_ _1\"></span>con <span class=\"_ _1\"></span>Sumi<span class=\"_ _1\"></span>tomo <span class=\"_ _1\"></span>Mitsui <span class=\"_ _4\"></span>Banking C<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>un <span class=\"_ _1\"></span>finanziam<span class=\"_ _1\"></span>ento <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>breve termine per un va<span class=\"_ _1\"></span>lore nozionale al 31 d<span class=\"_ _1\"></span>icembre 2022 di <span class=\"_ _1\"></span>1.400 milioni di Ye<span class=\"_ _1\"></span>n Giapponesi (p<span class=\"_ _1\"></span>ari a Euro 9.953 miglia<span class=\"_ _1\"></span>ia) <span class=\"ls6\">a </span>un tasso annuo par<span class=\"_ _1\"></span>i allo 0,13%, con sc<span class=\"_ _1\"></span>adenza 31 gennaio 2023.<span class=\"_ _1\"></span> Finanziamento Sum<span class=\"_ _1\"></span>itomo Mitsui Trust Ba<span class=\"_ _1\"></span>nk<span class=\"ff1\"> </span>La<span class=\"ls0\"> <span class=\"_ _2\"></span>societ\u00e0 <span class=\"_ _2\"></span>controllata <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _c\"></span>Perm<span class=\"_ _1\"></span>elec <span class=\"_ _2\"></span>Ltd <span class=\"_ _c\"></span>ha <span class=\"_ _2\"></span>sottoscritto <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>finanziamento <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>breve <span class=\"_ _c\"></span>termine <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>Sumitomo <span class=\"_ _0\"></span>Mitsui </span>Trust <span class=\"_ _0\"></span>Bank <span class=\"_ _0\"></span>per complessivi <span class=\"_ _0\"></span>50 <span class=\"_ _0\"></span>milioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Yen <span class=\"_ _0\"></span>Giapponesi (pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>355 <span class=\"_ _0\"></span>migliaia) <span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso annuo <span class=\"_ _0\"></span>dello <span class=\"_ _0\"></span>0,163%<span class=\"ls4\">, </span>con scadenza 31 genn<span class=\"_ _1\"></span>aio 2023. Finanziamento Ban<span class=\"_ _1\"></span>k of Yokohama<span class=\"ff1\"> </span>La societ\u00e0 <span class=\"_ _0\"></span>controllata De <span class=\"_ _0\"></span>Nora Permelec Ltd <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>sottoscritto un <span class=\"_ _0\"></span>finanziamento a <span class=\"_ _0\"></span>breve termine <span class=\"_ _0\"></span>con Bank <span class=\"_ _0\"></span>of Yokohama per comple<span class=\"_ _1\"></span>ssivi 200 <span class=\"_ _1\"></span>milioni di <span class=\"_ _1\"></span>Yen G<span class=\"_ _1\"></span>iapponesi <span class=\"_ _1\"></span>(Euro 1.422 <span class=\"_ _1\"></span>migliaia) a<span class=\"_ _1\"></span>d un <span class=\"_ _1\"></span>tasso annuo <span class=\"_ _1\"></span>dello 0,168<span class=\"_ _1\"></span>%, con <span class=\"_ _1\"></span>scadenza 3<span class=\"_ _1\"></span>1 gennaio 2023. Il <span class=\"_ _0\"></span>debito <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>lessivo <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>De <span class=\"_ _2\"></span>Nora <span class=\"_ _2\"></span>Per<span class=\"_ _1\"></span>melec <span class=\"_ _0\"></span>Ltd <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>dicembre <span class=\"_ _2\"></span>2022 \u00e8 <span class=\"_ _2\"></span>quindi <span class=\"_ _2\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>1.650 <span class=\"_ _2\"></span>milioni <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Yen Giapponesi, pari a Euro <span class=\"_ _1\"></span>11.730 migliaia <span class=\"_ _1\"></span>al cambio di fine eserciz<span class=\"_ _1\"></span>io.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "33.  Debiti commerciali La tabella che segue riporta il prospetto di dettaglio dei debiti commerciali al 31 dicembre 2022 e 2021. Al 31 dicembre 2021 2021 (in Euro migliaia) Non corrente Debiti verso terzi 83 177 Totale debiti commerciali non correnti 83 177 Corrente Debiti verso terzi 79.665    60.456 Debiti verso societ\u00e0 correlate 889 969 Totale debiti commerciali correnti 80.554 61.425 I debiti commerciali al 31 dicembre 2022 si attestano a Euro 80.637 migliaia, (Euro 61.602 migliaia al 31 dicembre 2021). La voce comprende, principalmente, debiti relativi ad acquisti di beni e servizi, con scadenza entro i dodici mesi. Si ritiene che il valore contabile dei debiti commerciali approssimi il loro fair value. 35.  Altri debiti La tabella che segue riporta il prospetto di dettaglio degli altri debiti al 31 dicembre 2022 e 2021. Al 31 dicembre 2022 2021 (in Euro migliaia) Non corrente Ratei e risconti passivi                   -             29 Debiti verso dipendenti              1.357           865 Debiti verso l'erario                 263           248 Anticipi da clienti                     4                8 Altri debiti verso terzi                 316        545 Altri debiti verso societ\u00e0 correlate                 444 488 Totale 2.384 2.183 Corrente Anticipi da clienti 34.482 34.791 Anticipi da societ\u00e0 correlate 33.024 25.722 Ratei e risconti passivi 6.322 5.897 Debiti verso dipendenti 16.493 15.735 Debiti verso istituti previdenziali 2.524 2.286 Debiti per ritenute d'acconto 1.810 1.063 Debiti per IVA 2.745 2.327 Altri debiti verso l'erario 1.963 2.533 Altri debiti verso terzi 2.254 1.888 Totale 101.617 92.242 Totale altri debiti 104.001 94.425 I debiti verso dipendenti si riferiscono alle quote maturate e non ancora liquidate, quali ferie e premi. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "35.  Altri debiti La tabella che segue riporta il prospetto di dettaglio degli altri debiti al 31 dicembre 2022 e 2021. Al 31 dicembre 2022 2021 (in Euro migliaia) Non corrente Ratei e risconti passivi                   -             29 Debiti verso dipendenti              1.357           865 Debiti verso l'erario                 263           248 Anticipi da clienti                     4                8 Altri debiti verso terzi                 316        545 Altri debiti verso societ\u00e0 correlate                 444 488 Totale 2.384 2.183 Corrente Anticipi da clienti 34.482 34.791 Anticipi da societ\u00e0 correlate 33.024 25.722 Ratei e risconti passivi 6.322 5.897 Debiti verso dipendenti 16.493 15.735 Debiti verso istituti previdenziali 2.524 2.286 Debiti per ritenute d'acconto 1.810 1.063 Debiti per IVA 2.745 2.327 Altri debiti verso l'erario 1.963 2.533 Altri debiti verso terzi 2.254 1.888 Totale 101.617 92.242 Totale altri debiti 104.001 94.425 I debiti verso dipendenti si riferiscono alle quote maturate e non ancora liquidate, quali ferie e premi. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "35.  Altri debiti La tabella che segue riporta il prospetto di dettaglio degli altri debiti al 31 dicembre 2022 e 2021. Al 31 dicembre 2022 2021 (in Euro migliaia) Non corrente Ratei e risconti passivi                   -             29 Debiti verso dipendenti              1.357           865 Debiti verso l'erario                 263           248 Anticipi da clienti                     4                8 Altri debiti verso terzi                 316        545 Altri debiti verso societ\u00e0 correlate                 444 488 Totale 2.384 2.183 Corrente Anticipi da clienti 34.482 34.791 Anticipi da societ\u00e0 correlate 33.024 25.722 Ratei e risconti passivi 6.322 5.897 Debiti verso dipendenti 16.493 15.735 Debiti verso istituti previdenziali 2.524 2.286 Debiti per ritenute d'acconto 1.810 1.063 Debiti per IVA 2.745 2.327 Altri debiti verso l'erario 1.963 2.533 Altri debiti verso terzi 2.254 1.888 Totale 101.617 92.242 Totale altri debiti 104.001 94.425 I debiti verso dipendenti si riferiscono alle quote maturate e non ancora liquidate, quali ferie e premi. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-611": {
   "value": "35.  Altri debiti La tabella che segue riporta il prospetto di dettaglio degli altri debiti al 31 dicembre 2022 e 2021. Al 31 dicembre 2022 2021 (in Euro migliaia) Non corrente Ratei e risconti passivi                   -             29 Debiti verso dipendenti              1.357           865 Debiti verso l'erario                 263           248 Anticipi da clienti                     4                8 Altri debiti verso terzi                 316        545 Altri debiti verso societ\u00e0 correlate                 444 488 Totale 2.384 2.183 Corrente Anticipi da clienti 34.482 34.791 Anticipi da societ\u00e0 correlate 33.024 25.722 Ratei e risconti passivi 6.322 5.897 Debiti verso dipendenti 16.493 15.735 Debiti verso istituti previdenziali 2.524 2.286 Debiti per ritenute d'acconto 1.810 1.063 Debiti per IVA 2.745 2.327 Altri debiti verso l'erario 1.963 2.533 Altri debiti verso terzi 2.254 1.888 Totale 101.617 92.242 Totale altri debiti 104.001 94.425 I debiti verso dipendenti si riferiscono alle quote maturate e non ancora liquidate, quali ferie e premi. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "E. INFORMATIVA SUI RISCHI FINANZIARI 36.  Informativa sui rischi finanziari Nell\u2019ambito dei rischi d\u2019impresa, i principali rischi finanziari identificati, monitorati e, per quanto di seguito specificato, attivamente gestiti dal Gruppo, sono i seguenti: \u25cf  rischio di credito, derivante dalla possibilit\u00e0 di default di una controparte; \u25cf  rischio di liquidit\u00e0, derivante dalla mancanza di risorse finanziarie per far fronte agli impegni finanziari; \u25cf  rischio di mercato. Obiettivo del Gruppo \u00e8 il mantenimento nel tempo di una gestione bilanciata della propria esposizione finanziaria, atta a garantire una struttura del passivo in equilibrio con la composizione dell\u2019attivo di bilancio e in grado di assicurare la necessaria flessibilit\u00e0 operativa attraverso l\u2019utilizzo della liquidit\u00e0 generata dalle attivit\u00e0 operative correnti e il ricorso a finanziamenti bancari. Il Gruppo attribuisce grande importanza al presidio dei rischi ed ai sistemi di controllo, quali condizioni per garantire una gestione efficiente dei rischi assunti. Coerentemente con tale obiettivo, il Gruppo ha adottato un sistema di gestione del rischio con strategie, policies e procedure formalizzate che garantisca l\u2019individuazione, la misurazione ed il controllo a livello centrale per l\u2019intero Gruppo del grado di esposizione ai singoli rischi. Le politiche di gestione dei rischi finanziari del Gruppo hanno lo scopo di: -  identificare ed analizzare i rischi ai quali il Gruppo \u00e8 esposto; -  definire  l\u2019architettura  organizzativa,  con  individuazione  delle  unit\u00e0  organizzative  coinvolte,  relative responsabilit\u00e0 e sistema di deleghe; -  individuare i principi di risk management su cui si fonda la gestione operativa dei rischi; -  individuare le tipologie di operazioni ammesse per la copertura dell\u2019esposizione. La seguente nota fornisce indicazioni qualitative e quantitative di riferimento sull\u2019incidenza di tali rischi sul Gruppo. Rischio di credito Il rischio di credito \u00e8 il rischio che un cliente o una delle controparti di uno strumento finanziario causi una perdita finanziaria non adempiendo ad un\u2019obbligazione e deriva principalmente dai crediti commerciali e dagli investimenti finanziari del Gruppo. Il  Gruppo  fronteggia  l\u2019esposizione  al  rischio  di  credito  insito  nella  possibilit\u00e0  di  insolvenza  (default)  e/o  nel deterioramento del merito  creditizio  della  clientela  attraverso  strumenti di  valutazione di ogni singola  controparte mediante una struttura organizzativa dedicata, dotata degli strumenti adeguati a effettuare un costante monitoraggio, a livello giornaliero, del comportamento e del merito creditizio della clientela. Crediti commerciali e altri crediti Il rischio di credito \u00e8 principalmente connesso alla possibilit\u00e0 che i clienti non onorino i propri debiti verso le societ\u00e0 del Gruppo alle scadenze pattuite. Con la maggioranza dei clienti, il Gruppo intrattiene rapporti commerciali storici e le perdite su crediti nel tempo hanno avuto in genere incidenze molto limitate sul fatturato. L\u2019attivit\u00e0 di monitoraggio del rischio di credito verso i clienti avviene in base ad una reportistica che prevede un\u2019analisi dell\u2019esposizione sulla base delle caratteristiche del credito, considerando tra l\u2019altro la dislocazione geografica, il canale di appartenenza, l\u2019anzianit\u00e0 del credito e l\u2019esperienza storica sui pagamenti. Il Gruppo accantona un fondo svalutazione per perdite di valore che riflette la stima delle possibili perdite sui crediti commerciali e sugli altri crediti, le cui componenti principali sono svalutazioni specifiche individuali di esposizioni scadute significative e svalutazioni di esposizioni omogenee per scadenze, sulla base dell\u2019esperienza storica. Investimenti in attivit\u00e0 finanziarie In tale categoria rientrano investimenti in titoli azionari di societ\u00e0 quotate, obbligazioni emesse da societ\u00e0 ad elevato rating, fondi azionari e obbligazionari. In conseguenza della natura e del rating degli emittenti, i rischi di credito legati alla  possibile  inadempienza  di  emittenti  strumenti  finanziari,  iscritti  nell\u2019attivo  patrimoniale,  sono  ritenuti  non significativi. Il valore contabile delle attivit\u00e0 finanziarie rappresenta l\u2019esposizione massima del Gruppo al rischio di credito.  La tabella seguente fornisce i dettagli dell\u2019esposizione creditizia per gli esercizi conclusi al 31 dicembre 2022 e 2021: Al 31 dicembre 2022 2021 (in migliaia di Euro) Crediti commerciali 123.421 139.974 Investimenti in attivit\u00e0 finanziarie 10.945 3.233 Altri crediti   199.054 62.97 Cassa e altre disponibilit\u00e0 liquide equivalenti 174.129 73.84 Totale 507.549                    280.021 In considerazione della natura, caratteristiche e diversificazione dei titoli obbligazionari, dei fondi obbligazionari e monetari e delle azioni che rientrano negli \u201cInvestimenti in attivit\u00e0 finanziarie\u201d, si ritiene che le variazioni del fair value intervenute durante il periodo e cumulativamente non siano dipendenti da variazioni del rischio credito degli emittenti valori mobiliari. L\u2019anzianit\u00e0 dei crediti commerciali per gli esercizi conclusi al 31 dicembre 2022 e 2021 \u00e8 la seguente: Al 31 dicembre % Scaduto al 31 dicembre 2022 2021 2022 2021 (in migliaia di Euro, ad eccezione dei valori percentuali) Crediti commerciali non ancora scaduti 85.700 104.200 69,4% 74,4% Scaduti da 1-30 giorni 19.009 19.851 15,4% 14,2% Scaduti da 31-120 giorni 12.934 9.466 10,5% 6,8% Scaduti da oltre 120 giorni 5.778 6.457 4,7% 4,6% Crediti commerciali totali 123.421 139.974 100,0% 100,0% Si ritiene che non esistano i presupposti per l\u2019 inesigibilit\u00e0 dei crediti commerciali scaduti, laddove non sono stati effettuati accantonamenti fondati su specifiche valutazioni sulla recuperabilit\u00e0 degli stessi.    Rischio di liquidit\u00e0 Il  rischio di liquidit\u00e0 \u00e8 rappresentato  dalla  possibilit\u00e0  che  il  Gruppo  sia  incapace di reperire le risorse finanziarie necessarie a garantire l\u2019operativit\u00e0 corrente e l\u2019adempimento degli obblighi in scadenza, o che le stesse siano disponibili a costi elevati. L\u2019approccio del Gruppo nella gestione della liquidit\u00e0 prevede di garantire, per quanto possibile, che vi siano sempre fondi  sufficienti  per  adempiere  alle  proprie  obbligazioni  alla  scadenza,  sia  in  condizioni  normali  che  di  tensione finanziaria, senza dover sostenere oneri esorbitanti o rischiare di danneggiare la propria reputazione.  129  * La differenza tra il totale dei debiti finanziari verso banche e la somma delle scadenze per anno \u00e8 dovuta alle Upfront Fees che, pagate alla data di stipula del contratto di finanziamento, vengono presentate nel bilancio a diminuzione del debito complessivo secondo il criterio del costo ammortizzato.  Il management ritiene che i  fondi  e le  linee di credito attualmente disponibili, oltre  a  quelli che saranno generati dall\u2019attivit\u00e0 operativa e di finanziamento, consentiranno al Gruppo di soddisfare i suoi fabbisogni derivanti dall\u2019attivit\u00e0 di investimento, di gestione del capitale circolante e di rimborso dei debiti alla loro naturale scadenza. Gestione del capitale La gestione del capitale del Gruppo \u00e8 volta a garantire un solido rating creditizio e adeguati livelli degli indicatori di capitale per supportare i piani di investimento, nel rispetto degli impegni contrattuali assunti con i finanziatori. Il  Gruppo  si  dota  del capitale necessario per finanziare i fabbisogni  di  sviluppo dei  business  e  di  funzionamento operativo; le fonti di finanziamento si articolano in un mix bilanciato di capitale di rischio e di capitale di debito, per garantire un\u2019equilibrata struttura finanziaria e la minimizzazione del costo complessivo del capitale, con conseguente vantaggio di tutti gli stakeholders. La remunerazione del capitale di rischio \u00e8 monitorata sulla base dell\u2019andamento del mercato e delle performance del business, una volta soddisfatte tutte le altre obbligazioni, tra cui il servizio del debito; pertanto, al fine di garantire un\u2019adeguata remunerazione del capitale, la salvaguardia della continuit\u00e0 aziendale e lo sviluppo dei business, il Gruppo monitora costantemente l\u2019evoluzione del livello di indebitamento in rapporto al patrimonio netto, all\u2019andamento del business e alle previsioni dei flussi di cassa attesi, nel breve e nel medio lungo periodo. Rischio di mercato  Il rischio di mercato \u00e8 il rischio che i flussi finanziari futuri di uno strumento finanziario fluttino in seguito a variazioni dei prezzi di mercato, dovute a variazioni dei tassi di cambio, di interesse e ad altri rischi di prezzo. L\u2019obiettivo della gestione  del  rischio  di  mercato  \u00e8  la  gestione  e  il  controllo  dell\u2019esposizione  del  Gruppo  a  tale  rischio  entro  livelli accettabili ottimizzando, allo stesso tempo, il rendimento degli investimenti.  Il Gruppo negozia strumenti derivati nel corso del normale svolgimento della propria attivit\u00e0 e assume anche passivit\u00e0 finanziarie per gestire il rischio di mercato. Tali operazioni sono effettuate al fine di gestire la volatilit\u00e0 dei risultati e quindi non hanno nessun intento speculativo. Rischio di cambio Il Gruppo opera internazionalmente sia come acquirente di merci e lavorazioni che come venditore dei prodotti e servizi ed  \u00e8  quindi  esposto  al  rischio  valutario  derivante  dalle fluttuazioni  delle  valute  con  cui  avvengono le  transazioni commerciali, in particolare il dollaro statunitense. \u00c8 politica del Gruppo mantenere un coerente equilibrio tra attivit\u00e0 e fatturazioni attive in valuta e le passivit\u00e0 e fatturazioni passive. Al 31 dicembre 2022 risultano in essere contratti derivati su valute stipulati dal Gruppo a fronte di finanziamenti espressi in USD. Si veda la nota 21 per ulteriori dettagli.  Sensitivity analysis Con  riferimento  a  tali  finanziamenti,  l\u2019effetto  di  un'ipotetica,  istantanea  e  sfavorevole  variazione  di  cinque  punti percentuali del tasso di cambio USD / Euro risulterebbe in un impatto a conto economico nell\u2019ordine di Euro 1 milione nel 2022 (Euro 1,9 milioni nel 2021). Rischio tasso di interesse Il rischio tasso di interesse afferisce in particolare, quanto agli investimenti in attivit\u00e0 finanziarie, agli effetti che le variazioni nei tassi di interesse hanno sul prezzo delle suddette attivit\u00e0; svalutazioni e rivalutazioni dei prezzi di tali 130 attivit\u00e0 sono addebitate/accreditate alternativamente a  conto  economico o direttamente  a  patrimonio netto.  Quanto  invece alle passivit\u00e0 finanziarie, il rischio di variazioni dei tassi di interesse ha effetti sul conto economico determinando  un minor o maggior costo per oneri finanziari.  Sensitivity analysis  Gli strumenti finanziari detenuti dal Gruppo sono principalmente assoggettati a tasso variabile.  La situazione del Gruppo per gli esercizi chiusi al 31 dicembre 2022 e 2021 \u00e8 stata riassunta nella tabella sottostante.  Al 31 dicembre  2022 2021 (in migliaia di Euro) Passivit\u00e0 finanziarie  (*) (276.402)  (263.332)  Passivit\u00e0 finanziarie coperte  -  129.370  Passivit\u00e0 finanziarie a tasso fisso  11.730  108.190 Passivit\u00e0 finanziarie esposte al rischio di tasso  (264.672)  (25.772)  Attivit\u00e0 finanziarie esposte al rischio di tasso  179.052  75.166  Totale  (85.620)  49.394  (*) Il valore delle passivit\u00e0 finanziarie riportato in tabella \u00e8 relativo ai flussi finanziari contrattuali e pertanto si differenzia rispetto al valore contabile  a causa delle Upfront Fees che, pagate alla data di stipula del contratto di finanziamento, vengono presentate nel bilancio a diminuzione del debito  complessivo.  L\u2019effetto di un\u2019 ipotetica, istantanea e sfavorevole variazione di un punto percentuale del livello dei tassi di interesse risulterebbe un impatto negativo a conto economico nell\u2019ordine di Euro 2,6 milioni nell\u2019esercizio chiuso al 31 dicembre  2022, rispetto a Euro 0,3 milioni nell\u2019esercizio chiuso al 31 dicembre 2021. Altri rischi di prezzo  Il Gruppo \u00e8 esposto al rischio prezzo per quanto concerne gli acquisti e le vendite di materiali e componenti strategici,  il cui prezzo d\u2019acquisto \u00e8 soggetto alla volatilit\u00e0 del mercato. In particolare, nel corso dell\u2019ultimo triennio, diversi settori, compresi quelli da cui il Gruppo si approvvigiona, hanno registrato un aumento del prezzo di materiali strategici, altre  materie  prime  di  base  e  componenti  strategici  avanzati,  che  ha  portato  ad  un  rapido  aumento  dei  prezzi,  ad  un  conseguente incremento dei costi di acquisto nonch\u00e9 a problematiche nella catena di fornitura. Per fronteggiare tali  difficolt\u00e0, il Gruppo ha proceduto con maggiori acquisti di materiali strategici, che hanno determinato un incremento  delle rimanenze di magazzino e conseguentemente influito negativamente sulla posizione finanziaria netta del Gruppo. Grazie al fatto che una parte dei contratti sottoscritti con i clienti prevedono un adeguamento dei prezzi di vendita in  base alla variazione del costo dei materiali strategici e grazie al potere commerciale che consente al Gruppo di trasferire  gli incrementi dei costi sui prezzi di vendita (pass-through), il Gruppo \u00e8 riuscito a non subire effetti negativi sulla  situazione economica. Gli altri rischi di prezzo riguardano inoltre la possibilit\u00e0 che il fair value di uno strumento finanziario possa variare per  motivi differenti dal variare dei tassi di interesse o di cambio.  Il Gruppo \u00e8 esposto al rischio prezzo in quanto detentore  di titoli di capitale  (azioni) esposti tra gli investimenti in attivit\u00e0 finanziarie. Considerata l\u2019inconsistenza dei  valori  assoluti degli strumenti finanziari posseduti dal Gruppo non si ritiene necessaria l\u2019analisi di sensitivit\u00e0.",
   "dimensions": {
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    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "Rischio di cred<span class=\"_ _1\"></span>ito<span class=\"_ _68\"> </span> Il <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>credito <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _2\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>rischio <span class=\"_ _c\"></span>che <span class=\"_ _c\"></span>un <span class=\"_ _2\"></span>cliente <span class=\"_ _c\"></span>o <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>controparti <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>uno <span class=\"_ _c\"></span>strumento <span class=\"_ _2\"></span>finanziario <span class=\"_ _2\"></span>causi <span class=\"_ _c\"></span>una <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span>dita<span class=\"_ _1\"></span> finanziaria <span class=\"_ _2\"></span>non <span class=\"_ _c\"></span>adempiendo <span class=\"_ _2\"></span>ad <span class=\"_ _c\"></span>un\u2019obbligazione <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _c\"></span>der<span class=\"_ _1\"></span>iva <span class=\"_ _c\"></span>principalmente <span class=\"_ _2\"></span>dai <span class=\"_ _c\"></span>crediti <span class=\"_ _2\"></span>commerciali <span class=\"_ _c\"></span>e <span class=\"_ _2\"></span>dagli <span class=\"_ _c\"></span>investimenti<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>finanziari del Gru<span class=\"_ _1\"></span>ppo.<span class=\"_ _68\"> </span> Il <span class=\"_ _e\"> </span>Gruppo <span class=\"_ _e\"> </span>fronteggia <span class=\"_ _b\"> </span>l\u2019esposizione <span class=\"_ _e\"> </span>al <span class=\"_ _b\"> </span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _b\"> </span>di <span class=\"_ _e\"> </span>credito <span class=\"_ _e\"> </span>insito <span class=\"_ _e\"> </span>nella <span class=\"_ _b\"> </span>possibilit\u00e0 <span class=\"_ _e\"> </span>di <span class=\"_ _e\"> </span>insolvenza <span class=\"_ _e\"> </span>(<span class=\"_ _0\"></span><span class=\"ff7\">default<span class=\"ff2\">) <span class=\"_ _b\"> </span>e/<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>nel<span class=\"_ _1\"></span> </span></span>deterioramento <span class=\"_ _5\"></span>del <span class=\"_ _d\"></span>merito <span class=\"_ _5\"> </span>creditizio <span class=\"_ _5\"> </span>della <span class=\"_ _5\"> </span>clientela <span class=\"_ _5\"> </span>attraverso <span class=\"_ _5\"> </span>strumenti <span class=\"_ _5\"></span>di <span class=\"_ _5\"> </span>valutazione <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>ogni <span class=\"_ _5\"></span>singola <span class=\"_ _5\"> </span>controparte<span class=\"_ _68\"> </span> mediante <span class=\"_ _0\"></span>una struttura <span class=\"_ _0\"></span>organizzativa <span class=\"_ _0\"></span>dedicat<span class=\"_ _1\"></span>a, <span class=\"_ _0\"></span>dotata <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>strumenti adeguati <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>effettuare <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>costante monitoraggio, a<span class=\"_ _68\"> </span> livello giornaliero, de<span class=\"_ _1\"></span>l comportamento<span class=\"_ _1\"></span> e del merito cre<span class=\"_ _1\"></span>ditizio della clientela.<span class=\"_ _68\"> </span> Crediti commerc<span class=\"_ _1\"></span>iali e altri cred<span class=\"_ _1\"></span>iti<span class=\"_ _68\"> </span> Il <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>principal<span class=\"_ _1\"></span>mente <span class=\"_ _2\"></span>conness<span class=\"_ _1\"></span>o <span class=\"_ _0\"></span>alla <span class=\"_ _2\"></span>possibilit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>onorino <span class=\"_ _0\"></span>i <span class=\"_ _2\"></span>propri <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>verso <span class=\"_ _2\"></span>le <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _1\"></span> del Gruppo alle sc<span class=\"_ _1\"></span>adenze pattuite.  Con la <span class=\"_ _1\"></span>maggioranza<span class=\"_ _1\"></span> dei c<span class=\"_ _1\"></span>lienti, i<span class=\"_ _1\"></span>l Gruppo <span class=\"_ _1\"></span>intrattien<span class=\"_ _1\"></span>e rapporti <span class=\"_ _1\"></span>commercia<span class=\"_ _1\"></span>li storici <span class=\"_ _1\"></span>e le<span class=\"_ _1\"></span> perdite <span class=\"_ _1\"></span>su cred<span class=\"_ _1\"></span>iti nel <span class=\"_ _1\"></span>tempo hann<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span> avuto <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>genere <span class=\"_ _2\"></span>incidenze <span class=\"_ _2\"></span>molto <span class=\"_ _2\"></span>limitate <span class=\"_ _2\"></span>sul <span class=\"_ _c\"></span>fatturato. <span class=\"_ _2\"></span>L\u2019attivit\u00e0 <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>monitoraggio <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>rischio <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>credito <span class=\"_ _c\"></span>verso <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti<span class=\"_ _68\"> </span> avviene <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>report<span class=\"_ _1\"></span>istica <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>prevede <span class=\"_ _2\"></span>un\u2019analisi <span class=\"_ _0\"></span>dell\u2019esposizione <span class=\"_ _2\"></span>sulla <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>delle <span class=\"_ _0\"></span>caratteristiche <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>credito,<span class=\"_ _68\"> </span> considerando <span class=\"_ _4\"></span>tra <span class=\"_ _4\"></span>l\u2019<span class=\"_ _0\"></span>altro <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>dislocazione <span class=\"_ _4\"></span>geografica, <span class=\"_ _1\"></span>il <span class=\"_ _4\"></span>canale <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>appartenen<span class=\"_ _1\"></span>za, <span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>\u2019anzi<span class=\"_ _1\"></span>anit\u00e0 <span class=\"_ _1\"></span>del <span class=\"_ _4\"></span>credito <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>l\u2019esperienza <span class=\"_ _4\"></span>storic<span class=\"ff2 ls6\">a<span class=\"_ _68\"> </span></span><span class=\"ff2 ls6\"> </span>sui pagamenti.<span class=\"_ _68\"> </span> Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _2\"></span>accantona <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>fondo <span class=\"_ _2\"></span>svalutazione <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>valore <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iflette <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>stima <span class=\"_ _0\"></span>delle <span class=\"_ _2\"></span>possibili <span class=\"_ _2\"></span>perdite <span class=\"_ _0\"></span>sui <span class=\"_ _2\"></span>credit<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span> commerciali <span class=\"_ _2\"></span>e <span class=\"_ _d\"></span>sugli <span class=\"_ _2\"></span>altri <span class=\"_ _d\"></span>credit<span class=\"_ _1\"></span>i, <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>compon<span class=\"_ _1\"></span>enti <span class=\"_ _c\"></span>principali <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>svalutazioni<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>specifiche <span class=\"_ _c\"></span>individuali <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>esposizioni<span class=\"_ _68\"> </span> scadut<span class=\"ff5\">e significat<span class=\"_ _1\"></span>ive e svalutazioni di<span class=\"_ _1\"></span> esposizioni omo<span class=\"_ _1\"></span>genee per scadenze, su<span class=\"_ _1\"></span>lla base dell\u2019espe<span class=\"_ _1\"></span>rienza storica.<span class=\"ff2\"> </span></span><div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-0.01159668px;\"><div class=\"t m0 x2 h2 y8e5 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x116 h3 y12d ff2 fs0 fc0 sc0 ls0 ws0\">127 </div><div class=\"t m0 x2 h3 yf5 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h19 y97c ff7 fs0 fc0 sc0 ls0 ws0\">Investimenti in a<span class=\"_ _1\"></span>ttivit\u00e0 finanzia<span class=\"_ _1\"></span>rie<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yda8 ff2 fs0 fc0 sc0 ls0 ws0\">In <span class=\"_ _2\"></span>tale <span class=\"_ _2\"></span>categoria <span class=\"_ _2\"></span>rientrano <span class=\"_ _0\"></span>investimenti <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>titoli <span class=\"_ _2\"></span>azionari <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>quotate, <span class=\"_ _2\"></span>obbligazioni <span class=\"_ _2\"></span>emesse <span class=\"_ _2\"></span>da <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _2\"></span>ad <span class=\"_ _d\"></span>elevat<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yc28 ff2 fs0 fc0 sc0 ls0 ws0\">rating, fondi azionari <span class=\"_ _0\"></span>e obbligazionari. In conseguenza della natura e <span class=\"_ _0\"></span>del rating <span class=\"_ _0\"></span>degli emittenti, i rischi <span class=\"_ _0\"></span>di credito legati<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 hb yda9 ff5 fs0 fc0 sc0 ls0 ws0\">alla <span class=\"_ _e\"> </span>possibile <span class=\"_ _b\"> </span>inadempienza <span class=\"_ _b\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>emittenti <span class=\"_ _e\"> </span>strumenti <span class=\"_ _b\"> </span>finanziari, <span class=\"_ _b\"> </span>iscritti <span class=\"_ _e\"> </span>nell\u2019attivo <span class=\"_ _e\"> </span>patrimoniale, <span class=\"_ _b\"> </span>sono <span class=\"_ _e\"> </span>ritenuti <span class=\"_ _b\"> </span>non<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 ydd5 ff2 fs0 fc0 sc0 ls0 ws0\">significativi.<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 ydaa ff5 fs0 fc0 sc0 ls0 ws0\">Il valore contabi<span class=\"_ _1\"></span>le delle attivit\u00e0 finan<span class=\"_ _1\"></span>ziarie rappresenta <span class=\"_ _1\"></span>l\u2019esposizione massim<span class=\"_ _1\"></span>a del Gruppo al ris<span class=\"_ _1\"></span>chio di credito<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span><span class=\"ff2\"> </span></div><div class=\"t m0 x2 h3 ydd6 ff5 fs0 fc0 sc0 ls0 ws0\">La tabella seguente<span class=\"_ _1\"></span> fornisce i det<span class=\"_ _1\"></span>tagli dell\u2019esposizione<span class=\"_ _1\"></span> creditizia per gli eserc<span class=\"_ _1\"></span>izi conclusi al 3<span class=\"_ _1\"></span>1 dicembre 202<span class=\"ff2\">2 e 2021:<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span></div></div><div class=\"c w24f he1\" style=\"left:361.39014px; bottom:834.5624px;\"><div class=\"t m0 x4a h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w162 hde\" style=\"left:361.39014px; bottom:820.3664px;\"><div class=\"t m0 xbf h30 y846 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w250 hde\" style=\"left:561.42114px; bottom:820.3664px;\"><div class=\"t m0 x2f h30 y846 ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w24f he1\" style=\"left:361.39014px; bottom:806.3264px;\"><div class=\"t m0 x11d he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w24e h15f\" style=\"left:0.003112793px; bottom:780.2354px;\"><div class=\"t m0 x68 h21 ye98 ff2 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _68\"> </span> </div></div><div class=\"c w162 h15f\" style=\"left:361.39014px; bottom:780.2354px;\"><div class=\"t m0 x70 h21 ye98 ff2 fs7 fc0 sc0 ls0 ws0\">123.421<span class=\"_ _68\"> </span> </div></div><div class=\"c w250 h15f\" style=\"left:561.42114px; bottom:780.2354px;\"><div class=\"t m0 x51 h21 ye98 ff2 fs7 fc0 sc0 ls0 ws0\">139.974<span class=\"_ _68\"> </span>     </div></div><div class=\"c w24e hde\" style=\"left:0.003112793px; bottom:760.2674px;\"><div class=\"t m0 x68 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">Investimenti in attivit\u00e0 finanziarie<span class=\"_ _68\"> </span> </div></div><div class=\"c w162 hde\" style=\"left:361.39014px; bottom:760.2674px;\"><div class=\"t m0 x70 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">10.945<span class=\"_ _68\"> </span> </div></div><div class=\"c w250 hde\" style=\"left:561.42114px; bottom:760.2674px;\"><div class=\"t m0 x129 h21 y846 ff2 fs7 fc0 sc0 ls0 ws0\">3.233<span class=\"_ _68\"> </span> </div></div><div class=\"c w24e he5\" style=\"left:0.003112793px; bottom:732.6554px;\"><div class=\"t m0 x68 h21 yf5 ff2 fs7 fc0 sc0 ls0 ws0\">Altri crediti </div></div><div class=\"c w162 he5\" style=\"left:361.39014px; bottom:732.6554px;\"><div class=\"t m0 x40 h21 yf5 ff2 fs7 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">199.054<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span></div></div><div class=\"c w250 he5\" style=\"left:561.42114px; bottom:732.6554px;\"><div class=\"t m0 x104 h21 yf5 ff2 fs7 fc0 sc0 ls0 ws0\">62.97<span class=\"_ _68\"> </span>1 </div></div><div class=\"c w24e h160\" style=\"left:0.003112793px; bottom:697.2434px;\"><div class=\"t m0 x68 h21 y3ad ff2 fs7 fc0 sc0 ls0 ws0\">Cassa e altre disponibilit\u00e0 liquide equivalenti<span class=\"_ _68\"> </span> </div></div><div class=\"c w162 h160\" style=\"left:361.39014px; bottom:697.2434px;\"><div class=\"t m0 x70 h21 y3ad ff2 fs7 fc0 sc0 ls0 ws0\">174.129<span class=\"_ _68\"> </span> </div></div><div class=\"c w250 h160\" style=\"left:561.42114px; bottom:697.2434px;\"><div class=\"t m0 x104 h21 y3ad ff2 fs7 fc0 sc0 ls0 ws0\">73.84<span class=\"_ _68\"> </span>3 </div></div><div class=\"c w24e he1\" style=\"left:0.003112793px; bottom:683.8274px;\"><div class=\"t m0 x68 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">Totale<span class=\"_ _68\"> </span> </div></div><div class=\"c w162 he1\" style=\"left:361.39014px; bottom:683.8274px;\"><div class=\"t m0 x70 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">507.549 </div></div><div class=\"c w250 he1\" style=\"left:561.42114px; bottom:683.8274px;\"><div class=\"t m0 x32 h30 y11b ff4 fs7 fc0 sc0 ls0 ws0\">                    280.021<span class=\"_ _68\"> </span> </div></div><div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-0.01159668px;\"><div class=\"t m0 x2 h3 ybf5 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 y109 ff2 fs0 fc0 sc0 ls0 ws0\">In <span class=\"_ _d\"></span>considerazion<span class=\"_ _1\"></span>e <span class=\"_ _d\"></span>della <span class=\"_ _d\"></span>natura, <span class=\"_ _d\"></span>ca<span class=\"_ _1\"></span>ratteristiche <span class=\"_ _d\"></span>e <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span>versifica<span class=\"_ _1\"></span>zione <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>titoli <span class=\"_ _d\"></span>obb<span class=\"_ _1\"></span>ligazionari, <span class=\"_ _c\"></span>dei <span class=\"_ _d\"></span>fondi <span class=\"_ _d\"></span>obbligazionari <span class=\"_ _d\"></span>e<span class=\"_ _1\"></span> </div><div class=\"t m0 x2 h3 y7a8 ff5 fs0 fc0 sc0 ls0 ws0\">monetari <span class=\"_ _1\"></span>e d<span class=\"_ _1\"></span>elle a<span class=\"_ _1\"></span>zioni ch<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>rientrano ne<span class=\"_ _1\"></span>gli \u201cI<span class=\"_ _1\"></span>nvestimenti <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>attivit\u00e0 <span class=\"_ _1\"></span>finanziarie\u201d, <span class=\"_ _1\"></span>si <span class=\"_ _1\"></span>ritiene <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le v<span class=\"_ _1\"></span>ariazioni <span class=\"_ _1\"></span>del <span class=\"ff7\">fair value<span class=\"_ _1\"></span><span class=\"ff2\"> </span></span></div><div class=\"t m0 x2 h3 y7a9 ff2 fs0 fc0 sc0 ls0 ws0\">intervenute <span class=\"_ _0\"></span>durante<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>periodo e <span class=\"_ _0\"></span>cumulativamente non <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>dipenden<span class=\"_ _1\"></span>ti <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>variazioni del <span class=\"_ _0\"></span>rischio credito <span class=\"_ _0\"></span>degli emittenti<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 ye99 ff2 fs0 fc0 sc0 ls0 ws0\">valori mobilia<span class=\"_ _1\"></span>ri.<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 he ye9a ff5 fs0 fc0 sc0 ls0 ws0\">L\u2019anzianit\u00e0 dei c<span class=\"_ _1\"></span>rediti commercial<span class=\"_ _1\"></span>i<span class=\"ff4\"> <span class=\"ff2\">per gli esercizi conclus<span class=\"_ _1\"></span>i al 31 dicembre 2022 e 2021 \u00e8 <span class=\"_ _1\"></span>la seguente:<span class=\"_ _68\"> </span></span></span><span class=\"ff4\"><span class=\"ff2\"> </span></span></div><div class=\"t m0 x2 h3 y24a ff2 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w251 h161\" style=\"left:202.86812px; bottom:471.4854px;\"><div class=\"t m0 x16 h30 ye9b ff4 fs7 fc0 sc0 ls0 ws0\">Al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w252 h161\" style=\"left:410.68613px; bottom:471.4854px;\"><div class=\"t m0 x39 h30 ye9b ff4 fs7 fc0 sc0 ls0 ws0\">% Scaduto al 31 dicembre<span class=\"_ _68\"> </span> </div></div><div class=\"c w19a h161\" style=\"left:202.86812px; bottom:448.3974px;\"><div class=\"t m0 x71 h30 y4cd ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ff13 ls0\">2<span class=\"ff4\"> </span></span></div></div><div class=\"c w254 h161\" style=\"left:311.1581px; bottom:448.3974px;\"><div class=\"t m0 x32 h30 y4cd ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ff13 ls0\">1<span class=\"ff2\"> </span></span></div></div><div class=\"c w255 h161\" style=\"left:410.68613px; bottom:448.3974px;\"><div class=\"t m0 x32 h30 y4cd ff4 fs7 fc0 sc0 ls2 ws0\">202<span class=\"ff13 ls0\">2<span class=\"ff4\"> </span></span></div></div><div class=\"c w256 h161\" style=\"left:512.74915px; bottom:448.3974px;\"><div class=\"t m0 x17 h30 y4cd ff4 fs7 fc0 sc0 ls2 ws0\">20<span class=\"ff13 ls14\">21<span class=\"ff2 ls0\"> </span></span></div></div><div class=\"c w257 h161\" style=\"left:202.86812px; bottom:425.30942px;\"><div class=\"t m0 xbf h30 ye9b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro, ad eccezione dei valori percentuali)<span class=\"ff4\"> </span></div></div><div class=\"c w21 h2d\" style=\"left:0.003112793px; bottom:403.9374px;\"><div class=\"t m0 x68 h21 y45f ff2 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali non ancora scaduti<span class=\"_ _68\"> </span> </div></div><div class=\"c w19a h2d\" style=\"left:202.86812px; bottom:403.9374px;\"><div class=\"t m0 x31 h21 y421 ff2 fs7 fc0 sc0 ls0 ws0\">85.700<span class=\"_ _68\"> </span> </div></div><div class=\"c w254 h2d\" style=\"left:311.1581px; bottom:403.9374px;\"><div class=\"t m0 x15 h21 y45f ff2 fs7 fc0 sc0 ls0 ws0\">104.200<span class=\"_ _68\"> </span> </div></div><div class=\"c w255 h2d\" style=\"left:410.68613px; bottom:403.9374px;\"><div class=\"t m0 x10 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">69,4%<span class=\"_ _68\"> </span> </div></div><div class=\"c w256 h2d\" style=\"left:512.74915px; bottom:403.9374px;\"><div class=\"t m0 x4d h21 y45f ff2 fs7 fc0 sc0 ls0 ws0\">74,4%<span class=\"_ _68\"> </span> </div></div><div class=\"c w21 h162\" style=\"left:0.003112793px; bottom:382.4094px;\"><div class=\"t m0 x68 h21 y67d ff2 fs7 fc0 sc0 ls0 ws0\">Scaduti da 1-30 giorni<span class=\"_ _68\"> </span> </div></div><div class=\"c w19a h162\" style=\"left:202.86812px; bottom:382.4094px;\"><div class=\"t m0 x31 h21 y421 ff2 fs7 fc0 sc0 ls0 ws0\">19.009<span class=\"_ _68\"> </span> </div></div><div class=\"c w254 h162\" style=\"left:311.1581px; bottom:382.4094px;\"><div class=\"t m0 xa2 h21 y67d ff2 fs7 fc0 sc0 ls0 ws0\">19.851<span class=\"_ _68\"> </span> </div></div><div class=\"c w255 h162\" style=\"left:410.68613px; bottom:382.4094px;\"><div class=\"t m0 x10 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">15,4%<span class=\"_ _68\"> </span> </div></div><div class=\"c w256 h162\" style=\"left:512.74915px; bottom:382.4094px;\"><div class=\"t m0 x4d h21 y67d ff2 fs7 fc0 sc0 ls0 ws0\">14,2%<span class=\"_ _68\"> </span> </div></div><div class=\"c w21 h163\" style=\"left:0.003112793px; bottom:360.9984px;\"><div class=\"t m0 x68 h21 yea0 ff2 fs7 fc0 sc0 ls0 ws0\">Scaduti da 31-120 giorni<span class=\"_ _68\"> </span> </div></div><div class=\"c w19a h163\" style=\"left:202.86812px; bottom:360.9984px;\"><div class=\"t m0 x31 h21 y421 ff2 fs7 fc0 sc0 ls0 ws0\">12.934<span class=\"_ _68\"> </span> </div></div><div class=\"c w254 h163\" style=\"left:311.1581px; bottom:360.9984px;\"><div class=\"t m0 x31 h21 yea0 ff2 fs7 fc0 sc0 ls0 ws0\">9.466<span class=\"_ _68\"> </span> </div></div><div class=\"c w255 h163\" style=\"left:410.68613px; bottom:360.9984px;\"><div class=\"t m0 x10 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">10,5%<span class=\"_ _68\"> </span> </div></div><div class=\"c w256 h163\" style=\"left:512.74915px; bottom:360.9984px;\"><div class=\"t m0 x101 h21 yea0 ff2 fs7 fc0 sc0 ls0 ws0\">6,8%<span class=\"_ _68\"> </span> </div></div><div class=\"c w21 h161\" style=\"left:0.003112793px; bottom:338.5344px;\"><div class=\"t m0 x68 h21 ye9b ff2 fs7 fc0 sc0 ls0 ws0\">Scaduti da oltre 120 giorni<span class=\"_ _68\"> </span> </div></div><div class=\"c w19a h161\" style=\"left:202.86812px; bottom:338.5344px;\"><div class=\"t m0 x36 h21 y40e ff2 fs7 fc0 sc0 ls0 ws0\">5.778<span class=\"_ _68\"> </span> </div></div><div class=\"c w254 h161\" style=\"left:311.1581px; bottom:338.5344px;\"><div class=\"t m0 x31 h21 ye9b ff2 fs7 fc0 sc0 ls0 ws0\">6.457<span class=\"_ _68\"> </span> </div></div><div class=\"c w255 h161\" style=\"left:410.68613px; bottom:338.5344px;\"><div class=\"t m0 x30 h21 y672 ff2 fs7 fc0 sc0 ls0 ws0\">4,7%<span class=\"_ _68\"> </span> </div></div><div class=\"c w256 h161\" style=\"left:512.74915px; bottom:338.5344px;\"><div class=\"t m0 x101 h21 ye9b ff2 fs7 fc0 sc0 ls0 ws0\">4,6%<span class=\"_ _68\"> </span> </div></div><div class=\"c w21 h161\" style=\"left:0.003112793px; bottom:315.4464px;\"><div class=\"t m0 x68 h30 ye9b ff4 fs7 fc0 sc0 ls0 ws0\">Crediti commerciali totali<span class=\"ff2\"> </span></div></div><div class=\"c w19a h161\" style=\"left:202.86812px; bottom:315.4464px;\"><div class=\"t m0 xa2 h30 ye9b ff4 fs7 fc0 sc0 ls0 ws0\">123.421<span class=\"_ _68\"> </span> </div></div><div class=\"c w254 h161\" style=\"left:311.1581px; bottom:315.4464px;\"><div class=\"t m0 x15 h30 ye9b ff4 fs7 fc0 sc0 ls0 ws0\">139.974<span class=\"ff2\"> </span></div></div><div class=\"c w255 h161\" style=\"left:410.68613px; bottom:315.4464px;\"><div class=\"t m0 x15 h30 ye9b ff4 fs7 fc0 sc0 ls0 ws0\">100,0%<span class=\"_ _68\"> </span> </div></div><div class=\"c w256 h161\" style=\"left:512.74915px; bottom:315.4464px;\"><div class=\"t m0 x2f h30 ye9b ff4 fs7 fc0 sc0 ls0 ws0\">100,0%<span class=\"ff2\"> </span></div></div>Si <span class=\"_ _d\"></span>ritiene <span class=\"_ _d\"></span>che <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>es<span class=\"_ _1\"></span>istano <span class=\"_ _d\"></span>i <span class=\"_ _d\"></span>presupposti <span class=\"_ _d\"></span>per <span class=\"_ _d\"></span>l<span class=\"ff5\">\u2019</span> <span class=\"_ _d\"></span>inesigibilit\u00e0 <span class=\"_ _d\"></span>dei <span class=\"_ _d\"></span>cred<span class=\"_ _1\"></span>iti <span class=\"_ _d\"></span>commerciali <span class=\"_ _d\"></span>scadut<span class=\"_ _1\"></span>i, <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>addove <span class=\"_ _d\"></span>non <span class=\"_ _d\"></span>s<span class=\"_ _1\"></span>ono <span class=\"_ _d\"></span>stati<span class=\"_ _1\"></span> effettuati accanto<span class=\"_ _1\"></span>namenti fondat<span class=\"_ _1\"></span>i su specifiche valu<span class=\"_ _1\"></span>tazioni sulla recupe<span class=\"_ _1\"></span>rabilit\u00e0 degli stessi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "Rischio di liquid<span class=\"_ _1\"></span>it\u00e0<span class=\"_ _68\"> </span> Il <span class=\"_ _5\"> </span>rischio <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>liquidit\u00e0 <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _5\"></span>rappresentato<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>dalla <span class=\"_ _10\"> </span>possibilit<span class=\"_ _1\"></span>\u00e0 <span class=\"_ _5\"> </span>che <span class=\"_ _5\"> </span>il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _5\"> </span>sia <span class=\"_ _5\"> </span>incapace <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>reperire <span class=\"_ _d\"></span>l<span class=\"_ _0\"></span>e <span class=\"_ _5\"></span>risorse <span class=\"_ _d\"></span>finanziarie<span class=\"_ _68\"> </span> necessarie <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>garantire<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>\u2019operativit\u00e0 <span class=\"_ _1\"></span>corrente<span class=\"_ _1\"></span> e <span class=\"_ _4\"></span>l\u2019adempimento <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>obblighi<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span> sca<span class=\"_ _1\"></span>denza, <span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>le <span class=\"_ _1\"></span>stesse <span class=\"_ _1\"></span>siano <span class=\"_ _4\"></span>disponibili<span class=\"_ _68\"> </span> a costi elevati.<span class=\"_ _68\"> </span> L\u2019approccio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>nella <span class=\"_ _2\"></span>gestione <span class=\"_ _2\"></span>del<span class=\"ff2\">la <span class=\"_ _c\"></span>liquidit\u00e0 <span class=\"_ _2\"></span>prevede <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>garantire, <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>quanto <span class=\"_ _2\"></span>possibile, <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>vi <span class=\"_ _c\"></span>siano <span class=\"_ _2\"></span>sempre<span class=\"_ _1\"></span> </span>fondi <span class=\"_ _10\"> </span>sufficient<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>per <span class=\"_ _10\"> </span>adempiere <span class=\"_ _5\"> </span>alle <span class=\"_ _10\"> </span>proprie <span class=\"_ _10\"> </span>obbli<span class=\"_ _1\"></span>gazioni <span class=\"_ _10\"> </span>alla <span class=\"_ _5\"> </span>scadenza, <span class=\"_ _10\"> </span>sia <span class=\"_ _10\"> </span>in <span class=\"_ _5\"> </span>condizioni <span class=\"_ _10\"> </span>normal<span class=\"_ _1\"></span>i <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>di <span class=\"_ _5\"> </span>tensione<span class=\"_ _68\"> </span> finanziaria, senz<span class=\"_ _1\"></span>a dover sostenere o<span class=\"_ _1\"></span>neri esorbitanti o ri<span class=\"_ _1\"></span>schiare di danneggiare la propri<span class=\"_ _1\"></span>a reputazione.<span class=\"_ _68\"> </span> Generalmente il Grup<span class=\"_ _1\"></span>po si assicura che vi siano <span class=\"_ _1\"></span>disponibilit\u00e0 liq<span class=\"_ _1\"></span>uide a vista sufficienti per c<span class=\"_ _1\"></span>oprire le necessit\u00e0 genera<span class=\"_ _1\"></span>te<span class=\"_ _68\"> </span>dal ciclo operativo e d<span class=\"_ _1\"></span>agli investi<span class=\"_ _1\"></span>menti, compresa la g<span class=\"_ _1\"></span>estione del ciclo <span class=\"_ _1\"></span>finanziario. La gestione de<span class=\"_ _1\"></span>i fabbisogni f<span class=\"_ _1\"></span>inanziari e dei r<span class=\"_ _1\"></span>elativi risch<span class=\"_ _1\"></span>i \u00e8 svolta dal<span class=\"_ _1\"></span>le singole soci<span class=\"_ _1\"></span>et\u00e0 del Gruppo De<span class=\"_ _1\"></span> Nora sulla b<span class=\"_ _1\"></span>ase di<span class=\"_ _68\"> </span>linee guida defin<span class=\"_ _1\"></span>ite dalla funzione co<span class=\"_ _1\"></span>rporate della Soc<span class=\"_ _1\"></span>iet\u00e0.<span class=\"_ _68\"> </span>La direzione <span class=\"_ _0\"></span>finanza<span class=\"_ _1\"></span> <span class=\"_ _0\"></span>della controllante gestisce a l<span class=\"_ _0\"></span>ivello centrale le strat<span class=\"_ _0\"></span>egie di<span class=\"_ _0\"></span> finanziamento a breve <span class=\"_ _0\"></span>e lungo <span class=\"_ _0\"></span>termine<span class=\"_ _1\"></span>,<span class=\"_ _68\"> </span>i rapporti con le principali banche<span class=\"_ _1\"></span> finanziatrici e la concessione delle nec<span class=\"_ _1\"></span>essarie garanzie. Inoltre, la Direzio<span class=\"_ _1\"></span>ne Finanza<span class=\"_ _68\"> </span>della contro<span class=\"_ _1\"></span>llante definisce <span class=\"_ _1\"></span>centralmente <span class=\"_ _1\"></span>le eventuali p<span class=\"_ _1\"></span>olitiche di coper<span class=\"_ _1\"></span>tura da ado<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>tare sui <span class=\"_ _1\"></span>rischi finanz<span class=\"_ _1\"></span>iari. La gestione<span class=\"_ _1\"></span> accentrata <span class=\"_ _1\"></span>da <span class=\"_ _1\"></span>parte <span class=\"_ _1\"></span>della <span class=\"_ _1\"></span>Direzione<span class=\"_ _1\"></span> Finanza<span class=\"_ _1\"></span> de<span class=\"_ _1\"></span>lla co<span class=\"_ _1\"></span>ntrollante <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _1\"></span>finalizza<span class=\"_ _1\"></span>ta al <span class=\"_ _4\"></span>raggiungimento <span class=\"_ _1\"></span>di u<span class=\"_ _1\"></span>na <span class=\"_ _1\"></span>struttura <span class=\"_ _1\"></span>finanzia<span class=\"_ _1\"></span>ria<span class=\"_ _68\"> </span>equilibrata ed al<span class=\"_ _1\"></span> mantenimento della so<span class=\"_ _1\"></span>lidit\u00e0 patrimon<span class=\"_ _1\"></span>iale del Gruppo.<span class=\"_ _68\"> </span>L\u2019obiettivo <span class=\"_ _4\"></span>principal<span class=\"ff2\">e <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>tali <span class=\"_ _4\"></span>linee <span class=\"_ _4\"></span>guida <span class=\"_ _1\"></span>\u00e8 <span class=\"_ _4\"></span>rappresen<span class=\"_ _1\"></span>tato <span class=\"_ _4\"></span>dalla <span class=\"_ _4\"></span>capacit\u00e0 <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>garant<span class=\"_ _1\"></span>ire <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>esenza <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>una <span class=\"_ _4\"></span>struttura <span class=\"_ _4\"></span>del <span class=\"_ _4\"></span>passivo<span class=\"_ _68\"> </span></span>sempre in equili<span class=\"_ _1\"></span>brio con la composizio<span class=\"_ _1\"></span>ne dell\u2019attivo di<span class=\"_ _1\"></span> bilancio, al fine di man<span class=\"_ _1\"></span>tenere un\u2019eleva<span class=\"_ _1\"></span>ta solidit\u00e0 patrimon<span class=\"_ _1\"></span>iale.<span class=\"_ _0\"></span><span class=\"ff2\"> </span>Le <span class=\"_ _d\"></span>scadenze <span class=\"_ _c\"></span>contrattuali <span class=\"_ _c\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _c\"></span>passivit\u00e0 <span class=\"_ _d\"></span>finanz<span class=\"_ _1\"></span>iarie, <span class=\"_ _d\"></span>compres<span class=\"_ _1\"></span>i <span class=\"_ _d\"></span>gli <span class=\"_ _c\"></span>strumenti <span class=\"_ _d\"></span>derivati, <span class=\"_ _c\"></span>sono <span class=\"_ _d\"></span>esposte <span class=\"_ _c\"></span>qui <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>seguito <span class=\"_ _d\"></span>per<span class=\"_ _1\"></span> l\u2019esercizio chiuso a<span class=\"_ _1\"></span>l <span class=\"ff2\">31 dicembre 2022 e a<span class=\"_ _1\"></span>l 31 dicembre 2021<span class=\"_ _1\"></span>:<span class=\"_ _68\"> </span></span>Al 31 dicembre 2022<span class=\"_ _68\"> </span>Valore<span class=\"_ _68\"> </span>Flussi<span class=\"_ _68\"> </span>finanziari<span class=\"_ _68\"> </span>contrattuali*<span class=\"_ _68\"> </span>Scadenza<span class=\"_ _68\"> </span>Contabile<span class=\"_ _68\"> </span>0-12<span class=\"_ _68\"> </span>mesi<span class=\"_ _68\"> </span>1- <span class=\"ls11\">2<span class=\"_ _68\"> </span></span>anni<span class=\"_ _68\"> </span>2 <span class=\"ls0\">- </span>3<span class=\"_ _68\"> </span>anni<span class=\"_ _68\"> </span>3-<span class=\"ls2\">5<span class=\"_ _68\"> </span></span>anni<span class=\"_ _68\"> </span>Oltre 5<span class=\"_ _68\"> </span>anni<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>Debiti verso banche e Scoperti in<span class=\"_ _68\"> </span>c/c<span class=\"_ _68\"> </span>274.763<span class=\"_ _68\"> </span>276.402<span class=\"_ _68\"> </span>12.022<span class=\"_ _68\"> </span>264<span class=\"ls0\">.3</span>80<span class=\"ls0\"> </span>Debiti per <span class=\"ff7 fs0\">leasing</span> 6.436<span class=\"_ _68\"> </span>6.436<span class=\"_ _68\"> </span>1.633<span class=\"_ _68\"> </span>1.442<span class=\"_ _68\"> </span>1.018<span class=\"_ _68\"> </span>1.180<span class=\"_ _68\"> </span>1.163<span class=\"_ _68\"> </span>Debiti commerciali<span class=\"_ _68\"> </span>80.637<span class=\"_ _68\"> </span>80.637<span class=\"_ _68\"> </span>80.554<span class=\"_ _68\"> </span>83<span class=\"ls0\"> </span>Altri debiti<span class=\"_ _68\"> </span>104.001<span class=\"_ _68\"> </span>104.001<span class=\"_ _68\"> </span>101.617<span class=\"_ _68\"> </span>2.384<span class=\"_ _68\"> </span>Totale passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>465.837<span class=\"_ _68\"> </span>467.476<span class=\"_ _68\"> </span>195.826<span class=\"_ _68\"> </span>3.908<span class=\"_ _68\"> </span>1.018<span class=\"_ _68\"> </span>265.560<span class=\"_ _68\"> </span>1.163<span class=\"_ _68\"> </span>Al 31 dicembre 2021<span class=\"_ _68\"> </span>Valore<span class=\"_ _68\"> </span>Flussi<span class=\"_ _68\"> </span>finanziari<span class=\"_ _68\"> </span>contrattuali<span class=\"_ _68\"> </span>*<span class=\"_ _68\"> </span>Scadenza<span class=\"_ _68\"> </span>Contabile<span class=\"_ _68\"> </span>0-12<span class=\"_ _68\"> </span>mesi<span class=\"_ _68\"> </span>2 anni<span class=\"_ _68\"> </span>3 anni<span class=\"_ _68\"> </span>3-<span class=\"ls2\">5<span class=\"_ _68\"> </span></span>anni<span class=\"_ _68\"> </span>Oltre 5<span class=\"_ _68\"> </span>anni<span class=\"_ _68\"> </span>(in migliaia di Euro)<span class=\"_ _68\"> </span>Passivit\u00e0 finanziarie Debiti verso banche e Scoperti in<span class=\"_ _68\"> </span>c/c<span class=\"_ _68\"> </span>256.137<span class=\"_ _68\"> </span>256.322<span class=\"_ _68\"> </span>256.322<span class=\"_ _68\"> </span>- -<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Debiti per <span class=\"ff7\">leasing</span> 5.421<span class=\"_ _68\"> </span>5.421<span class=\"_ _68\"> </span>1.637<span class=\"_ _68\"> </span>1.063<span class=\"_ _68\"> </span>907<span class=\"ls0\"> </span>1.814<span class=\"_ _68\"> </span>0<span class=\"_ _68\"> </span>Debiti per strumenti derivati<span class=\"_ _68\"> </span>1.589<span class=\"_ _68\"> </span>1.589<span class=\"_ _68\"> </span>1.589<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Debiti commerciali<span class=\"_ _68\"> </span>61.602<span class=\"_ _68\"> </span>61.602<span class=\"_ _68\"> </span>61.425<span class=\"_ _68\"> </span>177<span class=\"ls0\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Altri debiti<span class=\"_ _68\"> </span>94.425<span class=\"_ _68\"> </span>94.425<span class=\"_ _68\"> </span>92.242<span class=\"_ _68\"> </span>2.183<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>-<span class=\"_ _68\"> </span>Totale passivit\u00e0 finanziarie<span class=\"_ _68\"> </span>419.174<span class=\"_ _68\"> </span>419.359<span class=\"_ _68\"> </span>413.215<span class=\"_ _68\"> </span>3.423<span class=\"_ _68\"> </span>907<span class=\"ls0\"> </span>1.814<span class=\"_ _68\"> </span>0<span class=\"_ _68\"> </span>129 * <span class=\"ff7 fs7\">La differenza tra il totale dei debiti finanziari verso banche e la s<span class=\"_ _1\"></span>omma delle scadenze per anno \u00e8 dovuta alle Upfront Fees <span class=\"_ _0\"></span>che, pagate alla </span>data di stipula del contratto di finanziamento, vengono presentate nel bilancio <span class=\"_ _1\"></span>a diminuzione del debito complessi<span class=\"_ _0\"></span><span class=\"lse\">vo<span class=\"_ _0\"></span></span> secondo il criterio del costo ammortizzato. Il <span class=\"_ _5\"></span>management <span class=\"_ _d\"></span>ritiene <span class=\"_ _5\"></span>che <span class=\"_ _d\"></span>i <span class=\"_ _5\"> </span>fondi <span class=\"_ _5\"> </span>e <span class=\"_ _5\"></span>le <span class=\"_ _5\"> </span>linee <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>credito <span class=\"_ _5\"></span>attua<span class=\"_ _1\"></span>lmente <span class=\"_ _5\"></span>disp<span class=\"_ _0\"></span>onibili, <span class=\"_ _d\"></span>oltre <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>quelli <span class=\"_ _5\"></span>che <span class=\"_ _5\"></span>saranno<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>generati<span class=\"_ _1\"></span> dall\u2019attivit\u00e0 operat<span class=\"_ _1\"></span>iva e di finanziamento, conse<span class=\"_ _1\"></span>ntiranno al Grup<span class=\"_ _1\"></span>po di soddisfare i suoi <span class=\"_ _1\"></span>fa<span class=\"_ _0\"></span>bbisogni derivan<span class=\"_ _1\"></span>ti dall\u2019attivit\u00e0 di investimento, <span class=\"_ _1\"></span>di gestione del capi<span class=\"_ _1\"></span>tale circolante e <span class=\"_ _1\"></span>di rimborso dei d<span class=\"_ _1\"></span>ebiti alla loro<span class=\"_ _1\"></span> naturale scadenza.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Gestione del cap<span class=\"_ _1\"></span>itale La <span class=\"_ _2\"></span>gestione <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>capitale <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>volta <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>garantire <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>solido <span class=\"_ _2\"></span><span class=\"ff7\">rating</span> <span class=\"_ _0\"></span>creditizio <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>adeguati <span class=\"_ _0\"></span>livelli <span class=\"_ _2\"></span>degli <span class=\"_ _0\"></span>indicatori <span class=\"_ _0\"></span>di capitale per suppo<span class=\"_ _1\"></span>rtare i piani di inv<span class=\"_ _1\"></span>estimento, nel ri<span class=\"_ _1\"></span>spetto degli impegn<span class=\"_ _1\"></span>i contrattuali assunti<span class=\"_ _1\"></span> con i finanziatori. Il <span class=\"_ _5\"> </span>Gruppo <span class=\"_ _5\"> </span>si <span class=\"_ _5\"> </span>dota <span class=\"_ _10\"> </span>del <span class=\"_ _5\"></span>capitale <span class=\"_ _5\"></span>necessario <span class=\"_ _5\"></span>per <span class=\"_ _5\"></span>finanziare <span class=\"_ _5\"></span>i <span class=\"_ _5\"></span>fabbisogni <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>sviluppo <span class=\"_ _5\"></span>dei <span class=\"_ _10\"> </span><span class=\"ff7\">business</span> <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>di <span class=\"_ _10\"> </span>funzi<span class=\"_ _1\"></span>onamento operativo; <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>onti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>finanz<span class=\"_ _1\"></span>iamento <span class=\"_ _0\"></span>si <span class=\"_ _2\"></span>articolano <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>mix <span class=\"_ _0\"></span>bilanciato <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>capitale <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rischio <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>capitale<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>debito, <span class=\"_ _2\"></span>per garantire <span class=\"_ _2\"></span>un\u2019equ<span class=\"_ _1\"></span>ilibrata <span class=\"_ _0\"></span>struttura<span class=\"_ _0\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>finanziaria <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>minimizzazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>costo <span class=\"_ _2\"></span>comp<span class=\"_ _1\"></span>lessivo <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>capitale, <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>conseguente </span>vantaggio di tu<span class=\"_ _1\"></span>tti gli <span class=\"ff7\">stakeholders</span>. La <span class=\"_ _2\"></span>remunerazione <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>capitale <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _2\"></span>monitorata <span class=\"_ _2\"></span>sulla <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>dell\u2019anda<span class=\"_ _1\"></span>mento <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>delle <span class=\"_ _2\"></span>performance <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span> business<span class=\"ff2\">, <span class=\"_ _c\"></span>una <span class=\"_ _d\"></span>vol<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>soddis<span class=\"_ _1\"></span>fatte <span class=\"_ _c\"></span>tutte <span class=\"_ _d\"></span>le <span class=\"_ _c\"></span>altre <span class=\"_ _c\"></span>obbligazioni, <span class=\"_ _c\"></span>tra <span class=\"_ _c\"></span>cui <span class=\"_ _d\"></span>il <span class=\"_ _c\"></span>servizio <span class=\"_ _d\"></span>de<span class=\"_ _1\"></span>l <span class=\"_ _c\"></span>debito; <span class=\"_ _d\"></span>pertant<span class=\"_ _1\"></span>o, <span class=\"_ _c\"></span>al <span class=\"_ _d\"></span>fine <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>garan<span class=\"_ _1\"></span>tire </span>un\u2019adeguata <span class=\"_ _1\"></span>remunerazione <span class=\"_ _1\"></span>del capita<span class=\"_ _1\"></span>le, la salv<span class=\"_ _1\"></span>aguardia <span class=\"_ _1\"></span>della continu<span class=\"_ _1\"></span>it\u00e0 aziendal<span class=\"_ _1\"></span>e e <span class=\"_ _1\"></span>lo sviluppo d<span class=\"_ _1\"></span>ei <span class=\"ff7\">business<span class=\"ff2\">, il G<span class=\"_ _1\"></span>ruppo </span></span>monitora <span class=\"_ _c\"></span>costantem<span class=\"_ _1\"></span>ente <span class=\"_ _c\"></span>l\u2019evoluzione <span class=\"_ _c\"></span>del <span class=\"_ _c\"></span>livello <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ndebita<span class=\"_ _1\"></span>mento <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>rapporto <span class=\"_ _c\"></span>al <span class=\"_ _c\"></span>patrimonio <span class=\"_ _c\"></span>netto, <span class=\"_ _c\"></span>all\u2019and<span class=\"_ _1\"></span>amento <span class=\"_ _c\"></span>del business<span class=\"ff2\"> e alle previ<span class=\"_ _1\"></span>sioni dei flussi di c<span class=\"_ _1\"></span>assa attesi, nel <span class=\"_ _1\"></span>breve e nel med<span class=\"_ _1\"></span>io lungo periodo.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Rischio di merca<span class=\"_ _1\"></span>to Il rischio di mercato \u00e8 il <span class=\"_ _1\"></span>rischio che i flussi fin<span class=\"_ _1\"></span>anziari futuri di uno stru<span class=\"_ _1\"></span>mento finanziario fluttino <span class=\"_ _1\"></span>in seguito a variazio<span class=\"_ _0\"></span>ni dei <span class=\"_ _0\"></span>prezzi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mercato, <span class=\"_ _0\"></span>dovute <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>variazioni <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>cambio, <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>interesse <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>ad <span class=\"_ _2\"></span>altri <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>prezzo. <span class=\"_ _2\"></span>L\u2019obiet<span class=\"_ _1\"></span>tivo <span class=\"_ _2\"></span>della<span class=\"_ _1\"></span> gest<span class=\"ff5\">ione <span class=\"_ _5\"> </span>del <span class=\"_ _d\"> </span>rischio <span class=\"_ _5\"> </span>di <span class=\"_ _5\"> </span>mercato <span class=\"_ _d\"> </span>\u00e8 <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>gestione <span class=\"_ _5\"> </span>e <span class=\"_ _5\"> </span>il <span class=\"_ _5\"> </span>controllo <span class=\"_ _d\"> </span>dell\u2019esposizione <span class=\"_ _5\"> </span>del <span class=\"_ _d\"> </span>Gruppo <span class=\"_ _5\"> </span>a <span class=\"_ _5\"> </span>tale <span class=\"_ _5\"> </span>rischio <span class=\"_ _5\"> </span>entro <span class=\"_ _5\"> </span>livell<span class=\"_ _1\"></span>i </span>accettabili otti<span class=\"_ _1\"></span>mizzando, allo stesso te<span class=\"_ _1\"></span>mpo, il rendimen<span class=\"_ _1\"></span>to degli investimenti.  Il Gruppo <span class=\"_ _0\"></span>negozia strumenti derivati <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>corso del <span class=\"_ _0\"></span>norma<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>svol<span class=\"_ _0\"></span>gimento della propria attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>assume anche passivit\u00e0 finanziarie <span class=\"_ _0\"></span>per <span class=\"_ _2\"></span>gestir<span class=\"_ _1\"></span>e <span class=\"_ _2\"></span>il <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>mercato. <span class=\"_ _0\"></span>Tali <span class=\"_ _2\"></span>oper<span class=\"_ _1\"></span>azioni <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>effettu<span class=\"_ _1\"></span>ate <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>gestire <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>volatilit\u00e0<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>risultati<span class=\"_ _0\"></span> <span class=\"_ _2\"></span><span class=\"ls6\">e </span>quindi non hanno <span class=\"_ _1\"></span>nessun intento sp<span class=\"_ _1\"></span>eculativo. Rischio di cambio<span class=\"_ _1\"></span> Il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>opera <span class=\"_ _1\"></span>internazion<span class=\"_ _1\"></span>almente s<span class=\"_ _1\"></span>ia <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>acquirente <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>merci <span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>lavorazioni <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>venditore <span class=\"_ _1\"></span>dei <span class=\"_ _4\"></span>pr<span class=\"_ _0\"></span>odott<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>serviz<span class=\"_ _1\"></span>i ed <span class=\"_ _5\"> </span>\u00e8 <span class=\"_ _10\"> </span>quindi <span class=\"_ _5\"> </span>esposto <span class=\"_ _5\"> </span>al <span class=\"_ _5\"> </span>rischio <span class=\"_ _10\"> </span>valutar<span class=\"_ _1\"></span>io <span class=\"_ _5\"> </span>derivante <span class=\"_ _10\"> </span>dalle <span class=\"_ _d\"></span>fl<span class=\"_ _0\"></span>uttuaz<span class=\"_ _1\"></span>ioni <span class=\"_ _10\"> </span>del<span class=\"_ _1\"></span>le <span class=\"_ _10\"> </span>valu<span class=\"_ _1\"></span>te <span class=\"_ _5\"> </span>con <span class=\"_ _10\"> </span>cui <span class=\"_ _5\"> </span>avvengono <span class=\"_ _5\"></span>le <span class=\"_ _5\"> </span>transazioni commerciali, in <span class=\"_ _0\"></span>particolare il <span class=\"_ _0\"></span>dollaro statunitense. \u00c8 <span class=\"_ _0\"></span>politica del <span class=\"_ _0\"></span>Gruppo mantenere un <span class=\"_ _0\"></span>coerente <span class=\"_ _0\"></span>equilibrio tra attivit\u00e0 e fatturazioni attive <span class=\"_ _1\"></span>in valuta e le pass<span class=\"_ _1\"></span>ivit\u00e0 e fatturaz<span class=\"_ _1\"></span>ioni passive. Al <span class=\"_ _4\"></span>31 d<span class=\"_ _1\"></span>icembre <span class=\"_ _4\"></span>2022 <span class=\"_ _1\"></span>risulta<span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>essere <span class=\"_ _1\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _1\"></span>derivat<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>su <span class=\"_ _1\"></span>valu<span class=\"_ _1\"></span>te <span class=\"_ _4\"></span>stipulati <span class=\"_ _1\"></span>dal <span class=\"_ _4\"></span>Gruppo <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>fronte <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>finanziamenti <span class=\"_ _4\"></span>espressi in USD. Si veda <span class=\"_ _1\"></span>la nota 21 per ulterior<span class=\"_ _1\"></span>i dettagli.  Sensitivity analysi<span class=\"_ _1\"></span>s Con <span class=\"_ _10\"> </span>riferimento <span class=\"_ _10\"> </span>a <span class=\"_ _5\"> </span>t<span class=\"_ _0\"></span>ali <span class=\"_ _10\"> </span>finanzi<span class=\"_ _1\"></span>amenti, <span class=\"_ _10\"> </span>l\u2019effetto <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>un'<span class=\"_ _1\"></span>ipotetica, <span class=\"_ _10\"> </span>istantanea <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>sfavorevo<span class=\"_ _1\"></span>le <span class=\"_ _10\"> </span>variazione <span class=\"_ _10\"> </span>di <span class=\"_ _10\"> </span>cinque <span class=\"_ _10\"> </span>punt<span class=\"_ _1\"></span>i percentuali del tass<span class=\"_ _1\"></span>o di cam<span class=\"ff5\">bio USD / Eu<span class=\"_ _1\"></span>ro risulterebbe in un<span class=\"_ _1\"></span> impatto a conto <span class=\"_ _1\"></span>economico nell\u2019ordi<span class=\"_ _1\"></span>ne di Euro 1 mil<span class=\"_ _1\"></span>ion<span class=\"_ _0\"></span><span class=\"ff2\">e </span></span>nel 2022 (Euro 1,9 m<span class=\"_ _1\"></span>ilioni nel 2021). Rischio tasso di in<span class=\"_ _1\"></span>teresse Il <span class=\"_ _c\"></span>rischio <span class=\"_ _c\"></span>tasso <span class=\"_ _c\"></span>di <span class=\"_ _c\"></span>interesse <span class=\"_ _c\"></span>afferisce <span class=\"_ _c\"></span>in <span class=\"_ _d\"></span>par<span class=\"_ _1\"></span>ticolare, <span class=\"_ _c\"></span>quanto <span class=\"_ _c\"></span>agli <span class=\"_ _c\"></span>investimenti <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie, <span class=\"_ _d\"></span>agli <span class=\"_ _c\"></span>effetti <span class=\"_ _2\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>le variazioni <span class=\"_ _2\"></span>nei <span class=\"_ _c\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>interesse <span class=\"_ _2\"></span>hanno <span class=\"_ _2\"></span>sul <span class=\"_ _c\"></span>prezzo <span class=\"_ _2\"></span>delle <span class=\"_ _c\"></span>suddette <span class=\"_ _2\"></span>attivit\u00e0; <span class=\"_ _c\"></span>svaluta<span class=\"_ _1\"></span>zioni <span class=\"_ _2\"></span>e <span class=\"_ _c\"></span>rivalutazioni <span class=\"_ _2\"></span>dei <span class=\"_ _c\"></span>prezzi <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ali 130 attivit\u00e0 <span class=\"_ _5\"></span>sono <span class=\"_ _d\"></span>addebitate/accreditate <span class=\"_ _d\"></span>alternativamente <span class=\"_ _d\"></span>a <span class=\"_ _10\"> </span>conto<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economico <span class=\"_ _5\"></span>o <span class=\"_ _5\"></span>direttamen<span class=\"_ _1\"></span>te <span class=\"_ _5\"> </span>a <span class=\"_ _10\"> </span>pat<span class=\"_ _1\"></span>rimonio <span class=\"_ _5\"></span>netto. <span class=\"_ _10\"> </span>Quanto<span class=\"_ _68\"> </span> invece <span class=\"_ _1\"></span>alle <span class=\"_ _4\"></span>passivit\u00e0 <span class=\"_ _1\"></span>finanziari<span class=\"_ _1\"></span>e, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>rischio <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>variazioni <span class=\"_ _4\"></span>dei <span class=\"_ _1\"></span>tassi <span class=\"_ _1\"></span>di <span class=\"_ _1\"></span>interes<span class=\"_ _1\"></span>se <span class=\"_ _1\"></span>ha <span class=\"_ _1\"></span>effetti <span class=\"_ _4\"></span>sul <span class=\"_ _1\"></span>conto <span class=\"_ _1\"></span>econom<span class=\"_ _1\"></span>ico <span class=\"_ _1\"></span>determinand<span class=\"ls4\">o<span class=\"_ _68\"> </span></span><span class=\"ls4\"> </span>un minor o magg<span class=\"_ _1\"></span>ior costo per oneri f<span class=\"_ _1\"></span>inanziari.  Sensitivity analysi<span class=\"_ _1\"></span>s<span class=\"_ _68\"> </span> Gli strumenti f<span class=\"_ _1\"></span>inanziari detenut<span class=\"_ _1\"></span>i dal Gruppo sono principal<span class=\"_ _1\"></span>mente assoggettati a ta<span class=\"_ _1\"></span>sso variabile.<span class=\"_ _68\"> </span> La situazione de<span class=\"_ _1\"></span>l Gruppo per gli ese<span class=\"_ _1\"></span>rcizi chiusi al 31 d<span class=\"_ _1\"></span>icembre 2022 e 2021 \u00e8 stata riass<span class=\"_ _1\"></span>unta nella tabella <span class=\"_ _1\"></span>sottostante.<span class=\"_ _68\"> </span> Al 31 dicembre  202<span class=\"ff13 ls0\">2<span class=\"ff4\"> </span></span>202<span class=\"ff13 ls0\">1<span class=\"ff4\"> </span></span>(in migliaia di Euro)<span class=\"ff2\"> </span>Passivit\u00e0 finanziarie<span class=\"_ _68\"> </span> (*)<span class=\"_ _68\"> </span>(276.402)<span class=\"_ _68\"> </span> (263.332)<span class=\"_ _68\"> </span> Passivit\u00e0 finanziarie coperte<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 129.370<span class=\"_ _68\"> </span> Passivit\u00e0 finanziarie a tasso fisso<span class=\"_ _68\"> </span> 11.730<span class=\"_ _68\"> </span> 108.1<span class=\"ls2\">90</span> Passivit\u00e0 finanziarie esposte al rischio di tasso<span class=\"_ _68\"> </span> (264.672)<span class=\"_ _68\"> </span> (25.772)<span class=\"_ _68\"> </span> Attivit\u00e0 finanziarie esposte al rischio di tasso<span class=\"_ _68\"> </span> 179.052<span class=\"_ _68\"> </span> 75.166<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> (85.620)<span class=\"_ _68\"> </span> 49.394<span class=\"_ _68\"> </span> (*) <span class=\"_ _1\"></span><span class=\"ff2\">Il <span class=\"_ _4\"></span>valore <span class=\"_ _1\"></span>delle <span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _4\"></span>finanziarie <span class=\"_ _1\"></span>riportato <span class=\"_ _1\"></span>in <span class=\"_ _4\"></span>tab<span class=\"_ _0\"></span>ella <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>relativo <span class=\"_ _1\"></span>ai <span class=\"_ _4\"></span>flussi <span class=\"_ _1\"></span>finanziari <span class=\"_ _4\"></span>co<span class=\"_ _0\"></span>ntrattuali <span class=\"_ _4\"></span>e <span class=\"_ _1\"></span>pertanto <span class=\"_ _1\"></span>si <span class=\"_ _4\"></span>differe<span class=\"_ _0\"></span>nzia <span class=\"_ _1\"></span>rispetto <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>alor<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>contabile<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>a causa <span class=\"_ _1\"></span>delle Upfront Fees <span class=\"_ _1\"></span>che, pagate <span class=\"_ _1\"></span>alla data di <span class=\"_ _1\"></span>stipula del co<span class=\"_ _1\"></span>ntratto di fi<span class=\"_ _1\"></span>nanziamento, vengono presentate nel b<span class=\"_ _1\"></span>ilancio a dimi<span class=\"_ _1\"></span>nuzione del debito<span class=\"_ _68\"> </span> complessivo.<span class=\"_ _68\"> </span> L\u2019effetto <span class=\"_ _2\"></span><span class=\"ff2\">di <span class=\"_ _2\"></span>un</span>\u2019<span class=\"ff2\"> <span class=\"_ _0\"></span>ipotetica, <span class=\"_ _2\"></span>istantanea <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sfavorevole <span class=\"_ _2\"></span>variaz<span class=\"_ _1\"></span>ione <span class=\"_ _2\"></span>di <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>punto <span class=\"_ _0\"></span>percentuale <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ivello <span class=\"_ _2\"></span>dei<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>tassi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nteresse<span class=\"_ _1\"></span> </span>risulterebbe <span class=\"_ _1\"></span>un i<span class=\"_ _1\"></span>mpatto neg<span class=\"_ _1\"></span>ativo <span class=\"ff5\">a c<span class=\"_ _1\"></span>onto e<span class=\"_ _1\"></span>conomico <span class=\"_ _1\"></span>nell\u2019ordine <span class=\"_ _1\"></span>di Eu<span class=\"_ _1\"></span>ro <span class=\"ff2\">2,6<span class=\"fs7\"> <span class=\"_ _1\"></span><span class=\"fs0\">milioni <span class=\"ff5\">n<span class=\"_ _1\"></span>ell\u2019esercizio <span class=\"_ _1\"></span>chiuso a<span class=\"_ _1\"></span>l 31<span class=\"_ _1\"></span> dicemb<span class=\"_ _1\"></span>re<span class=\"_ _68\"> </span></span></span></span></span></span><span class=\"ff5\"><span class=\"ff2\"><span class=\"fs7\"><span class=\"fs0\"><span class=\"ff5\"> </span></span></span></span></span>2022, rispetto a Euro 0,<span class=\"_ _1\"></span>3 milioni <span class=\"ff5\">nell\u2019eserc<span class=\"_ _1\"></span>izio chiuso al 31 d<span class=\"_ _1\"></span>icembre 2021.<span class=\"ff2\"> </span></span>Altri rischi di p<span class=\"_ _1\"></span>rezzo<span class=\"_ _68\"> </span> Il Gruppo <span class=\"_ _0\"></span>\u00e8 esposto al <span class=\"_ _0\"></span>rischio prezzo <span class=\"_ _0\"></span>per quanto concerne <span class=\"_ _0\"></span>gli acquisti e <span class=\"_ _0\"></span>le vendite di <span class=\"_ _0\"></span>materiali e componenti strategici,<span class=\"_ _68\"> </span> il <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>prezzo <span class=\"_ _4\"></span>d\u2019acquisto <span class=\"_ _4\"></span>\u00e8 <span class=\"_ _1\"></span>soggetto <span class=\"_ _4\"></span>alla <span class=\"_ _1\"></span>vola<span class=\"_ _1\"></span>tilit\u00e0 <span class=\"_ _4\"></span>del <span class=\"ff2\">mer<span class=\"_ _1\"></span>cato. <span class=\"_ _1\"></span>In <span class=\"_ _4\"></span>particolare, <span class=\"_ _4\"></span>nel <span class=\"_ _1\"></span><span class=\"ff5\">corso <span class=\"_ _4\"></span>dell\u2019ultimo <span class=\"_ _4\"></span>triennio<span class=\"ff2\">, <span class=\"_ _1\"></span>diversi <span class=\"_ _4\"></span>settori,<span class=\"_ _1\"></span> </span></span></span>compresi quelli <span class=\"_ _0\"></span>da cui <span class=\"_ _0\"></span>il Gruppo <span class=\"_ _0\"></span>si approvvigiona, hanno registrato <span class=\"_ _0\"></span>un aumento del <span class=\"_ _0\"></span>prezzo di <span class=\"_ _0\"></span>materiali strategici, altre<span class=\"_ _68\"> </span> materie <span class=\"_ _10\"> </span>prime <span class=\"_ _10\"> </span>di <span class=\"_ _f\"> </span>base <span class=\"_ _10\"> </span>e <span class=\"_ _10\"> </span>componenti <span class=\"_ _10\"> </span>strategici <span class=\"_ _10\"> </span>avanzati, <span class=\"_ _10\"> </span>che <span class=\"_ _10\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _10\"> </span>portato <span class=\"_ _10\"> </span>ad <span class=\"_ _f\"> </span>un <span class=\"_ _10\"> </span>rapido <span class=\"_ _10\"> </span>aumento <span class=\"_ _10\"> </span>dei <span class=\"_ _f\"> </span>prezzi, <span class=\"_ _10\"> </span>ad <span class=\"_ _10\"> </span>un<span class=\"_ _68\"> </span> conseguente <span class=\"_ _c\"></span>incremento <span class=\"_ _c\"></span>dei <span class=\"_ _c\"></span>costi <span class=\"_ _c\"></span>di <span class=\"_ _d\"></span>acqu<span class=\"_ _1\"></span>isto <span class=\"_ _c\"></span>nonch\u00e9 <span class=\"_ _c\"></span>a <span class=\"_ _d\"></span>proble<span class=\"_ _1\"></span>matiche <span class=\"_ _c\"></span>nella <span class=\"_ _c\"></span>catena <span class=\"_ _c\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _c\"></span>fornitura. <span class=\"_ _c\"></span>Per <span class=\"_ _c\"></span>fronteggiare <span class=\"_ _c\"></span>tali<span class=\"_ _68\"> </span> difficolt\u00e0, <span class=\"_ _0\"></span>il <span class=\"_ _2\"></span>Gruppo <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>pro<span class=\"_ _1\"></span>ceduto <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>maggiori <span class=\"_ _2\"></span>acquisti <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>materiali <span class=\"_ _0\"></span>strategici, <span class=\"_ _2\"></span>che <span class=\"_ _0\"></span>hann<span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>determinato <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>incremento<span class=\"_ _68\"> </span> delle rimanenze d<span class=\"_ _1\"></span>i magazzino e con<span class=\"_ _1\"></span>seguentemente in<span class=\"_ _1\"></span>fluito negativamen<span class=\"_ _1\"></span>te sulla posizione finanz<span class=\"_ _1\"></span>iaria netta del<span class=\"_ _1\"></span> Gruppo.<span class=\"_ _0\"></span> Grazie <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fatto <span class=\"_ _2\"></span>che <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>parte <span class=\"_ _2\"></span>dei <span class=\"_ _2\"></span>contrat<span class=\"_ _1\"></span>ti <span class=\"_ _2\"></span>sottoscritti <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _2\"></span>clienti <span class=\"_ _0\"></span>prevedono <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>adeguamento <span class=\"_ _0\"></span>dei <span class=\"_ _2\"></span>prezzi <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>v<span class=\"_ _2\"></span>endita <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _68\"> </span> base a<span class=\"_ _1\"></span>lla varia<span class=\"_ _1\"></span>zione de<span class=\"_ _1\"></span>l cos<span class=\"_ _1\"></span>to dei <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>ateriali <span class=\"_ _1\"></span>strategic<span class=\"_ _1\"></span>i e <span class=\"_ _1\"></span>grazie <span class=\"_ _1\"></span>al <span class=\"_ _1\"></span>potere <span class=\"_ _1\"></span>commerciale <span class=\"_ _1\"></span>che <span class=\"_ _1\"></span>consente <span class=\"_ _1\"></span>al G<span class=\"_ _1\"></span>ruppo d<span class=\"_ _1\"></span>i t<span class=\"_ _1\"></span>rasferire<span class=\"_ _68\"> </span> gli <span class=\"_ _d\"></span>increm<span class=\"_ _1\"></span>enti <span class=\"_ _d\"></span>dei <span class=\"_ _c\"></span>costi <span class=\"_ _d\"></span>sui <span class=\"_ _c\"></span>prezzi <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>vendita <span class=\"_ _d\"></span>(<span class=\"ff7\">pass-through</span>), <span class=\"_ _c\"></span>il <span class=\"_ _d\"></span>Gruppo <span class=\"_ _c\"></span>\u00e8 <span class=\"_ _d\"></span>riuscito <span class=\"_ _c\"></span><span class=\"lsb\">a <span class=\"_ _d\"></span></span>non <span class=\"_ _c\"></span>subire <span class=\"_ _d\"></span>effetti <span class=\"_ _c\"></span>negativi <span class=\"_ _d\"></span>sulla<span class=\"_ _68\"> </span> si<span class=\"ls0\">tuazione econ<span class=\"_ _1\"></span>omica.<span class=\"_ _68\"> </span></span>Gli altri rischi di prezzo riguardano ino<span class=\"_ _1\"></span>ltre la possibilit\u00e0 che il <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span> di uno strumento finanziario<span class=\"_ _1\"></span> possa variare per<span class=\"_ _68\"> </span> motivi diffe<span class=\"_ _1\"></span>renti dal variar<span class=\"_ _1\"></span>e dei tassi<span class=\"_ _1\"></span> di interesse o <span class=\"_ _1\"></span>di cambio. <span class=\"_ _1\"></span> Il Gruppo \u00e8<span class=\"_ _1\"></span> esposto al <span class=\"_ _1\"></span>rischio prezzo<span class=\"_ _1\"></span> in quanto detentor<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span> di <span class=\"_ _d\"></span>titoli <span class=\"_ _d\"></span>di <span class=\"_ _c\"></span>capitale <span class=\"_ _d\"> </span>(azioni) <span class=\"_ _d\"></span>espo<span class=\"_ _1\"></span>sti <span class=\"_ _d\"></span>tra <span class=\"_ _d\"></span>gli <span class=\"_ _d\"></span>inves<span class=\"_ _1\"></span>timenti <span class=\"_ _d\"></span>in <span class=\"_ _d\"></span>attivit\u00e0 <span class=\"_ _c\"></span>finanziarie. <span class=\"_ _d\"></span>Considera<span class=\"_ _1\"></span>ta <span class=\"_ _d\"></span>l\u2019inconsistenza <span class=\"_ _c\"></span>dei <span class=\"_ _d\"> </span>valori<span class=\"_ _68\"> </span> assoluti degli s<span class=\"_ _1\"></span>trumenti finanziari <span class=\"_ _1\"></span>posseduti dal Gruppo<span class=\"_ _1\"></span> non si ritiene necess<span class=\"_ _1\"></span>aria l\u2019analisi di sens<span class=\"_ _1\"></span>itivit\u00e0.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "Classificazione con<span class=\"_ _1\"></span>tabile e <span class=\"ff6\">fair value</span> Nella s<span class=\"_ _1\"></span>eguente t<span class=\"_ _1\"></span>abella sono<span class=\"_ _1\"></span> espos<span class=\"_ _1\"></span>ti per <span class=\"_ _1\"></span>ogni <span class=\"_ _1\"></span>attivit\u00e0 e<span class=\"_ _1\"></span> passivi<span class=\"_ _1\"></span>t\u00e0 finan<span class=\"_ _1\"></span>ziaria, il <span class=\"_ _1\"></span>valor<span class=\"_ _1\"></span>e contabile <span class=\"_ _1\"></span>iscritto <span class=\"_ _1\"></span>nel p<span class=\"_ _1\"></span>rospetto d<span class=\"_ _1\"></span>el<span class=\"_ _0\"></span>la<span class=\"_ _68\"> </span> situazione patrimon<span class=\"_ _1\"></span>iale finanzia<span class=\"_ _1\"></span>ria.<span class=\"_ _68\"> </span> Inoltre, con riferimento alle attivit\u00e0 e passivit\u00e0 finanzia<span class=\"_ _1\"></span>rie contabilizzate al <span class=\"_ _0\"></span><span class=\"ff7\">fair value</span>, nella tabella vengono classificat<span class=\"_ _1\"></span>i<span class=\"_ _68\"> </span> in base alla tecn<span class=\"_ _1\"></span>ica di valutazion<span class=\"_ _1\"></span>e utilizzata. I diver<span class=\"_ _1\"></span>si livelli sono stati <span class=\"_ _1\"></span>definiti come illus<span class=\"_ _1\"></span>trato di seguito:<span class=\"_ _68\"> </span> Livello 1: prezzi quotat<span class=\"_ _1\"></span>i (non rettificati) su m<span class=\"_ _1\"></span>ercati attivi pe<span class=\"_ _1\"></span>r attivit\u00e0 o passivit\u00e0 i<span class=\"_ _1\"></span>dentiche;<span class=\"_ _68\"> </span>Livello <span class=\"_ _1\"></span>2: <span class=\"_ _1\"></span>dati <span class=\"_ _4\"></span>di <span class=\"_ _1\"></span>input <span class=\"_ _1\"></span>dive<span class=\"_ _1\"></span>rsi <span class=\"_ _1\"></span>dai <span class=\"_ _4\"></span>prezzi <span class=\"_ _1\"></span>quotati <span class=\"_ _1\"></span>di <span class=\"_ _4\"></span>cui <span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>livello <span class=\"_ _1\"></span>1 <span class=\"_ _1\"></span>che <span class=\"_ _4\"></span>sono <span class=\"_ _1\"></span>osservabili <span class=\"_ _4\"></span>per <span class=\"_ _1\"></span>l\u2019attivit\u00e0 <span class=\"_ _4\"></span>o <span class=\"_ _1\"></span>la <span class=\"_ _1\"></span>passivit\u00e0,<span class=\"_ _1\"></span> sia direttamente, <span class=\"_ _1\"></span>sia indirettamente<span class=\"_ _1\"></span>; -<span class=\"ff3\"> <span class=\"_ _36\"> </span><span class=\"ff2\">Livello 3: <span class=\"ff5\">dati di input <span class=\"_ _1\"></span>relativi all\u2019attivit<span class=\"_ _1\"></span>\u00e0 o alla passivit<span class=\"_ _1\"></span>\u00e0 che non sono basat<span class=\"_ _1\"></span>i su dati di merca<span class=\"_ _1\"></span>to osservabili.<span class=\"ff2\"> </span></span></span></span>Gli strumenti f<span class=\"_ _1\"></span>inanziari nel pres<span class=\"_ _1\"></span>ente bilancio consol<span class=\"_ _1\"></span>idato appartengono <span class=\"_ _1\"></span>al Livello 1 ed al<span class=\"_ _1\"></span> Livello 2. Le seguenti tabe<span class=\"_ _1\"></span>lle forniscono una <span class=\"_ _1\"></span>ripartizione <span class=\"ff5\">delle att<span class=\"_ _1\"></span>ivit\u00e0 e passivit\u00e0 fin<span class=\"_ _1\"></span>anziarie per categoria, <span class=\"_ _1\"></span>in accordo all<span class=\"_ _1\"></span>\u2019IFRS 9, </span>al 31 dicembre 2022 e <span class=\"_ _1\"></span>2021. Classificazione contabile e <span class=\"ff6\">fair value</span> al 31 dicembre 2022 Valore Contabile Fair Value Note Finanziamenti e crediti Investimenti in attivit\u00e0 finanziarie - Fair value<span class=\"ff4\"> </span>Strumenti derivati al Fair value<span class=\"ff4\"> </span>Altre passivit\u00e0 finanziarie Totale valore contabile Livello 1 Livello 2 Livello 3 (in migliaia di Euro) Attivit\u00e0 finanziarie  Disponibilit\u00e0 liquide e mezzi equivalenti 28  174.129                    -                      -                      -    174.129  - - - Crediti commerciali e altri crediti 26/27          170.418                    -                      -                      -    170.418  - - - Attivit\u00e0 finanziarie inclusi gli strumenti derivati  21          152.057  10.945  644                    -    163.646  10.945 644 -          496.604  10.945  644                    -    508.193  10.945 644 - Passivit\u00e0 finanziarie Debiti verso banche  32 - - - 274.763  274.763  - - - Debiti per <span class=\"ff7\">leasing</span>  32 - - - 6.436  6.436  - - - Debiti commerciali ed altri debiti 33/34/35 - - - 195.608  195.608  - - - - - - 476.807 476.807 - - - Classificazione contabile e <span class=\"ff6\">fair value</span> al 31 dicembre 2021 Valore Contabile Fair Value Note Finanziamenti e crediti Investimenti in attivit\u00e0 finanziarie - Fair value<span class=\"ff4\"> </span>Strumenti derivati al Fair value<span class=\"ff4\"> </span>Altre passivit\u00e0 finanziarie Totale valore contabile Livello 1 Livello 2 Livello 3 (in migliaia di Euro) Attivit\u00e0 finanziarie  Disponibilit\u00e0 liquide e mezzi equivalenti 28 73.843 - - - 73.843 - - - Crediti commerciali e altri crediti 26/27 200.280 - - - 200.280 - - - Attivit\u00e0 finanziarie inclusi gli strumenti derivati 21 2.666 3.233 - - 5.899 3.233 - - 276.789 3.233 - - 280.022 Passivit\u00e0 finanziarie Debiti verso banche 32 - - - (256.137) (256.137) - - - Debiti per <span class=\"ff7\">leasing</span> 32 - - - (5.421) (5.421) - - - Debiti commerciali ed altri debiti 33/34/35 - - - (183.527) (183.527) - - - Strumenti finanziari derivati 32 - - (1.589) - (1.589) - (1.589) - - - (1.589) (445.085) (446.674) 3.233 (1.589)<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "RAPPORTI CON PARTI CORRELATE<span class=\"_ _68\"> </span>Le <span class=\"_ _c\"></span>operazioni <span class=\"_ _c\"></span>poste <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>essere <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>arti <span class=\"_ _c\"></span>correlate, <span class=\"_ _c\"></span>cos\u00ec <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>definite <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>internaz<span class=\"_ _1\"></span>ionale <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>24 <span class=\"_ _d\"></span>-<span class=\"_ _68\"> </span> Informativa di bilanc<span class=\"_ _1\"></span>io sulle operazioni con parti correlat<span class=\"_ _1\"></span>e, sono riconducibili prevalen<span class=\"_ _1\"></span>temente a rapporti comm<span class=\"_ _1\"></span>erciali,<span class=\"_ _68\"> </span> amministrativi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>finanziari. <span class=\"_ _0\"></span>Tali <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>entrano<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nella <span class=\"_ _0\"></span>normale <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>d\u2019impresa, <span class=\"_ _2\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019attiv<span class=\"_ _0\"></span><span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>tipica<span class=\"_ _1\"></span> </span>di c<span class=\"_ _1\"></span>iascun <span class=\"_ _1\"></span>soggetto <span class=\"_ _1\"></span>interessato, <span class=\"_ _4\"></span>e sono <span class=\"_ _1\"></span>regola<span class=\"_ _1\"></span>te a <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>mercato. I<span class=\"_ _1\"></span>n pa<span class=\"_ _1\"></span>rticolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>intrattiene <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>apporti <span class=\"_ _4\"></span>con<span class=\"_ _68\"> </span> le seguenti part<span class=\"_ _1\"></span>i correlate:<span class=\"_ _68\"> </span> - <span class=\"_ _5a\"> </span><span class=\"ff5\">la s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _1\"></span>controllante dire<span class=\"_ _1\"></span>tta, Federico De Nora S.p.A<span class=\"_ _1\"></span>. (la \u201c<span class=\"ff4\">Societ\u00e0 Controllant<span class=\"_ _1\"></span>e<span class=\"ff5\">\u201d);<span class=\"ff2\"> </span></span></span></span>- <span class=\"_ _63\"> </span>la societ\u00e0 colleg<span class=\"_ _1\"></span>ata tk nucera e le sue con<span class=\"_ _1\"></span>trollate (le \"<span class=\"ff4\">Socie<span class=\"_ _1\"></span>t\u00e0 Collegate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _63\"> </span>gli <span class=\"_ _0\"></span>azionisti di <span class=\"_ _0\"></span>minoranza e <span class=\"_ _0\"></span>societ\u00e0 correlate, <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>per il <span class=\"_ _0\"></span>tramite di <span class=\"_ _0\"></span>dirigenti con <span class=\"_ _0\"></span>responsabilit\u00e0 strategiche <span class=\"_ _0\"></span>(le<span class=\"_ _68\"> </span> \u201c<span class=\"ff4\">Altre Parti Co<span class=\"_ _1\"></span>rrelate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _5a\"> </span>i dirigenti con responsabil<span class=\"_ _1\"></span>it<span class=\"ff5\">\u00e0 strategiche (\u201c<span class=\"ff4\">Alta Dire<span class=\"_ _1\"></span>zione<span class=\"ff5\">\u201d).<span class=\"_ _68\"> </span></span></span></span>La tabella d<span class=\"_ _1\"></span>i seguito ripo<span class=\"_ _1\"></span>rta il prospetto d<span class=\"_ _1\"></span>i dettaglio d<span class=\"_ _1\"></span>ei valori pat<span class=\"_ _1\"></span>rimoniali relativ<span class=\"_ _1\"></span>i alle transazion<span class=\"_ _1\"></span>i con parti co<span class=\"_ _1\"></span>rrelate<span class=\"_ _0\"></span> al<span class=\"_ _1\"></span> 31 dicembre 2022 e 2021<span class=\"_ _1\"></span>:<span class=\"_ _68\"> </span> (in migliaia di E<span class=\"_ _1\"></span>uro)<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Controllante<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Collegate<span class=\"_ _68\"> </span> Altre Parti<span class=\"_ _68\"> </span> Correlate<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> voce di<span class=\"_ _68\"> </span> bilancio<span class=\"_ _68\"> </span> Incidenza<span class=\"_ _68\"> </span> sulla voce<span class=\"_ _68\"> </span> di bilancio<span class=\"_ _68\"> </span> Altri crediti non <span class=\"_ _1\"></span>correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 52<span class=\"ls0\"> </span>52<span class=\"ls0\"> </span>9.030<span class=\"_ _68\"> </span> 0,6%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 52<span class=\"ls0\"> </span>52<span class=\"ff2 ls0\"> </span>10.313<span class=\"_ _68\"> </span> 0,5%<span class=\"_ _68\"> </span> Attivit\u00e0 per impo<span class=\"_ _1\"></span>ste correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> 376<span class=\"_ _68\"> </span> -  376<span class=\"_ _68\"> </span> 4.893<span class=\"_ _68\"> </span> 7,7%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> 376<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 376 20.965<span class=\"_ _68\"> </span> 1,8%<span class=\"fc0\"> </span>Crediti commer<span class=\"_ _1\"></span>ciali correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> 17<span class=\"ls0\"> </span>7.250<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 7.267 123.421<span class=\"_ _68\"> </span> 5,9%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> 11<span class=\"ls0\"> </span>21.626<span class=\"_ _68\"> </span> - 21.637 139.974 15,5%<span class=\"fc0\"> </span>Altri debiti non<span class=\"_ _1\"></span> correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 444<span class=\"_ _68\"> </span> 444<span class=\"_ _68\"> </span> 2.384 18,7%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 488<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 488<span class=\"_ _68\"> </span> 2.183 22,4%<span class=\"fc0\"> </span>Debiti commerci<span class=\"_ _1\"></span>ali correnti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> 25<span class=\"ls0\"> </span>775<span class=\"_ _68\"> </span> 89<span class=\"ls0\"> </span>889 80.554<span class=\"_ _68\"> </span> 1,1%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> -<span class=\"fc0\"> </span>894<span class=\"fc0\"> </span>75<span class=\"ls0\"> </span>969 61.425<span class=\"_ _68\"> </span> 1,6%<span class=\"fc0\"> </span>Debiti per imposte su<span class=\"_ _1\"></span>l reddito corre<span class=\"_ _1\"></span>nti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> - 10.970<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> 1.786<span class=\"fc0\"> </span>-<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> 1.786 27.392<span class=\"_ _68\"> </span> 6,5%<span class=\"fc0\"> </span>Altri debiti c<span class=\"_ _1\"></span>orrenti<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>22<span class=\"_ _68\"> </span> - 33.024<span class=\"_ _68\"> </span> - 33.024 101.617 32,5%<span class=\"_ _68\"> </span> 31 dicembre 20<span class=\"_ _1\"></span>21<span class=\"_ _68\"> </span> - 25.722<span class=\"fc0\"> </span>- 25.722 92.242 27,9%<span class=\"fc0\"> </span>I <span class=\"_ _2\"></span>rapporti <span class=\"_ _2\"></span>patrimoniali <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Controllante <span class=\"_ _0\"></span>sono <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>relativi <span class=\"_ _2\"></span>ad <span class=\"_ _2\"></span>attivit\u00e0 <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>imposte <span class=\"_ _0\"></span>correnti <span class=\"_ _2\"></span>pari <span class=\"_ _c\"></span>a<span class=\"_ _68\"> </span> Euro 376 migliaia, invariati rispetto allo scorso esercizio, a fronte del contratto di consolidato fisca<span class=\"_ _1\"></span>le <span class=\"_ _0\"></span>naziona<span class=\"_ _1\"></span>le che era<span class=\"_ _68\"> </span> in essere tra la <span class=\"_ _0\"></span>societ\u00e0 contr<span class=\"_ _1\"></span>ollante Federico De Nora S.p.A, la Societ\u00e0 <span class=\"_ _0\"></span>De Nora Italy S.r.l, De Nora Water Tec<span class=\"_ _1\"></span>hnology<span class=\"_ _68\"> </span> Italy S.r.l. e Capannon<span class=\"_ _1\"></span>i S.r.l., estinto nel <span class=\"_ _1\"></span>corso del 2022 a seg<span class=\"_ _1\"></span>uito alla quotazione<span class=\"_ _1\"></span> di Industrie De N<span class=\"_ _1\"></span>ora S.p.A.<span class=\"_ _68\"> </span> I <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>patrimonia<span class=\"_ _1\"></span>li <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _0\"></span>Collegate sono <span class=\"_ _0\"></span>principalmente relativi <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>crediti <span class=\"_ _0\"></span>commerci<span class=\"_ _1\"></span>ali <span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>pari a <span class=\"_ _0\"></span>Euro<span class=\"_ _2\"></span> 7.250  migliaia  al<span class=\"_ _1\"></span>  31  dicembre  2022,  r<span class=\"_ _1\"></span>ispetto  agli  Euro  <span class=\"fc8\">21.626</span> <span class=\"_ _10\"> </span>m<span class=\"_ _0\"></span>igliaia  al <span class=\"_ _f\"> </span>31  dicembre  2021<span class=\"_ _1\"></span>;  tali  credi<span class=\"_ _1\"></span>ti  sono<span class=\"_ _68\"> </span> principalmente <span class=\"_ _1\"></span>relativi alla vendita d<span class=\"_ _1\"></span>i elettrodi nell\u2019ambito d<span class=\"_ _1\"></span>el contratto di fornitu<span class=\"_ _1\"></span>ra \u201c<span class=\"_ _0\"></span><span class=\"ff7\">Tool Manufacturing an<span class=\"_ _1\"></span>d Services<span class=\"_ _68\"> </span></span><span class=\"ff7\"> </span>Agreement\u201d<span class=\"ff2\"> inizial<span class=\"_ _1\"></span>mente stipulato in d<span class=\"_ _1\"></span>ata 1 aprile 2015 con tk nuc<span class=\"_ _1\"></span>era e successiv<span class=\"_ _1\"></span>amente modificato. </span><span class=\"ff2\"> </span>Gli <span class=\"_ _c\"></span>altri <span class=\"_ _c\"></span>debiti <span class=\"_ _2\"></span>correnti <span class=\"_ _c\"></span>verso <span class=\"_ _c\"></span>le <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _c\"></span>Collegate <span class=\"_ _c\"></span>par<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _d\"></span>33.024 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>al <span class=\"_ _c\"></span>31 <span class=\"_ _c\"></span>dicembre <span class=\"_ _c\"></span>2022, <span class=\"_ _c\"></span>rispetto <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro<span class=\"_ _68\"> </span> 25.722<span class=\"fc0\"> <span class=\"_ _d\"></span>migliaia <span class=\"_ _5\"></span>al <span class=\"_ _5\"></span>31 <span class=\"_ _d\"></span>dicembre <span class=\"_ _5\"></span>2021, <span class=\"_ _d\"></span>sono <span class=\"_ _5\"></span>relativi <span class=\"_ _d\"></span>ad <span class=\"_ _5\"> </span>anticipi <span class=\"_ _5\"></span>ottenu<span class=\"_ _1\"></span>ti <span class=\"_ _5\"></span>con <span class=\"_ _d\"></span>riferime<span class=\"_ _0\"></span>nto <span class=\"_ _d\"></span>principalmente <span class=\"_ _d\"></span>al <span class=\"_ _5\"></span>suddetto<span class=\"_ _68\"> </span></span><span class=\"fc0\"> </span>contratto di forn<span class=\"_ _1\"></span>itura.<span class=\"_ _68\"> </span> La tabella <span class=\"_ _1\"></span>di segu<span class=\"_ _1\"></span>ito ripor<span class=\"_ _1\"></span>ta il p<span class=\"_ _1\"></span>rospetto di <span class=\"_ _1\"></span>dettaglio d<span class=\"_ _1\"></span>ei valori <span class=\"_ _1\"></span>economic<span class=\"_ _1\"></span>i relativi a<span class=\"_ _1\"></span> transaz<span class=\"_ _1\"></span>ioni con <span class=\"_ _1\"></span>parti co<span class=\"_ _1\"></span>rrelate per <span class=\"_ _1\"></span>g<span class=\"_ _0\"></span><span class=\"ls8\">li<span class=\"_ _68\"> </span></span><span class=\"ls8\"> </span>esercizi chiusi <span class=\"_ _1\"></span>al 31 dicembre 2022 e 2021:<span class=\"_ _1\"></span> (in migliai<span class=\"_ _1\"></span>a di Euro)<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Controllant<span class=\"_ _1\"></span>e<span class=\"_ _68\"> </span> Societ\u00e0<span class=\"_ _68\"> </span> Collegate<span class=\"_ _68\"> </span> Altre Parti<span class=\"_ _1\"></span> Correlate<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> Totale voce<span class=\"_ _1\"></span> di<span class=\"_ _68\"> </span> bilancio<span class=\"_ _68\"> </span> Incidenz<span class=\"_ _1\"></span>a<span class=\"_ _68\"> </span> sulla voce<span class=\"_ _68\"> </span> di bilancio<span class=\"_ _68\"> </span> Ricavi<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022  -     148.286  38<span class=\"ls0\"> </span>  <span class=\"ff4 ls0\">148.32<span class=\"_ _1\"></span>4 </span><span class=\"ff4 ls0\"> </span>        852.82<span class=\"_ _1\"></span>6 17,4%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 dicem<span class=\"_ _1\"></span>bre 2021<span class=\"_ _68\"> </span> -<span class=\"fc8\"> </span>97.417<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>    <span class=\"ff4 ls0\">97.4<span class=\"_ _1\"></span>17<span class=\"fc8\"> </span></span>     615.87<span class=\"_ _1\"></span>8<span class=\"fc8\"> </span>15,8%<span class=\"_ _68\"> </span> Altri proven<span class=\"_ _1\"></span>ti<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            56   696  -  <span class=\"ff4\">752 </span><span class=\"ff4\"> </span>6.451 11,7%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021<span class=\"_ _68\"> </span> 54<span class=\"fc8 ls0\"> </span>740<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>794<span class=\"fc8\"> </span>4.009<span class=\"fc8\"> </span>19,8%<span class=\"_ _68\"> </span> Consumo d<span class=\"_ _1\"></span>i materie pr<span class=\"_ _1\"></span>ime, sussidiari<span class=\"_ _1\"></span>e,  di consumo <span class=\"_ _1\"></span>e di merci<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022  -     1.056  -  <span class=\"ff4\">1.056 </span><span class=\"ff4\"> </span>399.904 0,3%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021<span class=\"_ _68\"> </span> -<span class=\"fc8\"> </span>480<span class=\"fc8\"> </span>-<span class=\"fc8\"> </span>480<span class=\"fc8\"> </span>289.578<span class=\"fc8\"> </span>0,2%<span class=\"_ _68\"> </span> Costi per s<span class=\"_ _1\"></span>ervizi<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 dicem<span class=\"_ _1\"></span>bre 2022            88           499  1.030  <span class=\"ff4\">1.617 </span><span class=\"ff4\"> </span>161.819 1,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  88   672  826  1.586  116.868 1,4%<span class=\"_ _68\"> </span> Costi del pe<span class=\"_ _1\"></span>rsonale<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            -<span class=\"ls1\">  </span><span class=\"ls1\"> <span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>           -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> 2  <span class=\"ff4 ls2\">2 <span class=\"ls0\"> </span></span>154.561 0,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  -     -    -  <span class=\"ff4\">-  </span><span class=\"ff4\">  </span>116.067 0,0%<span class=\"_ _68\"> </span> Altri costi <span class=\"_ _1\"></span>operativi<span class=\"ff2\"> </span>Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            -<span class=\"ls1\">  </span><span class=\"ls1\"> <span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>           -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> 3  <span class=\"ff4 ls2\">3 <span class=\"ls0\"> </span></span>9.676<span class=\"_ _68\"> </span> 0,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  -     -    1  <span class=\"ff4 ls2\">1 <span class=\"ls0\"> </span></span>9.427<span class=\"_ _68\"> </span> 0,0%<span class=\"_ _68\"> </span> Oneri finanz<span class=\"_ _1\"></span>iari<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2022            -<span class=\"ls1\">  </span><span class=\"ls1\"> <span class=\"_ _1\"></span><span class=\"ls0\"> </span></span>           -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> 1  <span class=\"ff4 ls2\">1 <span class=\"ls0\"> </span></span>27.688 0,0%<span class=\"_ _68\"> </span> Esercizio c<span class=\"_ _1\"></span>hiuso al 31 d<span class=\"_ _1\"></span>icembre 2021  -     -    -  <span class=\"ff4\">- </span><span class=\"ff4\">   </span>16.330 0,0%<span class=\"_ _68\"> </span> I <span class=\"_ _2\"></span>rapporti <span class=\"_ _c\"></span>economic<span class=\"_ _1\"></span>i <span class=\"_ _c\"></span>con <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>Societ\u00e0 <span class=\"_ _2\"></span>Collegate<span class=\"_ _1\"></span> <span class=\"_ _c\"></span>sono <span class=\"_ _c\"></span>principalmen<span class=\"_ _1\"></span>te <span class=\"_ _c\"></span>relativi <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ricavi, <span class=\"_ _c\"></span>pari <span class=\"_ _2\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>148.286 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _2\"></span>nel<span class=\"_ _68\"> </span> 2022, <span class=\"_ _c\"></span>rispet<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>a <span class=\"_ _c\"></span>Euro <span class=\"_ _2\"></span>97.417 <span class=\"_ _c\"></span>migliaia <span class=\"_ _2\"></span>nel <span class=\"_ _c\"></span>2021, <span class=\"_ _2\"></span>derivanti <span class=\"_ _2\"></span>dalla <span class=\"_ _c\"></span>vendita <span class=\"_ _2\"></span>di <span class=\"_ _c\"></span>elettrodi <span class=\"_ _2\"></span>in <span class=\"_ _c\"></span>forza <span class=\"_ _2\"></span>del <span class=\"_ _c\"></span>contrat<span class=\"_ _1\"></span>to <span class=\"_ _c\"></span>di <span class=\"_ _2\"></span>fornitura<span class=\"_ _68\"> </span> \u201cTool Manufac<span class=\"_ _1\"></span>turing and Services<span class=\"_ _1\"></span> Agreement\u201d<span class=\"ff2\"> menzionato <span class=\"_ _1\"></span>in precedenza.<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>I costi <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>servizi v<span class=\"_ _68\"> </span>erso Altre<span class=\"_ _68\"> </span>parte <span class=\"_ _1\"></span>correlate <span class=\"_ _1\"></span>includono <span class=\"_ _1\"></span>gli emolum<span class=\"_ _1\"></span>enti ai<span class=\"_ _1\"></span> membri <span class=\"_ _1\"></span>del Co<span class=\"_ _1\"></span>nsiglio <span class=\"_ _1\"></span>di Ammin<span class=\"_ _1\"></span>istrazione <span class=\"_ _1\"></span>per<span class=\"_ _68\"> </span>Euro <span class=\"_ _2\"></span>819 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2022, <span class=\"_ _0\"></span>rispetto <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>675 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>nel <span class=\"_ _2\"></span>2021, <span class=\"_ _0\"></span>di <span class=\"_ _2\"></span>cui <span class=\"_ _0\"></span>Euro <span class=\"_ _2\"></span>77 <span class=\"_ _0\"></span>migliaia <span class=\"_ _2\"></span>non <span class=\"_ _0\"></span>ancora <span class=\"_ _2\"></span>liqui<span class=\"_ _1\"></span>dati <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _68\"> </span> dicembre 2022.<span class=\"_ _1\"></span> Operazioni con l<span class=\"_ _1\"></span>\u2019Alta Direzion<span class=\"ff2\">e<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>Oltre <span class=\"_ _10\"> </span>ai <span class=\"_ _10\"> </span>valori <span class=\"_ _10\"> </span>patrimoniali <span class=\"_ _10\"> </span>ed <span class=\"_ _10\"> </span>economici <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>parti <span class=\"_ _10\"> </span>correlate <span class=\"_ _10\"> </span>presen<span class=\"_ _1\"></span>tati <span class=\"_ _10\"> </span>nelle <span class=\"_ _10\"> </span>tabelle <span class=\"_ _10\"> </span>sopra <span class=\"_ _10\"> </span>esposte, <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>Gruppo <span class=\"_ _10\"> </span>ha<span class=\"_ _68\"> </span> riconosciuto <span class=\"_ _1\"></span>compensi <span class=\"_ _1\"></span>all\u2019Alta <span class=\"_ _1\"></span>Direzione <span class=\"_ _1\"></span>per E<span class=\"_ _1\"></span>uro <span class=\"ff2\">23.281 <span class=\"_ _1\"></span>migliaia n<span class=\"_ _1\"></span>el 2022,<span class=\"_ _1\"></span> rispe<span class=\"_ _1\"></span>tto a <span class=\"_ _1\"></span>Euro 4.870 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>nel 20<span class=\"_ _1\"></span>21, <span class=\"ls4\">di</span> </span>cui Euro 1.845 mig<span class=\"_ _1\"></span>liaia non ancora <span class=\"_ _1\"></span>liquidati al 31 dicembre 2022<span class=\"ls4\">. </span> La tabella di segui<span class=\"_ _1\"></span>to riporta la suddi<span class=\"_ _1\"></span>visione di sudd<span class=\"_ _1\"></span>etti compensi fra le c<span class=\"_ _1\"></span>ategorie di costo id<span class=\"_ _1\"></span>entificate dallo IA<span class=\"_ _1\"></span>S 24. <span class=\"_ _0\"></span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 2022<span class=\"_ _68\"> </span> 2021<span class=\"_ _68\"> </span> (in migliaia di Euro)<span class=\"ff4\"> </span>Benefici a breve termine per i dipendenti<span class=\"_ _68\"> </span> 5.286<span class=\"_ _68\"> </span> 4.586  Benefici successivi alla fine del rapporto di lavoro<span class=\"_ _68\"> </span> 316<span class=\"ls0\"> </span>284  Altri benefici a lungo termine<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Benefici dovuti ai dipendenti per la cessa<span class=\"_ _1\"></span>zione del rapporto<span class=\"_ _0\"></span> di lavoro<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Pagamenti basati su azioni<span class=\"_ _68\"> </span> 17.679<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> 23.281<span class=\"_ _68\"> </span> 4.870<span class=\"_ _68\"> </span><div class=\"c w2 h0\" style=\"left:-45.596874px; bottom:-0.01159668px;\"><div class=\"t m0 x2 h2 y8e5 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x116 h3 y12d ff2 fs0 fc0 sc0 ls0 ws0\">137 </div><div class=\"t m0 x2 h3 yf5 ff2 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h8b yf6d ff4 fsa fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9a ha yf6e ff4 fs4 fc0 sc0 ls0 ws0\">H. EVENTI NON RICORRENTI<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h2 y9f5 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 ha yf6f ff4 fs0 fc0 sc0 ls0 ws0\">39. <span class=\"_ _2c\"> </span><span class=\"fs4\">Eventi non ricorrenti</span> </div><div class=\"t m0 x2 h2 yf70 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h3 yf71 ff2 fs0 fc0 sc0 ls0 ws0\">Ai <span class=\"_ _c\"></span>sensi <span class=\"_ _2\"></span>della <span class=\"_ _c\"></span>Comunicaz<span class=\"_ _1\"></span>ione <span class=\"_ _c\"></span>Consob <span class=\"_ _2\"></span>n. <span class=\"_ _c\"></span>DEM/6064<span class=\"_ _1\"></span>293 <span class=\"_ _c\"></span>del <span class=\"_ _2\"></span>28 <span class=\"_ _c\"></span>luglio <span class=\"_ _c\"></span>2006, <span class=\"_ _2\"></span>sono <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>seguito <span class=\"_ _c\"></span>esposte<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>le <span class=\"_ _c\"></span>informazioni<span class=\"_ _1\"></span> </div><div class=\"t m0 x2 h3 yc2b ff5 fs0 fc0 sc0 ls0 ws0\">circa <span class=\"_ _1\"></span>l\u2019impatto <span class=\"_ _1\"></span>sui <span class=\"_ _1\"></span>risultati <span class=\"_ _1\"></span>economi<span class=\"_ _1\"></span>ci, <span class=\"ff2\">patrimoniali <span class=\"_ _4\"></span>e finanziari <span class=\"_ _1\"></span>del <span class=\"_ _1\"></span>Gruppo, <span class=\"_ _1\"></span>degli <span class=\"_ _1\"></span>eventi <span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>operazioni <span class=\"_ _1\"></span>non <span class=\"_ _1\"></span>ricorrenti <span class=\"_ _1\"></span>del<span class=\"_ _1\"></span> </span></div><div class=\"t m0 x2 h3 yc2c ff2 fs0 fc0 sc0 ls0 ws0\">periodo:<span class=\"_ _68\"> </span> </div><div class=\"t m0 x2 h3 yf06 ff2 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w2b0 hb7\" style=\"left:402.26212px; bottom:818.0264px;\"><div class=\"t m0 xa h30 yeb6 ff4 fs7 fc0 sc0 ls0 ws0\">Utile (perdita) di<span class=\"_ _68\"> </span> </div><div class=\"t m0 x22 h30 y40e ff4 fs7 fc0 sc0 ls0 ws0\">esercizio<span class=\"_ _68\"> </span> </div></div><div class=\"c wc hb7\" style=\"left:504.63715px; bottom:818.0264px;\"><div class=\"t m0 x90 h30 y422 ff4 fs7 fc0 sc0 ls0 ws0\">Patrimonio Netto<span class=\"_ _68\"> </span> </div></div><div class=\"c w2b1 hb7\" style=\"left:602.7871px; bottom:818.0264px;\"><div class=\"t m0 x58 h30 yeb6 ff4 fs7 fc0 sc0 ls0 ws0\">Flussi<span class=\"_ _68\"> </span> </div><div class=\"t m0 x3c h30 y40e ff4 fs7 fc0 sc0 ls0 ws0\">Finanziari<span class=\"_ _68\"> </span> </div></div><div class=\"c w2b2 h182\" style=\"left:402.26212px; bottom:798.8384px;\"><div class=\"t m0 x98 he2 y11b ff7 fs7 fc0 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _68\"> </span> </div></div><div class=\"c w2af h4b\" style=\"left:0.003112793px; bottom:779.2994px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">Costi del personale - Piano di incentivazione MIP </div></div><div class=\"c w2b0 h4b\" style=\"left:402.26212px; bottom:779.2994px;\"><div class=\"t m0 x68 h21 y11b ff2 fs7 fc0 sc0 ls0 ws0\">              (19.360) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "RAPPORTI CON PARTI CORRELATE<span class=\"_ _68\"> </span>Le <span class=\"_ _c\"></span>operazioni <span class=\"_ _c\"></span>poste <span class=\"_ _c\"></span>in <span class=\"_ _c\"></span>essere <span class=\"_ _c\"></span>con <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>arti <span class=\"_ _c\"></span>correlate, <span class=\"_ _c\"></span>cos\u00ec <span class=\"_ _c\"></span>come <span class=\"_ _c\"></span>definite <span class=\"_ _c\"></span>dal <span class=\"_ _d\"></span>p<span class=\"_ _1\"></span>rincipio <span class=\"_ _c\"></span>contabile <span class=\"_ _d\"></span>internaz<span class=\"_ _1\"></span>ionale <span class=\"_ _c\"></span>IAS <span class=\"_ _c\"></span>24 <span class=\"_ _d\"></span>-<span class=\"_ _68\"> </span> Informativa di bilanc<span class=\"_ _1\"></span>io sulle operazioni con parti correlat<span class=\"_ _1\"></span>e, sono riconducibili prevalen<span class=\"_ _1\"></span>temente a rapporti comm<span class=\"_ _1\"></span>erciali,<span class=\"_ _68\"> </span> amministrativi<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>e <span class=\"_ _0\"></span>finanziari. <span class=\"_ _0\"></span>Tali <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>entrano<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>nella <span class=\"_ _0\"></span>normale <span class=\"_ _0\"></span>gestione <span class=\"_ _0\"></span>d\u2019impresa, <span class=\"_ _2\"></span>nell\u2019<span class=\"_ _1\"></span>ambito <span class=\"_ _2\"></span>del<span class=\"_ _1\"></span>l\u2019attiv<span class=\"_ _0\"></span><span class=\"ff2\">it\u00e0 <span class=\"_ _2\"></span>tipica<span class=\"_ _1\"></span> </span>di c<span class=\"_ _1\"></span>iascun <span class=\"_ _1\"></span>soggetto <span class=\"_ _1\"></span>interessato, <span class=\"_ _4\"></span>e sono <span class=\"_ _1\"></span>regola<span class=\"_ _1\"></span>te a <span class=\"_ _1\"></span>condizion<span class=\"_ _1\"></span>i d<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>mercato. I<span class=\"_ _1\"></span>n pa<span class=\"_ _1\"></span>rticolare, <span class=\"_ _1\"></span>il <span class=\"_ _1\"></span>Gruppo <span class=\"_ _1\"></span>intrattiene <span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>apporti <span class=\"_ _4\"></span>con<span class=\"_ _68\"> </span> le seguenti part<span class=\"_ _1\"></span>i correlate:<span class=\"_ _68\"> </span> - <span class=\"_ _5a\"> </span><span class=\"ff5\">la s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _1\"></span>controllante dire<span class=\"_ _1\"></span>tta, Federico De Nora S.p.A<span class=\"_ _1\"></span>. (la \u201c<span class=\"ff4\">Societ\u00e0 Controllant<span class=\"_ _1\"></span>e<span class=\"ff5\">\u201d);<span class=\"ff2\"> </span></span></span></span>- <span class=\"_ _63\"> </span>la societ\u00e0 colleg<span class=\"_ _1\"></span>ata tk nucera e le sue con<span class=\"_ _1\"></span>trollate (le \"<span class=\"ff4\">Socie<span class=\"_ _1\"></span>t\u00e0 Collegate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _63\"> </span>gli <span class=\"_ _0\"></span>azionisti di <span class=\"_ _0\"></span>minoranza e <span class=\"_ _0\"></span>societ\u00e0 correlate, <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>per il <span class=\"_ _0\"></span>tramite di <span class=\"_ _0\"></span>dirigenti con <span class=\"_ _0\"></span>responsabilit\u00e0 strategiche <span class=\"_ _0\"></span>(le<span class=\"_ _68\"> </span> \u201c<span class=\"ff4\">Altre Parti Co<span class=\"_ _1\"></span>rrelate<span class=\"ff5\">\u201d); <span class=\"ff2\"> </span></span></span>- <span class=\"_ _5a\"> </span>i dirigenti con responsabil<span class=\"_ _1\"></span>it<span class=\"ff5\">\u00e0 strategiche (\u201c<span class=\"ff4\">Alta Dire<span class=\"_ _1\"></span>zione<span class=\"ff5\">\u201d).<span class=\"_ _68\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "Operazioni con l<span class=\"_ _1\"></span>\u2019Alta Direzion<span class=\"ff2\">e<span class=\"_ _68\"> </span></span><span class=\"ff2\"> </span>Oltre <span class=\"_ _10\"> </span>ai <span class=\"_ _10\"> </span>valori <span class=\"_ _10\"> </span>patrimoniali <span class=\"_ _10\"> </span>ed <span class=\"_ _10\"> </span>economici <span class=\"_ _10\"> </span>con <span class=\"_ _10\"> </span>parti <span class=\"_ _10\"> </span>correlate <span class=\"_ _10\"> </span>presen<span class=\"_ _1\"></span>tati <span class=\"_ _10\"> </span>nelle <span class=\"_ _10\"> </span>tabelle <span class=\"_ _10\"> </span>sopra <span class=\"_ _10\"> </span>esposte, <span class=\"_ _10\"> </span>il <span class=\"_ _10\"> </span>Gruppo <span class=\"_ _10\"> </span>ha<span class=\"_ _68\"> </span> riconosciuto <span class=\"_ _1\"></span>compensi <span class=\"_ _1\"></span>all\u2019Alta <span class=\"_ _1\"></span>Direzione <span class=\"_ _1\"></span>per E<span class=\"_ _1\"></span>uro <span class=\"ff2\">23.281 <span class=\"_ _1\"></span>migliaia n<span class=\"_ _1\"></span>el 2022,<span class=\"_ _1\"></span> rispe<span class=\"_ _1\"></span>tto a <span class=\"_ _1\"></span>Euro 4.870 <span class=\"_ _1\"></span>migliaia <span class=\"_ _1\"></span>nel 20<span class=\"_ _1\"></span>21, <span class=\"ls4\">di</span> </span>cui Euro 1.845 mig<span class=\"_ _1\"></span>liaia non ancora <span class=\"_ _1\"></span>liquidati al 31 dicembre 2022<span class=\"ls4\">. </span> La tabella di segui<span class=\"_ _1\"></span>to riporta la suddi<span class=\"_ _1\"></span>visione di sudd<span class=\"_ _1\"></span>etti compensi fra le c<span class=\"_ _1\"></span>ategorie di costo id<span class=\"_ _1\"></span>entificate dallo IA<span class=\"_ _1\"></span>S 24. <span class=\"_ _0\"></span> Esercizio chiuso al 31 dicembre<span class=\"_ _68\"> </span> 2022<span class=\"_ _68\"> </span> 2021<span class=\"_ _68\"> </span> (in migliaia di Euro)<span class=\"ff4\"> </span>Benefici a breve termine per i dipendenti<span class=\"_ _68\"> </span> 5.286<span class=\"_ _68\"> </span> 4.586  Benefici successivi alla fine del rapporto di lavoro<span class=\"_ _68\"> </span> 316<span class=\"ls0\"> </span>284  Altri benefici a lungo termine<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Benefici dovuti ai dipendenti per la cessa<span class=\"_ _1\"></span>zione del rapporto<span class=\"_ _0\"></span> di lavoro<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Pagamenti basati su azioni<span class=\"_ _68\"> </span> 17.679<span class=\"_ _68\"> </span> -<span class=\"_ _68\"> </span> Totale<span class=\"_ _68\"> </span> 23.281<span class=\"_ _68\"> </span> 4.870<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "COMPENSI AD AMMINISTRATORI, SINDACI E<span class=\"_ _68\"> </span>REVISORI<span class=\"_ _68\"> </span>Ai <span class=\"_ _d\"></span>sen<span class=\"_ _1\"></span>si <span class=\"_ _d\"></span>dell\u2019ar<span class=\"_ _1\"></span>t. <span class=\"_ _d\"></span>38 <span class=\"_ _c\"></span>D.Lgs.<span class=\"ff2\"> <span class=\"_ _d\"></span></span>127/91 <span class=\"_ _c\"></span>si <span class=\"_ _d\"></span>evide<span class=\"_ _1\"></span>nzia <span class=\"_ _d\"></span>che <span class=\"_ _c\"></span>l\u2019ammonta<span class=\"_ _1\"></span>re <span class=\"_ _d\"></span>dei <span class=\"_ _c\"></span>compensi <span class=\"_ _c\"></span>agli <span class=\"_ _d\"></span>Amminis<span class=\"_ _1\"></span>tratori <span class=\"_ _c\"></span>e <span class=\"_ _d\"> </span>Sindaci <span class=\"_ _c\"></span>della<span class=\"_ _68\"> </span> Societ\u00e0 <span class=\"_ _5\"> </span>per <span class=\"_ _10\"> </span>lo <span class=\"_ _5\"> </span>svolgimento <span class=\"_ _5\"> </span>delle <span class=\"_ _10\"> </span>loro <span class=\"_ _5\"> </span>funzioni <span class=\"_ _5\"> </span>e <span class=\"_ _10\"> </span>quelli <span class=\"_ _5\"> </span>relativi <span class=\"_ _5\"> </span>alla <span class=\"_ _5\"> </span>revisione <span class=\"_ _10\"> </span>del <span class=\"_ _5\"> </span>bilancio <span class=\"_ _5\"> </span>consolidato <span class=\"_ _5\"> </span>risulta <span class=\"_ _10\"> </span>cos\u00ec<span class=\"_ _1\"></span> dettagliato:<span class=\"_ _68\"> </span> Esercizio chiuso al 3<span class=\"_ _0\"></span>1 dicembre<span class=\"_ _68\"> </span> 202<span class=\"ls0\">2<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>202<span class=\"ls0\">1<span class=\"_ _68\"> </span></span><span class=\"ls0\"> </span>(in migliaia d<span class=\"_ _0\"></span>i Euro)<span class=\"_ _68\"> </span> Emolumen<span class=\"_ _0\"></span>ti ai membri del Consiglio di <span class=\"_ _0\"></span>Ammin<span class=\"_ _0\"></span>istrazione<span class=\"_ _68\"> </span> 819<span class=\"ls0\"> </span>675<span class=\"ls0\"> </span>Compensi ai mem<span class=\"_ _0\"></span>bri del Collegio Sindac<span class=\"_ _0\"></span>ale<span class=\"_ _68\"> </span> 134<span class=\"ls0\"> </span>123<span class=\"ls0\"> </span>Compensi per<span class=\"_ _0\"></span> la revisione del bilancio d<span class=\"_ _0\"></span>\u2019esercizio e consolidato (inclu<span class=\"_ _0\"></span>sivi delle<span class=\"_ _68\"> </span> attivit\u00e0 svolte sulle <span class=\"_ _0\"></span>situazioni contab<span class=\"_ _0\"></span>ili predisposte ai fini del conso<span class=\"_ _0\"></span>lidato dalle<span class=\"_ _68\"> </span> controllate estere)<span class=\"_ _0\"></span> 1.660<span class=\"_ _68\"> </span> 1.306<span class=\"_ _68\"> </span> Compensi alla societ\u00e0 <span class=\"_ _0\"></span>di revisione p<span class=\"_ _0\"></span>er altri servizi d<span class=\"_ _0\"></span>i revisione<span class=\"_ _68\"> </span> 84<span class=\"ls0\"> </span>10<span class=\"ls0\"> </span>Compensi alla societ\u00e0 <span class=\"_ _0\"></span>di revisione p<span class=\"_ _0\"></span>er servizi non di revisione<span class=\"_ _0\"></span> 2.266<span class=\"ls0\"> </span>1.5<span class=\"ls2\">56</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "IMPEGNI<span class=\"_ _68\"> </span>La Societ\u00e0 non ha as<span class=\"_ _1\"></span>sunto impegni che non<span class=\"_ _1\"></span> siano stati rilevati <span class=\"_ _1\"></span>nello stato patrimon<span class=\"_ _1\"></span>iale, ad eccezione d<span class=\"_ _1\"></span>i ordini per<span class=\"_ _68\"> </span> l\u2019acquisto di ben<span class=\"_ _1\"></span>i strumentali pari a Eu<span class=\"_ _1\"></span>ro <span class=\"ff2\">22,7 milioni al 31 dice<span class=\"_ _1\"></span>mbre 2022.<span class=\"_ _68\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "IMPEGNI<span class=\"_ _68\"> </span>La Societ\u00e0 non ha as<span class=\"_ _1\"></span>sunto impegni che non<span class=\"_ _1\"></span> siano stati rilevati <span class=\"_ _1\"></span>nello stato patrimon<span class=\"_ _1\"></span>iale, ad eccezione d<span class=\"_ _1\"></span>i ordini per<span class=\"_ _68\"> </span> l\u2019acquisto di ben<span class=\"_ _1\"></span>i strumentali pari a Eu<span class=\"_ _1\"></span>ro <span class=\"ff2\">22,7 milioni al 31 dice<span class=\"_ _1\"></span>mbre 2022.<span class=\"_ _68\"> </span></span>Passivit\u00e0 potenzia<span class=\"_ _1\"></span>li<span class=\"_ _68\"> </span>Il Gruppo non ha <span class=\"_ _1\"></span>assunto passivit\u00e0 poten<span class=\"_ _1\"></span>ziali che non siano st<span class=\"_ _1\"></span>ate rilevate in bilan<span class=\"_ _1\"></span>cio.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Garanzie<span class=\"ff2\"> </span>Al 31 dicembre 202<span class=\"_ _1\"></span>2 si evidenziano <span class=\"_ _1\"></span>le <span class=\"ff5\">seguenti garanzie in es<span class=\"_ _1\"></span>sere all\u2019interno d<span class=\"_ _1\"></span>el Gruppo:<span class=\"ff2\"> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">Industrie De Nora S.p<span class=\"_ _1\"></span>.A. ha rilasciato <span class=\"_ _1\"></span>garanzie a favor<span class=\"_ _1\"></span>e di fornitori delle soc<span class=\"_ _1\"></span>iet\u00e0 control<span class=\"_ _1\"></span>late per Euro 9.726<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>migliaia e garan<span class=\"_ _1\"></span>zie a favore di cli<span class=\"_ _1\"></span>enti delle societ\u00e0 cont<span class=\"_ _1\"></span>rollate per Euro 12.4<span class=\"_ _1\"></span>14 migliaia;<span class=\"_ _68\"> </span> \u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">la capogruppo ha in<span class=\"_ _1\"></span>oltre rilasciato ga<span class=\"_ _1\"></span>ranzie a favore di<span class=\"_ _1\"></span> istituti di credito per <span class=\"_ _1\"></span>linee di credito, si<span class=\"_ _1\"></span>a di cassa che di<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>firma, emesse a <span class=\"_ _1\"></span>favore di societ\u00e0 contro<span class=\"_ _1\"></span>llate per Euro 89.977 <span class=\"_ _1\"></span>migliaia; alla da<span class=\"_ _1\"></span>ta del 31.12.2022 <span class=\"_ _1\"></span>tale linee son<span class=\"_ _1\"></span>o<span class=\"_ _68\"> </span> state utilizzate <span class=\"_ _1\"></span>solo per crediti di fir<span class=\"_ _1\"></span>ma;  \u2022<span class=\"ff3\"> <span class=\"_ _25\"> </span><span class=\"ff2\">a garanzia di ad<span class=\"_ _1\"></span>empimenti contrattua<span class=\"_ _1\"></span>li assunti dal Gru<span class=\"_ _1\"></span>ppo sono state prest<span class=\"_ _1\"></span>ate fideiussioni d<span class=\"_ _1\"></span>a banche o<span class=\"_ _68\"> </span></span></span><span class=\"ff3\"><span class=\"ff2\"> </span></span>assicurazioni verso c<span class=\"_ _1\"></span>lienti per un impor<span class=\"_ _1\"></span>to pari a Euro 56.533 <span class=\"_ _1\"></span>migliaia, di cui E<span class=\"_ _1\"></span>uro 27.690 a valere su<span class=\"_ _1\"></span>lle linee<span class=\"_ _68\"> </span> di credito garant<span class=\"_ _1\"></span>ite dalla capogruppo in<span class=\"_ _1\"></span>dicate al punto <span class=\"_ _1\"></span>precedente.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "Passivit\u00e0 potenzia<span class=\"_ _1\"></span>li<span class=\"_ _68\"> </span>Il Gruppo non ha <span class=\"_ _1\"></span>assunto passivit\u00e0 poten<span class=\"_ _1\"></span>ziali che non siano st<span class=\"_ _1\"></span>ate rilevate in bilan<span class=\"_ _1\"></span>cio.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "FATTI DI RILIEVO SUCCESSIVI ALLA CHIUSURA DEL PERIODO<span class=\"_ _68\"> </span>Con <span class=\"_ _d\"></span>efficacia <span class=\"_ _d\"></span>primo <span class=\"_ _d\"></span>gennaio <span class=\"_ _d\"></span>2023, <span class=\"_ _5\"></span>De <span class=\"_ _d\"></span>Nora <span class=\"_ _d\"></span>ISIA <span class=\"_ _d\"></span>S.r.l. <span class=\"_ _5\"></span>\u00e8 <span class=\"_ _d\"></span>stata <span class=\"_ _d\"></span>fusa <span class=\"_ _10\"> </span>per <span class=\"_ _d\"></span>incorporaz<span class=\"_ _1\"></span>ione <span class=\"_ _d\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _d\"></span>De <span class=\"_ _d\"></span>Nora <span class=\"_ _d\"></span>Water Technologies <span class=\"_ _0\"></span>S.r.<span class=\"_ _1\"></span>l. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>societ\u00e0 stavano <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _0\"></span>operando dal <span class=\"_ _0\"></span>2021 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>stretta <span class=\"_ _0\"></span>collab<span class=\"_ _1\"></span>orazione <span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a fusione <span class=\"_ _0\"></span>consente <span class=\"_ _0\"></span>ora di operare con un'un<span class=\"_ _1\"></span>ica organizzazione in g<span class=\"_ _1\"></span>rado di sempli<span class=\"_ _1\"></span>ficare i processi e aum<span class=\"_ _1\"></span>entarne l'efficienza <span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>l'agilit\u00e0. \u2022<span class=\"ff2\"> <span class=\"_ _5a\"> </span>Nel <span class=\"_ _d\"></span>mese <span class=\"_ _5\"></span>di <span class=\"_ _5\"></span>febbraio <span class=\"_ _d\"></span>2023 <span class=\"_ _d\"></span>\u00e8 <span class=\"_ _5\"> </span>stata <span class=\"_ _5\"></span>perfezionata<span class=\"_ _1\"></span> <span class=\"_ _5\"></span>l'acquisizione <span class=\"_ _d\"></span>di <span class=\"_ _5\"></span>un'area <span class=\"_ _d\"></span>industriale <span class=\"_ _d\"></span>dismessa <span class=\"_ _d\"></span>a <span class=\"_ _5\"> </span>sud<span class=\"_ _2\"></span>-es<span class=\"_ _1\"></span>t <span class=\"_ _5\"></span>del<span class=\"_ _1\"></span> </span>territorio di Ce<span class=\"_ _1\"></span>rnusco sul Naviglio <span class=\"_ _1\"></span>(Milano) per la re<span class=\"_ _1\"></span>alizzazione del pro<span class=\"_ _1\"></span>getto \u201cItalian Giga<span class=\"_ _1\"></span>factory\u201d.<span class=\"ff2\"> </span>Il progetto <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>inserisce nel <span class=\"_ _0\"></span>piano <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>espansione della capacit\u00e0 <span class=\"_ _0\"></span>produttiva del <span class=\"_ _0\"></span>Gruppo De <span class=\"_ _0\"></span>Nora, e <span class=\"_ _0\"></span>prevede, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguito alla demolizione degl<span class=\"_ _1\"></span>i immobili esistenti, la re<span class=\"_ _1\"></span>alizzazione di un po<span class=\"_ _1\"></span>lo produttivo su larg<span class=\"_ _1\"></span>a scala con una cap<span class=\"_ _1\"></span>acit\u00e0 fino a 2G<span class=\"_ _1\"></span>W per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>produzione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>elettrolizzator<span class=\"_ _1\"></span>i <span class=\"_ _1\"></span>per <span class=\"_ _4\"></span>la <span class=\"_ _4\"></span>gen<span class=\"ff5\">erazione <span class=\"_ _4\"></span>di <span class=\"_ _4\"></span>idrogeno <span class=\"_ _4\"></span>verde,<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>sistemi <span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>componenti <span class=\"_ _4\"></span>per <span class=\"_ _4\"></span>l\u2019elettrolisi <span class=\"_ _4\"></span>dell\u2019acqua<span class=\"_ _1\"></span> </span>e celle a combu<span class=\"_ _1\"></span>stibile, oltre alla realiz<span class=\"_ _1\"></span>zazione di facilit<span class=\"_ _1\"></span>ies a servizio del<span class=\"_ _1\"></span>le altre divisioni de<span class=\"_ _1\"></span>l Gruppo. L' <span class=\"_ _0\"></span>avvio <span class=\"_ _2\"></span>dei <span class=\"_ _0\"></span>lavori <span class=\"_ _2\"></span>di <span class=\"_ _0\"></span>costruzione <span class=\"_ _0\"></span>della <span class=\"_ _2\"></span>Gigafactory <span class=\"_ _2\"></span>\u00e8 <span class=\"_ _0\"></span>previsto <span class=\"_ _2\"></span>nel<span class=\"_ _1\"></span>la <span class=\"_ _2\"></span>seconda <span class=\"_ _0\"></span>met\u00e0 <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>2023 <span class=\"_ _0\"></span>subordinatamente <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>buon<span class=\"_ _1\"></span> esito dell'iter au<span class=\"_ _1\"></span>torizzativo che si svo<span class=\"_ _1\"></span>lger\u00e0 nei prossim<span class=\"_ _1\"></span>i mesi.<span class=\"_ _68\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}