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    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-522": {
   "value": "-50001000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-523": {
   "value": "-894000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-524": {
   "value": "-50895000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationNetOfTax",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-525": {
   "value": "18268000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-526": {
   "value": "3654000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:StatutoryReserveMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-527": {
   "value": "223433000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-528": {
   "value": "720630000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsExcludingProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-529": {
   "value": "59697000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-530": {
   "value": "29728000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:OtherReservesMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-531": {
   "value": "82338000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsProfitLossForReportingPeriodMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-532": {
   "value": "958898000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:EquityAttributableToOwnersOfParentMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-533": {
   "value": "11704000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "ifrs-full:ComponentsOfEquityAxis": "ifrs-full:NoncontrollingInterestsMember",
    "unit": "iso4217:EUR"
   }
  },
  "fact-534": {
   "value": "970602000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Equity",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2026-01-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-1": {
   "value": "Industrie De Nora S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "Industrie De Nora S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "societ\u00e0 per azioni",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Italia",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Milano",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Via Bistolfi 35",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Il Gruppo, fondato dall\u2019ingegnere Oronzio De Nora, vanta pi\u00f9 di 100 anni di attivit\u00e0 nel settore elettrochimico ed \u00e8 oggi riconosciuto come leader mondiale nella fornitura di elettrodi per l\u2019industria elettrochimica. L\u2019azienda \u00e8 inoltre attiva nella progettazione e fornitura di tecnologie per trattamento e la disinfezione delle acque ed \u00e8 impegnata nello sviluppo di soluzioni per  la realizzazione della transizione energetica,  rivestendo, in particolare, una posizione di rilievo nella fornitura di tecnologie per la produzione di idrogeno attraverso l\u2019elettrolisi dell\u2019acqua.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Federico De Nora S.p.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5\">Il <span class=\"_ _13\"> </span>bilancio <span class=\"_ _17\"> </span>consolidato <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _13\"> </span>De<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Nora <span class=\"_ _13\"></span>relativ<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>all\u2019ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _17\"> </span>chiuso <span class=\"_ _13\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _13\"> </span>202<span class=\"_ _0\"></span>5 <span class=\"_ _17\"> </span>(di <span class=\"_ _17\"> </span>seguito <span class=\"_ _13\"> </span>il <span class=\"_ _17\"> </span>\u201cBilancio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6\">Consolidato\u201d) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>predisposto <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>confor<span class=\"_ _0\"></span>mit\u00e0 <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>IFRS <span class=\"_ _2\"></span>emanat<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>dall\u2019Internation<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>Accounting <span class=\"_ _3\"></span>Standards </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7\">Board <span class=\"_ _11\"></span>(IA<span class=\"_ _0\"></span>SB) <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>adottati <span class=\"_ _12\"></span>nell\u2019Unione <span class=\"_ _12\"></span>Europea <span class=\"_ _12\"></span>(di <span class=\"_ _12\"></span>seguito <span class=\"_ _12\"></span>definiti <span class=\"_ _12\"></span>\u201cIF<span class=\"_ _0\"></span>RS\u201d). <span class=\"_ _12\"></span>A <span class=\"_ _12\"></span>fini <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>parativi <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>stati <span class=\"_ _12\"></span>presentati <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>dati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8\">relativi <span class=\"_ _17\"> </span>all'eserc<span class=\"_ _0\"></span>izio <span class=\"_ _17\"> </span>chiuso <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _17\"> </span>2024. <span class=\"_ _17\"> </span>Gl<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>IFRS <span class=\"_ _17\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>stati <span class=\"_ _17\"> </span>applicati <span class=\"_ _14\"> </span>in <span class=\"_ _17\"> </span>modo <span class=\"_ _17\"> </span>coerente <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>t<span class=\"_ _0\"></span>utti <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>ese<span class=\"_ _0\"></span>rcizi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9\">presentati. </div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Il <span class=\"_ _13\"> </span>bilancio <span class=\"_ _17\"> </span>consolidato <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _13\"> </span>De<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Nora <span class=\"_ _13\"></span>relativ<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>all\u2019ese<span class=\"_ _0\"></span>rcizio <span class=\"_ _17\"> </span>chiuso <span class=\"_ _13\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _13\"> </span>202<span class=\"_ _0\"></span>5 <span class=\"_ _17\"> </span>(di <span class=\"_ _17\"> </span>seguito <span class=\"_ _13\"> </span>il <span class=\"_ _17\"> </span>\u201cBilancio Consolidato\u201d) <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>predisposto <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>confor<span class=\"_ _0\"></span>mit\u00e0 <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>principi <span class=\"_ _3\"></span>contabili <span class=\"_ _3\"></span>IFRS <span class=\"_ _2\"></span>emanat<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>dall\u2019Internation<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>Accounting <span class=\"_ _3\"></span>Standards Board <span class=\"_ _11\"></span>(IA<span class=\"_ _0\"></span>SB) <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>adottati <span class=\"_ _12\"></span>nell\u2019Unione <span class=\"_ _12\"></span>Europea <span class=\"_ _12\"></span>(di <span class=\"_ _12\"></span>seguito <span class=\"_ _12\"></span>definiti <span class=\"_ _12\"></span>\u201cIF<span class=\"_ _0\"></span>RS\u201d). <span class=\"_ _12\"></span>A <span class=\"_ _12\"></span>fini <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>parativi <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>stati <span class=\"_ _12\"></span>presentati <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>dati relativi <span class=\"_ _17\"> </span>all'eserc<span class=\"_ _0\"></span>izio <span class=\"_ _17\"> </span>chiuso <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _17\"> </span>2024. <span class=\"_ _17\"> </span>Gl<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>IFRS <span class=\"_ _17\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>stati <span class=\"_ _17\"> </span>applicati <span class=\"_ _14\"> </span>in <span class=\"_ _17\"> </span>modo <span class=\"_ _17\"> </span>coerente <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>t<span class=\"_ _0\"></span>utti <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>ese<span class=\"_ _0\"></span>rcizi presentati. Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _3\"></span>predispost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>nella <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ospettiva <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>continuit\u00e0 <span class=\"_ _3\"></span>aziendale, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>q<span class=\"_ _3\"></span>uanto gli<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>amministratori <span class=\"_ _3\"></span>hanno<span class=\"_ _0\"></span> verificato <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>\u2019insussistenza <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>indicatori <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>carattere <span class=\"_ _13\"></span>finanziario, <span class=\"_ _13\"> </span>ge<span class=\"_ _0\"></span>stionale <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>altro <span class=\"_ _13\"></span>genere <span class=\"_ _13\"></span>che <span class=\"_ _12\"></span>potesse<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>evidenz<span class=\"_ _0\"></span>iare incertezze <span class=\"_ _12\"></span>significative <span class=\"_ _12\"></span>ci<span class=\"_ _0\"></span>rca <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>capacit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>far <span class=\"_ _12\"></span>fronte <span class=\"_ _12\"></span>alle <span class=\"_ _12\"></span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _12\"></span>obbligazioni <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>prevedi<span class=\"_ _0\"></span>bile <span class=\"_ _12\"></span>futuro <span class=\"_ _12\"></span>e, <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span> particolare, nei 12 mesi s<span class=\"_ _0\"></span>uccessivi alla data d<span class=\"_ _0\"></span>i chiusura. <span class=\"_ _0\"></span> Le <span class=\"_ _0\"></span>valutazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>effettuate <span class=\"_ _11\"></span>confermano <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>operare <span class=\"_ _0\"></span>nel <span class=\"_ _11\"></span>rispetto <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>presupposto <span class=\"_ _11\"></span>della <span class=\"_ _0\"></span>continuit\u00e0<span class=\"_ _0\"></span> aziendale e nel rispett<span class=\"_ _0\"></span>o dei covenants f<span class=\"_ _0\"></span>inanziari.<span class=\"_ _1c4\"> </span>Il presente <span class=\"_ _0\"></span>bilancio consol<span class=\"_ _0\"></span>idato \u00e8 <span class=\"_ _0\"></span>stato ap<span class=\"_ _0\"></span>provato dal Co<span class=\"_ _0\"></span>nsiglio di A<span class=\"_ _0\"></span>mministrazione de<span class=\"_ _0\"></span>lla Societ<span class=\"_ _0\"></span>\u00e0 in data <span class=\"_ _0\"></span>17 m<span class=\"_ _0\"></span>arzo 2026 ed \u00e8 sottoposto a revisione cont<span class=\"_ _0\"></span>abile da parte <span class=\"_ _0\"></span>della societ\u00e0 d<span class=\"_ _0\"></span>i revisione Pricewate<span class=\"_ _0\"></span>rhouseCoopers S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _1c4\"> </span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb\">Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolidato <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>stato <span class=\"_ _3\"></span>predispost<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>nella <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ospettiva <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>continuit\u00e0 <span class=\"_ _3\"></span>aziendale, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>q<span class=\"_ _3\"></span>uanto gli<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>amministratori <span class=\"_ _3\"></span>hanno<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc\">verificato <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>\u2019insussistenza <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>indicatori <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>carattere <span class=\"_ _13\"></span>finanziario, <span class=\"_ _13\"> </span>ge<span class=\"_ _0\"></span>stionale <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>altro <span class=\"_ _13\"></span>genere <span class=\"_ _13\"></span>che <span class=\"_ _12\"></span>potesse<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>evidenz<span class=\"_ _0\"></span>iare </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd\">incertezze <span class=\"_ _12\"></span>significative <span class=\"_ _12\"></span>ci<span class=\"_ _0\"></span>rca <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>capacit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>far <span class=\"_ _12\"></span>fronte <span class=\"_ _12\"></span>alle <span class=\"_ _12\"></span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _12\"></span>obbligazioni <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>prevedi<span class=\"_ _0\"></span>bile <span class=\"_ _12\"></span>futuro <span class=\"_ _12\"></span>e, <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse\">particolare, nei 12 mesi s<span class=\"_ _0\"></span>uccessivi alla data d<span class=\"_ _0\"></span>i chiusura. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf\">Le <span class=\"_ _0\"></span>valutazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>effettuate <span class=\"_ _11\"></span>confermano <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>operare <span class=\"_ _0\"></span>nel <span class=\"_ _11\"></span>rispetto <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>presupposto <span class=\"_ _11\"></span>della <span class=\"_ _0\"></span>continuit\u00e0<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10\">aziendale e nel rispett<span class=\"_ _0\"></span>o dei covenants f<span class=\"_ _0\"></span>inanziari.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "Il presente <span class=\"_ _0\"></span>bilancio consol<span class=\"_ _0\"></span>idato \u00e8 <span class=\"_ _0\"></span>stato ap<span class=\"_ _0\"></span>provato dal Co<span class=\"_ _0\"></span>nsiglio di A<span class=\"_ _0\"></span>mministrazione de<span class=\"_ _0\"></span>lla Societ<span class=\"_ _0\"></span>\u00e0 in data <span class=\"_ _0\"></span>17 m<span class=\"_ _0\"></span>arzo 2026 ed \u00e8 sottoposto a revisione cont<span class=\"_ _0\"></span>abile da parte <span class=\"_ _0\"></span>della societ\u00e0 d<span class=\"_ _0\"></span>i revisione Pricewate<span class=\"_ _0\"></span>rhouseCoopers S.<span class=\"_ _0\"></span>p.A.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs12\">Struttura e contenuto del Bil<span class=\"_ _0\"></span>ancio Consolidato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13\">Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolid<span class=\"_ _0\"></span>ato i<span class=\"_ _3\"></span>nclude la <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale, <span class=\"_ _3\"></span>econom<span class=\"_ _0\"></span>ica <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanziaria della <span class=\"_ _3\"></span>Societ\u00e0 <span class=\"_ _3\"></span>e delle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>controllate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14\">approvate dai rispettivi organi amministrativi, predisposte sulla base delle relative situazioni contabili e, ove <span class=\"_ _3\"></span>applicabile<span class=\"_ _0\"></span>, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15\">opportunamente rett<span class=\"_ _0\"></span>ificate per renderle conf<span class=\"_ _0\"></span>ormi agli IFRS. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16\">La <span class=\"_ _17\"> </span>tabella <span class=\"_ _13\"> </span>seguente <span class=\"_ _17\"> </span>riep<span class=\"_ _0\"></span>iloga, <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>riferimento <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>ntrollate <span class=\"_ _17\"> </span>dalla <span class=\"_ _17\"> </span>Societ\u00e0 <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>sue <span class=\"_ _17\"> </span>collegate, <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>informazioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17\">relative <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"> </span>denominaz<span class=\"_ _0\"></span>ione <span class=\"_ _17\"> </span>sociale, <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _13\"> </span>sed<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>legale, <span class=\"_ _13\"> </span>alla <span class=\"_ _17\"> </span>valut<span class=\"_ _0\"></span>a <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>unzionale, <span class=\"_ _13\"> </span>al <span class=\"_ _17\"> </span>capitale <span class=\"_ _17\"> </span>sociale <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"></span>percentua<span class=\"_ _0\"></span>le <span class=\"_ _13\"> </span>di<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs18\">interessenza del Gruppo De <span class=\"_ _0\"></span>Nora.  </div><div class=\"gs19\"><table class=\"s w357 h22f\" id=\"_cbc8db6f-cfd0-4171-8c03-d15d5f2b8c89\"><tr><td class=\"c n x323 y1aa2 w358 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x324 y1aa2 w359 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Sede legale<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x325 y1aa2 w35a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Valuta funzionale<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x326 h7 y1aa3 ff1 fs7 fc1d sc0 ls0 ws0\">Capitale sociale al 31.12.202<span class=\"_ _3\"></span>5<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td class=\"t m0 x310 hc y1aa4 ff1 fs7 fc1d sc0 ls0 ws0\">% interessenza </td><td class=\"t m0 x23e hc y1aa4 ff1 fs7 fc1d sc0 ls0 ws0\">Criterio di </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x298 h7 y1aa5 ff1 fs7 fc1d sc0 ls0 ws0\">Gruppo De Nora<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x278 hc y1aa5 ff1 fs7 fc1d sc0 ls0 ws0\">consolidamento<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x327 y1aa7 w35b h231\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs25 fc0 sc1 ls0 ws0\">in valuta<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x328 y1aa7 w35c h231\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs25 fc0 sc1 ls0 ws0\">in Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x329 h1ac y1aa8 ff1 fs25 fc0 sc1 ls0 ws0\">Al </td><td class=\"t m0 x32a h1ac y1aa8 ff1 fs25 fc0 sc1 ls0 ws0\">Al </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x263 h1ac y1aa9 ff1 fs25 fc0 sc1 ls0 ws0\">31.12.2025</td><td class=\"t m0 x22d h1ac y1aa9 ff1 fs25 fc0 sc1 ls0 ws0\">31.12.2024<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aaa ff1 fs7 fc0 sc0 ls0 ws0\">Oronzio De Nora </td><td class=\"c n x32b y1aac w35d h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Basisweg, 10 -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1aaf w35e h230\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">International BV<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1aae ff1 fs11 fc0 sc0 ls0 ws0\">Amsterdam -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td class=\"c n x32d y1ab0 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1ab0 w360 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">4.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1ab1 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">4.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ab0 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ab0 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ab0 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1ab2 w364 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 OLANDA:</div></td><td class=\"t m0 x333 h7 y1ab3 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">OLANDA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ab4 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"t m0 x333 h2c y1ab5 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industriestra<span class=\"_ _0\"></span>sse 17 </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ab6 ff1 fs7 fc0 sc0 ls0 ws0\">Deutschland </td><td class=\"c n x32b y1ab7 w365 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">63517<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x334 y1ab7 w366 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Rodenbach-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32d y1ab8 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x335 y1ab8 w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ab9 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ab8 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ab8 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ab8 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x254 y1abb w368 h233\"><div class=\"t m0 x238 hc y1aba ff1 fs7 fc0 sc0 ls0 ws0\">GmbH -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1abc ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">GERMANIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1abd ff1 fs7 fc0 sc0 ls0 ws0\">*Shotec Gmbh - </td><td class=\"t m0 x333 h2c y1abe ff1 fs11 fc0 sc0 ls0 ws0\">An der </td><td class=\"t m0 x333 h2c y1abf ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Bruchengrube <span class=\"_ _0\"></span>5, </td><td class=\"c n x32d y1ac0 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1ac0 w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">40.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1ac1 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">40.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ac0 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ac0 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ac0 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ac2 ff1 fs7 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32b y1ac3 w365 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">63452<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1ac4 ff1 fs11 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"_ _1c4\"> </span></td><td class=\"c n x334 y1ac3 w36a h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Hanau -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x333 y1ac5 w2a8 h1ad\" colspan=\"2\"><div class=\"t m0 x0 h2c y1012 ff1 fs11 fc0 sc0 ls0 ws0\">Plot Nos. 184, <span class=\"_ _0\"></span>185 &amp; </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ac6 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora India </td><td class=\"c n x339 y1ac8 w36b h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Kundaim<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1ac8 w36c h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">189<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1ac9 ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - INDIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1aca ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industrial Estate </td><td class=\"c n x33a y1acb w36d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x33b y1acb w36e h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">53.086.340,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1acc w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">502.728,22<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1acd ff1 fs7 fc0 sc1 ls0 ws0\">53,67%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1acd ff1 fs7 fc0 sc0 ls0 ws0\">53,67%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 h7 y1acd ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x333 h2c y1ace ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Kundaim 403 1<span class=\"_ _0\"></span>15, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1acf ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"t m0 x333 h2c y1ad0 ff1 fs11 fc0 sc0 ls0 ws0\">2023-15 Endo, </td><td class=\"t m0 x333 h2c y1ad1 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Goa, INDIA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ad2 ff1 fs7 fc0 sc0 ls0 ws0\">Permelec Ltd \u2013 </td><td class=\"t m0 x333 h2c y1ad3 ff1 fs11 fc0 sc0 ls0 ws0\">Fujisawa City - </td><td class=\"t m0 x333 h2c y1ad4 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Kanagawa Pref. <span class=\"_ _0\"></span>252 </td><td class=\"c n x33a y1ad5 w36f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">JPY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x33e y1ad5 w370 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">90.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ad6 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">488.891,30<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ad5 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ad5 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ad5 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ad7 ff1 fs7 fc0 sc0 ls0 ws0\">GIAPPONE:<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1ad8 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">- GIAPPONE<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ad9 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Hong </td><td class=\"t m0 x333 h2c y1ada ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Unit D-F 25/F <span class=\"_ _0\"></span>YHC </td><td class=\"t m0 x333 h2c y1adb ff1 fs11 fc0 sc0 ls0 ws0\">Tower 1 Sheung </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1adc ff1 fs7 fc0 sc0 ls0 ws0\">Kong Limited - </td><td></td><td class=\"t m0 x333 h2c y1add ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">YUET Road Kowl<span class=\"_ _0\"></span>lon </td><td class=\"c n x33f y1ade w371 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">HKD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x340 y1ade w367 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1adf w2a7 h116\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">10.933,26<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ade w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ade w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ade w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ae0 ff1 fs7 fc0 sc0 ls0 ws0\">HONG KONG<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1ae1 ff1 fs11 fc0 sc0 ls0 ws0\">Bay KL - HONG </td><td class=\"t m0 x333 h2c y1ae2 ff1 fs11 fc0 sc0 ls0 ws0\">KONG<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1ae3 w2a9 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora do Brasil </div></td><td class=\"t m0 x333 h2c y1ae4 ff1 fs11 fc0 sc0 ls0 ws0\">Avenida Jerome </td><td class=\"t m0 x333 h2c y1ae5 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Case No. 195<span class=\"_ _0\"></span>9 Eden </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1ae6 ff1 fs7 fc0 sc0 ls0 ws0\">Ltda - BRASILE<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1ae7 ff1 fs11 fc0 sc0 ls0 ws0\">-CEP 18087-220 -<span class=\"_ _0\"></span> </td><td class=\"t m0 x333 h2c y1ae8 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Sorocoba/S<span class=\"_ _0\"></span>P- </td><td class=\"c n x33f y1ae9 w372 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">BRL<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x341 y1ae9 w373 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">9.662.257,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1aea w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.501.189,64<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ae9 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ae9 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ae9 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x333 h2c y1aeb ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">BRASILE<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aec ff1 fs7 fc0 sc0 ls0 ws0\">De Nora </td><td class=\"c n x342 y1aed w374 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longtan<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1aed w375 h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">No. 113<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aee ff1 fs7 fc0 sc0 ls0 ws0\">Elettrodi </td><td></td><td class=\"t m0 x333 h2c y1aef ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Road,Suzhou </td><td class=\"c n x33f y1af0 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x343 y1af0 w377 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">176.843.459,11<span class=\"_ _1c4\"> </span></div></td><td class=\"c x28c y1af1 w2aa h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">21.497.588,09<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1af0 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1af0 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1af0 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1af2 ff1 fs7 fc0 sc0 ls0 ws0\">(Suzhou) </td><td></td><td class=\"t m0 x333 h2c y1af3 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industrial Park<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1af4 ff1 fs7 fc0 sc0 ls0 ws0\">Co., Ltd - CINA:<span class=\"_ _1c4\"> </span></td><td class=\"c n x32b y1af5 w378 h236\" colspan=\"2\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs11 fc0 sc0 ls0 ws0\">215126,</div></td><td class=\"c n x344 y1af5 w379 h236\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs11 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x32b y1af6 w37a h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Building<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1af9 w37b h237\"><div class=\"t m0 x238 hc y1af7 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora China -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Jinan Co Ltd -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1af8 ff1 fs11 fc0 sc0 ls0 ws0\">Rd.,Lingang<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32b y1afa w37c h238\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">3,No.5436,Wenqu<span class=\"_ _0\"></span>an<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1afb ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Zone,Licheng </td><td class=\"t m0 x333 h2c y1afc ff1 fs11 fc0 sc0 ls0 ws0\">Development </td><td class=\"c n x33f y1afd w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1afd w37d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">15.000<span class=\"_ _0\"></span>.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1afe w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.823.442,17<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1afd w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1afd w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1afd w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1aff w37e h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b00 ff1 fs11 fc0 sc0 ls0 ws0\">Province PR CINA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b01 ff1 fs11 fc0 sc0 ls0 ws0\">City.Shandong </td><td class=\"t m0 x333 h2c y1b02 ff1 fs11 fc0 sc0 ls0 ws0\">District,Jinan </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b03 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Glory </td><td class=\"c n x346 y1b04 w37f h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longyan<span class=\"_ _0\"></span>g<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1b04 w380 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">No.2277<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b05 ff1 fs11 fc0 sc0 ls0 ws0\">Rd. Unit 1605 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b06 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co </td><td class=\"t m0 x333 h2c y1b07 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Yongda Int'l Plaza<span class=\"_ _0\"></span> - </td><td></td><td class=\"c n x33f y1b08 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x347 y1b08 w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b09 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">121.562,81<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b08 w381 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">80%</div></td><td class=\"c n x349 y1b08 w381 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">80%</div></td><td class=\"c n x34a y1b08 w382 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b0a ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - CINA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1b0b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Shanghai - CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b0c ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Italy </td><td></td><td class=\"t m0 x333 h2c y1b0d ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b0e w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b0e w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">5.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b0f w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">5.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b0e w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b0e w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b0e w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b10 ff1 fs7 fc0 sc0 ls0 ws0\">S.r.l. - ITALIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"c n x32b y1b11 w383 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b11 w384 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"gs1b\"><table class=\"s w385 h239\" id=\"_eee7c956-5808-4504-bdee-f2d2f324dc45\"><tr><td class=\"t m0 x21c hc y1b12 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Water </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b13 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b14 ff1 fs11 fc0 sc0 ls0 ws0\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td></td><td class=\"c n x32d y1b15 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1b15 w386 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">78.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1b16 w2a7 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">78.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b15 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b15 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b15 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b17 ff1 fs7 fc0 sc0 ls0 ws0\">Italy S.r.l.  \u2013 </td><td class=\"c n x32b y1b18 w383 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b18 w384 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b19 ff1 fs7 fc0 sc0 ls0 ws0\">ITALIA:<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b1b w387 h23a\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b1a ff1 fs11 fc0 sc0 ls0 ws0\">Office No: 61<span class=\"_ _0\"></span>4, Le<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b1c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Solarium Tower,<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b1d w388 h23b\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies FZE</div></td><td class=\"t m0 x333 h2c y1b1e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Dubai Silicon Oa<span class=\"_ _0\"></span>sis - </td><td class=\"c n x33f y1b1f w389 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">AED<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34c y1b1f w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">250.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1b20 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">57.934,74<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b1f w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b1f w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b1f w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b21 w38a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 DUBAI<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b22 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">DUBAI<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b23 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Italy </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b24 ff1 fs7 fc0 sc0 ls0 ws0\">Hydrogen </td><td class=\"t m0 x333 h2c y1b25 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b26 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b26 w373 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">6.518.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b27 w2a5 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">6.518.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b26 w38b h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">90%</div></td><td class=\"c n x34d y1b26 w38b h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">90%</div></td><td class=\"c n x34e y1b26 w38c h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b28 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"c n x32b y1b29 w383 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b29 w384 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2a ff1 fs7 fc0 sc0 ls0 ws0\">S.r.l. - ITALIA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b2b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">c/o Pirola Pennu<span class=\"_ _0\"></span>to </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b2c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Zei &amp; Associati </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2d ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Holding </td><td class=\"t m0 x333 h2c y1b2e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Limited, 5th Flo<span class=\"_ _0\"></span>or, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2f ff1 fs7 fc0 sc0 ls0 ws0\">UK Ltd. \u2013<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b30 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Aldermary House, </td><td class=\"c n x32d y1b31 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34f y1b31 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">19,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x221 y1b32 w2ac h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">19,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b31 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b31 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b31 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b33 ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA:<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b34 ff1 fs11 fc0 sc0 ls0 ws0\">London EC4N 1TX - </td><td class=\"c x32b y1b36 w38e h23c\"><div class=\"t m0 x238 h2c y1b35 ff1 fs11 fc0 sc0 ls0 ws0\">10-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x350 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">15 Queen Street,<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b37 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b39 w38f h23d\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b38 ff1 fs11 fc0 sc0 ls0 ws0\">Daytona House<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b3a ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Amber Close, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b3b w390 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies UK</div></td><td class=\"t m0 x333 h2c y1b3c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Amington, </td><td class=\"c n x33f y1b3d w391 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">GBP<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x351 y1b3d w392 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">7.5<span class=\"_ _3\"></span>97.918,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b3e w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.707.217,51<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b3d w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b3d w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b3d w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b3f w393 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Services Ltd. \u2013</div></td><td class=\"t m0 x333 h2c y1b40 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Tamworth B<span class=\"_ _0\"></span>77 4RP -<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b41 w394 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA</div></td><td class=\"t m0 x333 h2c y1b42 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b43 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"c x32b y1b44 w395 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b44 w396 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b46 w397 h230\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Holding US Inc. \u2013<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">, Concord, OH <span class=\"_ _0\"></span>4407<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x33f y1b47 w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x353 y1b47 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">10,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x22f y1b48 w264 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8,51<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b47 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b47 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b47 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b49 w399 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">USA:<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1b4a ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b4b ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Tech </td><td class=\"c x32b y1b4c w395 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b4c w396 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b4d ff1 fs7 fc0 sc0 ls0 ws0\">LLC \u2013 USA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b4e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">, Concord, OH <span class=\"_ _0\"></span>4407 </td><td class=\"c n x33f y1b4f w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x354 y1b4f w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c x226 y1b50 w21 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b4f w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b4f w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b4f w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x333 h7 y1b51 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b52 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"c n x32b y1b53 w395 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">3000<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x352 y1b53 w39b h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Advance L<span class=\"_ _0\"></span>ane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b54 w39c h23b\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies LLC<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">18915 - Colmar -<span class=\"_ _0\"></span> PA<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x33f y1b55 w398 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x355 y1b55 w39d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">968.500,19<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b56 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">824.255,48<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b55 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b55 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b55 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b57 w39e h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 USA:<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1b58 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x32b y1b59 w395 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">2277<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x352 y1b59 w39f h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longyang<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b5a ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"t m0 x333 h2c y1b5b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Road, Unit 305 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b5c ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b5d ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Yongda </td><td class=\"c n x33f y1b5e w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1b5e w3a0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">16.780<span class=\"_ _0\"></span>.955,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b5f w2a5 h114\"><div class=\"t m0 x0 hc yee1 ff1 fs7 fc0 sc1 ls0 ws0\">2.039.940,07<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b5e w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b5e w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b5e w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b60 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co. </td><td class=\"t m0 x333 h2c y1b61 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">International Pl<span class=\"_ _0\"></span>aza - </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b62 ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - CINA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b63 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">201204 - Pudong </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b64 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Shanghai - CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b65 w3a1 h23d\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b38 ff1 fs11 fc0 sc0 ls0 ws0\">Zei &amp; Associati<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1b66 w3a2 h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">c/o Pirola Pennu<span class=\"_ _0\"></span>to<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b67 w3a3 h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b68 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Limited, 5th Flo<span class=\"_ _0\"></span>or, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b69 w3a4 h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd. \u2013<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b6a ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Aldermary House, </td><td class=\"c n x33f y1b6b w391 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">GBP<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x356 y1b6b w3a5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x22f y1b6c w264 h116\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1,15<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b6b w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b6b w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b6b w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"c x32b y1b6d w38e h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">10-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x350 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">15 Queen Street,<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b6e w3a6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA:</div></td><td class=\"t m0 x333 h2c y1b6f ff1 fs11 fc0 sc0 ls0 ws0\">London EC4N 1TX - </td><td class=\"t m0 x333 h2c y1b70 ff1 fs11 fc0 sc0 ls0 ws0\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b71 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">No 96 Street A0<span class=\"_ _0\"></span>201 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b72 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"t m0 x333 h2c y1b73 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Lingang Marine </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b74 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b75 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Science Park, </td><td class=\"c n x33f y1b76 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x347 y1b76 w3a7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">7.757.786,80<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b77 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">943.058,37<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b76 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b76 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b76 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b78 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Ltd - </td><td class=\"t m0 x333 h2c y1b79 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Pudong New </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b7a ff1 fs7 fc0 sc0 ls0 ws0\">CINA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b7b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">District, Shang<span class=\"_ _0\"></span>hai - </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b7c ff1 fs11 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b7d ff1 fs7 fc0 sc0 ls0 ws0\">Capannoni S.r.l.- </td><td class=\"t m0 x333 h2c y1b7e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b7f w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b7f w3a8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">8.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b80 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b7f w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b7f w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b7f w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b81 ff1 fs7 fc0 sc0 ls0 ws0\">ITALIA:<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32b y1b82 w383 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b82 w384 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b83 ff1 fs7 fc0 sc0 ls0 ws0\">*Capannoni LLC -</td><td class=\"c x32b y1b84 w395 h238\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b84 w396 h238\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b85 ff1 fs7 fc0 sc0 ls0 ws0\">USA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b86 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">, Concord, OH <span class=\"_ _0\"></span>4407 </td><td class=\"c n x33f y1b87 w398 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x357 y1b87 w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">3.477.750,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b88 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">2.959.787,23<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b87 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b87 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b87 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x333 h7 y1b89 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b8a ff1 fs7 fc0 sc0 ls0 ws0\">thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1b8b ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1b8c w3a9 h235\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">nucera AG &amp; Co.</div><div class=\"t m0 x32c h7 y1aae ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x32d y1b8d w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x358 y1b8d w3aa h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">126.315.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x284 y1b8e w200 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">126.315.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b8f ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b8f ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1b90 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c n x254 y1b91 w3ab h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">KGaA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b92 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td class=\"t m0 x333 h7 y1b93 ff1 fs11 fc0 sc0 ls0 ws0\">Italia<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"c n x32d y1b94 w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b94 w3a8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1.080.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b95 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.080.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b96 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b96 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1b92 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1b97 ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Italy S.r.l.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1b97 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1b98 ff1 fs7 fc0 sc0 ls0 ws0\">*ThyssenKrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1b99 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1b9a w3ac h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Australia</div><div class=\"t m0 x32c h7 y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">Australia<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td class=\"c n x32d y1b9b w3ad h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">AUD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x359 y1b9b w367 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b9c w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">284.397,93<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b9d ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b9d ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1b9e ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c n x254 y1b9f w3ae h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Pty.<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"gs1b\"><table class=\"s w385 h23e\" id=\"_bd3e9648-43bf-44a4-985e-29b62979a20d\"><tr><td class=\"t m0 x21c hc y1ba0 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ba1 ff1 fs7 fc0 sc0 ls0 ws0\">nucera Arabia </td><td class=\"t m0 x333 h7 y1ba2 ff1 fs11 fc0 sc0 ls0 ws0\">Arabia saudita<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1ba3 w3af h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">SAR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35a y1ba3 w360 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">2.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ba4 w2a6 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">463.477,94<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1ba5 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1ba5 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1ba1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1ba6 ff1 fs7 fc0 sc0 ls0 ws0\">for Contracting </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1ba6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ba7 ff1 fs7 fc0 sc0 ls0 ws0\">LLC<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ba8 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1ba9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1baa ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Japan </td><td class=\"t m0 x333 h7 y1bab ff1 fs11 fc0 sc0 ls0 ws0\">Giappone<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33a y1bac w36f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">JPY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35b y1bac w3b0 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">150.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1bad w2a6 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">814.818,84<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1baa ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1baa ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bae ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1baf ff1 fs7 fc0 sc0 ls0 ws0\">Ltd.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bb0 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bb1 ff1 fs7 fc0 sc0 ls0 ws0\">nucera </td><td class=\"t m0 x333 h7 y1bb2 ff1 fs11 fc0 sc0 ls0 ws0\">Cina<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bb3 w376 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1bb3 w3b1 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">20.691<span class=\"_ _0\"></span>.437,50<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1bb4 w2a5 h1b4\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">2.515.309,32<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bb5 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bb5 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bb1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1bb6 w3b2 h233\"><div class=\"t m0 x238 hc y1aba ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co.,<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bb7 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bb8 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td class=\"t m0 x333 h7 y1bb9 ff1 fs11 fc0 sc0 ls0 ws0\">Usa<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bba w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x355 y1bba w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">700.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1bbb w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">595.744,68<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bbc ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bbc ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bb8 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bbd ff1 fs7 fc0 sc0 ls0 ws0\">Nucera USA Inc.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bbd ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bbe ff1 fs7 fc0 sc0 ls0 ws0\">*ThyssenKrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bbf ff1 fs7 fc0 sc0 ls0 ws0\">Nucera </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1bc0 w2a9 h114\"><div class=\"t m0 x0 hc yed8 ff1 fs7 fc0 sc0 ls0 ws0\">Hydrogen Energy </div></td><td class=\"t m0 x333 h7 y1bc1 ff1 fs11 fc0 sc0 ls0 ws0\">Cina<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bc2 w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35c y1bc2 w370 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">10.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1bc3 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.510.638,30<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bc4 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x220 hc y1bc5 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bc6 ff1 fs7 fc0 sc0 ls0 ws0\">Technology </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bc6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c x254 y1bc7 w3b2 h23f\"><div class=\"t m0 x238 hc y1af7 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co.,<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd.<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bc8 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bc9 ff1 fs7 fc0 sc0 ls0 ws0\">nucera </td><td class=\"t m0 x333 h7 y1bca ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1bcb w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1bcb w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1bcc w2a7 h114\"><div class=\"t m0 x0 hc yed8 ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bcd ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bcd ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bc9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bce ff1 fs7 fc0 sc0 ls0 ws0\">Participations </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bce ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bcf ff1 fs7 fc0 sc0 ls0 ws0\">GmbH<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bd0 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1bd1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bd2 ff1 fs7 fc0 sc0 ls0 ws0\">nucera India </td><td class=\"t m0 x333 h7 y1bd3 ff1 fs11 fc0 sc0 ls0 ws0\">India<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33a y1bd4 w36d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35d y1bd4 w3b3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">71.940,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x23b y1bd5 w44 h1b5\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">681,27<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bd2 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bd2 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bd6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bd7 ff1 fs7 fc0 sc0 ls0 ws0\">Private Limited<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bd8 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1bd9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bda ff1 fs7 fc0 sc0 ls0 ws0\">nucera HTE </td><td class=\"t m0 x333 h7 y1bdb ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1bdc w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1bdc w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1bdd w2a7 h1b6\"><div class=\"t m0 x0 hc yee1 ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bda ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bda ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bde ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bdf ff1 fs7 fc0 sc0 ls0 ws0\">GmbH<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1be0 ff1 fs7 fc0 sc0 ls0 ws0\">TK Nucera </td><td class=\"t m0 x333 h7 y1be1 ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1b0e w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1b0e w369 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">50.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1be2 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">50.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b0e w38b h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">34%</div></td><td class=\"c n x34d y1b0e w38b h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">34%</div></td><td class=\"t m0 x220 hc y1be0 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1be3 ff1 fs7 fc0 sc0 ls0 ws0\">Management AG<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1be3 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e\">(*): partecipazione indir<span class=\"_ _0\"></span>etta di Indust<span class=\"_ _0\"></span>rie De Nora S.p.A </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f\">\u00c8 <span class=\"_ _13\"></span>stata <span class=\"_ _12\"></span>utilizzata <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>data <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>riferimento <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>quella <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>chiusura <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ell'esercizio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _13\"></span>Societ\u00e0 <span class=\"_ _13\"></span>(31 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20\">dicembre), peraltro <span class=\"_ _3\"></span>coincidente con quel<span class=\"_ _3\"></span>la della <span class=\"_ _3\"></span>totalit\u00e0 delle <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>ciet\u00e0 i<span class=\"_ _3\"></span>ncluse nell'area di <span class=\"_ _3\"></span>consolidamento, ad <span class=\"_ _3\"></span>esclusione:<span class=\"_ _0\"></span>  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs21\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">della De<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>Ind<span class=\"_ _0\"></span>ia Ltd <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esercizio <span class=\"_ _11\"></span>sociale <span class=\"_ _0\"></span>chiude <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>redisposti <span class=\"_ _0\"></span>apposit<span class=\"_ _0\"></span>i da<span class=\"_ _0\"></span>ti </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22\">annuali al 31 dicembre d<span class=\"_ _0\"></span>i ciascun esercizio;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs23\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">delle societ\u00e0 thy<span class=\"_ _0\"></span>ssenKrupp (<span class=\"_ _0\"></span>l\u2019esercizio socia<span class=\"_ _0\"></span>le della <span class=\"_ _0\"></span>controllante<span class=\"_ _0\"></span> Thy<span class=\"_ _0\"></span>ssenkrupp Nuce<span class=\"_ _0\"></span>ra AG <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Co. KGaA ch<span class=\"_ _0\"></span>iude al 30 </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24\">settembre) per le qua<span class=\"_ _0\"></span>li sono stati predis<span class=\"_ _0\"></span>posti dati annuali al 31 <span class=\"_ _0\"></span>dicembre di ciascun ese<span class=\"_ _0\"></span>rcizio. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25\">L\u2019unica variazione intervenuta n<span class=\"_ _0\"></span>ell\u2019area di consolidamento ne<span class=\"_ _0\"></span>l corso dell\u2019esercizio ha riguardato l\u2019avv<span class=\"_ _0\"></span>enuta liquidazione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26\">della <span class=\"_ _11\"></span>controllata <span class=\"_ _12\"></span>statunitense <span class=\"_ _11\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>Neptune <span class=\"_ _11\"></span>LLC; <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>relative <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>residuali <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>tate <span class=\"_ _11\"></span>incorporate <span class=\"_ _12\"></span>dalla <span class=\"_ _11\"></span>De <span class=\"_ _11\"></span>Nor<span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27\">Water Technologies LLC.<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs28\">Metodi di consolidamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29\">I bilanci <span class=\"_ _3\"></span>delle societ\u00e0 in cui la Societ\u00e0 direttamente o indirettamente ha il <span class=\"_ _3\"></span>contro<span class=\"_ _0\"></span>llo sono stati <span class=\"_ _3\"></span>consol<span class=\"_ _0\"></span>idati con il <span class=\"_ _3\"></span>\u201cmetodo<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a\">dell\u2019integrazione glob<span class=\"_ _0\"></span>ale\u201d, media<span class=\"_ _0\"></span>nte l\u2019assunzione<span class=\"_ _0\"></span> integrale de<span class=\"_ _0\"></span>lle attivit\u00e0 e pass<span class=\"_ _0\"></span>ivit\u00e0 e dei c<span class=\"_ _0\"></span>osti e ricav<span class=\"_ _0\"></span>i delle partecipate<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b\">Le <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>su <span class=\"_ _13\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>esercita <span class=\"_ _12\"></span>un\u2019inf<span class=\"_ _0\"></span>luenza <span class=\"_ _12\"></span>signif<span class=\"_ _0\"></span>icativa <span class=\"_ _12\"></span>(socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _12\"></span>collegate) <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _12\"></span>consoli<span class=\"_ _0\"></span>date <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>il <span class=\"_ _13\"></span>\u201cmetodo <span class=\"_ _12\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c\">patrimonio netto\u201d ch<span class=\"_ _0\"></span>e prevede <span class=\"_ _0\"></span>una r<span class=\"_ _0\"></span>ilevazione inizia<span class=\"_ _0\"></span>le al cos<span class=\"_ _0\"></span>to della par<span class=\"_ _0\"></span>tecipazione ed <span class=\"_ _0\"></span>un success<span class=\"_ _0\"></span>ivo adeguamento <span class=\"_ _0\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d\">valore contabile per rilevare la quota spettante alla partecipante degli utili o delle perdite della collegata realizzati dopo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e\">la data di acquisizione.<span class=\"_ _0\"></span> </div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs2f\">Principi di consolidamento<span class=\"_ _1c4\"> </span><span class=\"fs0 fc0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31\">Di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati <span class=\"_ _13\"></span>i <span class=\"_ _17\"> </span>criteri <span class=\"_ _12\"></span>adottati <span class=\"_ _13\"> </span>da<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>per <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>definiz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>ll\u2019area <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>conso<span class=\"_ _0\"></span>lidamento <span class=\"_ _12\"></span>e <span class=\"_ _17\"> </span>i <span class=\"_ _12\"></span>relat<span class=\"_ _0\"></span>ivi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32\">principi di consolidam<span class=\"_ _0\"></span>ento.<span class=\"_ _1c4\"> </span> </div>Societ\u00e0 controllate Un <span class=\"_ _0\"></span>investitore <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lla un\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _0\"></span>quando: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>sull\u2019entit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>investimento, <span class=\"_ _0\"></span>(ii) <span class=\"_ _11\"></span>\u00e8 es<span class=\"_ _0\"></span>posto, o <span class=\"_ _0\"></span>ha <span class=\"_ _11\"></span>diritto a<span class=\"_ _0\"></span> partecipare, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>variabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>ritorni <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>di ese<span class=\"_ _0\"></span>rcitare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>proprio <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>decision<span class=\"_ _0\"></span>ale su<span class=\"_ _0\"></span>lle attivit\u00e0 rileva<span class=\"_ _0\"></span>nti dell\u2019entit<span class=\"_ _0\"></span>\u00e0 stessa <span class=\"_ _0\"></span>in modo <span class=\"_ _0\"></span>da influ<span class=\"_ _0\"></span>enzare t<span class=\"_ _0\"></span>ali ritor<span class=\"_ _0\"></span>ni. L\u2019esistenza <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrollo \u00e8 <span class=\"_ _0\"></span>verificata ogn<span class=\"_ _0\"></span>i volta <span class=\"_ _0\"></span>che fatti e/o <span class=\"_ _3\"></span>circostanze i<span class=\"_ _3\"></span>ndichino una vari<span class=\"_ _3\"></span>azione in uno <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>suddetti elementi <span class=\"_ _3\"></span>qualificanti il <span class=\"_ _3\"></span>controllo. Le <span class=\"_ _3\"></span>imprese controllate sono <span class=\"_ _12\"></span>consolidate <span class=\"_ _12\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>integrale <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _12\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>controllo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _12\"></span>stato <span class=\"_ _12\"></span>acquisito <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ano <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>essere consolidate <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>perdita <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>trollo. <span class=\"_ _11\"></span>I <span class=\"_ _12\"></span>criteri <span class=\"_ _11\"></span>adottati <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidame<span class=\"_ _0\"></span>nto <span class=\"_ _11\"></span>integrale <span class=\"_ _11\"></span>sono <span class=\"_ _12\"></span>i seguenti: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _0\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>costi <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>ricavi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"></span>entit\u00e0 <span class=\"_ _11\"></span>controllate<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>unti <span class=\"_ _0\"></span>linea <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>linea, <span class=\"_ _11\"></span>attribuendo <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>soci <span class=\"_ _11\"></span>di </span></span>minoranza, <span class=\"_ _12\"></span>ove <span class=\"_ _12\"></span>applicab<span class=\"_ _0\"></span>ile, <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>patrimonio <span class=\"_ _13\"></span>netto <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>risultato <span class=\"_ _12\"></span>netto <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>periodo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>loro <span class=\"_ _12\"></span>spettanza; <span class=\"_ _13\"></span>tali quote <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>evidenziate <span class=\"_ _17\"> </span>separatam<span class=\"_ _0\"></span>ente <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>prospetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>iale <span class=\"_ _17\"> </span>finanziaria <span class=\"_ _17\"> </span>cons<span class=\"_ _0\"></span>olidata, <span class=\"_ _17\"> </span>nel prospetto di conto econom<span class=\"_ _0\"></span>ico consolidato e ne<span class=\"_ _0\"></span>l prospetto di c<span class=\"_ _0\"></span>onto economico compl<span class=\"_ _0\"></span>essivo; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">gli  utili  e  le  perdite,  inclusi  i  relativi  eff<span class=\"_ _0\"></span>etti  fiscali,  derivanti <span class=\"_ _78\"> </span>da  operazioni  eff<span class=\"_ _0\"></span>ettuate  tra  societ\u00e0  conso<span class=\"_ _0\"></span>lidate </span></span>integralmente <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>non <span class=\"_ _11\"></span>ancora <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>elim<span class=\"_ _0\"></span>inati, <span class=\"_ _0\"></span>fatta <span class=\"_ _11\"></span>eccezione <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>on sono <span class=\"_ _13\"> </span>eliminate <span class=\"_ _17\"> </span>qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>tran<span class=\"_ _0\"></span>sazione <span class=\"_ _13\"> </span>fornisc<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>evidenza <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"> </span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _13\"></span>dell\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>trasferita<span class=\"_ _0\"></span>. <span class=\"_ _13\"> </span>Sono,<span class=\"_ _0\"></span> inoltre, eliminati i recipr<span class=\"_ _0\"></span>oci rapporti d<span class=\"_ _0\"></span>i debito e credito<span class=\"_ _0\"></span>, i costi e i ricavi, nonch\u00e9 g<span class=\"_ _0\"></span>li oneri e i prove<span class=\"_ _0\"></span>nti finanziari; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>idendi <span class=\"_ _11\"></span>distribuiti <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>consolidate <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>stati <span class=\"_ _11\"></span>eliminati<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dal <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>ripristi<span class=\"_ _0\"></span>nati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonio<span class=\"_ _0\"></span> </span></span>netto.<span class=\"_ _1c4\"> </span>Societ\u00e0 collegate<span class=\"fs0 fc0\"> </span>Le <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>esercita <span class=\"_ _12\"></span>un\u2019influenza <span class=\"_ _12\"></span>signifi<span class=\"_ _0\"></span>cativa <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>\u201cmetodo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>netto\u201d <span class=\"_ _12\"></span>che prevede <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _12\"></span>iniziale <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>partecipazione <span class=\"_ _12\"></span>ed <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>successivo <span class=\"_ _12\"></span>adeguamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _11\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _11\"></span>per rilevare <span class=\"_ _78\"> </span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>pettante <span class=\"_ _78\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>partecipante <span class=\"_ _78\"> </span>deg<span class=\"_ _0\"></span>li  uti<span class=\"_ _0\"></span>li  o <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>perdite <span class=\"_ _78\"> </span>della <span class=\"_ _15\"> </span>collegata <span class=\"_ _15\"> </span>realizzati <span class=\"_ _15\"> </span>dopo <span class=\"_ _15\"> </span>la <span class=\"_ _78\"> </span>data <span class=\"_ _15\"> </span>di acquisizione. Aggregazioni aziendali (busi<span class=\"_ _3\"></span>ness combination) Le <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggregaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>aziendale <span class=\"_ _12\"></span>(busine<span class=\"_ _0\"></span>ss <span class=\"_ _12\"></span>combination), <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>forza <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>acquisito <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>contro<span class=\"_ _0\"></span>llo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un business, <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevate <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>accordo <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l\u2019IFRS <span class=\"_ _12\"></span>3, <span class=\"_ _11\"></span>appl<span class=\"_ _0\"></span>icando <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>cosiddetto <span class=\"_ _12\"></span>acquisition <span class=\"_ _12\"></span>method. <span class=\"_ _12\"></span>In <span class=\"_ _12\"></span>particolare, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 identificabili <span class=\"_ _11\"></span>acquisite<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>otenziali <span class=\"_ _11\"></span>as<span class=\"_ _0\"></span>sunte <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>relativo <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>corrente <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>di acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cio\u00e8 <span class=\"_ _11\"></span>la d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l cont<span class=\"_ _0\"></span>rollo, <span class=\"_ _0\"></span>fatta <span class=\"_ _0\"></span>ecce<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passive, <span class=\"_ _11\"></span>le attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>benefici per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>destinate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base a<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>relativi principi contabili di riferime<span class=\"_ _0\"></span>nto. La differenza tra il fair value<span class=\"_ _0\"></span> del corrispettivo tras<span class=\"_ _0\"></span>ferito e il valore corrente delle attivit<span class=\"_ _0\"></span>\u00e0 e passivit\u00e0, se positiv<span class=\"_ _0\"></span>a, \u00e8 iscritta ne<span class=\"_ _0\"></span>lle attivit\u00e0 immaterial<span class=\"_ _0\"></span>i come avviamento.<span class=\"_ _0\"></span> Le quo<span class=\"_ _0\"></span>te di <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>ressenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pertinenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>pure <span class=\"_ _0\"></span>al pro-quota <span class=\"_ _13\"> </span>del <span class=\"_ _17\"> </span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>nette <span class=\"_ _17\"> </span>riconosciute <span class=\"_ _13\"> </span>per <span class=\"_ _17\"> </span>l\u2019impresa <span class=\"_ _13\"></span>acquisita. <span class=\"_ _17\"> </span>La <span class=\"_ _13\"></span>scelta <span class=\"_ _17\"> </span>del <span class=\"_ _13\"></span>metodo <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valutazione <span class=\"_ _17\"> </span>\u00e8 effettuata transazione per t<span class=\"_ _0\"></span>ransazione.<span class=\"_ _0\"></span> Quando <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _11\"></span>acquis<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>operat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>via <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ovvisoria, <span class=\"_ _12\"></span>essa deve <span class=\"_ _12\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nclusa <span class=\"_ _13\"></span>entro <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>assimo <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>odici <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>si <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acquisizione, <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>enendo <span class=\"_ _13\"></span>conto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>sole informazioni <span class=\"_ _17\"> </span>relative <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>fatti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>circostanze <span class=\"_ _17\"> </span>esistent<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisizione. <span class=\"_ _17\"> </span>Nell\u2019esercizio <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>la <span class=\"_ _13\"></span>summ<span class=\"_ _0\"></span>enzionata determinazione \u00e8 <span class=\"_ _3\"></span>conclusa, <span class=\"_ _3\"></span>i valori <span class=\"_ _3\"></span>provvisoriamente rilevati <span class=\"_ _3\"></span>sono rettificati <span class=\"_ _3\"></span>con effetto <span class=\"_ _3\"></span>retrospettico. Gli <span class=\"_ _3\"></span>oneri accessori alla transazione sono r<span class=\"_ _0\"></span>ilevati nel conto e<span class=\"_ _0\"></span>conomico nel momento<span class=\"_ _0\"></span> in cui sono sostenuti.<span class=\"_ _0\"></span> Il <span class=\"_ _12\"></span>costo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>rapprese<span class=\"_ _0\"></span>ntato <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erite, <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 assunte  e <span class=\"_ _14\"> </span>degli <span class=\"_ _14\"> </span>strumenti  di<span class=\"_ _3\"></span>  capitale  emessi  ai<span class=\"_ _3\"></span>  fini <span class=\"_ _17\"> </span>dell\u2019<span class=\"_ _0\"></span>acquisizione,  e <span class=\"_ _17\"> </span>incl<span class=\"_ _0\"></span>ude,  se <span class=\"_ _17\"> </span>prev<span class=\"_ _0\"></span>isto,  anche <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>corrispettivo potenziale, ossia quel<span class=\"_ _0\"></span>la parte di corrispettiv<span class=\"_ _0\"></span>o il cui ammontare e<span class=\"_ _0\"></span> la cui erogazione sono d<span class=\"_ _0\"></span>ipendenti da event<span class=\"_ _0\"></span>i futuri.  Nel <span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>assunzione <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trollo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>fasi <span class=\"_ _11\"></span>success<span class=\"_ _0\"></span>ive, <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>acquisto <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _11\"></span>somm<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>la partecipazione <span class=\"_ _11\"></span>prece<span class=\"_ _0\"></span>dentemente <span class=\"_ _11\"></span>detenuta <span class=\"_ _11\"></span>ne<span class=\"_ _0\"></span>ll\u2019acquisita <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>l\u2019ammontare <span class=\"_ _11\"></span>corrisposto <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>l\u2019ult<span class=\"_ _0\"></span>eriore <span class=\"_ _11\"></span>quota. <span class=\"_ _11\"></span>L\u2019eventu<span class=\"_ _0\"></span>ale<span class=\"_ _1c4\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs63\">differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _0\"></span>precedentemen<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>detenuta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>di is<span class=\"_ _0\"></span>crizione \u00e8<span class=\"_ _0\"></span> imput<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs64\">conto  economico.  In  sede <span class=\"_ _78\"> </span>di  assunzione  del  contro<span class=\"_ _0\"></span>llo,  eventuali  ammontar<span class=\"_ _0\"></span>i  precedentem<span class=\"_ _0\"></span>ente  rilevati  nelle  altre<span class=\"_ _1c4\"> </span> </div>componenti de<span class=\"_ _0\"></span>ll\u2019utile com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>imputati a <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o econo<span class=\"_ _0\"></span>mico, oppur<span class=\"_ _0\"></span>e nel <span class=\"_ _0\"></span> patr<span class=\"_ _0\"></span>imonio <span class=\"_ _0\"></span>netto, ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in cu<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> ne sia prevista la ric<span class=\"_ _0\"></span>lassifica a conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span> Conversione dei bilanci di s<span class=\"_ _3\"></span>ociet\u00e0 estere I bilanci delle societ\u00e0 controllate sono redatti utilizzando la valuta del paese in cui le stesse hanno sede legale. Le regole per la conversione dei bi<span class=\"_ _0\"></span>lanci delle societ\u00e0 espr<span class=\"_ _0\"></span>essi in valuta div<span class=\"_ _0\"></span>ersa dall\u2019Euro sono le se<span class=\"_ _0\"></span>guenti: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le attivit\u00e0 e le pass<span class=\"_ _0\"></span>ivit\u00e0 sono convertite ut<span class=\"_ _0\"></span>ilizzando i tassi di ca<span class=\"_ _0\"></span>mbio in essere alla data di r<span class=\"_ _0\"></span>iferi<span class=\"_ _0\"></span>mento del bilancio; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i costi e i ricavi sono convertiti al cambio medio dell\u2019esercizio, calcolati util<span class=\"_ _0\"></span>izzando le medie mensili delle rilevazion<span class=\"_ _0\"></span>i </span></span>ufficiali;  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la \u201cr<span class=\"_ _0\"></span>iserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conversio<span class=\"_ _0\"></span>ne\u201d, <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>movimentaz<span class=\"_ _0\"></span>ione \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inclusa <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivo, <span class=\"_ _0\"></span>accoglie </span></span>sia le differenze di cambio gener<span class=\"_ _0\"></span>ate dalla conversione dell<span class=\"_ _0\"></span>e grandezze econo<span class=\"_ _0\"></span>miche a un tasso <span class=\"_ _0\"></span>di cambio differente da <span class=\"_ _3\"></span>quello <span class=\"_ _2\"></span>di chiu<span class=\"_ _3\"></span>sura <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>generate <span class=\"_ _2\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>conversione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>patrimoni <span class=\"_ _3\"></span>netti <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>apertura <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>cam<span class=\"_ _0\"></span>bio <span class=\"_ _3\"></span>storico;  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019avviamento, <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>esistente, <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>aggiustamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>correlati <span class=\"_ _3\"></span>all\u2019acquisizione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>stera <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>trattati </span></span>come attivit\u00e0 e passivit\u00e0 de<span class=\"_ _0\"></span>ll\u2019entit\u00e0 estera e conv<span class=\"_ _0\"></span>ertiti al cambio di chiu<span class=\"_ _0\"></span>sura dell\u2019eserciz<span class=\"_ _0\"></span>io. Nella <span class=\"_ _0\"></span>seguente <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>tassi <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _11\"></span>utilizzati <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>dei <span class=\"_ _11\"></span>bilanci <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>hanno una valuta funzionale di<span class=\"_ _0\"></span>versa dall\u2019Euro per i pe<span class=\"_ _0\"></span>riodi indicati:<span class=\"_ _0\"></span> <table class=\"s w3b4 h240\" id=\"_f06917d3-8990-48c3-95fd-3201828b134e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1be4 ff1 fs6 fc1d sc8 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"sc0\">Cambio medio esercizi<span class=\"_ _0\"></span>o chiuso al 31 Dicembre<span class=\"_ _1c4\"> </span></span></td><td></td><td class=\"t m0 x35e h7 y1be4 ff1 fs6 fc1d sc0 ls0 ws0\">Cambio al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td class=\"t m0 x21c hb y1be5 ff1 fs6 fc1d sc8 ls0 ws0\"> <span class=\"_ _142\"> </span><span class=\"sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x29f hb y1be5 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x21e hb y1be5 ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1be5 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1be6 ff1 fs6 fc1d sc0 ls0 ws0\">Valuta<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">Dollaro USA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,1299<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,0824<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,1750<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,0389<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">Yen Giapponese<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x362 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">169,0020<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x363 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">163,8519<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">184,0900<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x364 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">163,0600<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">Rupia Indiana<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x365 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">98,5074<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x366 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">90,5563<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">105,5965<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x367 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">88,9335<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">Yuan Renminbi Cinese<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">8,1180<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">7,7875<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">8,2262<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">7,5833<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">Real Brasiliano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">6,3078<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">5,8283<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">6,4364<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">6,4253<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">Sterlina inglese<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8567<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8466<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8726<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8292<span class=\"_ _1c4\"> </span></td></tr></table>Conversione delle poste in valut<span class=\"_ _3\"></span>a Le <span class=\"_ _3\"></span>transazioni i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _3\"></span>diversa dalla <span class=\"_ _3\"></span>valuta funzionale <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tasso di <span class=\"_ _3\"></span>cambio i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>essere alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>dell\u2019operaz<span class=\"_ _0\"></span>ione. Le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>onetarie <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>nominate <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _11\"></span>diver<span class=\"_ _0\"></span>sa <span class=\"_ _11\"></span>dall\u2019Euro <span class=\"_ _11\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _11\"></span>adeguat<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>tass<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di cambio <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>essere <span class=\"_ _12\"></span>alla <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>chiusura <span class=\"_ _11\"></span>dell\u2019eserci<span class=\"_ _0\"></span>zio. <span class=\"_ _12\"></span>Le <span class=\"_ _11\"></span>differenze <span class=\"_ _12\"></span>cambio <span class=\"_ _11\"></span>eventualmente <span class=\"_ _12\"></span>emergenti <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"></span>rifless<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>nel<span class=\"_ _0\"></span> conto economico all\u2019inter<span class=\"_ _0\"></span>no delle voci relative a<span class=\"_ _0\"></span>i proventi o one<span class=\"_ _0\"></span>ri finanziari.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Struttura e contenuto del Bil<span class=\"_ _0\"></span>ancio Consolidato Il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>consolid<span class=\"_ _0\"></span>ato i<span class=\"_ _3\"></span>nclude la <span class=\"_ _3\"></span>situazione <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale, <span class=\"_ _3\"></span>econom<span class=\"_ _0\"></span>ica <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>finanziaria della <span class=\"_ _3\"></span>Societ\u00e0 <span class=\"_ _3\"></span>e delle <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>controllate approvate dai rispettivi organi amministrativi, predisposte sulla base delle relative situazioni contabili e, ove <span class=\"_ _3\"></span>applicabile<span class=\"_ _0\"></span>, opportunamente rett<span class=\"_ _0\"></span>ificate per renderle conf<span class=\"_ _0\"></span>ormi agli IFRS. La <span class=\"_ _17\"> </span>tabella <span class=\"_ _13\"> </span>seguente <span class=\"_ _17\"> </span>riep<span class=\"_ _0\"></span>iloga, <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>riferimento <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>ntrollate <span class=\"_ _17\"> </span>dalla <span class=\"_ _17\"> </span>Societ\u00e0 <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>sue <span class=\"_ _17\"> </span>collegate, <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>informazioni relative <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"> </span>denominaz<span class=\"_ _0\"></span>ione <span class=\"_ _17\"> </span>sociale, <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _13\"> </span>sed<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>legale, <span class=\"_ _13\"> </span>alla <span class=\"_ _17\"> </span>valut<span class=\"_ _0\"></span>a <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>unzionale, <span class=\"_ _13\"> </span>al <span class=\"_ _17\"> </span>capitale <span class=\"_ _17\"> </span>sociale <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"></span>percentua<span class=\"_ _0\"></span>le <span class=\"_ _13\"> </span>di<span class=\"_ _0\"></span> interessenza del Gruppo De <span class=\"_ _0\"></span>Nora.  <table class=\"s w357 h22f\" id=\"_cbc8db6f-cfd0-4171-8c03-d15d5f2b8c89\"><tr><td class=\"c n x323 y1aa2 w358 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x324 y1aa2 w359 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Sede legale<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x325 y1aa2 w35a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Valuta funzionale<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x326 h7 y1aa3 ff1 fs7 fc1d sc0 ls0 ws0\">Capitale sociale al 31.12.202<span class=\"_ _3\"></span>5<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td class=\"t m0 x310 hc y1aa4 ff1 fs7 fc1d sc0 ls0 ws0\">% interessenza </td><td class=\"t m0 x23e hc y1aa4 ff1 fs7 fc1d sc0 ls0 ws0\">Criterio di </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x298 h7 y1aa5 ff1 fs7 fc1d sc0 ls0 ws0\">Gruppo De Nora<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x278 hc y1aa5 ff1 fs7 fc1d sc0 ls0 ws0\">consolidamento<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x327 y1aa7 w35b h231\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs25 fc0 sc1 ls0 ws0\">in valuta<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x328 y1aa7 w35c h231\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs25 fc0 sc1 ls0 ws0\">in Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x329 h1ac y1aa8 ff1 fs25 fc0 sc1 ls0 ws0\">Al </td><td class=\"t m0 x32a h1ac y1aa8 ff1 fs25 fc0 sc1 ls0 ws0\">Al </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x263 h1ac y1aa9 ff1 fs25 fc0 sc1 ls0 ws0\">31.12.2025</td><td class=\"t m0 x22d h1ac y1aa9 ff1 fs25 fc0 sc1 ls0 ws0\">31.12.2024<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aaa ff1 fs7 fc0 sc0 ls0 ws0\">Oronzio De Nora </td><td class=\"c n x32b y1aac w35d h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Basisweg, 10 -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1aaf w35e h230\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">International BV<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1aae ff1 fs11 fc0 sc0 ls0 ws0\">Amsterdam -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td class=\"c n x32d y1ab0 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1ab0 w360 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">4.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1ab1 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">4.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ab0 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ab0 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ab0 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1ab2 w364 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 OLANDA:</div></td><td class=\"t m0 x333 h7 y1ab3 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">OLANDA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ab4 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"t m0 x333 h2c y1ab5 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industriestra<span class=\"_ _0\"></span>sse 17 </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ab6 ff1 fs7 fc0 sc0 ls0 ws0\">Deutschland </td><td class=\"c n x32b y1ab7 w365 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">63517<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x334 y1ab7 w366 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Rodenbach-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32d y1ab8 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x335 y1ab8 w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ab9 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ab8 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ab8 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ab8 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x254 y1abb w368 h233\"><div class=\"t m0 x238 hc y1aba ff1 fs7 fc0 sc0 ls0 ws0\">GmbH -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1abc ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">GERMANIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1abd ff1 fs7 fc0 sc0 ls0 ws0\">*Shotec Gmbh - </td><td class=\"t m0 x333 h2c y1abe ff1 fs11 fc0 sc0 ls0 ws0\">An der </td><td class=\"t m0 x333 h2c y1abf ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Bruchengrube <span class=\"_ _0\"></span>5, </td><td class=\"c n x32d y1ac0 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1ac0 w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">40.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1ac1 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">40.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ac0 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ac0 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ac0 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ac2 ff1 fs7 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32b y1ac3 w365 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">63452<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1ac4 ff1 fs11 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"_ _1c4\"> </span></td><td class=\"c n x334 y1ac3 w36a h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Hanau -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x333 y1ac5 w2a8 h1ad\" colspan=\"2\"><div class=\"t m0 x0 h2c y1012 ff1 fs11 fc0 sc0 ls0 ws0\">Plot Nos. 184, <span class=\"_ _0\"></span>185 &amp; </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ac6 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora India </td><td class=\"c n x339 y1ac8 w36b h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Kundaim<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1ac8 w36c h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">189<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1ac9 ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - INDIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1aca ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industrial Estate </td><td class=\"c n x33a y1acb w36d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x33b y1acb w36e h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">53.086.340,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1acc w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">502.728,22<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1acd ff1 fs7 fc0 sc1 ls0 ws0\">53,67%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1acd ff1 fs7 fc0 sc0 ls0 ws0\">53,67%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 h7 y1acd ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x333 h2c y1ace ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Kundaim 403 1<span class=\"_ _0\"></span>15, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1acf ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"t m0 x333 h2c y1ad0 ff1 fs11 fc0 sc0 ls0 ws0\">2023-15 Endo, </td><td class=\"t m0 x333 h2c y1ad1 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Goa, INDIA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ad2 ff1 fs7 fc0 sc0 ls0 ws0\">Permelec Ltd \u2013 </td><td class=\"t m0 x333 h2c y1ad3 ff1 fs11 fc0 sc0 ls0 ws0\">Fujisawa City - </td><td class=\"t m0 x333 h2c y1ad4 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Kanagawa Pref. <span class=\"_ _0\"></span>252 </td><td class=\"c n x33a y1ad5 w36f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">JPY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x33e y1ad5 w370 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">90.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ad6 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">488.891,30<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ad5 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ad5 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ad5 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ad7 ff1 fs7 fc0 sc0 ls0 ws0\">GIAPPONE:<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1ad8 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">- GIAPPONE<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ad9 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Hong </td><td class=\"t m0 x333 h2c y1ada ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Unit D-F 25/F <span class=\"_ _0\"></span>YHC </td><td class=\"t m0 x333 h2c y1adb ff1 fs11 fc0 sc0 ls0 ws0\">Tower 1 Sheung </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1adc ff1 fs7 fc0 sc0 ls0 ws0\">Kong Limited - </td><td></td><td class=\"t m0 x333 h2c y1add ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">YUET Road Kowl<span class=\"_ _0\"></span>lon </td><td class=\"c n x33f y1ade w371 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">HKD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x340 y1ade w367 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1adf w2a7 h116\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">10.933,26<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ade w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ade w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ade w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ae0 ff1 fs7 fc0 sc0 ls0 ws0\">HONG KONG<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1ae1 ff1 fs11 fc0 sc0 ls0 ws0\">Bay KL - HONG </td><td class=\"t m0 x333 h2c y1ae2 ff1 fs11 fc0 sc0 ls0 ws0\">KONG<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1ae3 w2a9 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora do Brasil </div></td><td class=\"t m0 x333 h2c y1ae4 ff1 fs11 fc0 sc0 ls0 ws0\">Avenida Jerome </td><td class=\"t m0 x333 h2c y1ae5 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Case No. 195<span class=\"_ _0\"></span>9 Eden </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1ae6 ff1 fs7 fc0 sc0 ls0 ws0\">Ltda - BRASILE<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1ae7 ff1 fs11 fc0 sc0 ls0 ws0\">-CEP 18087-220 -<span class=\"_ _0\"></span> </td><td class=\"t m0 x333 h2c y1ae8 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Sorocoba/S<span class=\"_ _0\"></span>P- </td><td class=\"c n x33f y1ae9 w372 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">BRL<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x341 y1ae9 w373 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">9.662.257,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1aea w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.501.189,64<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ae9 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ae9 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ae9 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x333 h2c y1aeb ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">BRASILE<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aec ff1 fs7 fc0 sc0 ls0 ws0\">De Nora </td><td class=\"c n x342 y1aed w374 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longtan<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1aed w375 h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">No. 113<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aee ff1 fs7 fc0 sc0 ls0 ws0\">Elettrodi </td><td></td><td class=\"t m0 x333 h2c y1aef ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Road,Suzhou </td><td class=\"c n x33f y1af0 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x343 y1af0 w377 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">176.843.459,11<span class=\"_ _1c4\"> </span></div></td><td class=\"c x28c y1af1 w2aa h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">21.497.588,09<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1af0 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1af0 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1af0 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1af2 ff1 fs7 fc0 sc0 ls0 ws0\">(Suzhou) </td><td></td><td class=\"t m0 x333 h2c y1af3 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industrial Park<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1af4 ff1 fs7 fc0 sc0 ls0 ws0\">Co., Ltd - CINA:<span class=\"_ _1c4\"> </span></td><td class=\"c n x32b y1af5 w378 h236\" colspan=\"2\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs11 fc0 sc0 ls0 ws0\">215126,</div></td><td class=\"c n x344 y1af5 w379 h236\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs11 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x32b y1af6 w37a h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Building<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1af9 w37b h237\"><div class=\"t m0 x238 hc y1af7 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora China -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Jinan Co Ltd -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1af8 ff1 fs11 fc0 sc0 ls0 ws0\">Rd.,Lingang<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32b y1afa w37c h238\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">3,No.5436,Wenqu<span class=\"_ _0\"></span>an<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1afb ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Zone,Licheng </td><td class=\"t m0 x333 h2c y1afc ff1 fs11 fc0 sc0 ls0 ws0\">Development </td><td class=\"c n x33f y1afd w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1afd w37d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">15.000<span class=\"_ _0\"></span>.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1afe w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.823.442,17<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1afd w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1afd w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1afd w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1aff w37e h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b00 ff1 fs11 fc0 sc0 ls0 ws0\">Province PR CINA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b01 ff1 fs11 fc0 sc0 ls0 ws0\">City.Shandong </td><td class=\"t m0 x333 h2c y1b02 ff1 fs11 fc0 sc0 ls0 ws0\">District,Jinan </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b03 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Glory </td><td class=\"c n x346 y1b04 w37f h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longyan<span class=\"_ _0\"></span>g<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1b04 w380 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">No.2277<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b05 ff1 fs11 fc0 sc0 ls0 ws0\">Rd. Unit 1605 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b06 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co </td><td class=\"t m0 x333 h2c y1b07 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Yongda Int'l Plaza<span class=\"_ _0\"></span> - </td><td></td><td class=\"c n x33f y1b08 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x347 y1b08 w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b09 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">121.562,81<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b08 w381 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">80%</div></td><td class=\"c n x349 y1b08 w381 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">80%</div></td><td class=\"c n x34a y1b08 w382 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b0a ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - CINA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1b0b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Shanghai - CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b0c ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Italy </td><td></td><td class=\"t m0 x333 h2c y1b0d ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b0e w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b0e w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">5.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b0f w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">5.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b0e w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b0e w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b0e w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b10 ff1 fs7 fc0 sc0 ls0 ws0\">S.r.l. - ITALIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"c n x32b y1b11 w383 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b11 w384 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w385 h239\" id=\"_eee7c956-5808-4504-bdee-f2d2f324dc45\"><tr><td class=\"t m0 x21c hc y1b12 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Water </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b13 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b14 ff1 fs11 fc0 sc0 ls0 ws0\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td></td><td class=\"c n x32d y1b15 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1b15 w386 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">78.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1b16 w2a7 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">78.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b15 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b15 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b15 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b17 ff1 fs7 fc0 sc0 ls0 ws0\">Italy S.r.l.  \u2013 </td><td class=\"c n x32b y1b18 w383 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b18 w384 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b19 ff1 fs7 fc0 sc0 ls0 ws0\">ITALIA:<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b1b w387 h23a\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b1a ff1 fs11 fc0 sc0 ls0 ws0\">Office No: 61<span class=\"_ _0\"></span>4, Le<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b1c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Solarium Tower,<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b1d w388 h23b\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies FZE</div></td><td class=\"t m0 x333 h2c y1b1e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Dubai Silicon Oa<span class=\"_ _0\"></span>sis - </td><td class=\"c n x33f y1b1f w389 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">AED<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34c y1b1f w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">250.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1b20 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">57.934,74<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b1f w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b1f w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b1f w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b21 w38a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 DUBAI<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b22 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">DUBAI<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b23 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Italy </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b24 ff1 fs7 fc0 sc0 ls0 ws0\">Hydrogen </td><td class=\"t m0 x333 h2c y1b25 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b26 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b26 w373 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">6.518.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b27 w2a5 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">6.518.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b26 w38b h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">90%</div></td><td class=\"c n x34d y1b26 w38b h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">90%</div></td><td class=\"c n x34e y1b26 w38c h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b28 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"c n x32b y1b29 w383 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b29 w384 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2a ff1 fs7 fc0 sc0 ls0 ws0\">S.r.l. - ITALIA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b2b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">c/o Pirola Pennu<span class=\"_ _0\"></span>to </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b2c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Zei &amp; Associati </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2d ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Holding </td><td class=\"t m0 x333 h2c y1b2e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Limited, 5th Flo<span class=\"_ _0\"></span>or, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2f ff1 fs7 fc0 sc0 ls0 ws0\">UK Ltd. \u2013<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b30 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Aldermary House, </td><td class=\"c n x32d y1b31 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34f y1b31 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">19,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x221 y1b32 w2ac h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">19,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b31 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b31 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b31 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b33 ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA:<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b34 ff1 fs11 fc0 sc0 ls0 ws0\">London EC4N 1TX - </td><td class=\"c x32b y1b36 w38e h23c\"><div class=\"t m0 x238 h2c y1b35 ff1 fs11 fc0 sc0 ls0 ws0\">10-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x350 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">15 Queen Street,<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b37 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b39 w38f h23d\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b38 ff1 fs11 fc0 sc0 ls0 ws0\">Daytona House<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b3a ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Amber Close, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b3b w390 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies UK</div></td><td class=\"t m0 x333 h2c y1b3c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Amington, </td><td class=\"c n x33f y1b3d w391 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">GBP<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x351 y1b3d w392 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">7.5<span class=\"_ _3\"></span>97.918,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b3e w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.707.217,51<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b3d w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b3d w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b3d w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b3f w393 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Services Ltd. \u2013</div></td><td class=\"t m0 x333 h2c y1b40 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Tamworth B<span class=\"_ _0\"></span>77 4RP -<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b41 w394 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA</div></td><td class=\"t m0 x333 h2c y1b42 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b43 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"c x32b y1b44 w395 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b44 w396 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b46 w397 h230\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Holding US Inc. \u2013<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">, Concord, OH <span class=\"_ _0\"></span>4407<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x33f y1b47 w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x353 y1b47 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">10,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x22f y1b48 w264 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8,51<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b47 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b47 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b47 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b49 w399 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">USA:<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1b4a ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b4b ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Tech </td><td class=\"c x32b y1b4c w395 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b4c w396 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b4d ff1 fs7 fc0 sc0 ls0 ws0\">LLC \u2013 USA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b4e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">, Concord, OH <span class=\"_ _0\"></span>4407 </td><td class=\"c n x33f y1b4f w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x354 y1b4f w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c x226 y1b50 w21 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b4f w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b4f w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b4f w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x333 h7 y1b51 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b52 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"c n x32b y1b53 w395 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">3000<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x352 y1b53 w39b h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Advance L<span class=\"_ _0\"></span>ane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b54 w39c h23b\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies LLC<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">18915 - Colmar -<span class=\"_ _0\"></span> PA<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x33f y1b55 w398 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x355 y1b55 w39d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">968.500,19<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b56 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">824.255,48<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b55 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b55 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b55 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b57 w39e h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 USA:<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1b58 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x32b y1b59 w395 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">2277<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x352 y1b59 w39f h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longyang<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b5a ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"t m0 x333 h2c y1b5b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Road, Unit 305 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b5c ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b5d ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Yongda </td><td class=\"c n x33f y1b5e w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1b5e w3a0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">16.780<span class=\"_ _0\"></span>.955,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b5f w2a5 h114\"><div class=\"t m0 x0 hc yee1 ff1 fs7 fc0 sc1 ls0 ws0\">2.039.940,07<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b5e w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b5e w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b5e w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b60 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co. </td><td class=\"t m0 x333 h2c y1b61 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">International Pl<span class=\"_ _0\"></span>aza - </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b62 ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - CINA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b63 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">201204 - Pudong </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b64 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Shanghai - CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b65 w3a1 h23d\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b38 ff1 fs11 fc0 sc0 ls0 ws0\">Zei &amp; Associati<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1b66 w3a2 h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">c/o Pirola Pennu<span class=\"_ _0\"></span>to<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b67 w3a3 h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b68 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Limited, 5th Flo<span class=\"_ _0\"></span>or, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b69 w3a4 h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd. \u2013<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b6a ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Aldermary House, </td><td class=\"c n x33f y1b6b w391 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">GBP<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x356 y1b6b w3a5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x22f y1b6c w264 h116\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1,15<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b6b w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b6b w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b6b w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"c x32b y1b6d w38e h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">10-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x350 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">15 Queen Street,<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b6e w3a6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA:</div></td><td class=\"t m0 x333 h2c y1b6f ff1 fs11 fc0 sc0 ls0 ws0\">London EC4N 1TX - </td><td class=\"t m0 x333 h2c y1b70 ff1 fs11 fc0 sc0 ls0 ws0\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b71 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">No 96 Street A0<span class=\"_ _0\"></span>201 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b72 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"t m0 x333 h2c y1b73 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Lingang Marine </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b74 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b75 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Science Park, </td><td class=\"c n x33f y1b76 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x347 y1b76 w3a7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">7.757.786,80<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b77 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">943.058,37<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b76 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b76 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b76 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b78 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Ltd - </td><td class=\"t m0 x333 h2c y1b79 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Pudong New </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b7a ff1 fs7 fc0 sc0 ls0 ws0\">CINA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b7b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">District, Shang<span class=\"_ _0\"></span>hai - </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b7c ff1 fs11 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b7d ff1 fs7 fc0 sc0 ls0 ws0\">Capannoni S.r.l.- </td><td class=\"t m0 x333 h2c y1b7e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b7f w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b7f w3a8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">8.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b80 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b7f w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b7f w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b7f w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b81 ff1 fs7 fc0 sc0 ls0 ws0\">ITALIA:<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32b y1b82 w383 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b82 w384 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b83 ff1 fs7 fc0 sc0 ls0 ws0\">*Capannoni LLC -</td><td class=\"c x32b y1b84 w395 h238\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b84 w396 h238\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b85 ff1 fs7 fc0 sc0 ls0 ws0\">USA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b86 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">, Concord, OH <span class=\"_ _0\"></span>4407 </td><td class=\"c n x33f y1b87 w398 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x357 y1b87 w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">3.477.750,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b88 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">2.959.787,23<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b87 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b87 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b87 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x333 h7 y1b89 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b8a ff1 fs7 fc0 sc0 ls0 ws0\">thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1b8b ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1b8c w3a9 h235\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">nucera AG &amp; Co.</div><div class=\"t m0 x32c h7 y1aae ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x32d y1b8d w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x358 y1b8d w3aa h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">126.315.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x284 y1b8e w200 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">126.315.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b8f ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b8f ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1b90 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c n x254 y1b91 w3ab h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">KGaA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b92 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td class=\"t m0 x333 h7 y1b93 ff1 fs11 fc0 sc0 ls0 ws0\">Italia<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"c n x32d y1b94 w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b94 w3a8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1.080.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b95 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.080.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b96 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b96 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1b92 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1b97 ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Italy S.r.l.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1b97 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1b98 ff1 fs7 fc0 sc0 ls0 ws0\">*ThyssenKrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1b99 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1b9a w3ac h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Australia</div><div class=\"t m0 x32c h7 y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">Australia<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td class=\"c n x32d y1b9b w3ad h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">AUD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x359 y1b9b w367 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b9c w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">284.397,93<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b9d ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b9d ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1b9e ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c n x254 y1b9f w3ae h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Pty.<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w385 h23e\" id=\"_bd3e9648-43bf-44a4-985e-29b62979a20d\"><tr><td class=\"t m0 x21c hc y1ba0 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ba1 ff1 fs7 fc0 sc0 ls0 ws0\">nucera Arabia </td><td class=\"t m0 x333 h7 y1ba2 ff1 fs11 fc0 sc0 ls0 ws0\">Arabia saudita<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1ba3 w3af h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">SAR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35a y1ba3 w360 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">2.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ba4 w2a6 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">463.477,94<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1ba5 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1ba5 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1ba1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1ba6 ff1 fs7 fc0 sc0 ls0 ws0\">for Contracting </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1ba6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ba7 ff1 fs7 fc0 sc0 ls0 ws0\">LLC<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ba8 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1ba9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1baa ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Japan </td><td class=\"t m0 x333 h7 y1bab ff1 fs11 fc0 sc0 ls0 ws0\">Giappone<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33a y1bac w36f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">JPY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35b y1bac w3b0 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">150.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1bad w2a6 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">814.818,84<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1baa ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1baa ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bae ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1baf ff1 fs7 fc0 sc0 ls0 ws0\">Ltd.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bb0 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bb1 ff1 fs7 fc0 sc0 ls0 ws0\">nucera </td><td class=\"t m0 x333 h7 y1bb2 ff1 fs11 fc0 sc0 ls0 ws0\">Cina<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bb3 w376 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1bb3 w3b1 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">20.691<span class=\"_ _0\"></span>.437,50<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1bb4 w2a5 h1b4\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">2.515.309,32<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bb5 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bb5 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bb1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1bb6 w3b2 h233\"><div class=\"t m0 x238 hc y1aba ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co.,<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bb7 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bb8 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td class=\"t m0 x333 h7 y1bb9 ff1 fs11 fc0 sc0 ls0 ws0\">Usa<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bba w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x355 y1bba w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">700.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1bbb w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">595.744,68<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bbc ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bbc ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bb8 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bbd ff1 fs7 fc0 sc0 ls0 ws0\">Nucera USA Inc.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bbd ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bbe ff1 fs7 fc0 sc0 ls0 ws0\">*ThyssenKrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bbf ff1 fs7 fc0 sc0 ls0 ws0\">Nucera </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1bc0 w2a9 h114\"><div class=\"t m0 x0 hc yed8 ff1 fs7 fc0 sc0 ls0 ws0\">Hydrogen Energy </div></td><td class=\"t m0 x333 h7 y1bc1 ff1 fs11 fc0 sc0 ls0 ws0\">Cina<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bc2 w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35c y1bc2 w370 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">10.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1bc3 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.510.638,30<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bc4 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x220 hc y1bc5 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bc6 ff1 fs7 fc0 sc0 ls0 ws0\">Technology </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bc6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c x254 y1bc7 w3b2 h23f\"><div class=\"t m0 x238 hc y1af7 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co.,<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd.<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bc8 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bc9 ff1 fs7 fc0 sc0 ls0 ws0\">nucera </td><td class=\"t m0 x333 h7 y1bca ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1bcb w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1bcb w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1bcc w2a7 h114\"><div class=\"t m0 x0 hc yed8 ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bcd ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bcd ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bc9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bce ff1 fs7 fc0 sc0 ls0 ws0\">Participations </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bce ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bcf ff1 fs7 fc0 sc0 ls0 ws0\">GmbH<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bd0 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1bd1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bd2 ff1 fs7 fc0 sc0 ls0 ws0\">nucera India </td><td class=\"t m0 x333 h7 y1bd3 ff1 fs11 fc0 sc0 ls0 ws0\">India<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33a y1bd4 w36d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35d y1bd4 w3b3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">71.940,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x23b y1bd5 w44 h1b5\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">681,27<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bd2 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bd2 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bd6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bd7 ff1 fs7 fc0 sc0 ls0 ws0\">Private Limited<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bd8 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1bd9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bda ff1 fs7 fc0 sc0 ls0 ws0\">nucera HTE </td><td class=\"t m0 x333 h7 y1bdb ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1bdc w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1bdc w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1bdd w2a7 h1b6\"><div class=\"t m0 x0 hc yee1 ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bda ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bda ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bde ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bdf ff1 fs7 fc0 sc0 ls0 ws0\">GmbH<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1be0 ff1 fs7 fc0 sc0 ls0 ws0\">TK Nucera </td><td class=\"t m0 x333 h7 y1be1 ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1b0e w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1b0e w369 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">50.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1be2 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">50.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b0e w38b h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">34%</div></td><td class=\"c n x34d y1b0e w38b h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">34%</div></td><td class=\"t m0 x220 hc y1be0 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1be3 ff1 fs7 fc0 sc0 ls0 ws0\">Management AG<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1be3 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr></table>(*): partecipazione indir<span class=\"_ _0\"></span>etta di Indust<span class=\"_ _0\"></span>rie De Nora S.p.A \u00c8 <span class=\"_ _13\"></span>stata <span class=\"_ _12\"></span>utilizzata <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>data <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>riferimento <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>quella <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>chiusura <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ell'esercizio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _13\"></span>Societ\u00e0 <span class=\"_ _13\"></span>(31 dicembre), peraltro <span class=\"_ _3\"></span>coincidente con quel<span class=\"_ _3\"></span>la della <span class=\"_ _3\"></span>totalit\u00e0 delle <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>ciet\u00e0 i<span class=\"_ _3\"></span>ncluse nell'area di <span class=\"_ _3\"></span>consolidamento, ad <span class=\"_ _3\"></span>esclusione:<span class=\"_ _0\"></span>  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">della De<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>Ind<span class=\"_ _0\"></span>ia Ltd <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esercizio <span class=\"_ _11\"></span>sociale <span class=\"_ _0\"></span>chiude <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>redisposti <span class=\"_ _0\"></span>apposit<span class=\"_ _0\"></span>i da<span class=\"_ _0\"></span>ti </span></span>annuali al 31 dicembre d<span class=\"_ _0\"></span>i ciascun esercizio;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">delle societ\u00e0 thy<span class=\"_ _0\"></span>ssenKrupp (<span class=\"_ _0\"></span>l\u2019esercizio socia<span class=\"_ _0\"></span>le della <span class=\"_ _0\"></span>controllante<span class=\"_ _0\"></span> Thy<span class=\"_ _0\"></span>ssenkrupp Nuce<span class=\"_ _0\"></span>ra AG <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Co. KGaA ch<span class=\"_ _0\"></span>iude al 30 </span></span>settembre) per le qua<span class=\"_ _0\"></span>li sono stati predis<span class=\"_ _0\"></span>posti dati annuali al 31 <span class=\"_ _0\"></span>dicembre di ciascun ese<span class=\"_ _0\"></span>rcizio. L\u2019unica variazione intervenuta n<span class=\"_ _0\"></span>ell\u2019area di consolidamento ne<span class=\"_ _0\"></span>l corso dell\u2019esercizio ha riguardato l\u2019avv<span class=\"_ _0\"></span>enuta liquidazione della <span class=\"_ _11\"></span>controllata <span class=\"_ _12\"></span>statunitense <span class=\"_ _11\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>Neptune <span class=\"_ _11\"></span>LLC; <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>relative <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>residuali <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>tate <span class=\"_ _11\"></span>incorporate <span class=\"_ _12\"></span>dalla <span class=\"_ _11\"></span>De <span class=\"_ _11\"></span>Nor<span class=\"_ _0\"></span>a Water Technologies LLC.<span class=\"_ _1c4\"> </span>Metodi di consolidamento I bilanci <span class=\"_ _3\"></span>delle societ\u00e0 in cui la Societ\u00e0 direttamente o indirettamente ha il <span class=\"_ _3\"></span>contro<span class=\"_ _0\"></span>llo sono stati <span class=\"_ _3\"></span>consol<span class=\"_ _0\"></span>idati con il <span class=\"_ _3\"></span>\u201cmetodo<span class=\"_ _0\"></span> dell\u2019integrazione glob<span class=\"_ _0\"></span>ale\u201d, media<span class=\"_ _0\"></span>nte l\u2019assunzione<span class=\"_ _0\"></span> integrale de<span class=\"_ _0\"></span>lle attivit\u00e0 e pass<span class=\"_ _0\"></span>ivit\u00e0 e dei c<span class=\"_ _0\"></span>osti e ricav<span class=\"_ _0\"></span>i delle partecipate<span class=\"_ _0\"></span>. Le <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>su <span class=\"_ _13\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>esercita <span class=\"_ _12\"></span>un\u2019inf<span class=\"_ _0\"></span>luenza <span class=\"_ _12\"></span>signif<span class=\"_ _0\"></span>icativa <span class=\"_ _12\"></span>(socie<span class=\"_ _0\"></span>t\u00e0 <span class=\"_ _12\"></span>collegate) <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _12\"></span>consoli<span class=\"_ _0\"></span>date <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>il <span class=\"_ _13\"></span>\u201cmetodo <span class=\"_ _12\"></span>del patrimonio netto\u201d ch<span class=\"_ _0\"></span>e prevede <span class=\"_ _0\"></span>una r<span class=\"_ _0\"></span>ilevazione inizia<span class=\"_ _0\"></span>le al cos<span class=\"_ _0\"></span>to della par<span class=\"_ _0\"></span>tecipazione ed <span class=\"_ _0\"></span>un success<span class=\"_ _0\"></span>ivo adeguamento <span class=\"_ _0\"></span>del valore contabile per rilevare la quota spettante alla partecipante degli utili o delle perdite della collegata realizzati dopo la data di acquisizione.<span class=\"_ _0\"></span> Principi di consolidamento<span class=\"_ _1c4\"> </span>Di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati <span class=\"_ _13\"></span>i <span class=\"_ _17\"> </span>criteri <span class=\"_ _12\"></span>adottati <span class=\"_ _13\"> </span>da<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>per <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>definiz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>ll\u2019area <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>conso<span class=\"_ _0\"></span>lidamento <span class=\"_ _12\"></span>e <span class=\"_ _17\"> </span>i <span class=\"_ _12\"></span>relat<span class=\"_ _0\"></span>ivi principi di consolidam<span class=\"_ _0\"></span>ento.<span class=\"_ _1c4\"> </span>Societ\u00e0 controllate Un <span class=\"_ _0\"></span>investitore <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lla un\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _0\"></span>quando: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>sull\u2019entit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>investimento, <span class=\"_ _0\"></span>(ii) <span class=\"_ _11\"></span>\u00e8 es<span class=\"_ _0\"></span>posto, o <span class=\"_ _0\"></span>ha <span class=\"_ _11\"></span>diritto a<span class=\"_ _0\"></span> partecipare, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>variabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>ritorni <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>di ese<span class=\"_ _0\"></span>rcitare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>proprio <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>decision<span class=\"_ _0\"></span>ale su<span class=\"_ _0\"></span>lle attivit\u00e0 rileva<span class=\"_ _0\"></span>nti dell\u2019entit<span class=\"_ _0\"></span>\u00e0 stessa <span class=\"_ _0\"></span>in modo <span class=\"_ _0\"></span>da influ<span class=\"_ _0\"></span>enzare t<span class=\"_ _0\"></span>ali ritor<span class=\"_ _0\"></span>ni. L\u2019esistenza <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrollo \u00e8 <span class=\"_ _0\"></span>verificata ogn<span class=\"_ _0\"></span>i volta <span class=\"_ _0\"></span>che fatti e/o <span class=\"_ _3\"></span>circostanze i<span class=\"_ _3\"></span>ndichino una vari<span class=\"_ _3\"></span>azione in uno <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>suddetti elementi <span class=\"_ _3\"></span>qualificanti il <span class=\"_ _3\"></span>controllo. Le <span class=\"_ _3\"></span>imprese controllate sono <span class=\"_ _12\"></span>consolidate <span class=\"_ _12\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>integrale <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _12\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>controllo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _12\"></span>stato <span class=\"_ _12\"></span>acquisito <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ano <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>essere consolidate <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>perdita <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>trollo. <span class=\"_ _11\"></span>I <span class=\"_ _12\"></span>criteri <span class=\"_ _11\"></span>adottati <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidame<span class=\"_ _0\"></span>nto <span class=\"_ _11\"></span>integrale <span class=\"_ _11\"></span>sono <span class=\"_ _12\"></span>i seguenti: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _0\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>costi <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>ricavi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"></span>entit\u00e0 <span class=\"_ _11\"></span>controllate<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>unti <span class=\"_ _0\"></span>linea <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>linea, <span class=\"_ _11\"></span>attribuendo <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>soci <span class=\"_ _11\"></span>di </span></span>minoranza, <span class=\"_ _12\"></span>ove <span class=\"_ _12\"></span>applicab<span class=\"_ _0\"></span>ile, <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>patrimonio <span class=\"_ _13\"></span>netto <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>risultato <span class=\"_ _12\"></span>netto <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>periodo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>loro <span class=\"_ _12\"></span>spettanza; <span class=\"_ _13\"></span>tali quote <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>evidenziate <span class=\"_ _17\"> </span>separatam<span class=\"_ _0\"></span>ente <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>prospetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>iale <span class=\"_ _17\"> </span>finanziaria <span class=\"_ _17\"> </span>cons<span class=\"_ _0\"></span>olidata, <span class=\"_ _17\"> </span>nel prospetto di conto econom<span class=\"_ _0\"></span>ico consolidato e ne<span class=\"_ _0\"></span>l prospetto di c<span class=\"_ _0\"></span>onto economico compl<span class=\"_ _0\"></span>essivo; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">gli  utili  e  le  perdite,  inclusi  i  relativi  eff<span class=\"_ _0\"></span>etti  fiscali,  derivanti <span class=\"_ _78\"> </span>da  operazioni  eff<span class=\"_ _0\"></span>ettuate  tra  societ\u00e0  conso<span class=\"_ _0\"></span>lidate </span></span>integralmente <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>non <span class=\"_ _11\"></span>ancora <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>elim<span class=\"_ _0\"></span>inati, <span class=\"_ _0\"></span>fatta <span class=\"_ _11\"></span>eccezione <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>on sono <span class=\"_ _13\"> </span>eliminate <span class=\"_ _17\"> </span>qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>tran<span class=\"_ _0\"></span>sazione <span class=\"_ _13\"> </span>fornisc<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>evidenza <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"> </span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _13\"></span>dell\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>trasferita<span class=\"_ _0\"></span>. <span class=\"_ _13\"> </span>Sono,<span class=\"_ _0\"></span> inoltre, eliminati i recipr<span class=\"_ _0\"></span>oci rapporti d<span class=\"_ _0\"></span>i debito e credito<span class=\"_ _0\"></span>, i costi e i ricavi, nonch\u00e9 g<span class=\"_ _0\"></span>li oneri e i prove<span class=\"_ _0\"></span>nti finanziari; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>idendi <span class=\"_ _11\"></span>distribuiti <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>consolidate <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>stati <span class=\"_ _11\"></span>eliminati<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dal <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>ripristi<span class=\"_ _0\"></span>nati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonio<span class=\"_ _0\"></span> </span></span>netto.<span class=\"_ _1c4\"> </span>Societ\u00e0 collegate<span class=\"fs0 fc0\"> </span>Le <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>esercita <span class=\"_ _12\"></span>un\u2019influenza <span class=\"_ _12\"></span>signifi<span class=\"_ _0\"></span>cativa <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>\u201cmetodo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>netto\u201d <span class=\"_ _12\"></span>che prevede <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _12\"></span>iniziale <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>partecipazione <span class=\"_ _12\"></span>ed <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>successivo <span class=\"_ _12\"></span>adeguamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _11\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _11\"></span>per rilevare <span class=\"_ _78\"> </span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>pettante <span class=\"_ _78\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>partecipante <span class=\"_ _78\"> </span>deg<span class=\"_ _0\"></span>li  uti<span class=\"_ _0\"></span>li  o <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>perdite <span class=\"_ _78\"> </span>della <span class=\"_ _15\"> </span>collegata <span class=\"_ _15\"> </span>realizzati <span class=\"_ _15\"> </span>dopo <span class=\"_ _15\"> </span>la <span class=\"_ _78\"> </span>data <span class=\"_ _15\"> </span>di acquisizione. Aggregazioni aziendali (busi<span class=\"_ _3\"></span>ness combination) Le <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggregaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>aziendale <span class=\"_ _12\"></span>(busine<span class=\"_ _0\"></span>ss <span class=\"_ _12\"></span>combination), <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>forza <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>acquisito <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>contro<span class=\"_ _0\"></span>llo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un business, <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevate <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>accordo <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l\u2019IFRS <span class=\"_ _12\"></span>3, <span class=\"_ _11\"></span>appl<span class=\"_ _0\"></span>icando <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>cosiddetto <span class=\"_ _12\"></span>acquisition <span class=\"_ _12\"></span>method. <span class=\"_ _12\"></span>In <span class=\"_ _12\"></span>particolare, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 identificabili <span class=\"_ _11\"></span>acquisite<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>otenziali <span class=\"_ _11\"></span>as<span class=\"_ _0\"></span>sunte <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>relativo <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>corrente <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>di acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cio\u00e8 <span class=\"_ _11\"></span>la d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l cont<span class=\"_ _0\"></span>rollo, <span class=\"_ _0\"></span>fatta <span class=\"_ _0\"></span>ecce<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passive, <span class=\"_ _11\"></span>le attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>benefici per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>destinate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base a<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>relativi principi contabili di riferime<span class=\"_ _0\"></span>nto. La differenza tra il fair value<span class=\"_ _0\"></span> del corrispettivo tras<span class=\"_ _0\"></span>ferito e il valore corrente delle attivit<span class=\"_ _0\"></span>\u00e0 e passivit\u00e0, se positiv<span class=\"_ _0\"></span>a, \u00e8 iscritta ne<span class=\"_ _0\"></span>lle attivit\u00e0 immaterial<span class=\"_ _0\"></span>i come avviamento.<span class=\"_ _0\"></span> Le quo<span class=\"_ _0\"></span>te di <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>ressenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pertinenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>pure <span class=\"_ _0\"></span>al pro-quota <span class=\"_ _13\"> </span>del <span class=\"_ _17\"> </span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>nette <span class=\"_ _17\"> </span>riconosciute <span class=\"_ _13\"> </span>per <span class=\"_ _17\"> </span>l\u2019impresa <span class=\"_ _13\"></span>acquisita. <span class=\"_ _17\"> </span>La <span class=\"_ _13\"></span>scelta <span class=\"_ _17\"> </span>del <span class=\"_ _13\"></span>metodo <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valutazione <span class=\"_ _17\"> </span>\u00e8 effettuata transazione per t<span class=\"_ _0\"></span>ransazione.<span class=\"_ _0\"></span> Quando <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _11\"></span>acquis<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>operat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>via <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ovvisoria, <span class=\"_ _12\"></span>essa deve <span class=\"_ _12\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nclusa <span class=\"_ _13\"></span>entro <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>assimo <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>odici <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>si <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acquisizione, <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>enendo <span class=\"_ _13\"></span>conto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>sole informazioni <span class=\"_ _17\"> </span>relative <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>fatti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>circostanze <span class=\"_ _17\"> </span>esistent<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisizione. <span class=\"_ _17\"> </span>Nell\u2019esercizio <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>la <span class=\"_ _13\"></span>summ<span class=\"_ _0\"></span>enzionata determinazione \u00e8 <span class=\"_ _3\"></span>conclusa, <span class=\"_ _3\"></span>i valori <span class=\"_ _3\"></span>provvisoriamente rilevati <span class=\"_ _3\"></span>sono rettificati <span class=\"_ _3\"></span>con effetto <span class=\"_ _3\"></span>retrospettico. Gli <span class=\"_ _3\"></span>oneri accessori alla transazione sono r<span class=\"_ _0\"></span>ilevati nel conto e<span class=\"_ _0\"></span>conomico nel momento<span class=\"_ _0\"></span> in cui sono sostenuti.<span class=\"_ _0\"></span> Il <span class=\"_ _12\"></span>costo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>rapprese<span class=\"_ _0\"></span>ntato <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erite, <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 assunte  e <span class=\"_ _14\"> </span>degli <span class=\"_ _14\"> </span>strumenti  di<span class=\"_ _3\"></span>  capitale  emessi  ai<span class=\"_ _3\"></span>  fini <span class=\"_ _17\"> </span>dell\u2019<span class=\"_ _0\"></span>acquisizione,  e <span class=\"_ _17\"> </span>incl<span class=\"_ _0\"></span>ude,  se <span class=\"_ _17\"> </span>prev<span class=\"_ _0\"></span>isto,  anche <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>corrispettivo potenziale, ossia quel<span class=\"_ _0\"></span>la parte di corrispettiv<span class=\"_ _0\"></span>o il cui ammontare e<span class=\"_ _0\"></span> la cui erogazione sono d<span class=\"_ _0\"></span>ipendenti da event<span class=\"_ _0\"></span>i futuri.  Nel <span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>assunzione <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trollo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>fasi <span class=\"_ _11\"></span>success<span class=\"_ _0\"></span>ive, <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>acquisto <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _11\"></span>somm<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>la partecipazione <span class=\"_ _11\"></span>prece<span class=\"_ _0\"></span>dentemente <span class=\"_ _11\"></span>detenuta <span class=\"_ _11\"></span>ne<span class=\"_ _0\"></span>ll\u2019acquisita <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>l\u2019ammontare <span class=\"_ _11\"></span>corrisposto <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>l\u2019ult<span class=\"_ _0\"></span>eriore <span class=\"_ _11\"></span>quota. <span class=\"_ _11\"></span>L\u2019eventu<span class=\"_ _0\"></span>ale<span class=\"_ _1c4\"> </span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _0\"></span>precedentemen<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>detenuta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>di is<span class=\"_ _0\"></span>crizione \u00e8<span class=\"_ _0\"></span> imput<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>a conto  economico.  In  sede <span class=\"_ _78\"> </span>di  assunzione  del  contro<span class=\"_ _0\"></span>llo,  eventuali  ammontar<span class=\"_ _0\"></span>i  precedentem<span class=\"_ _0\"></span>ente  rilevati  nelle  altre<span class=\"_ _1c4\"> </span>componenti de<span class=\"_ _0\"></span>ll\u2019utile com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>imputati a <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o econo<span class=\"_ _0\"></span>mico, oppur<span class=\"_ _0\"></span>e nel <span class=\"_ _0\"></span> patr<span class=\"_ _0\"></span>imonio <span class=\"_ _0\"></span>netto, ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in cu<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> ne sia prevista la ric<span class=\"_ _0\"></span>lassifica a conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span> Conversione dei bilanci di s<span class=\"_ _3\"></span>ociet\u00e0 estere I bilanci delle societ\u00e0 controllate sono redatti utilizzando la valuta del paese in cui le stesse hanno sede legale. Le regole per la conversione dei bi<span class=\"_ _0\"></span>lanci delle societ\u00e0 espr<span class=\"_ _0\"></span>essi in valuta div<span class=\"_ _0\"></span>ersa dall\u2019Euro sono le se<span class=\"_ _0\"></span>guenti: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le attivit\u00e0 e le pass<span class=\"_ _0\"></span>ivit\u00e0 sono convertite ut<span class=\"_ _0\"></span>ilizzando i tassi di ca<span class=\"_ _0\"></span>mbio in essere alla data di r<span class=\"_ _0\"></span>iferi<span class=\"_ _0\"></span>mento del bilancio; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i costi e i ricavi sono convertiti al cambio medio dell\u2019esercizio, calcolati util<span class=\"_ _0\"></span>izzando le medie mensili delle rilevazion<span class=\"_ _0\"></span>i </span></span>ufficiali;  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la \u201cr<span class=\"_ _0\"></span>iserva <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>conversio<span class=\"_ _0\"></span>ne\u201d, <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>movimentaz<span class=\"_ _0\"></span>ione \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inclusa <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>voci <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplessivo, <span class=\"_ _0\"></span>accoglie </span></span>sia le differenze di cambio gener<span class=\"_ _0\"></span>ate dalla conversione dell<span class=\"_ _0\"></span>e grandezze econo<span class=\"_ _0\"></span>miche a un tasso <span class=\"_ _0\"></span>di cambio differente da <span class=\"_ _3\"></span>quello <span class=\"_ _2\"></span>di chiu<span class=\"_ _3\"></span>sura <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>generate <span class=\"_ _2\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>conversione <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>patrimoni <span class=\"_ _3\"></span>netti <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>apertura <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>cam<span class=\"_ _0\"></span>bio <span class=\"_ _3\"></span>storico;  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019avviamento, <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>esistente, <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _3\"></span>aggiustamenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>correlati <span class=\"_ _3\"></span>all\u2019acquisizione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un\u2019entit\u00e0 <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>stera <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>trattati </span></span>come attivit\u00e0 e passivit\u00e0 de<span class=\"_ _0\"></span>ll\u2019entit\u00e0 estera e conv<span class=\"_ _0\"></span>ertiti al cambio di chiu<span class=\"_ _0\"></span>sura dell\u2019eserciz<span class=\"_ _0\"></span>io. Nella <span class=\"_ _0\"></span>seguente <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>riepilogati <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>tassi <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>cambio <span class=\"_ _11\"></span>utilizzati <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>dei <span class=\"_ _11\"></span>bilanci <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>hanno una valuta funzionale di<span class=\"_ _0\"></span>versa dall\u2019Euro per i pe<span class=\"_ _0\"></span>riodi indicati:<span class=\"_ _0\"></span> <table class=\"s w3b4 h240\" id=\"_f06917d3-8990-48c3-95fd-3201828b134e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1be4 ff1 fs6 fc1d sc8 ls0 ws0\"> <span class=\"_ _141\"> </span><span class=\"sc0\">Cambio medio esercizi<span class=\"_ _0\"></span>o chiuso al 31 Dicembre<span class=\"_ _1c4\"> </span></span></td><td></td><td class=\"t m0 x35e h7 y1be4 ff1 fs6 fc1d sc0 ls0 ws0\">Cambio al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td class=\"t m0 x21c hb y1be5 ff1 fs6 fc1d sc8 ls0 ws0\"> <span class=\"_ _142\"> </span><span class=\"sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x29f hb y1be5 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x21e hb y1be5 ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1be5 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1be6 ff1 fs6 fc1d sc0 ls0 ws0\">Valuta<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">Dollaro USA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,1299<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,0824<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,1750<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1be7 ff1 fs6 fc2 sc0 ls0 ws0\">1,0389<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">Yen Giapponese<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x362 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">169,0020<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x363 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">163,8519<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">184,0900<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x364 hb y1be8 ff1 fs6 fc2 sc0 ls0 ws0\">163,0600<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">Rupia Indiana<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x365 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">98,5074<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x366 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">90,5563<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">105,5965<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x367 hb y1be9 ff1 fs6 fc2 sc0 ls0 ws0\">88,9335<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">Yuan Renminbi Cinese<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">8,1180<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">7,7875<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">8,2262<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1bea ff1 fs6 fc2 sc0 ls0 ws0\">7,5833<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">Real Brasiliano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">6,3078<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">5,8283<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">6,4364<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1beb ff1 fs6 fc2 sc0 ls0 ws0\">6,4253<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">Sterlina inglese<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x360 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8567<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x297 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8466<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8726<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1bec ff1 fs6 fc2 sc0 ls0 ws0\">0,8292<span class=\"_ _1c4\"> </span></td></tr></table>Conversione delle poste in valut<span class=\"_ _3\"></span>a Le <span class=\"_ _3\"></span>transazioni i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _3\"></span>diversa dalla <span class=\"_ _3\"></span>valuta funzionale <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevate al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>tasso di <span class=\"_ _3\"></span>cambio i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>essere alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>dell\u2019operaz<span class=\"_ _0\"></span>ione. Le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>onetarie <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>nominate <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>aluta <span class=\"_ _11\"></span>diver<span class=\"_ _0\"></span>sa <span class=\"_ _11\"></span>dall\u2019Euro <span class=\"_ _11\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _11\"></span>adeguat<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>tass<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di cambio <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>essere <span class=\"_ _12\"></span>alla <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>chiusura <span class=\"_ _11\"></span>dell\u2019eserci<span class=\"_ _0\"></span>zio. <span class=\"_ _12\"></span>Le <span class=\"_ _11\"></span>differenze <span class=\"_ _12\"></span>cambio <span class=\"_ _11\"></span>eventualmente <span class=\"_ _12\"></span>emergenti <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"></span>rifless<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>nel<span class=\"_ _0\"></span> conto economico all\u2019inter<span class=\"_ _0\"></span>no delle voci relative a<span class=\"_ _0\"></span>i proventi o one<span class=\"_ _0\"></span>ri finanziari.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "La <span class=\"_ _17\"> </span>tabella <span class=\"_ _13\"> </span>seguente <span class=\"_ _17\"> </span>riep<span class=\"_ _0\"></span>iloga, <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>riferimento <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _17\"> </span>societ\u00e0 <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>ntrollate <span class=\"_ _17\"> </span>dalla <span class=\"_ _17\"> </span>Societ\u00e0 <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>sue <span class=\"_ _17\"> </span>collegate, <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>informazioni relative <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"> </span>denominaz<span class=\"_ _0\"></span>ione <span class=\"_ _17\"> </span>sociale, <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _13\"> </span>sed<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>legale, <span class=\"_ _13\"> </span>alla <span class=\"_ _17\"> </span>valut<span class=\"_ _0\"></span>a <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>unzionale, <span class=\"_ _13\"> </span>al <span class=\"_ _17\"> </span>capitale <span class=\"_ _17\"> </span>sociale <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"></span>percentua<span class=\"_ _0\"></span>le <span class=\"_ _13\"> </span>di<span class=\"_ _0\"></span> interessenza del Gruppo De <span class=\"_ _0\"></span>Nora.  <table class=\"s w357 h22f\" id=\"_cbc8db6f-cfd0-4171-8c03-d15d5f2b8c89\"><tr><td class=\"c n x323 y1aa2 w358 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Societ\u00e0<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x324 y1aa2 w359 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Sede legale<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x325 y1aa2 w35a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc1d sc0 ls0 ws0\">Valuta funzionale<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x326 h7 y1aa3 ff1 fs7 fc1d sc0 ls0 ws0\">Capitale sociale al 31.12.202<span class=\"_ _3\"></span>5<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td class=\"t m0 x310 hc y1aa4 ff1 fs7 fc1d sc0 ls0 ws0\">% interessenza </td><td class=\"t m0 x23e hc y1aa4 ff1 fs7 fc1d sc0 ls0 ws0\">Criterio di </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x298 h7 y1aa5 ff1 fs7 fc1d sc0 ls0 ws0\">Gruppo De Nora<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x278 hc y1aa5 ff1 fs7 fc1d sc0 ls0 ws0\">consolidamento<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c n x327 y1aa7 w35b h231\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs25 fc0 sc1 ls0 ws0\">in valuta<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x328 y1aa7 w35c h231\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs25 fc0 sc1 ls0 ws0\">in Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x329 h1ac y1aa8 ff1 fs25 fc0 sc1 ls0 ws0\">Al </td><td class=\"t m0 x32a h1ac y1aa8 ff1 fs25 fc0 sc1 ls0 ws0\">Al </td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x263 h1ac y1aa9 ff1 fs25 fc0 sc1 ls0 ws0\">31.12.2025</td><td class=\"t m0 x22d h1ac y1aa9 ff1 fs25 fc0 sc1 ls0 ws0\">31.12.2024<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aaa ff1 fs7 fc0 sc0 ls0 ws0\">Oronzio De Nora </td><td class=\"c n x32b y1aac w35d h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Basisweg, 10 -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1aaf w35e h230\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">International BV<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1aae ff1 fs11 fc0 sc0 ls0 ws0\">Amsterdam -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td class=\"c n x32d y1ab0 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1ab0 w360 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">4.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1ab1 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">4.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ab0 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ab0 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ab0 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1ab2 w364 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 OLANDA:</div></td><td class=\"t m0 x333 h7 y1ab3 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">OLANDA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ab4 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"t m0 x333 h2c y1ab5 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industriestra<span class=\"_ _0\"></span>sse 17 </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ab6 ff1 fs7 fc0 sc0 ls0 ws0\">Deutschland </td><td class=\"c n x32b y1ab7 w365 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">63517<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x334 y1ab7 w366 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Rodenbach-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32d y1ab8 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x335 y1ab8 w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ab9 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ab8 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ab8 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ab8 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x254 y1abb w368 h233\"><div class=\"t m0 x238 hc y1aba ff1 fs7 fc0 sc0 ls0 ws0\">GmbH -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1abc ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">GERMANIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1abd ff1 fs7 fc0 sc0 ls0 ws0\">*Shotec Gmbh - </td><td class=\"t m0 x333 h2c y1abe ff1 fs11 fc0 sc0 ls0 ws0\">An der </td><td class=\"t m0 x333 h2c y1abf ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Bruchengrube <span class=\"_ _0\"></span>5, </td><td class=\"c n x32d y1ac0 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1ac0 w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">40.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1ac1 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">40.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ac0 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ac0 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ac0 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ac2 ff1 fs7 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32b y1ac3 w365 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">63452<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1ac4 ff1 fs11 fc0 sc0 ls0 ws0\">GERMANIA<span class=\"_ _1c4\"> </span></td><td class=\"c n x334 y1ac3 w36a h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Hanau -<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x333 y1ac5 w2a8 h1ad\" colspan=\"2\"><div class=\"t m0 x0 h2c y1012 ff1 fs11 fc0 sc0 ls0 ws0\">Plot Nos. 184, <span class=\"_ _0\"></span>185 &amp; </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ac6 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora India </td><td class=\"c n x339 y1ac8 w36b h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Kundaim<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1ac8 w36c h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">189<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1ac9 ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - INDIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1aca ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industrial Estate </td><td class=\"c n x33a y1acb w36d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x33b y1acb w36e h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">53.086.340,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1acc w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">502.728,22<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1acd ff1 fs7 fc0 sc1 ls0 ws0\">53,67%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1acd ff1 fs7 fc0 sc0 ls0 ws0\">53,67%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 h7 y1acd ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x333 h2c y1ace ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Kundaim 403 1<span class=\"_ _0\"></span>15, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1acf ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"t m0 x333 h2c y1ad0 ff1 fs11 fc0 sc0 ls0 ws0\">2023-15 Endo, </td><td class=\"t m0 x333 h2c y1ad1 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Goa, INDIA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ad2 ff1 fs7 fc0 sc0 ls0 ws0\">Permelec Ltd \u2013 </td><td class=\"t m0 x333 h2c y1ad3 ff1 fs11 fc0 sc0 ls0 ws0\">Fujisawa City - </td><td class=\"t m0 x333 h2c y1ad4 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Kanagawa Pref. <span class=\"_ _0\"></span>252 </td><td class=\"c n x33a y1ad5 w36f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">JPY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x33e y1ad5 w370 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">90.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ad6 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">488.891,30<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ad5 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ad5 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ad5 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ad7 ff1 fs7 fc0 sc0 ls0 ws0\">GIAPPONE:<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1ad8 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">- GIAPPONE<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ad9 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Hong </td><td class=\"t m0 x333 h2c y1ada ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Unit D-F 25/F <span class=\"_ _0\"></span>YHC </td><td class=\"t m0 x333 h2c y1adb ff1 fs11 fc0 sc0 ls0 ws0\">Tower 1 Sheung </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1adc ff1 fs7 fc0 sc0 ls0 ws0\">Kong Limited - </td><td></td><td class=\"t m0 x333 h2c y1add ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">YUET Road Kowl<span class=\"_ _0\"></span>lon </td><td class=\"c n x33f y1ade w371 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">HKD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x340 y1ade w367 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1adf w2a7 h116\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">10.933,26<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ade w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ade w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ade w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ae0 ff1 fs7 fc0 sc0 ls0 ws0\">HONG KONG<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1ae1 ff1 fs11 fc0 sc0 ls0 ws0\">Bay KL - HONG </td><td class=\"t m0 x333 h2c y1ae2 ff1 fs11 fc0 sc0 ls0 ws0\">KONG<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1ae3 w2a9 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora do Brasil </div></td><td class=\"t m0 x333 h2c y1ae4 ff1 fs11 fc0 sc0 ls0 ws0\">Avenida Jerome </td><td class=\"t m0 x333 h2c y1ae5 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Case No. 195<span class=\"_ _0\"></span>9 Eden </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1ae6 ff1 fs7 fc0 sc0 ls0 ws0\">Ltda - BRASILE<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1ae7 ff1 fs11 fc0 sc0 ls0 ws0\">-CEP 18087-220 -<span class=\"_ _0\"></span> </td><td class=\"t m0 x333 h2c y1ae8 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Sorocoba/S<span class=\"_ _0\"></span>P- </td><td class=\"c n x33f y1ae9 w372 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">BRL<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x341 y1ae9 w373 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">9.662.257,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1aea w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.501.189,64<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1ae9 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1ae9 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1ae9 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x333 h2c y1aeb ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">BRASILE<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aec ff1 fs7 fc0 sc0 ls0 ws0\">De Nora </td><td class=\"c n x342 y1aed w374 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longtan<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1aed w375 h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">No. 113<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1aee ff1 fs7 fc0 sc0 ls0 ws0\">Elettrodi </td><td></td><td class=\"t m0 x333 h2c y1aef ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Road,Suzhou </td><td class=\"c n x33f y1af0 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x343 y1af0 w377 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">176.843.459,11<span class=\"_ _1c4\"> </span></div></td><td class=\"c x28c y1af1 w2aa h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">21.497.588,09<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1af0 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1af0 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1af0 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1af2 ff1 fs7 fc0 sc0 ls0 ws0\">(Suzhou) </td><td></td><td class=\"t m0 x333 h2c y1af3 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Industrial Park<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1af4 ff1 fs7 fc0 sc0 ls0 ws0\">Co., Ltd - CINA:<span class=\"_ _1c4\"> </span></td><td class=\"c n x32b y1af5 w378 h236\" colspan=\"2\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs11 fc0 sc0 ls0 ws0\">215126,</div></td><td class=\"c n x344 y1af5 w379 h236\"><div class=\"t m0 x238 h7 y1aa6 ff1 fs11 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c n x32b y1af6 w37a h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Building<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1af9 w37b h237\"><div class=\"t m0 x238 hc y1af7 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora China -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Jinan Co Ltd -<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1af8 ff1 fs11 fc0 sc0 ls0 ws0\">Rd.,Lingang<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32b y1afa w37c h238\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">3,No.5436,Wenqu<span class=\"_ _0\"></span>an<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1afb ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Zone,Licheng </td><td class=\"t m0 x333 h2c y1afc ff1 fs11 fc0 sc0 ls0 ws0\">Development </td><td class=\"c n x33f y1afd w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1afd w37d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">15.000<span class=\"_ _0\"></span>.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1afe w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.823.442,17<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1afd w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1afd w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1afd w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1aff w37e h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b00 ff1 fs11 fc0 sc0 ls0 ws0\">Province PR CINA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b01 ff1 fs11 fc0 sc0 ls0 ws0\">City.Shandong </td><td class=\"t m0 x333 h2c y1b02 ff1 fs11 fc0 sc0 ls0 ws0\">District,Jinan </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b03 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Glory </td><td class=\"c n x346 y1b04 w37f h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longyan<span class=\"_ _0\"></span>g<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1b04 w380 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">No.2277<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b05 ff1 fs11 fc0 sc0 ls0 ws0\">Rd. Unit 1605 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b06 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co </td><td class=\"t m0 x333 h2c y1b07 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Yongda Int'l Plaza<span class=\"_ _0\"></span> - </td><td></td><td class=\"c n x33f y1b08 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x347 y1b08 w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b09 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">121.562,81<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b08 w381 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">80%</div></td><td class=\"c n x349 y1b08 w381 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">80%</div></td><td class=\"c n x34a y1b08 w382 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b0a ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - CINA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x333 h2c y1b0b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Shanghai - CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b0c ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Italy </td><td></td><td class=\"t m0 x333 h2c y1b0d ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b0e w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b0e w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">5.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b0f w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">5.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b0e w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b0e w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b0e w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b10 ff1 fs7 fc0 sc0 ls0 ws0\">S.r.l. - ITALIA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"c n x32b y1b11 w383 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b11 w384 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w385 h239\" id=\"_eee7c956-5808-4504-bdee-f2d2f324dc45\"><tr><td class=\"t m0 x21c hc y1b12 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Water </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b13 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b14 ff1 fs11 fc0 sc0 ls0 ws0\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td></td><td class=\"c n x32d y1b15 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1b15 w386 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">78.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1b16 w2a7 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">78.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b15 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b15 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b15 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b17 ff1 fs7 fc0 sc0 ls0 ws0\">Italy S.r.l.  \u2013 </td><td class=\"c n x32b y1b18 w383 h232\" colspan=\"2\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b18 w384 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b19 ff1 fs7 fc0 sc0 ls0 ws0\">ITALIA:<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b1b w387 h23a\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b1a ff1 fs11 fc0 sc0 ls0 ws0\">Office No: 61<span class=\"_ _0\"></span>4, Le<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b1c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Solarium Tower,<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b1d w388 h23b\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies FZE</div></td><td class=\"t m0 x333 h2c y1b1e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Dubai Silicon Oa<span class=\"_ _0\"></span>sis - </td><td class=\"c n x33f y1b1f w389 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">AED<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34c y1b1f w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">250.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1b20 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">57.934,74<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b1f w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b1f w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b1f w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b21 w38a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 DUBAI<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b22 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">DUBAI<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b23 ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Italy </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b24 ff1 fs7 fc0 sc0 ls0 ws0\">Hydrogen </td><td class=\"t m0 x333 h2c y1b25 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b26 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b26 w373 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">6.518.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b27 w2a5 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">6.518.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b26 w38b h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">90%</div></td><td class=\"c n x34d y1b26 w38b h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">90%</div></td><td class=\"c n x34e y1b26 w38c h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">integrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b28 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"c n x32b y1b29 w383 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b29 w384 h232\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2a ff1 fs7 fc0 sc0 ls0 ws0\">S.r.l. - ITALIA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b2b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">c/o Pirola Pennu<span class=\"_ _0\"></span>to </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b2c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Zei &amp; Associati </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2d ff1 fs7 fc0 sc0 ls0 ws0\">De Nora Holding </td><td class=\"t m0 x333 h2c y1b2e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Limited, 5th Flo<span class=\"_ _0\"></span>or, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b2f ff1 fs7 fc0 sc0 ls0 ws0\">UK Ltd. \u2013<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x333 h2c y1b30 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Aldermary House, </td><td class=\"c n x32d y1b31 w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34f y1b31 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">19,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x221 y1b32 w2ac h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">19,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b31 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b31 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b31 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b33 ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA:<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b34 ff1 fs11 fc0 sc0 ls0 ws0\">London EC4N 1TX - </td><td class=\"c x32b y1b36 w38e h23c\"><div class=\"t m0 x238 h2c y1b35 ff1 fs11 fc0 sc0 ls0 ws0\">10-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x350 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">15 Queen Street,<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b37 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b39 w38f h23d\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b38 ff1 fs11 fc0 sc0 ls0 ws0\">Daytona House<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b3a ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Amber Close, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b3b w390 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies UK</div></td><td class=\"t m0 x333 h2c y1b3c ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Amington, </td><td class=\"c n x33f y1b3d w391 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">GBP<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x351 y1b3d w392 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">7.5<span class=\"_ _3\"></span>97.918,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b3e w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.707.217,51<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b3d w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b3d w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b3d w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b3f w393 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Services Ltd. \u2013</div></td><td class=\"t m0 x333 h2c y1b40 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Tamworth B<span class=\"_ _0\"></span>77 4RP -<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b41 w394 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA</div></td><td class=\"t m0 x333 h2c y1b42 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b43 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora </td><td class=\"c x32b y1b44 w395 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b44 w396 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b46 w397 h230\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Holding US Inc. \u2013<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">, Concord, OH <span class=\"_ _0\"></span>4407<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x33f y1b47 w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x353 y1b47 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">10,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x22f y1b48 w264 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8,51<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b47 w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b47 w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b47 w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b49 w399 h230\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">USA:<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1b4a ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b4b ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Tech </td><td class=\"c x32b y1b4c w395 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b4c w396 h238\"><div class=\"t m0 x238 h2c y1aab ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b4d ff1 fs7 fc0 sc0 ls0 ws0\">LLC \u2013 USA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b4e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">, Concord, OH <span class=\"_ _0\"></span>4407 </td><td class=\"c n x33f y1b4f w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x354 y1b4f w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c x226 y1b50 w21 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b4f w361 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b4f w362 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b4f w363 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x333 h7 y1b51 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b52 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"c n x32b y1b53 w395 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">3000<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x352 y1b53 w39b h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Advance L<span class=\"_ _0\"></span>ane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b54 w39c h23b\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies LLC<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x32c h2c y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">18915 - Colmar -<span class=\"_ _0\"></span> PA<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x33f y1b55 w398 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x355 y1b55 w39d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">968.500,19<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b56 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">824.255,48<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b55 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b55 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b55 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1b57 w39e h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">\u2013 USA:<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h7 y1b58 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c n x32b y1b59 w395 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">2277<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x352 y1b59 w39f h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Longyang<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b5a ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"t m0 x333 h2c y1b5b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Road, Unit 305 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b5c ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b5d ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Yongda </td><td class=\"c n x33f y1b5e w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1b5e w3a0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">16.780<span class=\"_ _0\"></span>.955,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b5f w2a5 h114\"><div class=\"t m0 x0 hc yee1 ff1 fs7 fc0 sc1 ls0 ws0\">2.039.940,07<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b5e w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b5e w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b5e w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b60 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co. </td><td class=\"t m0 x333 h2c y1b61 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">International Pl<span class=\"_ _0\"></span>aza - </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b62 ff1 fs7 fc0 sc0 ls0 ws0\">Ltd - CINA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b63 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">201204 - Pudong </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b64 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Shanghai - CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1b65 w3a1 h23d\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water</div><div class=\"t m0 x32c h2c y1b38 ff1 fs11 fc0 sc0 ls0 ws0\">Zei &amp; Associati<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32b y1b66 w3a2 h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">c/o Pirola Pennu<span class=\"_ _0\"></span>to<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b67 w3a3 h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b68 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Limited, 5th Flo<span class=\"_ _0\"></span>or, </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b69 w3a4 h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd. \u2013<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x333 h2c y1b6a ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Aldermary House, </td><td class=\"c n x33f y1b6b w391 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">GBP<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x356 y1b6b w3a5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x22f y1b6c w264 h116\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1,15<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b6b w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b6b w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b6b w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"c x32b y1b6d w38e h234\" colspan=\"2\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">10-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x350 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">15 Queen Street,<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1b6e w3a6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INGHILTERRA:</div></td><td class=\"t m0 x333 h2c y1b6f ff1 fs11 fc0 sc0 ls0 ws0\">London EC4N 1TX - </td><td class=\"t m0 x333 h2c y1b70 ff1 fs11 fc0 sc0 ls0 ws0\">INGHILTERRA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b71 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">No 96 Street A0<span class=\"_ _0\"></span>201 </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b72 ff1 fs7 fc0 sc0 ls0 ws0\">*De Nora Water </td><td class=\"t m0 x333 h2c y1b73 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Lingang Marine </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b74 ff1 fs7 fc0 sc0 ls0 ws0\">Technologies </td><td class=\"t m0 x333 h2c y1b75 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Science Park, </td><td class=\"c n x33f y1b76 w376 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x347 y1b76 w3a7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">7.757.786,80<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b77 w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">943.058,37<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b76 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b76 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b76 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hc y1b78 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Ltd - </td><td class=\"t m0 x333 h2c y1b79 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Pudong New </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b7a ff1 fs7 fc0 sc0 ls0 ws0\">CINA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b7b ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">District, Shang<span class=\"_ _0\"></span>hai - </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x333 h2c y1b7c ff1 fs11 fc0 sc0 ls0 ws0\">CINA<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b7d ff1 fs7 fc0 sc0 ls0 ws0\">Capannoni S.r.l.- </td><td class=\"t m0 x333 h2c y1b7e ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">Via L.Bistolfi, 3<span class=\"_ _0\"></span>5 - </td><td class=\"c n x32d y1b7f w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b7f w3a8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">8.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b80 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b7f w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b7f w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b7f w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1b81 ff1 fs7 fc0 sc0 ls0 ws0\">ITALIA:<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32b y1b82 w383 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">20134<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x34b y1b82 w384 h234\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Milan - IT<span class=\"_ _0\"></span>ALIA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b83 ff1 fs7 fc0 sc0 ls0 ws0\">*Capannoni LLC -</td><td class=\"c x32b y1b84 w395 h238\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">7590<span class=\"_ _1c4\"> </span></div></td><td class=\"c x352 y1b84 w396 h238\"><div class=\"t m0 x238 h2c y1ac7 ff1 fs11 fc0 sc0 ls0 ws0\">Discove<span class=\"_ _0\"></span>ry Lane<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1b85 ff1 fs7 fc0 sc0 ls0 ws0\">USA<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x333 h2c y1b86 ff1 fs11 fc0 sc0 ls0 ws0\" colspan=\"2\">, Concord, OH <span class=\"_ _0\"></span>4407 </td><td class=\"c n x33f y1b87 w398 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x357 y1b87 w360 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">3.477.750,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b88 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">2.959.787,23<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x330 y1b87 w361 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">100%</div></td><td class=\"c n x331 y1b87 w362 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">100<span class=\"_ _0\"></span>%</div></td><td class=\"c n x332 y1b87 w363 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">in<span class=\"_ _0\"></span>tegrale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x333 h7 y1b89 ff1 fs11 fc0 sc0 ls0 ws0\">- USA<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b8a ff1 fs7 fc0 sc0 ls0 ws0\">thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1b8b ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1b8c w3a9 h235\" colspan=\"2\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">nucera AG &amp; Co.</div><div class=\"t m0 x32c h7 y1aae ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x32d y1b8d w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x358 y1b8d w3aa h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">126.315.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x284 y1b8e w200 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">126.315.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b8f ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b8f ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1b90 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c n x254 y1b91 w3ab h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">KGaA<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1b92 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td class=\"t m0 x333 h7 y1b93 ff1 fs11 fc0 sc0 ls0 ws0\">Italia<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"c n x32d y1b94 w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x32e y1b94 w3a8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">1.080.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1b95 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">1.080.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b96 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b96 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1b92 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1b97 ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Italy S.r.l.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1b97 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1b98 ff1 fs7 fc0 sc0 ls0 ws0\">*ThyssenKrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1b99 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1b9a w3ac h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Australia</div><div class=\"t m0 x32c h7 y1b45 ff1 fs11 fc0 sc0 ls0 ws0\">Australia<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td class=\"c n x32d y1b9b w3ad h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">AUD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x359 y1b9b w367 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">500.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1b9c w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">284.397,93<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1b9d ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1b9d ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1b9e ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c n x254 y1b9f w3ae h235\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Pty.<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w385 h23e\" id=\"_bd3e9648-43bf-44a4-985e-29b62979a20d\"><tr><td class=\"t m0 x21c hc y1ba0 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ba1 ff1 fs7 fc0 sc0 ls0 ws0\">nucera Arabia </td><td class=\"t m0 x333 h7 y1ba2 ff1 fs11 fc0 sc0 ls0 ws0\">Arabia saudita<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1ba3 w3af h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">SAR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35a y1ba3 w360 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">2.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1ba4 w2a6 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">463.477,94<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1ba5 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1ba5 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1ba1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1ba6 ff1 fs7 fc0 sc0 ls0 ws0\">for Contracting </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1ba6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ba7 ff1 fs7 fc0 sc0 ls0 ws0\">LLC<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ba8 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1ba9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1baa ff1 fs7 fc0 sc0 ls0 ws0\">Nucera Japan </td><td class=\"t m0 x333 h7 y1bab ff1 fs11 fc0 sc0 ls0 ws0\">Giappone<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33a y1bac w36f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">JPY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35b y1bac w3b0 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">150.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1bad w2a6 h114\"><div class=\"t m0 x0 hc yf0c ff1 fs7 fc0 sc1 ls0 ws0\">814.818,84<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1baa ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1baa ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bae ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1baf ff1 fs7 fc0 sc0 ls0 ws0\">Ltd.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bb0 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bb1 ff1 fs7 fc0 sc0 ls0 ws0\">nucera </td><td class=\"t m0 x333 h7 y1bb2 ff1 fs11 fc0 sc0 ls0 ws0\">Cina<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bb3 w376 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">CNY<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x345 y1bb3 w3b1 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">20.691<span class=\"_ _0\"></span>.437,50<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1bb4 w2a5 h1b4\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">2.515.309,32<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bb5 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bb5 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bb1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"c x254 y1bb6 w3b2 h233\"><div class=\"t m0 x238 hc y1aba ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co.,<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bb7 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bb8 ff1 fs7 fc0 sc0 ls0 ws0\">*Thyssenkrupp </td><td class=\"t m0 x333 h7 y1bb9 ff1 fs11 fc0 sc0 ls0 ws0\">Usa<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bba w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x355 y1bba w367 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">700.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x336 y1bbb w2a6 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">595.744,68<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bbc ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bbc ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bb8 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bbd ff1 fs7 fc0 sc0 ls0 ws0\">Nucera USA Inc.<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bbd ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bbe ff1 fs7 fc0 sc0 ls0 ws0\">*ThyssenKrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bbf ff1 fs7 fc0 sc0 ls0 ws0\">Nucera </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1bc0 w2a9 h114\"><div class=\"t m0 x0 hc yed8 ff1 fs7 fc0 sc0 ls0 ws0\">Hydrogen Energy </div></td><td class=\"t m0 x333 h7 y1bc1 ff1 fs11 fc0 sc0 ls0 ws0\">Cina<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33f y1bc2 w398 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">USD<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35c y1bc2 w370 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">10.000.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x32f y1bc3 w2a5 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">8.510.638,30<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bc4 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x220 hc y1bc5 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bc6 ff1 fs7 fc0 sc0 ls0 ws0\">Technology </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bc6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"c x254 y1bc7 w3b2 h23f\"><div class=\"t m0 x238 hc y1af7 ff1 fs7 fc0 sc0 ls0 ws0\">(Shanghai) Co.,<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Ltd.<span class=\"_ _1c4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bc8 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bc9 ff1 fs7 fc0 sc0 ls0 ws0\">nucera </td><td class=\"t m0 x333 h7 y1bca ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1bcb w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1bcb w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1bcc w2a7 h114\"><div class=\"t m0 x0 hc yed8 ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bcd ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bcd ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hc y1bc9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bce ff1 fs7 fc0 sc0 ls0 ws0\">Participations </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1bce ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bcf ff1 fs7 fc0 sc0 ls0 ws0\">GmbH<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bd0 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1bd1 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bd2 ff1 fs7 fc0 sc0 ls0 ws0\">nucera India </td><td class=\"t m0 x333 h7 y1bd3 ff1 fs11 fc0 sc0 ls0 ws0\">India<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x33a y1bd4 w36d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">INR<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x35d y1bd4 w3b3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">71.940,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x23b y1bd5 w44 h1b5\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">681,27<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bd2 ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bd2 ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bd6 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bd7 ff1 fs7 fc0 sc0 ls0 ws0\">Private Limited<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1bd8 ff1 fs7 fc0 sc0 ls0 ws0\">*thyssenkrupp </td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x220 hc y1bd9 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1bda ff1 fs7 fc0 sc0 ls0 ws0\">nucera HTE </td><td class=\"t m0 x333 h7 y1bdb ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1bdc w35f h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1bdc w369 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1bdd w2a7 h1b6\"><div class=\"t m0 x0 hc yee1 ff1 fs7 fc0 sc1 ls0 ws0\">25.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x33c hc y1bda ff1 fs7 fc0 sc1 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1bda ff1 fs7 fc0 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e h7 y1bde ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1bdf ff1 fs7 fc0 sc0 ls0 ws0\">GmbH<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1be0 ff1 fs7 fc0 sc0 ls0 ws0\">TK Nucera </td><td class=\"t m0 x333 h7 y1be1 ff1 fs11 fc0 sc0 ls0 ws0\">Germania<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"c n x32d y1b0e w35f h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x337 y1b0e w369 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">50.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c x338 y1be2 w2a7 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc1 ls0 ws0\">50.000,00<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x348 y1b0e w38b h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc1 ls0 ws0\">34%</div></td><td class=\"c n x34d y1b0e w38b h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc0 sc0 ls0 ws0\">34%</div></td><td class=\"t m0 x220 hc y1be0 ff1 fs7 fc0 sc0 ls0 ws0\">patrimonio </td></tr><tr><td class=\"t m0 x21c hc y1be3 ff1 fs7 fc0 sc0 ls0 ws0\">Management AG<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x22e h7 y1be3 ff1 fs7 fc0 sc0 ls0 ws0\">netto<span class=\"ff2 fs4 fc2\"> </span></td></tr></table>(*): partecipazione indir<span class=\"_ _0\"></span>etta di Indust<span class=\"_ _0\"></span>rie De Nora S.p.A \u00c8 <span class=\"_ _13\"></span>stata <span class=\"_ _12\"></span>utilizzata <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>data <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>riferimento <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _13\"></span>consolidato <span class=\"_ _13\"></span>quella <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>chiusura <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ell'esercizio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ella <span class=\"_ _13\"></span>Societ\u00e0 <span class=\"_ _13\"></span>(31 dicembre), peraltro <span class=\"_ _3\"></span>coincidente con quel<span class=\"_ _3\"></span>la della <span class=\"_ _3\"></span>totalit\u00e0 delle <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>ciet\u00e0 i<span class=\"_ _3\"></span>ncluse nell'area di <span class=\"_ _3\"></span>consolidamento, ad <span class=\"_ _3\"></span>esclusione:<span class=\"_ _0\"></span>  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">della De<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>Ind<span class=\"_ _0\"></span>ia Ltd <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>esercizio <span class=\"_ _11\"></span>sociale <span class=\"_ _0\"></span>chiude <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo) <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>redisposti <span class=\"_ _0\"></span>apposit<span class=\"_ _0\"></span>i da<span class=\"_ _0\"></span>ti </span></span>annuali al 31 dicembre d<span class=\"_ _0\"></span>i ciascun esercizio;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">delle societ\u00e0 thy<span class=\"_ _0\"></span>ssenKrupp (<span class=\"_ _0\"></span>l\u2019esercizio socia<span class=\"_ _0\"></span>le della <span class=\"_ _0\"></span>controllante<span class=\"_ _0\"></span> Thy<span class=\"_ _0\"></span>ssenkrupp Nuce<span class=\"_ _0\"></span>ra AG <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Co. KGaA ch<span class=\"_ _0\"></span>iude al 30 </span></span>settembre) per le qua<span class=\"_ _0\"></span>li sono stati predis<span class=\"_ _0\"></span>posti dati annuali al 31 <span class=\"_ _0\"></span>dicembre di ciascun ese<span class=\"_ _0\"></span>rcizio. L\u2019unica variazione intervenuta n<span class=\"_ _0\"></span>ell\u2019area di consolidamento ne<span class=\"_ _0\"></span>l corso dell\u2019esercizio ha riguardato l\u2019avv<span class=\"_ _0\"></span>enuta liquidazione della <span class=\"_ _11\"></span>controllata <span class=\"_ _12\"></span>statunitense <span class=\"_ _11\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>Neptune <span class=\"_ _11\"></span>LLC; <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>relative <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>residuali <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>tate <span class=\"_ _11\"></span>incorporate <span class=\"_ _12\"></span>dalla <span class=\"_ _11\"></span>De <span class=\"_ _11\"></span>Nor<span class=\"_ _0\"></span>a Water Technologies LLC.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "Principi di consolidamento<span class=\"_ _1c4\"> </span>Di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati <span class=\"_ _13\"></span>i <span class=\"_ _17\"> </span>criteri <span class=\"_ _12\"></span>adottati <span class=\"_ _13\"> </span>da<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>per <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>definiz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>ll\u2019area <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>conso<span class=\"_ _0\"></span>lidamento <span class=\"_ _12\"></span>e <span class=\"_ _17\"> </span>i <span class=\"_ _12\"></span>relat<span class=\"_ _0\"></span>ivi principi di consolidam<span class=\"_ _0\"></span>ento.<span class=\"_ _1c4\"> </span><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs34\">Societ\u00e0 controllate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35\">Un <span class=\"_ _0\"></span>investitore <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lla un\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _0\"></span>quando: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>sull\u2019entit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>investimento, <span class=\"_ _0\"></span>(ii) <span class=\"_ _11\"></span>\u00e8 es<span class=\"_ _0\"></span>posto, o <span class=\"_ _0\"></span>ha <span class=\"_ _11\"></span>diritto a<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36\">partecipare, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>variabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>ritorni <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>di ese<span class=\"_ _0\"></span>rcitare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>proprio <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>decision<span class=\"_ _0\"></span>ale su<span class=\"_ _0\"></span>lle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37\">attivit\u00e0 rileva<span class=\"_ _0\"></span>nti dell\u2019entit<span class=\"_ _0\"></span>\u00e0 stessa <span class=\"_ _0\"></span>in modo <span class=\"_ _0\"></span>da influ<span class=\"_ _0\"></span>enzare t<span class=\"_ _0\"></span>ali ritor<span class=\"_ _0\"></span>ni. L\u2019esistenza <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrollo \u00e8 <span class=\"_ _0\"></span>verificata ogn<span class=\"_ _0\"></span>i volta <span class=\"_ _0\"></span>che </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38\">fatti e/o <span class=\"_ _3\"></span>circostanze i<span class=\"_ _3\"></span>ndichino una vari<span class=\"_ _3\"></span>azione in uno <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>suddetti elementi <span class=\"_ _3\"></span>qualificanti il <span class=\"_ _3\"></span>controllo. Le <span class=\"_ _3\"></span>imprese controllate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39\">sono <span class=\"_ _12\"></span>consolidate <span class=\"_ _12\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>integrale <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _12\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>controllo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _12\"></span>stato <span class=\"_ _12\"></span>acquisito <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ano <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>essere </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a\">consolidate <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>perdita <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>trollo. <span class=\"_ _11\"></span>I <span class=\"_ _12\"></span>criteri <span class=\"_ _11\"></span>adottati <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidame<span class=\"_ _0\"></span>nto <span class=\"_ _11\"></span>integrale <span class=\"_ _11\"></span>sono <span class=\"_ _12\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b\">seguenti: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3c\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _0\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>costi <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>ricavi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"></span>entit\u00e0 <span class=\"_ _11\"></span>controllate<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>unti <span class=\"_ _0\"></span>linea <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>linea, <span class=\"_ _11\"></span>attribuendo <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>soci <span class=\"_ _11\"></span>di </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d\">minoranza, <span class=\"_ _12\"></span>ove <span class=\"_ _12\"></span>applicab<span class=\"_ _0\"></span>ile, <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>patrimonio <span class=\"_ _13\"></span>netto <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>risultato <span class=\"_ _12\"></span>netto <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>periodo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>loro <span class=\"_ _12\"></span>spettanza; <span class=\"_ _13\"></span>tali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e\">quote <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>evidenziate <span class=\"_ _17\"> </span>separatam<span class=\"_ _0\"></span>ente <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>prospetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>iale <span class=\"_ _17\"> </span>finanziaria <span class=\"_ _17\"> </span>cons<span class=\"_ _0\"></span>olidata, <span class=\"_ _17\"> </span>nel </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f\">prospetto di conto econom<span class=\"_ _0\"></span>ico consolidato e ne<span class=\"_ _0\"></span>l prospetto di c<span class=\"_ _0\"></span>onto economico compl<span class=\"_ _0\"></span>essivo; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs40\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">gli  utili  e  le  perdite,  inclusi  i  relativi  eff<span class=\"_ _0\"></span>etti  fiscali,  derivanti <span class=\"_ _78\"> </span>da  operazioni  eff<span class=\"_ _0\"></span>ettuate  tra  societ\u00e0  conso<span class=\"_ _0\"></span>lidate </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41\">integralmente <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>non <span class=\"_ _11\"></span>ancora <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>elim<span class=\"_ _0\"></span>inati, <span class=\"_ _0\"></span>fatta <span class=\"_ _11\"></span>eccezione <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>on </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs42\">sono <span class=\"_ _13\"> </span>eliminate <span class=\"_ _17\"> </span>qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>tran<span class=\"_ _0\"></span>sazione <span class=\"_ _13\"> </span>fornisc<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>evidenza <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"> </span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _13\"></span>dell\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>trasferita<span class=\"_ _0\"></span>. <span class=\"_ _13\"> </span>Sono,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43\">inoltre, eliminati i recipr<span class=\"_ _0\"></span>oci rapporti d<span class=\"_ _0\"></span>i debito e credito<span class=\"_ _0\"></span>, i costi e i ricavi, nonch\u00e9 g<span class=\"_ _0\"></span>li oneri e i prove<span class=\"_ _0\"></span>nti finanziari; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs44\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>idendi <span class=\"_ _11\"></span>distribuiti <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>consolidate <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>stati <span class=\"_ _11\"></span>eliminati<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dal <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>ripristi<span class=\"_ _0\"></span>nati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonio<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs45\">netto.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "Principi di consolidamento<span class=\"_ _1c4\"> </span>Di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>rappresentati <span class=\"_ _13\"></span>i <span class=\"_ _17\"> </span>criteri <span class=\"_ _12\"></span>adottati <span class=\"_ _13\"> </span>da<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>per <span class=\"_ _13\"> </span>la <span class=\"_ _13\"> </span>definiz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>ll\u2019area <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>conso<span class=\"_ _0\"></span>lidamento <span class=\"_ _12\"></span>e <span class=\"_ _17\"> </span>i <span class=\"_ _12\"></span>relat<span class=\"_ _0\"></span>ivi principi di consolidam<span class=\"_ _0\"></span>ento.<span class=\"_ _1c4\"> </span>Societ\u00e0 controllate Un <span class=\"_ _0\"></span>investitore <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lla un\u2019<span class=\"_ _0\"></span>entit\u00e0 <span class=\"_ _0\"></span>quando: <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>sull\u2019entit\u00e0 <span class=\"_ _0\"></span>oggetto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>investimento, <span class=\"_ _0\"></span>(ii) <span class=\"_ _11\"></span>\u00e8 es<span class=\"_ _0\"></span>posto, o <span class=\"_ _0\"></span>ha <span class=\"_ _11\"></span>diritto a<span class=\"_ _0\"></span> partecipare, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>variabilit\u00e0 <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>ritorni <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>di ese<span class=\"_ _0\"></span>rcitare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>proprio <span class=\"_ _0\"></span>potere <span class=\"_ _0\"></span>decision<span class=\"_ _0\"></span>ale su<span class=\"_ _0\"></span>lle attivit\u00e0 rileva<span class=\"_ _0\"></span>nti dell\u2019entit<span class=\"_ _0\"></span>\u00e0 stessa <span class=\"_ _0\"></span>in modo <span class=\"_ _0\"></span>da influ<span class=\"_ _0\"></span>enzare t<span class=\"_ _0\"></span>ali ritor<span class=\"_ _0\"></span>ni. L\u2019esistenza <span class=\"_ _0\"></span>del co<span class=\"_ _0\"></span>ntrollo \u00e8 <span class=\"_ _0\"></span>verificata ogn<span class=\"_ _0\"></span>i volta <span class=\"_ _0\"></span>che fatti e/o <span class=\"_ _3\"></span>circostanze i<span class=\"_ _3\"></span>ndichino una vari<span class=\"_ _3\"></span>azione in uno <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>suddetti elementi <span class=\"_ _3\"></span>qualificanti il <span class=\"_ _3\"></span>controllo. Le <span class=\"_ _3\"></span>imprese controllate sono <span class=\"_ _12\"></span>consolidate <span class=\"_ _12\"></span>con <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>metodo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>integrale <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>partire <span class=\"_ _12\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>controllo <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _12\"></span>stato <span class=\"_ _12\"></span>acquisito <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ano <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>essere consolidate <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>perdita <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>trollo. <span class=\"_ _11\"></span>I <span class=\"_ _12\"></span>criteri <span class=\"_ _11\"></span>adottati <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidame<span class=\"_ _0\"></span>nto <span class=\"_ _11\"></span>integrale <span class=\"_ _11\"></span>sono <span class=\"_ _12\"></span>i seguenti: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _0\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>costi <span class=\"_ _12\"></span>e <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>ricavi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"></span>entit\u00e0 <span class=\"_ _11\"></span>controllate<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>unti <span class=\"_ _0\"></span>linea <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>linea, <span class=\"_ _11\"></span>attribuendo <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>soci <span class=\"_ _11\"></span>di </span></span>minoranza, <span class=\"_ _12\"></span>ove <span class=\"_ _12\"></span>applicab<span class=\"_ _0\"></span>ile, <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>quota <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>patrimonio <span class=\"_ _13\"></span>netto <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>risultato <span class=\"_ _12\"></span>netto <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>periodo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>loro <span class=\"_ _12\"></span>spettanza; <span class=\"_ _13\"></span>tali quote <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>evidenziate <span class=\"_ _17\"> </span>separatam<span class=\"_ _0\"></span>ente <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>prospetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>iale <span class=\"_ _17\"> </span>finanziaria <span class=\"_ _17\"> </span>cons<span class=\"_ _0\"></span>olidata, <span class=\"_ _17\"> </span>nel prospetto di conto econom<span class=\"_ _0\"></span>ico consolidato e ne<span class=\"_ _0\"></span>l prospetto di c<span class=\"_ _0\"></span>onto economico compl<span class=\"_ _0\"></span>essivo; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">gli  utili  e  le  perdite,  inclusi  i  relativi  eff<span class=\"_ _0\"></span>etti  fiscali,  derivanti <span class=\"_ _78\"> </span>da  operazioni  eff<span class=\"_ _0\"></span>ettuate  tra  societ\u00e0  conso<span class=\"_ _0\"></span>lidate </span></span>integralmente <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>non <span class=\"_ _11\"></span>ancora <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>confront<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>elim<span class=\"_ _0\"></span>inati, <span class=\"_ _0\"></span>fatta <span class=\"_ _11\"></span>eccezione <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>on sono <span class=\"_ _13\"> </span>eliminate <span class=\"_ _17\"> </span>qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>tran<span class=\"_ _0\"></span>sazione <span class=\"_ _13\"> </span>fornisc<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>evidenza <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"> </span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>val<span class=\"_ _0\"></span>ore <span class=\"_ _13\"></span>dell\u2019attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>trasferita<span class=\"_ _0\"></span>. <span class=\"_ _13\"> </span>Sono,<span class=\"_ _0\"></span> inoltre, eliminati i recipr<span class=\"_ _0\"></span>oci rapporti d<span class=\"_ _0\"></span>i debito e credito<span class=\"_ _0\"></span>, i costi e i ricavi, nonch\u00e9 g<span class=\"_ _0\"></span>li oneri e i prove<span class=\"_ _0\"></span>nti finanziari; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _0\"></span>div<span class=\"_ _0\"></span>idendi <span class=\"_ _11\"></span>distribuiti <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>societ\u00e0<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>consolidate <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>stati <span class=\"_ _11\"></span>eliminati<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dal <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>ripristi<span class=\"_ _0\"></span>nati <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonio<span class=\"_ _0\"></span> </span></span>netto.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "<div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs47\">Societ\u00e0 collegate<span class=\"fs0 fc0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48\">Le <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>esercita <span class=\"_ _12\"></span>un\u2019influenza <span class=\"_ _12\"></span>signifi<span class=\"_ _0\"></span>cativa <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>\u201cmetodo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>netto\u201d <span class=\"_ _12\"></span>che </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49\">prevede <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _12\"></span>iniziale <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>partecipazione <span class=\"_ _12\"></span>ed <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>successivo <span class=\"_ _12\"></span>adeguamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _11\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _11\"></span>per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a\">rilevare <span class=\"_ _78\"> </span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>pettante <span class=\"_ _78\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>partecipante <span class=\"_ _78\"> </span>deg<span class=\"_ _0\"></span>li  uti<span class=\"_ _0\"></span>li  o <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>perdite <span class=\"_ _78\"> </span>della <span class=\"_ _15\"> </span>collegata <span class=\"_ _15\"> </span>realizzati <span class=\"_ _15\"> </span>dopo <span class=\"_ _15\"> </span>la <span class=\"_ _78\"> </span>data <span class=\"_ _15\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b\">acquisizione. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "Societ\u00e0 collegate<span class=\"fs0 fc0\"> </span>Le <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>esercita <span class=\"_ _12\"></span>un\u2019influenza <span class=\"_ _12\"></span>signifi<span class=\"_ _0\"></span>cativa <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>\u201cmetodo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>netto\u201d <span class=\"_ _12\"></span>che prevede <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _12\"></span>iniziale <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>partecipazione <span class=\"_ _12\"></span>ed <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>successivo <span class=\"_ _12\"></span>adeguamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _11\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _11\"></span>per rilevare <span class=\"_ _78\"> </span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>pettante <span class=\"_ _78\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>partecipante <span class=\"_ _78\"> </span>deg<span class=\"_ _0\"></span>li  uti<span class=\"_ _0\"></span>li  o <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>perdite <span class=\"_ _78\"> </span>della <span class=\"_ _15\"> </span>collegata <span class=\"_ _15\"> </span>realizzati <span class=\"_ _15\"> </span>dopo <span class=\"_ _15\"> </span>la <span class=\"_ _78\"> </span>data <span class=\"_ _15\"> </span>di acquisizione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "Societ\u00e0 collegate<span class=\"fs0 fc0\"> </span>Le <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>esercita <span class=\"_ _12\"></span>un\u2019influenza <span class=\"_ _12\"></span>signifi<span class=\"_ _0\"></span>cativa <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>valutate <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>\u201cmetodo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>netto\u201d <span class=\"_ _12\"></span>che prevede <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _12\"></span>iniziale <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>partecipazione <span class=\"_ _12\"></span>ed <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>successivo <span class=\"_ _12\"></span>adeguamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _11\"></span>conta<span class=\"_ _0\"></span>bile <span class=\"_ _11\"></span>per rilevare <span class=\"_ _78\"> </span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>pettante <span class=\"_ _78\"> </span>all<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>partecipante <span class=\"_ _78\"> </span>deg<span class=\"_ _0\"></span>li  uti<span class=\"_ _0\"></span>li  o <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>perdite <span class=\"_ _78\"> </span>della <span class=\"_ _15\"> </span>collegata <span class=\"_ _15\"> </span>realizzati <span class=\"_ _15\"> </span>dopo <span class=\"_ _15\"> </span>la <span class=\"_ _78\"> </span>data <span class=\"_ _15\"> </span>di acquisizione.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "<div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs4d\">Aggregazioni aziendali (busi<span class=\"_ _3\"></span>ness combination) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e\">Le <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggregaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>aziendale <span class=\"_ _12\"></span>(busine<span class=\"_ _0\"></span>ss <span class=\"_ _12\"></span>combination), <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>forza <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>acquisito <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>contro<span class=\"_ _0\"></span>llo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f\">business, <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevate <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>accordo <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l\u2019IFRS <span class=\"_ _12\"></span>3, <span class=\"_ _11\"></span>appl<span class=\"_ _0\"></span>icando <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>cosiddetto <span class=\"_ _12\"></span>acquisition <span class=\"_ _12\"></span>method. <span class=\"_ _12\"></span>In <span class=\"_ _12\"></span>particolare, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs50\">identificabili <span class=\"_ _11\"></span>acquisite<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>otenziali <span class=\"_ _11\"></span>as<span class=\"_ _0\"></span>sunte <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>relativo <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>corrente <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51\">acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cio\u00e8 <span class=\"_ _11\"></span>la d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l cont<span class=\"_ _0\"></span>rollo, <span class=\"_ _0\"></span>fatta <span class=\"_ _0\"></span>ecce<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passive, <span class=\"_ _11\"></span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs52\">attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>benefici per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>destinate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base a<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>relativi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs53\">principi contabili di riferime<span class=\"_ _0\"></span>nto. La differenza tra il fair value<span class=\"_ _0\"></span> del corrispettivo tras<span class=\"_ _0\"></span>ferito e il valore corrente delle attivit<span class=\"_ _0\"></span>\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs54\">e passivit\u00e0, se positiv<span class=\"_ _0\"></span>a, \u00e8 iscritta ne<span class=\"_ _0\"></span>lle attivit\u00e0 immaterial<span class=\"_ _0\"></span>i come avviamento.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs55\">Le quo<span class=\"_ _0\"></span>te di <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>ressenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pertinenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>pure <span class=\"_ _0\"></span>al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs56\">pro-quota <span class=\"_ _13\"> </span>del <span class=\"_ _17\"> </span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>nette <span class=\"_ _17\"> </span>riconosciute <span class=\"_ _13\"> </span>per <span class=\"_ _17\"> </span>l\u2019impresa <span class=\"_ _13\"></span>acquisita. <span class=\"_ _17\"> </span>La <span class=\"_ _13\"></span>scelta <span class=\"_ _17\"> </span>del <span class=\"_ _13\"></span>metodo <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valutazione <span class=\"_ _17\"> </span>\u00e8 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs57\">effettuata transazione per t<span class=\"_ _0\"></span>ransazione.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs58\">Quando <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _11\"></span>acquis<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>operat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>via <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ovvisoria, <span class=\"_ _12\"></span>essa </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs59\">deve <span class=\"_ _12\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nclusa <span class=\"_ _13\"></span>entro <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>assimo <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>odici <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>si <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acquisizione, <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>enendo <span class=\"_ _13\"></span>conto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>sole </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5a\">informazioni <span class=\"_ _17\"> </span>relative <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>fatti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>circostanze <span class=\"_ _17\"> </span>esistent<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisizione. <span class=\"_ _17\"> </span>Nell\u2019esercizio <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>la <span class=\"_ _13\"></span>summ<span class=\"_ _0\"></span>enzionata </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5b\">determinazione \u00e8 <span class=\"_ _3\"></span>conclusa, <span class=\"_ _3\"></span>i valori <span class=\"_ _3\"></span>provvisoriamente rilevati <span class=\"_ _3\"></span>sono rettificati <span class=\"_ _3\"></span>con effetto <span class=\"_ _3\"></span>retrospettico. Gli <span class=\"_ _3\"></span>oneri accessori </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5c\">alla transazione sono r<span class=\"_ _0\"></span>ilevati nel conto e<span class=\"_ _0\"></span>conomico nel momento<span class=\"_ _0\"></span> in cui sono sostenuti.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5d\">Il <span class=\"_ _12\"></span>costo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>rapprese<span class=\"_ _0\"></span>ntato <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erite, <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5e\">assunte  e <span class=\"_ _14\"> </span>degli <span class=\"_ _14\"> </span>strumenti  di<span class=\"_ _3\"></span>  capitale  emessi  ai<span class=\"_ _3\"></span>  fini <span class=\"_ _17\"> </span>dell\u2019<span class=\"_ _0\"></span>acquisizione,  e <span class=\"_ _17\"> </span>incl<span class=\"_ _0\"></span>ude,  se <span class=\"_ _17\"> </span>prev<span class=\"_ _0\"></span>isto,  anche <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>corrispettivo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs5f\">potenziale, ossia quel<span class=\"_ _0\"></span>la parte di corrispettiv<span class=\"_ _0\"></span>o il cui ammontare e<span class=\"_ _0\"></span> la cui erogazione sono d<span class=\"_ _0\"></span>ipendenti da event<span class=\"_ _0\"></span>i futuri.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs60\">Nel <span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>assunzione <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trollo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>fasi <span class=\"_ _11\"></span>success<span class=\"_ _0\"></span>ive, <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>acquisto <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _11\"></span>somm<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs61\">partecipazione <span class=\"_ _11\"></span>prece<span class=\"_ _0\"></span>dentemente <span class=\"_ _11\"></span>detenuta <span class=\"_ _11\"></span>ne<span class=\"_ _0\"></span>ll\u2019acquisita <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>l\u2019ammontare <span class=\"_ _11\"></span>corrisposto <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>l\u2019ult<span class=\"_ _0\"></span>eriore <span class=\"_ _11\"></span>quota. <span class=\"_ _11\"></span>L\u2019eventu<span class=\"_ _0\"></span>ale<span class=\"_ _1c4\"> </span> </div>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _0\"></span>precedentemen<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>detenuta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>di is<span class=\"_ _0\"></span>crizione \u00e8<span class=\"_ _0\"></span> imput<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>a conto  economico.  In  sede <span class=\"_ _78\"> </span>di  assunzione  del  contro<span class=\"_ _0\"></span>llo,  eventuali  ammontar<span class=\"_ _0\"></span>i  precedentem<span class=\"_ _0\"></span>ente  rilevati  nelle  altre<span class=\"_ _1c4\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs66\">componenti de<span class=\"_ _0\"></span>ll\u2019utile com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>imputati a <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o econo<span class=\"_ _0\"></span>mico, oppur<span class=\"_ _0\"></span>e nel <span class=\"_ _0\"></span> patr<span class=\"_ _0\"></span>imonio <span class=\"_ _0\"></span>netto, ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in cu<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs67\">ne sia prevista la ric<span class=\"_ _0\"></span>lassifica a conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "Aggregazioni aziendali (busi<span class=\"_ _3\"></span>ness combination) Le <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>perazioni <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggregaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>aziendale <span class=\"_ _12\"></span>(busine<span class=\"_ _0\"></span>ss <span class=\"_ _12\"></span>combination), <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>forza <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>viene <span class=\"_ _12\"></span>acquisito <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>contro<span class=\"_ _0\"></span>llo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un business, <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevate <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>accordo <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l\u2019IFRS <span class=\"_ _12\"></span>3, <span class=\"_ _11\"></span>appl<span class=\"_ _0\"></span>icando <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>cosiddetto <span class=\"_ _12\"></span>acquisition <span class=\"_ _12\"></span>method. <span class=\"_ _12\"></span>In <span class=\"_ _12\"></span>particolare, <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 identificabili <span class=\"_ _11\"></span>acquisite<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>otenziali <span class=\"_ _11\"></span>as<span class=\"_ _0\"></span>sunte <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>iscr<span class=\"_ _0\"></span>itte <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>relativo <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>corrente <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>di acquisizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cio\u00e8 <span class=\"_ _11\"></span>la d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>acquisito <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l cont<span class=\"_ _0\"></span>rollo, <span class=\"_ _0\"></span>fatta <span class=\"_ _0\"></span>ecce<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>oste <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passive, <span class=\"_ _11\"></span>le attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>relative <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>benefici per <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>e l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>destinate <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>iscritte <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>base a<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>relativi principi contabili di riferime<span class=\"_ _0\"></span>nto. La differenza tra il fair value<span class=\"_ _0\"></span> del corrispettivo tras<span class=\"_ _0\"></span>ferito e il valore corrente delle attivit<span class=\"_ _0\"></span>\u00e0 e passivit\u00e0, se positiv<span class=\"_ _0\"></span>a, \u00e8 iscritta ne<span class=\"_ _0\"></span>lle attivit\u00e0 immaterial<span class=\"_ _0\"></span>i come avviamento.<span class=\"_ _0\"></span> Le quo<span class=\"_ _0\"></span>te di <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>ressenze <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>pertinenza <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>terzi, <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la data <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>acqu<span class=\"_ _0\"></span>isizione, <span class=\"_ _0\"></span>possono <span class=\"_ _0\"></span>essere <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair value <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>pure <span class=\"_ _0\"></span>al pro-quota <span class=\"_ _13\"> </span>del <span class=\"_ _17\"> </span>valore <span class=\"_ _13\"></span>delle <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>iv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>nette <span class=\"_ _17\"> </span>riconosciute <span class=\"_ _13\"> </span>per <span class=\"_ _17\"> </span>l\u2019impresa <span class=\"_ _13\"></span>acquisita. <span class=\"_ _17\"> </span>La <span class=\"_ _13\"></span>scelta <span class=\"_ _17\"> </span>del <span class=\"_ _13\"></span>metodo <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valutazione <span class=\"_ _17\"> </span>\u00e8 effettuata transazione per t<span class=\"_ _0\"></span>ransazione.<span class=\"_ _0\"></span> Quando <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>determinazione<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>valori <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _11\"></span>acquis<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>operat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>via <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ovvisoria, <span class=\"_ _12\"></span>essa deve <span class=\"_ _12\"></span>es<span class=\"_ _0\"></span>sere <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nclusa <span class=\"_ _13\"></span>entro <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>assimo <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>odici <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>si <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>dat<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>acquisizione, <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>enendo <span class=\"_ _13\"></span>conto <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>sole informazioni <span class=\"_ _17\"> </span>relative <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>fatti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>circostanze <span class=\"_ _17\"> </span>esistent<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisizione. <span class=\"_ _17\"> </span>Nell\u2019esercizio <span class=\"_ _17\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>la <span class=\"_ _13\"></span>summ<span class=\"_ _0\"></span>enzionata determinazione \u00e8 <span class=\"_ _3\"></span>conclusa, <span class=\"_ _3\"></span>i valori <span class=\"_ _3\"></span>provvisoriamente rilevati <span class=\"_ _3\"></span>sono rettificati <span class=\"_ _3\"></span>con effetto <span class=\"_ _3\"></span>retrospettico. Gli <span class=\"_ _3\"></span>oneri accessori alla transazione sono r<span class=\"_ _0\"></span>ilevati nel conto e<span class=\"_ _0\"></span>conomico nel momento<span class=\"_ _0\"></span> in cui sono sostenuti.<span class=\"_ _0\"></span> Il <span class=\"_ _12\"></span>costo <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>rapprese<span class=\"_ _0\"></span>ntato <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>acquisizione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _12\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erite, <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 assunte  e <span class=\"_ _14\"> </span>degli <span class=\"_ _14\"> </span>strumenti  di<span class=\"_ _3\"></span>  capitale  emessi  ai<span class=\"_ _3\"></span>  fini <span class=\"_ _17\"> </span>dell\u2019<span class=\"_ _0\"></span>acquisizione,  e <span class=\"_ _17\"> </span>incl<span class=\"_ _0\"></span>ude,  se <span class=\"_ _17\"> </span>prev<span class=\"_ _0\"></span>isto,  anche <span class=\"_ _14\"> </span>il <span class=\"_ _14\"> </span>corrispettivo potenziale, ossia quel<span class=\"_ _0\"></span>la parte di corrispettiv<span class=\"_ _0\"></span>o il cui ammontare e<span class=\"_ _0\"></span> la cui erogazione sono d<span class=\"_ _0\"></span>ipendenti da event<span class=\"_ _0\"></span>i futuri.  Nel <span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>assunzione <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trollo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>fasi <span class=\"_ _11\"></span>success<span class=\"_ _0\"></span>ive, <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>to <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>acquisto <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _11\"></span>somm<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>la partecipazione <span class=\"_ _11\"></span>prece<span class=\"_ _0\"></span>dentemente <span class=\"_ _11\"></span>detenuta <span class=\"_ _11\"></span>ne<span class=\"_ _0\"></span>ll\u2019acquisita <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>l\u2019ammontare <span class=\"_ _11\"></span>corrisposto <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>l\u2019ult<span class=\"_ _0\"></span>eriore <span class=\"_ _11\"></span>quota. <span class=\"_ _11\"></span>L\u2019eventu<span class=\"_ _0\"></span>ale<span class=\"_ _1c4\"> </span>differenza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>a p<span class=\"_ _0\"></span>artecipazione <span class=\"_ _0\"></span>precedentemen<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>detenuta <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>relativo <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>di is<span class=\"_ _0\"></span>crizione \u00e8<span class=\"_ _0\"></span> imput<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>a conto  economico.  In  sede <span class=\"_ _78\"> </span>di  assunzione  del  contro<span class=\"_ _0\"></span>llo,  eventuali  ammontar<span class=\"_ _0\"></span>i  precedentem<span class=\"_ _0\"></span>ente  rilevati  nelle  altre<span class=\"_ _1c4\"> </span>componenti de<span class=\"_ _0\"></span>ll\u2019utile com<span class=\"_ _0\"></span>plessivo<span class=\"_ _0\"></span> sono <span class=\"_ _0\"></span>imputati a <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>o econo<span class=\"_ _0\"></span>mico, oppur<span class=\"_ _0\"></span>e nel <span class=\"_ _0\"></span> patr<span class=\"_ _0\"></span>imonio <span class=\"_ _0\"></span>netto, ne<span class=\"_ _0\"></span>l caso <span class=\"_ _0\"></span>in cu<span class=\"_ _0\"></span>i non<span class=\"_ _0\"></span> ne sia prevista la ric<span class=\"_ _0\"></span>lassifica a conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span>Attivit\u00e0 immateria<span class=\"_ _0\"></span>li",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "Euro",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfPresentationCurrency",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "2. Sommario dei principi<span class=\"_ _0\"></span> contabili e dei criteri di val<span class=\"_ _0\"></span>utazione Di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"></span>fornite <span class=\"_ _11\"></span>indicaz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>circa <span class=\"_ _12\"></span>gli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>chemi <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _11\"></span>adottati <span class=\"_ _11\"></span>ed <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>pi\u00f9 <span class=\"_ _11\"></span>significativi<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>principi <span class=\"_ _11\"></span>contabili <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>connessi<span class=\"_ _0\"></span> criteri di valutazione app<span class=\"_ _0\"></span>licati nella redaz<span class=\"_ _0\"></span>ione del bilanci<span class=\"_ _0\"></span>o consolidato. Prospetti e schemi di bilanc<span class=\"_ _3\"></span>io Il <span class=\"_ _17\"> </span>bilancio <span class=\"_ _14\"> </span>consolidato <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _14\"> </span>costituito <span class=\"_ _14\"> </span>dai <span class=\"_ _17\"> </span>prospett<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>contabi<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>ob<span class=\"_ _0\"></span>bligatori <span class=\"_ _17\"> </span>previs<span class=\"_ _0\"></span>ti <span class=\"_ _17\"> </span>dal <span class=\"_ _14\"> </span>principio <span class=\"_ _17\"> </span>IA<span class=\"_ _0\"></span>S <span class=\"_ _14\"> </span>1 <span class=\"_ _17\"> </span>(conto <span class=\"_ _14\"> </span>economico consolidato, <span class=\"_ _17\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>mplessivo <span class=\"_ _14\"> </span>consolidato, <span class=\"_ _17\"> </span>sit<span class=\"_ _0\"></span>uazione <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>atrimoniale <span class=\"_ _14\"> </span>finanziaria  consolidata, <span class=\"_ _17\"> </span>rendiconto finanziario consolidato e <span class=\"_ _3\"></span>prospetto delle <span class=\"_ _3\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>del patrimonio netto <span class=\"_ _3\"></span>consolidato) corredati dalle note <span class=\"_ _3\"></span>illustrative. Gli schemi utilizzati sono que<span class=\"_ _0\"></span>lli che m<span class=\"_ _0\"></span>eglio rappresentano la situazi<span class=\"_ _0\"></span>one economica, patrimon<span class=\"_ _0\"></span>iale e finanziari<span class=\"_ _0\"></span>a del Gruppo.<span class=\"_ _1c4\"> </span>Il <span class=\"_ _0\"></span>conto <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>conso<span class=\"_ _0\"></span>lidato <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>presentato <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>nat<span class=\"_ _0\"></span>ura <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>spesa, <span class=\"_ _11\"></span>evidenziando <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>risultati <span class=\"_ _11\"></span>intermedi <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>risultato operativo ed al risultato pr<span class=\"_ _0\"></span>ima delle <span class=\"_ _0\"></span>imposte. La <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>patrim<span class=\"_ _0\"></span>oniale <span class=\"_ _17\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>stata <span class=\"_ _17\"> </span>redatt<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>second<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>lo <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>chema <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ev<span class=\"_ _0\"></span>idenzia <span class=\"_ _14\"> </span>la <span class=\"_ _17\"> </span>ripartizione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _17\"> </span>e passivit\u00e0 \u201ccorrenti/non co<span class=\"_ _0\"></span>rrenti\u201d. Un\u2019<span class=\"_ _0\"></span>attivit\u00e0 \u00e8 classificata com<span class=\"_ _0\"></span>e corrente quan<span class=\"_ _0\"></span>do: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si <span class=\"_ _0\"></span>suppone <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>tal<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _11\"></span>si <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizzi, <span class=\"_ _11\"></span>oppure <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osse<span class=\"_ _0\"></span>duta <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>vendita <span class=\"_ _11\"></span>o <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>consum<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>olgimento<span class=\"_ _0\"></span> </span></span>del ciclo operativo;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 posseduta principalmente co<span class=\"_ _0\"></span>n la finalit\u00e0 di nego<span class=\"_ _0\"></span>ziarla; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si suppone che si realizz<span class=\"_ _0\"></span>i entro dodici mesi da<span class=\"_ _0\"></span>lla data di chiusur<span class=\"_ _0\"></span>a dell\u2019esercizio; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>stituita <span class=\"_ _12\"></span>da <span class=\"_ _13\"></span>disponibil<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>liquide <span class=\"_ _12\"></span>o <span class=\"_ _13\"></span>mezzi <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>quivalenti <span class=\"_ _13\"></span>(a <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>sia <span class=\"_ _13\"></span>vietato <span class=\"_ _13\"></span>scambia<span class=\"_ _0\"></span>rla <span class=\"_ _12\"></span>o <span class=\"_ _13\"></span>utilizzarla <span class=\"_ _13\"></span>per </span></span>estinguere una pass<span class=\"_ _0\"></span>ivit\u00e0 per almeno dodici mesi da<span class=\"_ _0\"></span>lla data di chiusur<span class=\"_ _0\"></span>a dell\u2019esercizio).<span class=\"_ _0\"></span> Tutte <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>altre <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>sono <span class=\"_ _12\"></span>cl<span class=\"_ _0\"></span>assificate <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>rrenti. <span class=\"_ _12\"></span>In <span class=\"_ _13\"> </span>particola<span class=\"_ _0\"></span>re, <span class=\"_ _12\"></span>il <span class=\"_ _13\"></span>principio <span class=\"_ _13\"> </span>IAS <span class=\"_ _13\"></span>1 <span class=\"_ _13\"></span>include <span class=\"_ _12\"></span>tra <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _13\"></span>non correnti gli immobili, imp<span class=\"_ _0\"></span>ianti e ma<span class=\"_ _0\"></span>cchinari, le attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali e le attivit<span class=\"_ _0\"></span>\u00e0 finanziarie avent<span class=\"_ _0\"></span>i natura a lungo ter<span class=\"_ _0\"></span>mine. Una passivit\u00e0 \u00e8 class<span class=\"_ _0\"></span>ificata come corrente qua<span class=\"_ _0\"></span>ndo: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 previsto che venga estint<span class=\"_ _0\"></span>a nel normale ciclo oper<span class=\"_ _0\"></span>ativo; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 posseduta principalmente co<span class=\"_ _0\"></span>n la finalit\u00e0 di nego<span class=\"_ _0\"></span>ziarla; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sar\u00e0 estinta entro dod<span class=\"_ _0\"></span>ici mesi dalla data d<span class=\"_ _0\"></span>i chiusura dell\u2019ese<span class=\"_ _0\"></span>rcizio; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">non <span class=\"_ _12\"></span>esiste <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>diritto <span class=\"_ _11\"></span>incondizionato <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>differire <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>regolamento <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>almeno <span class=\"_ _11\"></span>dod<span class=\"_ _0\"></span>ici <span class=\"_ _12\"></span>mesi <span class=\"_ _11\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>iusura </span></span>dell\u2019esercizio. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>clausole <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>potrebbe<span class=\"_ _0\"></span>ro, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>scelta <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>oparte, <span class=\"_ _0\"></span>dar <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>estinz<span class=\"_ _0\"></span>ione attraverso l\u2019emissione d<span class=\"_ _0\"></span>i strumenti rappresentativ<span class=\"_ _0\"></span>i di capitale, no<span class=\"_ _0\"></span>n incidono sulla s<span class=\"_ _0\"></span>ua classificazione. Tutte le altre passivit\u00e0 s<span class=\"_ _0\"></span>ono classifi<span class=\"_ _0\"></span>cate dall\u2019impresa c<span class=\"_ _0\"></span>ome non correnti. Il <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>operativo <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>intercorre <span class=\"_ _11\"></span>tra <span class=\"_ _0\"></span>l\u2019acquisizio<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _0\"></span>produtt<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>loro <span class=\"_ _0\"></span>realizzazione <span class=\"_ _11\"></span>in disponibilit\u00e0 liquide o mezzi equivalenti.<span class=\"_ _0\"></span> Quando il normale ciclo operativo non \u00e8 chiaramente identificabil<span class=\"_ _0\"></span>e, si suppone che la sua durata sia di d<span class=\"_ _0\"></span>odici mesi.<span class=\"_ _0\"></span> Il rendiconto finanziario \u00e8<span class=\"_ _0\"></span> redatt<span class=\"_ _0\"></span>o secondo il metodo indirett<span class=\"_ _0\"></span>o. Il pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazi<span class=\"_ _0\"></span>oni de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>io ne<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>consolidato <span class=\"_ _11\"></span>illustra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni int<span class=\"_ _0\"></span>ervenute <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>lle voc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> netto relative a: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rilevazione del risultato de<span class=\"_ _0\"></span>l periodo e destina<span class=\"_ _0\"></span>zione del risultato <span class=\"_ _0\"></span>del periodo precedente;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">ammontari relativi ad op<span class=\"_ _0\"></span>erazioni con gli azi<span class=\"_ _0\"></span>onisti; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\"> ciascuna <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>netto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>eve<span class=\"_ _0\"></span>ntuali <span class=\"_ _12\"></span>effetti <span class=\"_ _12\"></span>fisc<span class=\"_ _0\"></span>ali <span class=\"_ _11\"></span>che, <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>richiesto <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _12\"></span>IFRS, <span class=\"_ _11\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>imputate </span></span>direttamente <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>patrimoni<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>netto <span class=\"_ _17\"> </span>(utili <span class=\"_ _13\"> </span>e <span class=\"_ _17\"> </span>perdite <span class=\"_ _17\"> </span>attuariali <span class=\"_ _13\"> </span>g<span class=\"_ _0\"></span>enerati <span class=\"_ _17\"> </span>da <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>pi<span class=\"_ _0\"></span>ani <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>benefici <span class=\"_ _17\"> </span>definiti <span class=\"_ _17\"> </span>e Hedging reserve);<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">movimentazione <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>riserve <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"></span>degli <span class=\"_ _0\"></span>strumenti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivati <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>copertura <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>cassa <span class=\"_ _11\"></span>futuri <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>nett<span class=\"_ _0\"></span>o </span></span>dell\u2019eventuale effetto fis<span class=\"_ _0\"></span>cale; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019effetto derivante dalla<span class=\"_ _0\"></span> variazione dell\u2019area di conso<span class=\"_ _0\"></span>lidamento; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019effetto delle differenz<span class=\"_ _0\"></span>e derivanti dalla conv<span class=\"_ _0\"></span>ersione dei bila<span class=\"_ _0\"></span>nci di imprese estere;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019effetto derivante da event<span class=\"_ _0\"></span>uali cam<span class=\"_ _0\"></span>biamenti dei principi conta<span class=\"_ _0\"></span>bili. </span></span>Il <span class=\"_ _14\"> </span>prospetto  di <span class=\"_ _14\"> </span>conto  economico <span class=\"_ _14\"> </span>complessivo  consolidato <span class=\"_ _14\"> </span>evidenzia  separatamente  il <span class=\"_ _17\"> </span>risult<span class=\"_ _0\"></span>ato  del <span class=\"_ _17\"> </span>peri<span class=\"_ _0\"></span>odo  e <span class=\"_ _14\"> </span>ogni provento <span class=\"_ _17\"> </span>ed  o<span class=\"_ _3\"></span>nere <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>tr<span class=\"_ _0\"></span>ansitati <span class=\"_ _17\"> </span>a  conto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>ma  i<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>putati <span class=\"_ _17\"> </span>direttam<span class=\"_ _0\"></span>ente <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>patrimonio <span class=\"_ _14\"> </span>netto, <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _17\"> </span>base <span class=\"_ _14\"> </span>di specifiche prescrizioni de<span class=\"_ _0\"></span>i principi contabil<span class=\"_ _0\"></span>i internazionali.<span class=\"_ _1c4\"> </span>Il bilancio consolidato \u00e8 stato r<span class=\"_ _0\"></span>edatto in E<span class=\"_ _0\"></span>uro, valuta funzi<span class=\"_ _0\"></span>onale della Societ\u00e0. Le situ<span class=\"_ _0\"></span>azioni finanziar<span class=\"_ _0\"></span>ie, patrimoniali, economiche, le note info<span class=\"_ _0\"></span>rmative di com<span class=\"_ _0\"></span>mento e le tabelle illus<span class=\"_ _0\"></span>trative sono espresse in mig<span class=\"_ _0\"></span>liaia di Euro, salv<span class=\"_ _0\"></span>o ove diversamente indicato. Principi contabili e criteri di<span class=\"_ _3\"></span> valutazione Si illustrano di seguit<span class=\"_ _0\"></span>o i criteri adottati con rife<span class=\"_ _0\"></span>rimento alla clas<span class=\"_ _0\"></span>sificazione, iscriz<span class=\"_ _0\"></span>ione, valutazione e ca<span class=\"_ _0\"></span>ncellazione delle diverse poste dell\u2019att<span class=\"_ _0\"></span>ivo e del pass<span class=\"_ _0\"></span>ivo, nonch\u00e9 i criteri di rilevaz<span class=\"_ _0\"></span>ione delle compone<span class=\"_ _0\"></span>nti reddituali. Attivit\u00e0 immateria<span class=\"_ _0\"></span>li Un\u2019attivit\u00e0 imma<span class=\"_ _0\"></span>teriale \u00e8 un\u2019attivit\u00e0 che, co<span class=\"_ _0\"></span>ntemporaneamente, s<span class=\"_ _0\"></span>oddisfa le seguenti cond<span class=\"_ _0\"></span>izioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 identificabile; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 non monetaria; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 priva di consistenza f<span class=\"_ _0\"></span>isica; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 sotto il controllo de<span class=\"_ _0\"></span>ll\u2019impresa ch<span class=\"_ _0\"></span>e redige il bilancio; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si prevede che produca be<span class=\"_ _0\"></span>nefici economici f<span class=\"_ _0\"></span>uturi per l\u2019impresa. </span></span>Se <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>bene <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sod<span class=\"_ _0\"></span>disfa <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>equis<span class=\"_ _0\"></span>iti so<span class=\"_ _0\"></span>pra <span class=\"_ _0\"></span>indicati <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _0\"></span>definito <span class=\"_ _11\"></span>come <span class=\"_ _0\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>immater<span class=\"_ _0\"></span>iale, <span class=\"_ _11\"></span>la s<span class=\"_ _0\"></span>pesa <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ostenuta <span class=\"_ _0\"></span>per acquistare l\u2019attivit\u00e0 o pe<span class=\"_ _0\"></span>r generarla intername<span class=\"_ _0\"></span>nte viene contabilizz<span class=\"_ _0\"></span>ata come un costo quando \u00e8 <span class=\"_ _0\"></span>stata sost<span class=\"_ _0\"></span>enuta. Le  attivit\u00e0  immateriali  sono  rilevate  ini<span class=\"_ _3\"></span>zialme<span class=\"_ _0\"></span>nte  al  costo. <span class=\"_ _14\"> </span>Il  costo  delle  atti<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>it\u00e0  immateriali  acquisite  dall\u2019esterno comprende il prezzo d\u2019acquisto <span class=\"_ _0\"></span>e qualunque c<span class=\"_ _0\"></span>osto direttament<span class=\"_ _0\"></span>e attribuibile.  L\u2019avviamento <span class=\"_ _12\"></span>generato <span class=\"_ _12\"></span>intern<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>rilevato <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>un\u2019<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _12\"></span>cos\u00ec <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>immat<span class=\"_ _0\"></span>eriali <span class=\"_ _12\"></span>derivanti <span class=\"_ _12\"></span>dalla ricerca (o dalla fase di rice<span class=\"_ _0\"></span>rca di un progetto inter<span class=\"_ _0\"></span>no). Un\u2019attivit\u00e0 <span class=\"_ _11\"></span>imm<span class=\"_ _0\"></span>ateriale <span class=\"_ _11\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _11\"></span>dallo <span class=\"_ _11\"></span>svilup<span class=\"_ _0\"></span>po <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>dalla <span class=\"_ _12\"></span>fase <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ogetto <span class=\"_ _11\"></span>intern<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>viene <span class=\"_ _11\"></span>rilevat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>viene<span class=\"_ _0\"></span> dimostrato il rispetto del<span class=\"_ _0\"></span>le seguenti condi<span class=\"_ _0\"></span>zioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la fattibilit\u00e0 tecnica d<span class=\"_ _0\"></span>i completare l\u2019attivit<span class=\"_ _0\"></span>\u00e0 immateriale in mod<span class=\"_ _0\"></span>o da essere dispon<span class=\"_ _0\"></span>ibile per l\u2019uso o pe<span class=\"_ _0\"></span>r la vendita; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019intenzione a completar<span class=\"_ _0\"></span>e l\u2019attivit\u00e0 immateri<span class=\"_ _0\"></span>ale per usarla o ven<span class=\"_ _0\"></span>derla; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la capacit\u00e0 di usare o di ve<span class=\"_ _0\"></span>ndere l\u2019attivit<span class=\"_ _0\"></span>\u00e0 immateriale;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il modo in cui l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 immateriale \u00e8 in g<span class=\"_ _0\"></span>rado di generare <span class=\"_ _0\"></span>i futuri benefici <span class=\"_ _0\"></span>economici ed in parti<span class=\"_ _0\"></span>colare l\u2019esistenza d<span class=\"_ _0\"></span>i </span></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>prodotto <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _11\"></span>immateriale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>imm<span class=\"_ _0\"></span>ateriale <span class=\"_ _0\"></span>stess<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>o, <span class=\"_ _11\"></span>se <span class=\"_ _0\"></span>dev<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>usata <span class=\"_ _11\"></span>per fini interni, la sua ut<span class=\"_ _0\"></span>ilit\u00e0; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>disponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risor<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tecniche<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>finanziarie <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ltro <span class=\"_ _0\"></span>tipo <span class=\"_ _11\"></span>adeguate <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>completare <span class=\"_ _0\"></span>lo <span class=\"_ _11\"></span>sviluppo <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>l\u2019utilizzo <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>la </span></span>vendita del bene; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la capacit\u00e0 di valutare att<span class=\"_ _0\"></span>endibilmente il costo a<span class=\"_ _0\"></span>ttribuibile all\u2019att<span class=\"_ _0\"></span>ivit\u00e0 immateriale dura<span class=\"_ _0\"></span>nte il suo sviluppo. </span></span>Le atti<span class=\"_ _3\"></span>vit\u00e0 immateriali sono valutate attraverso l\u2019u<span class=\"_ _3\"></span>tilizzo del metodo del <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>confo<span class=\"_ _0\"></span>rmemente allo IAS <span class=\"_ _3\"></span>38. Il <span class=\"_ _3\"></span>modello del costo <span class=\"_ _17\"> </span>prevede <span class=\"_ _14\"> </span>che <span class=\"_ _17\"> </span>dopo<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>rilevazione  iniziale <span class=\"_ _17\"> </span>un\u2019attivit\u00e0  i<span class=\"_ _3\"></span>mmateriale <span class=\"_ _14\"> </span>debba <span class=\"_ _14\"> </span>essere <span class=\"_ _17\"> </span>iscritta<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sto <span class=\"_ _17\"> </span>al  netto <span class=\"_ _17\"> </span>degli ammortamenti accum<span class=\"_ _0\"></span>ulati e di qualsiasi perd<span class=\"_ _0\"></span>ita per riduzione d<span class=\"_ _0\"></span>i valore accumulata.  Nell\u2019ambito del Gruppo s<span class=\"_ _0\"></span>ono identificabili <span class=\"_ _0\"></span>le seguenti princ<span class=\"_ _0\"></span>ipali attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali: (a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>Avviamento L\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>cl<span class=\"_ _0\"></span>assificato come <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _2\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>ed <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzato <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me precedentemente <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span>scritto, <span class=\"_ _15\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _16\"> </span>assoggettato <span class=\"_ _15\"> </span>a <span class=\"_ _16\"> </span>valutazione, <span class=\"_ _15\"> </span>almeno <span class=\"_ _16\"> </span>annual<span class=\"_ _0\"></span>e, <span class=\"_ _15\"> </span>volta <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>individuare eventuali <span class=\"_ _1f\"> </span>perdite <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>valore <span class=\"_ _1f\"> </span>(si <span class=\"_ _1f\"> </span>veda <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>merito <span class=\"_ _1f\"> </span>quanto <span class=\"_ _1f\"> </span>ripo<span class=\"_ _0\"></span>rtato <span class=\"_ _1f\"> </span>nel <span class=\"_ _16\"> </span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivo <span class=\"_ _1f\"> </span>paragrafo <span class=\"_ _1f\"> </span>\u201cRiduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>valore<span class=\"_ _1c4\"> </span>dell\u2019Avviamento <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>immobi<span class=\"_ _0\"></span>li, <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>macchinari <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>imm<span class=\"_ _0\"></span>ateriali <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _11\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _11\"></span>d\u2019uso\u201d)<span class=\"_ _0\"></span>. Non \u00e8 consentito il ripr<span class=\"_ _0\"></span>istino di valore nel cas<span class=\"_ _0\"></span>o di una preceden<span class=\"_ _0\"></span>te svalutazione per pe<span class=\"_ _0\"></span>rdite di valore.<span class=\"_ _1c4\"> </span>(b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 immateriali a vita ut<span class=\"_ _0\"></span>ile definita Le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>immateriali <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>vita  utile <span class=\"_ _17\"> </span>definita <span class=\"_ _17\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>rilevate  al <span class=\"_ _17\"> </span>costo, <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>precedentem<span class=\"_ _0\"></span>ente <span class=\"_ _14\"> </span>descritto, <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>egli ammortamenti cumulati e <span class=\"_ _0\"></span>delle eventuali pe<span class=\"_ _0\"></span>rdite di valore.<span class=\"_ _0\"></span> L\u2019ammortamento ha inizio nel momento in cui <span class=\"_ _3\"></span>l\u2019attivit\u00e0 \u00e8 disponibile all\u2019uso ed \u00e8 ripartito sistematicamente in relazione alla residua possibilit\u00e0 di uti<span class=\"_ _0\"></span>lizzazione della stessa<span class=\"_ _0\"></span> e cio\u00e8 sulla base della stimata vita util<span class=\"_ _0\"></span>e; per il valore da ammortizzare e <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>recuperabi<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>iscriz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>algono <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>cr<span class=\"_ _0\"></span>iteri <span class=\"_ _12\"></span>indicati, <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ispettivamente, <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>paragrafi <span class=\"_ _12\"></span>\u201cImmobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _12\"></span>e macchinari\u201d <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Riduzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>dell\u2019Avviamento<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>mobili, <span class=\"_ _0\"></span>impiant<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _11\"></span>immateriali <span class=\"_ _11\"></span>e delle attivit\u00e0 per diritt<span class=\"_ _0\"></span>o d\u2019uso\u201d.  La vita utile stimata dal G<span class=\"_ _0\"></span>ruppo per le varie catego<span class=\"_ _0\"></span>rie di attivit\u00e0 <span class=\"_ _0\"></span>immateriali \u00e8 di s<span class=\"_ _0\"></span>eguito riportata:<span class=\"_ _0\"></span> <table class=\"s w3b5 h241\" id=\"_c33ebfc2-5008-4a72-8681-839dc5d935b4\"><tr><td class=\"c x369 y1bed w2b1 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Categoria di attivit\u00e0 imm<span class=\"_ _3\"></span>ateriale<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36a y1bed w2b2 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Vita utile<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x369 hc y1bee ff1 fs7 fc0 sc0 ls0 ws0\">Diritti di brevetto industriale <span class=\"_ _3\"></span>e diritti di utilizzazione delle opere </td><td class=\"t m0 x36b h2 y1bef ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 5 anni<span class=\"fs0\"> </span></td></tr><tr><td class=\"t m0 x369 h2 y1bf0 ff1 fs7 fc0 sc0 ls0 ws0\">dell'ingegno<span class=\"fs0\"> </span></td><td></td></tr><tr><td class=\"c x369 y1bf1 w2b3 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Concessioni, licenze e mar<span class=\"_ _3\"></span>chi<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf1 w2b4 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x254 y1bf2 w3b6 h242\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Know<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x36d hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x36e hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">how e Tecnologi<span class=\"_ _3\"></span>e<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36f y1bf3 w30 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 13 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf4 w2b7 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Relazioni commerciali<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36f y1bf4 w30 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 10 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf5 w2b8 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di sviluppo<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf5 w2b4 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 5 a 15 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf6 w2b9 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Altri beni immateriali<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf6 w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 11 anni<span class=\"_ _1c4\"> </span></div></td></tr></table>Attivit\u00e0 e passivit\u00e0 per dir<span class=\"_ _0\"></span>itto d\u2019us<span class=\"_ _0\"></span>o e leasing In <span class=\"_ _0\"></span>accordo <span class=\"_ _11\"></span>con <span class=\"_ _0\"></span>l\u2019IFRS <span class=\"_ _0\"></span>16, <span class=\"_ _11\"></span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _11\"></span>\u00e8, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>contien<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _11\"></span>se, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cam<span class=\"_ _0\"></span>bio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>corrispettivo, <span class=\"_ _0\"></span>confe<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _0\"></span>di controllare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019utilizzo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>un\u2019attivit\u00e0 <span class=\"_ _11\"></span>specificata <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>tempo, <span class=\"_ _11\"></span>tale <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ussiste <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _11\"></span>attribuisce <span class=\"_ _11\"></span>al locatario <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>diritto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>dirigere <span class=\"_ _12\"></span>l\u2019ass<span class=\"_ _0\"></span>et <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>ottenere <span class=\"_ _11\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _12\"></span>tutti <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>benefici <span class=\"_ _12\"></span>economici <span class=\"_ _12\"></span>derivanti <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>suo <span class=\"_ _12\"></span>utilizzo. <span class=\"_ _12\"></span>Il contratto <span class=\"_ _11\"></span>viene <span class=\"_ _12\"></span>valutato <span class=\"_ _11\"></span>nuovamente <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>verificare <span class=\"_ _11\"></span>se <span class=\"_ _12\"></span>\u00e8, <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntiene, <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>leasing <span class=\"_ _11\"></span>so<span class=\"_ _0\"></span>lo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>modifica <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>e delle condizioni del contr<span class=\"_ _0\"></span>atto. Per <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontratto <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>\u00e8<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntiene, <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>leasing<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>ogni <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>ponente <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>separata <span class=\"_ _11\"></span>dal<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mponenti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>leasi<span class=\"_ _0\"></span>ng, <span class=\"_ _12\"></span>a meno che il Gruppo applichi l\u2019esped<span class=\"_ _0\"></span>iente pratico di cui al paragrafo 15 dell\u2019IFRS 16. Tal<span class=\"_ _0\"></span>e espediente pratico permette al locatario <span class=\"_ _3\"></span>di scegliere, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>clas<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>sott<span class=\"_ _0\"></span>ostante, di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>separare le <span class=\"_ _3\"></span>componenti n<span class=\"_ _3\"></span>on leasing <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>componenti leasing e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contabilizzar<span class=\"_ _0\"></span>e ogn<span class=\"_ _0\"></span>i com<span class=\"_ _0\"></span>ponente leasing <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>associate <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>leasing co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>un'unica <span class=\"_ _0\"></span>componente<span class=\"_ _0\"></span> leasing.  La durata del <span class=\"_ _3\"></span>leasing \u00e8 determinata come il <span class=\"_ _3\"></span>periodo non annullabile del leasing, a <span class=\"_ _3\"></span>cui vanno aggiunti entrambi i <span class=\"_ _3\"></span>seguenti periodi:  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">periodi <span class=\"_ _3\"></span>coperti <span class=\"_ _3\"></span>da un\u2019opzione <span class=\"_ _3\"></span>di pro<span class=\"_ _3\"></span>roga del <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>se i<span class=\"_ _3\"></span>l lo<span class=\"_ _3\"></span>cata<span class=\"_ _0\"></span>rio <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eser<span class=\"_ _0\"></span>citare <span class=\"_ _3\"></span>l\u2019opzione; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">periodi <span class=\"_ _12\"></span>coperti <span class=\"_ _12\"></span>dall\u2019opzione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>risoluz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>leasing, <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>locatario <span class=\"_ _11\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>ragionevole <span class=\"_ _12\"></span>certezza<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>esercita<span class=\"_ _0\"></span>re </span></span>l\u2019opzione. Nel <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutare <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>locatar<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>ragionevo<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>tezza <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>ese<span class=\"_ _0\"></span>rcitare <span class=\"_ _11\"></span>l'opzione <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>proroga<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>leas<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>non <span class=\"_ _11\"></span>ese<span class=\"_ _0\"></span>rcitare l'opzione <span class=\"_ _13\"></span>di <span class=\"_ _17\"> </span>risoluzione <span class=\"_ _13\"></span>del <span class=\"_ _13\"> </span>lea<span class=\"_ _0\"></span>sing, <span class=\"_ _13\"></span>sono <span class=\"_ _13\"> </span>consid<span class=\"_ _0\"></span>erati <span class=\"_ _13\"></span>tutti<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>fatti <span class=\"_ _13\"> </span>e <span class=\"_ _17\"> </span>le <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ircostanze <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ertinenti <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>cr<span class=\"_ _0\"></span>eano <span class=\"_ _13\"></span>un <span class=\"_ _17\"> </span>incentivo economico <span class=\"_ _11\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>il <span class=\"_ _12\"></span>locatario <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>esercitare <span class=\"_ _12\"></span>l'opzione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>proroga <span class=\"_ _11\"></span>del <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>esercitare <span class=\"_ _12\"></span>l'opzione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>ris<span class=\"_ _0\"></span>oluzione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el leasing. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>locatario <span class=\"_ _12\"></span>deve <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ideterminare <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>durata <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambiamento<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>periodo <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ann<span class=\"_ _0\"></span>ullabile <span class=\"_ _12\"></span>del leasing. Alla data di decorrenza de<span class=\"_ _0\"></span>l contratto il G<span class=\"_ _0\"></span>ruppo rileva l\u2019attivit<span class=\"_ _0\"></span>\u00e0 per diritto d\u2019u<span class=\"_ _0\"></span>so e la relativa pass<span class=\"_ _0\"></span>ivit\u00e0 del leasing.<span class=\"_ _1c4\"> </span>Alla d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>deco<span class=\"_ _0\"></span>rrenza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ratto <span class=\"_ _0\"></span>l'attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diritto <span class=\"_ _11\"></span>d\u2019uso <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>valutata <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>costo. <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>l co<span class=\"_ _0\"></span>sto <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diritto <span class=\"_ _11\"></span>d\u2019uso comprende: (a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>l'importo della valu<span class=\"_ _0\"></span>tazione inizial<span class=\"_ _0\"></span>e della passivit\u00e0 del l<span class=\"_ _0\"></span>easing;  (b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>i pagamenti <span class=\"_ _3\"></span>dovuti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il l<span class=\"_ _3\"></span>easing effettuati <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>decorrenza <span class=\"_ _3\"></span>al netto <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>incentivi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>leasing ricevuti;  (c)<span class=\"ff4\"> <span class=\"_ _21\"> </span></span>i co<span class=\"_ _0\"></span>sti iniziali diretti s<span class=\"_ _0\"></span>ostenuti dal locatario;  (d)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>la <span class=\"_ _11\"></span>stima <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>locatario <span class=\"_ _11\"></span>dovr\u00e0 <span class=\"_ _11\"></span>sostenere <span class=\"_ _11\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>smantellamento <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>rimozione <span class=\"_ _11\"></span>dell'attivit\u00e0 <span class=\"_ _11\"></span>sottost<span class=\"_ _0\"></span>ante <span class=\"_ _11\"></span>e per il <span class=\"_ _3\"></span>ripristino del sito i<span class=\"_ _3\"></span>n cui \u00e8 ubicata <span class=\"_ _3\"></span>o per i<span class=\"_ _3\"></span>l ripristino dell'attivit\u00e0 sottostante nelle <span class=\"_ _3\"></span>condizioni previste dai termini e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>condizioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>che tal<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>sostenuti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>produzione del<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>rimane<span class=\"_ _0\"></span>nze. <span class=\"_ _3\"></span>L'obbligazione relativa ai p<span class=\"_ _0\"></span>redetti <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>sorge i<span class=\"_ _0\"></span>n capo <span class=\"_ _0\"></span>al locatar<span class=\"_ _0\"></span>io alla dat<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>decorrenza <span class=\"_ _0\"></span>o in <span class=\"_ _0\"></span>conseguenz<span class=\"_ _0\"></span>a dell<span class=\"_ _0\"></span>'utilizzo de<span class=\"_ _0\"></span>ll'attivit\u00e0 sottostante durante un de<span class=\"_ _0\"></span>terminato periodo.<span class=\"_ _0\"></span> Alla <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>decorrenz<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>locatario <span class=\"_ _11\"></span>deve <span class=\"_ _12\"></span>valutare <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>leasing <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>valore <span class=\"_ _12\"></span>attuale <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>agamenti dovuti per il leasing non v<span class=\"_ _0\"></span>ersati a tale data. I p<span class=\"_ _0\"></span>agamenti dovuti <span class=\"_ _0\"></span>per il leasing includo<span class=\"_ _0\"></span>no i seguen<span class=\"_ _0\"></span>ti importi: (a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>i pagamenti fis<span class=\"_ _0\"></span>si, al netto di eventuali <span class=\"_ _0\"></span>incentivi al leasing d<span class=\"_ _0\"></span>a ricevere; (b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>i pagamenti variabili dovuti per <span class=\"_ _3\"></span>il leasing <span class=\"_ _3\"></span>che dipendono da <span class=\"_ _3\"></span>un indice <span class=\"_ _3\"></span>o un tasso, <span class=\"_ _3\"></span>valutati inizialmente utilizzando un indice o un tasso alla d<span class=\"_ _0\"></span>ata di decorrenza; <span class=\"_ _0\"></span> (c)<span class=\"ff4\"> <span class=\"_ _21\"> </span></span>gli import<span class=\"_ _0\"></span>i che si prevede i<span class=\"_ _0\"></span>l locatario dovr\u00e0 paga<span class=\"_ _0\"></span>re a titolo di g<span class=\"_ _0\"></span>aranzie del valore re<span class=\"_ _0\"></span>siduo;  (d)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>il prez<span class=\"_ _0\"></span>zo di esercizio del<span class=\"_ _0\"></span>l'opzione di acquisto, se <span class=\"_ _0\"></span>il locatario ha l<span class=\"_ _0\"></span>a ragionevole c<span class=\"_ _0\"></span>ertezza di esercita<span class=\"_ _0\"></span>re l'opzione;  (e)<span class=\"ff4\"> <span class=\"_ _7e\"> </span></span>i <span class=\"_ _12\"></span>pagamenti <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>penalit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>isoluzione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>leasing, <span class=\"_ _12\"></span>se <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>durata <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>tiene <span class=\"_ _13\"></span>conto <span class=\"_ _12\"></span>dell'esercizio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span> locatario dell'opzio<span class=\"_ _0\"></span>ne di risoluzione del leasi<span class=\"_ _0\"></span>ng. I <span class=\"_ _11\"></span>pa<span class=\"_ _0\"></span>gamenti <span class=\"_ _12\"></span>dovuti <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>le<span class=\"_ _0\"></span>asing <span class=\"_ _12\"></span>devono <span class=\"_ _12\"></span>essere <span class=\"_ _12\"></span>attua<span class=\"_ _0\"></span>lizzati <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>tass<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interesse <span class=\"_ _12\"></span>implicito <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>leasing, <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>\u00e8 possibile determinarlo facilmen<span class=\"_ _0\"></span>te. Se non \u00e8 possibile, il locatario deve utilizzare il suo tasso di finanziamento marginal<span class=\"_ _0\"></span>e, ossia <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interesse <span class=\"_ _0\"></span>incre<span class=\"_ _0\"></span>mentale <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>dovrebb<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pagare <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>otten<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella m<span class=\"_ _0\"></span>edesima durata e ammontare del cont<span class=\"_ _0\"></span>ratto di locazion<span class=\"_ _0\"></span>e. Success<span class=\"_ _0\"></span>ivamente alla rilevazione iniziale, l'at<span class=\"_ _0\"></span>tivit\u00e0 per diritto d<span class=\"_ _0\"></span>\u2019uso \u00e8 valutata al cost<span class=\"_ _0\"></span>o: (a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>al netto degli amm<span class=\"_ _0\"></span>ortamenti accum<span class=\"_ _0\"></span>ulati e delle riduzioni di va<span class=\"_ _0\"></span>lore accumulate; <span class=\"_ _0\"></span> (b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>rett<span class=\"_ _0\"></span>ificato per tener cont<span class=\"_ _0\"></span>o di eventuali ridet<span class=\"_ _0\"></span>erminazioni della p<span class=\"_ _0\"></span>assivit\u00e0 del leasing.<span class=\"_ _0\"></span> Success<span class=\"_ _0\"></span>ivamente alla rilevazione iniziale, l<span class=\"_ _0\"></span>a passivit\u00e0 del le<span class=\"_ _0\"></span>asing \u00e8 valutata:<span class=\"_ _0\"></span> a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>aumentando i<span class=\"_ _0\"></span>l valore contabile <span class=\"_ _0\"></span>per tener conto de<span class=\"_ _0\"></span>gli interessi s<span class=\"_ _0\"></span>ulla passivit\u00e0 del leasi<span class=\"_ _0\"></span>ng;  b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>diminuend<span class=\"_ _0\"></span>o il valore contab<span class=\"_ _0\"></span>ile per tener conto de<span class=\"_ _0\"></span>i pagamenti eff<span class=\"_ _0\"></span>ettuati;   c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>rideterm<span class=\"_ _0\"></span>inando <span class=\"_ _11\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _11\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>tener <span class=\"_ _12\"></span>conto <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ventuali <span class=\"_ _12\"></span>nuove <span class=\"_ _11\"></span>valutazion<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>modifiche <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>leasing <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>della revisione dei pagam<span class=\"_ _0\"></span>enti dovuti per i leasing f<span class=\"_ _0\"></span>issi nella sost<span class=\"_ _0\"></span>anza. In <span class=\"_ _13\"></span>caso <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>odifiche <span class=\"_ _17\"> </span>del <span class=\"_ _13\"></span>leasing <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>non <span class=\"_ _13\"></span>si <span class=\"_ _17\"> </span>configurano <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>me <span class=\"_ _13\"> </span>un <span class=\"_ _17\"> </span>leasing <span class=\"_ _17\"> </span>separato, <span class=\"_ _17\"> </span>l\u2019attivit\u00e0 <span class=\"_ _13\"> </span>per <span class=\"_ _17\"> </span>diritto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _13\"> </span>vie<span class=\"_ _0\"></span>ne rideterminata <span class=\"_ _3\"></span>(al <span class=\"_ _3\"></span>rialzo <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>al <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ibasso), <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>coerenza <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>leasing<span class=\"_ _3\"></span> all<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>modifica. La passivit\u00e0 <span class=\"_ _0\"></span>del leasing <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rideterminata i<span class=\"_ _0\"></span>n base<span class=\"_ _0\"></span> alle nuove <span class=\"_ _0\"></span>condiz<span class=\"_ _0\"></span>ioni previste <span class=\"_ _0\"></span>dal contrat<span class=\"_ _0\"></span>to di locaz<span class=\"_ _0\"></span>ione, ut<span class=\"_ _0\"></span>ilizzando il tasso di attualizzaz<span class=\"_ _0\"></span>ione alla data della m<span class=\"_ _0\"></span>odifica. Si <span class=\"_ _11\"></span>precisa <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>avval<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>dell\u2019esenzione <span class=\"_ _12\"></span>prevista <span class=\"_ _11\"></span>dall\u2019IFR<span class=\"_ _0\"></span>S <span class=\"_ _11\"></span>16, <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odesto valore <span class=\"_ _11\"></span>(ossia <span class=\"_ _11\"></span>quando <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _11\"></span>sottostant<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>nuovo, <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>infer<span class=\"_ _0\"></span>iore <span class=\"_ _11\"></span>indicativamente <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>USD <span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span>000). <span class=\"_ _11\"></span>In <span class=\"_ _11\"></span>tali <span class=\"_ _11\"></span>cas<span class=\"_ _0\"></span>i, non <span class=\"_ _11\"></span>viene <span class=\"_ _11\"></span>rilevat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>l\u2019attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>diritto <span class=\"_ _11\"></span>d\u2019uso <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>relativa <span class=\"_ _11\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>leasing<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>pagament<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ovuti <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>leasing <span class=\"_ _12\"></span>sono rilevati a conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span>Il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>ha <span class=\"_ _13\"></span>deciso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>avvalers<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>dell\u2019esenzione <span class=\"_ _13\"></span>prevista <span class=\"_ _13\"> </span>da<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _13\"> </span>16 <span class=\"_ _13\"> </span>in <span class=\"_ _13\"></span>relazione <span class=\"_ _13\"></span>ai <span class=\"_ _13\"> </span>leasing <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>breve <span class=\"_ _13\"></span>termine <span class=\"_ _13\"></span>(ossia <span class=\"_ _13\"></span>ai contratti di leasing c<span class=\"_ _0\"></span>he hanno una durata pari o inf<span class=\"_ _0\"></span>eriore a dodi<span class=\"_ _0\"></span>ci mesi a partire dall<span class=\"_ _0\"></span>a data di decorrenza).<span class=\"_ _0\"></span> Il <span class=\"_ _14\"> </span>locatore  deve <span class=\"_ _14\"> </span>classificare  ognuno <span class=\"_ _14\"> </span>dei  suoi<span class=\"_ _3\"></span>  leasing <span class=\"_ _14\"> </span>come  operativo <span class=\"_ _14\"> </span>o  finanziario. <span class=\"_ _14\"> </span>Un  leasing <span class=\"_ _17\"> </span>\u00e8  classificato  come finanziario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>trasferisc<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>sostanzialmente, <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _0\"></span>connessi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un\u2019<span class=\"_ _0\"></span>attivit\u00e0 s<span class=\"_ _0\"></span>ottostant<span class=\"_ _0\"></span>e. Un<span class=\"_ _0\"></span> leasing <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _3\"></span>come o<span class=\"_ _3\"></span>perativo se, <span class=\"_ _3\"></span>sostanzialmente, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>trasferisc<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>tutti <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>propriet\u00e0 di <span class=\"_ _11\"></span>un\u2019attivit\u00e0 <span class=\"_ _12\"></span>sottostante. <span class=\"_ _12\"></span>Nel <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>leasing <span class=\"_ _11\"></span>finan<span class=\"_ _0\"></span>ziari, <span class=\"_ _11\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>decorrenza <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>locatore <span class=\"_ _12\"></span>deve <span class=\"_ _11\"></span>rilevare <span class=\"_ _12\"></span>nel <span class=\"_ _11\"></span>prospetto della <span class=\"_ _3\"></span>situazi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale e <span class=\"_ _3\"></span>finanziaria le <span class=\"_ _3\"></span>attivit\u00e0 detenute <span class=\"_ _3\"></span>in leasing <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>ed esporle <span class=\"_ _3\"></span>come<span class=\"_ _0\"></span> credito <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valor<span class=\"_ _0\"></span>e uguale all'investimento netto nel leasing. Nel caso di leasing operativi, il locatore deve rilevare i pagamenti dovuti<span class=\"_ _0\"></span> come proventi con<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>a quot<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>costanti o <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>altro crit<span class=\"_ _0\"></span>erio sistematico<span class=\"_ _0\"></span>. I<span class=\"_ _0\"></span>l locatore <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>inoltre r<span class=\"_ _0\"></span>ilevare <span class=\"_ _0\"></span>i costi,<span class=\"_ _0\"></span> compreso l'ammortam<span class=\"_ _0\"></span>ento, sostenuti per <span class=\"_ _0\"></span>realizzare i proventi d<span class=\"_ _0\"></span>el leasing.<span class=\"_ _1c4\"> </span>Immobili, impianti e ma<span class=\"_ _0\"></span>cchinari La <span class=\"_ _17\"> </span>contabilizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>imm<span class=\"_ _0\"></span>obili, <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>ianti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _17\"> </span>avvie<span class=\"_ _0\"></span>ne <span class=\"_ _17\"> </span>solo <span class=\"_ _17\"> </span>quando <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>verifica<span class=\"_ _0\"></span>no <span class=\"_ _17\"> </span>contem<span class=\"_ _0\"></span>poraneamente <span class=\"_ _17\"> </span>le<span class=\"_ _0\"></span> seguenti condizioni:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 probabile che i futuri ben<span class=\"_ _0\"></span>efici economici<span class=\"_ _0\"></span> riferibili al bene sara<span class=\"_ _0\"></span>nno goduti dal<span class=\"_ _0\"></span>l\u2019impresa; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il costo pu\u00f2 essere dete<span class=\"_ _0\"></span>rminato in modo attend<span class=\"_ _0\"></span>ibile. </span></span>Gli <span class=\"_ _17\"> </span>immobili, <span class=\"_ _17\"> </span>impianti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>macchinari <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>inizia<span class=\"_ _0\"></span>lmente <span class=\"_ _17\"> </span>valutati <span class=\"_ _14\"> </span>al <span class=\"_ _17\"> </span>costo <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisto <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>sostituzione, <span class=\"_ _17\"> </span>definito <span class=\"_ _17\"> </span>come l\u2019importo monetar<span class=\"_ _0\"></span>io o equ<span class=\"_ _0\"></span>ivalent<span class=\"_ _0\"></span>e corrisposto <span class=\"_ _0\"></span>o il <span class=\"_ _0\"></span>fair val<span class=\"_ _0\"></span>ue di <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>corrispettivi da<span class=\"_ _0\"></span>ti per a<span class=\"_ _0\"></span>cquisire un\u2019<span class=\"_ _0\"></span>attivit\u00e0, o<span class=\"_ _0\"></span> al cost<span class=\"_ _0\"></span>o di produzione. Success<span class=\"_ _0\"></span>ivamente all\u2019iscrizione iniziale, gli immobili, impi<span class=\"_ _0\"></span>anti e macchinari sono valutati con il metodo del costo, al netto delle quote d<span class=\"_ _0\"></span>i amm<span class=\"_ _0\"></span>ortamento contabilizzate e <span class=\"_ _0\"></span>di qualsiasi perdita di v<span class=\"_ _0\"></span>alore accum<span class=\"_ _0\"></span>ulata. Il  costo <span class=\"_ _78\"> </span>include <span class=\"_ _78\"> </span>gl<span class=\"_ _0\"></span>i  oneri <span class=\"_ _15\"> </span>direttamente <span class=\"_ _78\"> </span>so<span class=\"_ _0\"></span>stenuti  per <span class=\"_ _78\"> </span>render<span class=\"_ _0\"></span>e  possib<span class=\"_ _0\"></span>ile  il <span class=\"_ _78\"> </span>loro <span class=\"_ _78\"> </span>util<span class=\"_ _0\"></span>izzo,  no<span class=\"_ _0\"></span>nch\u00e9  e<span class=\"_ _0\"></span>ventuali  oneri <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>i smantellamento e di rimozione <span class=\"_ _0\"></span>che verranno soste<span class=\"_ _0\"></span>nuti conseguenteme<span class=\"_ _0\"></span>nte a obbligazioni contr<span class=\"_ _0\"></span>attuali che richiedano di riportare il bene nelle co<span class=\"_ _0\"></span>ndizioni originarie<span class=\"_ _0\"></span>.  Il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>bene prodotto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>economia <span class=\"_ _3\"></span>comprende il <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>dei materiali <span class=\"_ _3\"></span>utilizzati e <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>man<span class=\"_ _0\"></span>odopera <span class=\"_ _3\"></span>diretta<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>costi direttamente <span class=\"_ _0\"></span>attr<span class=\"_ _0\"></span>ibuibili <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ortare <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>bene <span class=\"_ _11\"></span>nel <span class=\"_ _11\"></span>luogo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>necess<span class=\"_ _0\"></span>arie <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>onamento <span class=\"_ _11\"></span>nel <span class=\"_ _0\"></span>modo <span class=\"_ _11\"></span>inteso dalla direzione az<span class=\"_ _0\"></span>iendale, e i costi di smantel<span class=\"_ _0\"></span>lamento e di rimozi<span class=\"_ _0\"></span>one del bene e bon<span class=\"_ _0\"></span>ifica del sito su cui ins<span class=\"_ _0\"></span>iste. Gli on<span class=\"_ _3\"></span>eri sostenuti <span class=\"_ _3\"></span>per le <span class=\"_ _3\"></span>manutenzioni e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>riparazioni di <span class=\"_ _3\"></span>natura ordinaria e/o <span class=\"_ _3\"></span>ciclica <span class=\"_ _3\"></span>sono diret<span class=\"_ _3\"></span>tame<span class=\"_ _0\"></span>nte imputati<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>conto economico <span class=\"_ _74\"> </span>quando <span class=\"_ _74\"> </span>sost<span class=\"_ _0\"></span>enuti. <span class=\"_ _74\"> </span>La <span class=\"_ _74\"> </span>capita<span class=\"_ _0\"></span>lizzazione <span class=\"_ _74\"> </span>dei <span class=\"_ _74\"> </span>cost<span class=\"_ _0\"></span>i <span class=\"_ _74\"> </span>inerenti <span class=\"_ _74\"> </span>l\u2019amp<span class=\"_ _0\"></span>liamento, <span class=\"_ _74\"> </span>l\u2019am<span class=\"_ _0\"></span>modernamento <span class=\"_ _74\"> </span>o <span class=\"_ _74\"> </span>il miglioramento <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>elementi <span class=\"_ _12\"></span>struttura<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>propriet\u00e0 <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>uso <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>terzi <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>effe<span class=\"_ _0\"></span>ttuata <span class=\"_ _12\"></span>nei <span class=\"_ _12\"></span>limiti <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>essi <span class=\"_ _12\"></span>rispondano <span class=\"_ _12\"></span>ai requisiti per essere separ<span class=\"_ _0\"></span>atamente c<span class=\"_ _0\"></span>lassificati come attivit\u00e0 o p<span class=\"_ _0\"></span>arte di un\u2019atti<span class=\"_ _0\"></span>vit\u00e0.<span class=\"_ _1c4\"> </span>Il criterio <span class=\"_ _0\"></span>di a<span class=\"_ _0\"></span>mmortamento<span class=\"_ _0\"></span> util<span class=\"_ _0\"></span>izzato per <span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>i immobi<span class=\"_ _0\"></span>li, imp<span class=\"_ _0\"></span>ianti <span class=\"_ _0\"></span>e m<span class=\"_ _0\"></span>acchinari \u00e8 <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span>etodo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>lungo l<span class=\"_ _0\"></span>a vit<span class=\"_ _0\"></span>a utile delle stesse. La vita utile stimata dal G<span class=\"_ _0\"></span>ruppo per le varie catego<span class=\"_ _0\"></span>rie di immobi<span class=\"_ _0\"></span>li, impianti e macchinari \u00e8 di se<span class=\"_ _0\"></span>guito riporta<span class=\"_ _0\"></span>ta: <table class=\"s w3b7 h243\" id=\"_9dceafde-9aa5-40a0-a572-ae6ddc0d33dd\"><tr><td class=\"c x369 y1bf7 w2ba h115\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Categoria di immobili, imp<span class=\"_ _3\"></span>ianti e macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36a y1bf7 w2b2 h115\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Vita utile<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1bf9 w3b8 h235\"><div class=\"t m0 x238 h2 y1bf8 ff1 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x370 y1bf9 w3b9 h235\"><div class=\"t m0 x238 h2 y1bf8 ff1 fs7 fc2 sc0 ls0 ws0\">da 25 a 35 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfa w2bc h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Impianti e macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfa w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 8 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfb w2bd h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfb w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 5 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfc w2be h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Beni strumentali conce<span class=\"_ _3\"></span>ssi in locazione<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfc w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 3 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfd w2bf h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Altri beni<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfd w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 4 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr></table>I terreni di propriet\u00e0 non v<span class=\"_ _0\"></span>engono amm<span class=\"_ _0\"></span>ortizzati.<span class=\"_ _1c4\"> </span>Ad <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>eserc<span class=\"_ _0\"></span>izio <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>verifica se <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>intervenuti <span class=\"_ _3\"></span>rilevanti cambiamenti <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>caratteris<span class=\"_ _0\"></span>tiche <span class=\"_ _3\"></span>attese dei<span class=\"_ _3\"></span> benefici economici <span class=\"_ _11\"></span>derivanti <span class=\"_ _11\"></span>dai <span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>spiti <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pitalizzati <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>tal <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>provvede <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>modificare <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>crit<span class=\"_ _0\"></span>erio <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortamento, <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene considerato come cambiame<span class=\"_ _0\"></span>nto di stima secondo qu<span class=\"_ _0\"></span>anto previsto dal princi<span class=\"_ _0\"></span>pio IAS 8.<span class=\"_ _0\"></span> Il <span class=\"_ _11\"></span>valore <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>immobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _12\"></span>viene <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mpletamente <span class=\"_ _12\"></span>stornato <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ll\u2019atto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>dis<span class=\"_ _0\"></span>missione <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>quando l\u2019impresa si attende che non p<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>a derivare alcun beneficio e<span class=\"_ _0\"></span>conomico dalla sua cess<span class=\"_ _0\"></span>ione. L'utile <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>perdita <span class=\"_ _12\"></span>generati<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>elemento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>mobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>la differenza tra il<span class=\"_ _3\"></span> corrispettivo netto della <span class=\"_ _3\"></span>cess<span class=\"_ _0\"></span>ione e <span class=\"_ _3\"></span>il valore <span class=\"_ _3\"></span>contabile del bene, e <span class=\"_ _3\"></span>viene rilevato nel conto economico <span class=\"_ _3\"></span>tra gli <span class=\"_ _0\"></span>\"altri <span class=\"_ _11\"></span>proventi\" <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>\u201caltri <span class=\"_ _0\"></span>costi <span class=\"_ _11\"></span>operativi\u201d.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Quando <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>macc<span class=\"_ _0\"></span>hinari <span class=\"_ _0\"></span>rivalut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>duti, gli importi inclusi ne<span class=\"_ _0\"></span>lla riserva di rivalut<span class=\"_ _0\"></span>azione sono tr<span class=\"_ _0\"></span>asferiti alla voce<span class=\"_ _0\"></span> utili portati a nuovo<span class=\"_ _0\"></span>. I contributi <span class=\"_ _0\"></span>in co<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>capitale so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabilizzati <span class=\"_ _0\"></span>quando s<span class=\"_ _0\"></span>ussis<span class=\"_ _0\"></span>te la <span class=\"_ _0\"></span>ragionevole <span class=\"_ _0\"></span>certezza <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>saranno <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>e che<span class=\"_ _0\"></span> tutte le <span class=\"_ _0\"></span>condizion<span class=\"_ _0\"></span>i ad <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>risultino s<span class=\"_ _0\"></span>oddisfatte. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>contribu<span class=\"_ _0\"></span>ti sono <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span>pesi tra<span class=\"_ _0\"></span> le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 e <span class=\"_ _0\"></span>accreditati <span class=\"_ _0\"></span>pro-<span class=\"_ _1c4\"> </span>quota al conto economico <span class=\"_ _0\"></span>in relazione al<span class=\"_ _0\"></span>la vita utile dei re<span class=\"_ _0\"></span>lativi cesp<span class=\"_ _0\"></span>iti.<span class=\"_ _1c4\"> </span>Riduzione di <span class=\"_ _0\"></span>valore de<span class=\"_ _0\"></span>ll\u2019Avviam<span class=\"_ _0\"></span>ento, <span class=\"_ _0\"></span>degli immo<span class=\"_ _0\"></span>bili, impianti<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>macchinar<span class=\"_ _0\"></span>i e del<span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>immat<span class=\"_ _0\"></span>eriali e <span class=\"_ _0\"></span>delle att<span class=\"_ _0\"></span>ivit\u00e0 per diritto d\u2019uso (a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>Avviamento Come <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ecedentemente <span class=\"_ _11\"></span>indicato, <span class=\"_ _11\"></span>l\u2019avv<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>sottop<span class=\"_ _0\"></span>osto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>recuperabilit\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _11\"></span>impairment<span class=\"_ _0\"></span> test) <span class=\"_ _12\"></span>annualmente <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>requentemente, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>dicatori <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>possano <span class=\"_ _12\"></span>far <span class=\"_ _12\"></span>ritenere <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _11\"></span>lo <span class=\"_ _12\"></span>stesso <span class=\"_ _12\"></span>possa <span class=\"_ _12\"></span>aver subito una riduzione di valore, s<span class=\"_ _0\"></span>econdo quanto previsto da<span class=\"_ _0\"></span>llo IAS 36 (<span class=\"_ _0\"></span>Riduzione di valore delle attivit\u00e0). La ver<span class=\"_ _0\"></span>ifica viene svolta, <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>norma, <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fine <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _11\"></span>esercizi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e, <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rtanto, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>riferimento <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>costituita <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> chiusura del bilancio<span class=\"_ _0\"></span>. L\u2019impairment test viene effettuato con riferimento alle famiglie<span class=\"_ _0\"></span> di unit\u00e0 generatrici di flussi finanziari (\u201cCash Generating Units\u201d, \u201cCGU\u201d), <span class=\"_ _0\"></span>corrispondenti<span class=\"_ _0\"></span> ai segm<span class=\"_ _0\"></span>enti di bus<span class=\"_ _0\"></span>iness, alle <span class=\"_ _0\"></span>quali \u00e8 <span class=\"_ _0\"></span>stato allocato <span class=\"_ _0\"></span>l\u2019avviamento. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>CGU di un\u2019attiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 <span class=\"_ _0\"></span>il pi\u00f9  piccolo <span class=\"_ _78\"> </span>gr<span class=\"_ _0\"></span>uppo  di <span class=\"_ _78\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _78\"> </span>che<span class=\"_ _0\"></span>  comprende <span class=\"_ _78\"> </span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0  ste<span class=\"_ _0\"></span>ssa  e<span class=\"_ _0\"></span>  che <span class=\"_ _15\"> </span>genera  flussi <span class=\"_ _78\"> </span>f<span class=\"_ _0\"></span>inanziari  in  entr<span class=\"_ _0\"></span>ata  che<span class=\"_ _0\"></span>  sono ampiamente <span class=\"_ _13\"></span>indipendent<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>dai <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _13\"> </span>finanziari <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>ent<span class=\"_ _0\"></span>rata <span class=\"_ _13\"></span>derivanti <span class=\"_ _13\"> </span>dalle <span class=\"_ _13\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>grupp<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>di <span class=\"_ _13\"> </span>attivit<span class=\"_ _0\"></span>\u00e0. <span class=\"_ _13\"></span>L\u2019eventuale riduzione di v<span class=\"_ _0\"></span>alore dell<span class=\"_ _0\"></span>\u2019avviamento <span class=\"_ _0\"></span>viene rilevata <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il valore recupe<span class=\"_ _0\"></span>rabile del <span class=\"_ _0\"></span>gruppo di <span class=\"_ _0\"></span>CGU a <span class=\"_ _0\"></span>cui lo<span class=\"_ _0\"></span> stess<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _11\"></span>allocato <span class=\"_ _0\"></span>risulti <span class=\"_ _11\"></span>inferiore <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>suo <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>iscrizione <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>bilancio. <span class=\"_ _11\"></span>Per <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>recuperabile <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>intende <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>maggiore <span class=\"_ _0\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>fair value delle famigl<span class=\"_ _0\"></span>ie di CGU asso<span class=\"_ _0\"></span>ggettate a impai<span class=\"_ _0\"></span>rment test, a<span class=\"_ _0\"></span>l netto degli on<span class=\"_ _0\"></span>eri di dism<span class=\"_ _0\"></span>issione, e il relativo v<span class=\"_ _0\"></span>alore d\u2019uso,<span class=\"_ _0\"></span> intendendosi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quest\u2019ultimo il <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>stimati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>attivit\u00e0. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinare i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore d'uso, <span class=\"_ _0\"></span>i fl<span class=\"_ _0\"></span>ussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>attesi <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no attua<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>utilizz<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sconto<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> valutazioni  correnti  di  mercato  del  costo  del  denaro,  rapportato  al  periodo  dell\u2019invest<span class=\"_ _0\"></span>imento  e  ai  rischi  specifici dell'attivit\u00e0. <span class=\"_ _0\"></span>Nel <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i la <span class=\"_ _11\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivante <span class=\"_ _0\"></span>dall\u2019impairm<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019avv<span class=\"_ _0\"></span>iamento allocato alla famiglia di CGU assoggettata a impairme<span class=\"_ _0\"></span>nt test, l\u2019eccedenza residua viene allocata alle attivit\u00e0 incluse nel<span class=\"_ _0\"></span>la famiglia di CGU in prop<span class=\"_ _0\"></span>orzione al loro valore d<span class=\"_ _0\"></span>i carico.  Il  valore<span class=\"_ _0\"></span>  origina<span class=\"_ _0\"></span>rio  d<span class=\"_ _0\"></span>ell\u2019avviame<span class=\"_ _0\"></span>nto  non <span class=\"_ _15\"> </span>pu\u00f2 <span class=\"_ _78\"> </span>esse<span class=\"_ _0\"></span>re  r<span class=\"_ _0\"></span>ipristinato <span class=\"_ _78\"> </span>qua<span class=\"_ _0\"></span>lora  v<span class=\"_ _0\"></span>engano <span class=\"_ _78\"> </span>m<span class=\"_ _0\"></span>eno  l<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>ragioni  che<span class=\"_ _0\"></span>  ne<span class=\"_ _0\"></span>  hann<span class=\"_ _0\"></span>o determinato la riduz<span class=\"_ _0\"></span>ione di valore.<span class=\"_ _0\"></span> (b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 (materiali, imm<span class=\"_ _0\"></span>ateriali e attivit\u00e0 pe<span class=\"_ _0\"></span>r diritto d\u2019uso)<span class=\"_ _0\"></span> a vita utile definita<span class=\"_ _0\"></span> A <span class=\"_ _0\"></span>cias<span class=\"_ _0\"></span>cuna <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>effettua<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erifica <span class=\"_ _0\"></span>finalizzata <span class=\"_ _0\"></span>ad <span class=\"_ _11\"></span>accertare <span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>vi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>indicatori <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span> immobili, imp<span class=\"_ _0\"></span>ianti e <span class=\"_ _0\"></span>macc<span class=\"_ _0\"></span>hinari, le <span class=\"_ _0\"></span>attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per d<span class=\"_ _0\"></span>iritto d<span class=\"_ _0\"></span>\u2019uso possa<span class=\"_ _0\"></span>no ave<span class=\"_ _0\"></span>re su<span class=\"_ _0\"></span>bito una <span class=\"_ _0\"></span>riduzione di valore. <span class=\"_ _0\"></span>A tal <span class=\"_ _0\"></span>fine si <span class=\"_ _0\"></span>considera<span class=\"_ _0\"></span>no sia <span class=\"_ _0\"></span>fonti int<span class=\"_ _0\"></span>erne sia e<span class=\"_ _0\"></span>sterne <span class=\"_ _0\"></span>di informaz<span class=\"_ _0\"></span>ione. Relativ<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>alle prime <span class=\"_ _0\"></span>(fonti inte<span class=\"_ _0\"></span>rne) si <span class=\"_ _20\"> </span>considera: <span class=\"_ _20\"> </span>l\u2019obsolescenza <span class=\"_ _20\"> </span>o <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>deterioramento <span class=\"_ _20\"> </span>fisico<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _20\"> </span>eventuali <span class=\"_ _20\"> </span>cambiamen<span class=\"_ _0\"></span>ti <span class=\"_ _20\"> </span>significativi <span class=\"_ _20\"> </span>nell\u2019us<span class=\"_ _0\"></span>o dell\u2019attivit\u00e0 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l\u2019andamen<span class=\"_ _0\"></span>to <span class=\"_ _11\"></span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _12\"></span>dell\u2019attivit\u00e0 <span class=\"_ _11\"></span>rispetto <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>previsto<span class=\"_ _0\"></span>. <span class=\"_ _11\"></span>Per <span class=\"_ _12\"></span>quanto <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>cerne <span class=\"_ _11\"></span>le <span class=\"_ _12\"></span>fonti <span class=\"_ _11\"></span>este<span class=\"_ _0\"></span>rne <span class=\"_ _11\"></span>si considera: <span class=\"_ _3\"></span>l\u2019andamento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>discontinuit\u00e0 <span class=\"_ _3\"></span>tecnologiche, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>normative, l\u2019andamento dei tas<span class=\"_ _0\"></span>si di interesse<span class=\"_ _0\"></span> di mercato o del costo del capit<span class=\"_ _0\"></span>ale utilizzato per va<span class=\"_ _0\"></span>lutare gli inve<span class=\"_ _0\"></span>stimenti. Nel caso sia <span class=\"_ _3\"></span>identificata la presenza di <span class=\"_ _3\"></span>tali indicatori, si procede a<span class=\"_ _3\"></span>lla stima del <span class=\"_ _3\"></span>valore recuperabil<span class=\"_ _0\"></span>e delle <span class=\"_ _3\"></span>suddette attivit\u00e0, imputando <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _17\"> </span>rispetto <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>relativo <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>libro. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>recuperabile <span class=\"_ _17\"> </span>di un\u2019attivit\u00e0 \u00e8 rapp<span class=\"_ _0\"></span>resentato dal <span class=\"_ _0\"></span>maggiore tra il fa<span class=\"_ _0\"></span>ir value, al ne<span class=\"_ _0\"></span>tto dei costi<span class=\"_ _0\"></span> accesso<span class=\"_ _0\"></span>ri di vendita, <span class=\"_ _0\"></span>e il relativo valor<span class=\"_ _0\"></span>e d'uso,<span class=\"_ _1c4\"> </span>determinato <span class=\"_ _13\"></span>attu<span class=\"_ _0\"></span>alizzando <span class=\"_ _13\"> </span>i <span class=\"_ _17\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"> </span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _13\"></span>per <span class=\"_ _17\"> </span>tale <span class=\"_ _13\"></span>attivit\u00e0, <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nclusi, <span class=\"_ _13\"> </span>se <span class=\"_ _17\"> </span>significativi <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>ragionevolmente<span class=\"_ _0\"></span> determinabili,  que<span class=\"_ _0\"></span>lli  derivant<span class=\"_ _0\"></span>i  dalla <span class=\"_ _78\"> </span>ce<span class=\"_ _0\"></span>ssione <span class=\"_ _78\"> </span>al <span class=\"_ _78\"> </span>termine <span class=\"_ _15\"> </span>della <span class=\"_ _78\"> </span>relativa <span class=\"_ _78\"> </span>vita<span class=\"_ _0\"></span>  utile,  al <span class=\"_ _15\"> </span>netto <span class=\"_ _78\"> </span>degli  e<span class=\"_ _0\"></span>ventuali  o<span class=\"_ _0\"></span>neri  di dismissione.  <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinare i<span class=\"_ _3\"></span>l valore <span class=\"_ _3\"></span>d'uso, i <span class=\"_ _3\"></span>flussi finanzi<span class=\"_ _3\"></span>ari futuri <span class=\"_ _3\"></span>attesi sono <span class=\"_ _3\"></span>attualizzati u<span class=\"_ _3\"></span>tiliz<span class=\"_ _0\"></span>zando <span class=\"_ _3\"></span>un tasso <span class=\"_ _3\"></span>di sconto<span class=\"_ _3\"></span> al <span class=\"_ _14\"> </span>lordo  delle <span class=\"_ _17\"> </span>imposte<span class=\"_ _0\"></span>  che <span class=\"_ _14\"> </span>riflette  le <span class=\"_ _17\"> </span>valutazion<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>correnti  di <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ercato  del <span class=\"_ _17\"> </span>costo  del <span class=\"_ _14\"> </span>denaro,  rapportato  al<span class=\"_ _3\"></span>  periodo dell\u2019investimento <span class=\"_ _20\"> </span>e <span class=\"_ _20\"> </span>ai <span class=\"_ _1f\"> </span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _20\"> </span>specifici <span class=\"_ _20\"> </span>dell'attivit\u00e0. <span class=\"_ _20\"> </span>Per <span class=\"_ _20\"> </span>un'attivit\u00e0 <span class=\"_ _1f\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _20\"> </span>non <span class=\"_ _1f\"> </span>ge<span class=\"_ _0\"></span>nera <span class=\"_ _20\"> </span>flussi <span class=\"_ _20\"> </span>finanziari <span class=\"_ _20\"> </span>ampiamente indipendenti, il valore recupe<span class=\"_ _0\"></span>rabile \u00e8 det<span class=\"_ _0\"></span>erminato in relazione <span class=\"_ _0\"></span>alla CGU cui tale attiv<span class=\"_ _0\"></span>it\u00e0 appartiene.  <span class=\"_ _0\"></span> Una <span class=\"_ _0\"></span>perdita <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iconosciuta <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _11\"></span>qualora <span class=\"_ _11\"></span>il v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>iscrizione <span class=\"_ _11\"></span>dell\u2019attivit\u00e0, <span class=\"_ _11\"></span>o <span class=\"_ _0\"></span>della <span class=\"_ _11\"></span> <span class=\"_ _0\"></span>CGU <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _11\"></span>la stessa \u00e8 allocata, sia s<span class=\"_ _0\"></span>uperiore al relativo va<span class=\"_ _0\"></span>lore recuperabile. Le<span class=\"_ _0\"></span> riduzioni di va<span class=\"_ _0\"></span>lore di una  CGU so<span class=\"_ _0\"></span>no imputate in primo<span class=\"_ _0\"></span> luogo <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>riduzione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>contabile <span class=\"_ _11\"></span>dell\u2019eventuale <span class=\"_ _11\"></span>avviamento <span class=\"_ _11\"></span>attribuito <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uindi, <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>riduzione <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>alt<span class=\"_ _0\"></span>re attivit\u00e0,  in  propor<span class=\"_ _0\"></span>zione  al  loro<span class=\"_ _0\"></span>  valore  contabile  e<span class=\"_ _0\"></span>  nei  limiti <span class=\"_ _78\"> </span>del  re<span class=\"_ _0\"></span>lativo  valore  recupe<span class=\"_ _0\"></span>rabile.  S<span class=\"_ _0\"></span>e  vengono  meno  i<span class=\"_ _0\"></span> presupposti <span class=\"_ _15\"> </span>per <span class=\"_ _16\"> </span>una <span class=\"_ _16\"> </span>svalutazi<span class=\"_ _0\"></span>one <span class=\"_ _15\"> </span>precedentem<span class=\"_ _0\"></span>ente <span class=\"_ _15\"> </span>eff<span class=\"_ _0\"></span>ettuata, <span class=\"_ _16\"> </span>il <span class=\"_ _15\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _15\"> </span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _15\"> </span>dell\u2019at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _16\"> </span>ripris<span class=\"_ _0\"></span>tinato <span class=\"_ _15\"> </span>con imputazione al conto economico, nei li<span class=\"_ _3\"></span>mit<span class=\"_ _0\"></span>i del valore <span class=\"_ _3\"></span>netto di carico che l\u2019attivit\u00e0 in oggetto avrebbe avuto se non <span class=\"_ _3\"></span>fosse stata effettuata la svalut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>e fossero stati eff<span class=\"_ _0\"></span>ettuati i relativi ammortament<span class=\"_ _0\"></span>i.<span class=\"_ _1c4\"> </span>Attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della loro <span class=\"_ _3\"></span>iniziale <span class=\"_ _3\"></span>rilevazione, l<span class=\"_ _3\"></span>e attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>devono essere <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>in u<span class=\"_ _3\"></span>na delle <span class=\"_ _3\"></span>tre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>sotto indicate sulla base de<span class=\"_ _0\"></span>i seguenti elementi:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il modello di business<span class=\"_ _0\"></span> dell'entit\u00e0 pe<span class=\"_ _0\"></span>r la gestione delle attiv<span class=\"_ _0\"></span>it\u00e0 finanzia<span class=\"_ _0\"></span>rie; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le caratteristiche relative <span class=\"_ _0\"></span>ai flussi f<span class=\"_ _0\"></span>inanziari contrattuali dell'<span class=\"_ _0\"></span>attivit\u00e0 finanziar<span class=\"_ _0\"></span>ia. </span></span>Le  atti<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _14\"> </span>finanziarie  vengono<span class=\"_ _0\"></span>  successivamente  eliminate <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>al  bilancio  solamente  se <span class=\"_ _14\"> </span>la <span class=\"_ _17\"> </span>ce<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ione <span class=\"_ _14\"> </span>ha <span class=\"_ _14\"> </span>comportato  il sostanziale t<span class=\"_ _0\"></span>rasferimento d<span class=\"_ _0\"></span>i tutt<span class=\"_ _0\"></span>i i <span class=\"_ _0\"></span>rischi e <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>connessi a<span class=\"_ _0\"></span>lle a<span class=\"_ _0\"></span>ttivit\u00e0 stesse<span class=\"_ _0\"></span>. Per c<span class=\"_ _0\"></span>ontro, qu<span class=\"_ _0\"></span>alora s<span class=\"_ _0\"></span>ia stata m<span class=\"_ _0\"></span>antenuta<span class=\"_ _0\"></span> una quot<span class=\"_ _3\"></span>a parte <span class=\"_ _3\"></span>rilevante dei <span class=\"_ _3\"></span>rischi e <span class=\"_ _3\"></span>benefici rel<span class=\"_ _3\"></span>ativi alle <span class=\"_ _3\"></span>attivit\u00e0 finanziarie <span class=\"_ _3\"></span>cedute, queste <span class=\"_ _3\"></span>continuano ad <span class=\"_ _3\"></span>essere iscritte in bilancio, ancorch\u00e9 gi<span class=\"_ _0\"></span>uridicamente la titola<span class=\"_ _0\"></span>rit\u00e0 delle attivi<span class=\"_ _0\"></span>t\u00e0 stess<span class=\"_ _0\"></span>e sia stata eff<span class=\"_ _0\"></span>ettivamente trasferita. a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>Attivit\u00e0 f<span class=\"_ _0\"></span>inanziarie valutate a<span class=\"_ _0\"></span>l cost<span class=\"_ _0\"></span>o ammortizzato Sono incluse nella presen<span class=\"_ _0\"></span>te categoria le att<span class=\"_ _0\"></span>ivit\u00e0 finanz<span class=\"_ _0\"></span>iarie che soddisfano entrambe <span class=\"_ _0\"></span>le seguenti c<span class=\"_ _0\"></span>ondizioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo <span class=\"_ _3\"></span>un modello di <span class=\"_ _3\"></span>business il cui <span class=\"_ _3\"></span>obiettivo \u00e8 <span class=\"_ _3\"></span>conseg<span class=\"_ _0\"></span>uito mediante <span class=\"_ _3\"></span>l\u2019incasso dei </span></span>flussi finanziari previs<span class=\"_ _0\"></span>ti contrattualme<span class=\"_ _0\"></span>nte (Business m<span class=\"_ _0\"></span>odel \u201cHold to Collect\u201d);<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _1f\"> </span>termini <span class=\"_ _1f\"> </span>contrattuali <span class=\"_ _1f\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _1f\"> </span>prevedono, <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>determinate <span class=\"_ _1f\"> </span>date<span class=\"_ _0\"></span>, <span class=\"_ _1f\"> </span>flussi <span class=\"_ _1f\"> </span>finanziari <span class=\"_ _1f\"> </span>rappresent<span class=\"_ _0\"></span>ati </span></span>unicamente <span class=\"_ _14\"> </span>da <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>agamenti  del <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span>\u2019interesse  sull\u2019importo <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>a  restituire <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _14\"> </span>\u201cSPPI <span class=\"_ _14\"> </span>test\u201d superato). All\u2019atto  della  rilevazione <span class=\"_ _14\"> </span>iniziale  tali  at<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ivit\u00e0  sono <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>ntabilizz<span class=\"_ _0\"></span>ate  al <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>air  value, <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>mprensivo<span class=\"_ _0\"></span>  dei <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sti  o <span class=\"_ _14\"> </span>proventi  di transazione <span class=\"_ _1f\"> </span>direttamente <span class=\"_ _20\"> </span>attribuibili <span class=\"_ _1f\"> </span>allo <span class=\"_ _1f\"> </span>s<span class=\"_ _0\"></span>trumento <span class=\"_ _1f\"> </span>stess<span class=\"_ _0\"></span>o. <span class=\"_ _1f\"> </span>Successivam<span class=\"_ _0\"></span>ente <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>rilevazione <span class=\"_ _1f\"> </span>iniziale, <span class=\"_ _20\"> </span>le <span class=\"_ _16\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 finanziarie i<span class=\"_ _3\"></span>n esame <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato, utilizzando i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>metodo del <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di interesse <span class=\"_ _3\"></span>effettivo. Il <span class=\"_ _3\"></span>metodo del costo a<span class=\"_ _0\"></span>mmortizzato <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>utilizzato per <span class=\"_ _0\"></span>le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>\u2013 val<span class=\"_ _0\"></span>orizzate al c<span class=\"_ _0\"></span>osto st<span class=\"_ _0\"></span>orico \u2013 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>breve durat<span class=\"_ _0\"></span>a f<span class=\"_ _0\"></span>a ritenere trascurabile <span class=\"_ _12\"></span>l\u2019effetto <span class=\"_ _12\"></span>dell\u2019<span class=\"_ _0\"></span>applicazione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>logica <span class=\"_ _12\"></span>dell\u2019attuali<span class=\"_ _0\"></span>zzazione, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>quelle <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>enza <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>scadenza <span class=\"_ _12\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>i crediti a revoca.<span class=\"_ _1c4\"> </span>b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 finanziarie va<span class=\"_ _0\"></span>lutate al fair value con <span class=\"_ _0\"></span>impatto sulle a<span class=\"_ _0\"></span>ltre componenti de<span class=\"_ _0\"></span>l conto economico co<span class=\"_ _0\"></span>mplessivo Sono incluse nella presen<span class=\"_ _0\"></span>te categoria le att<span class=\"_ _0\"></span>ivit\u00e0 finanz<span class=\"_ _0\"></span>iarie che soddisfano entrambe <span class=\"_ _0\"></span>le seguenti c<span class=\"_ _0\"></span>ondizioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un modello di business il cui obiettivo \u00e8 conseguito sia mediante l\u2019incasso </span></span>dei flussi finanz<span class=\"_ _0\"></span>iari previsti co<span class=\"_ _0\"></span>ntrattualmente s<span class=\"_ _0\"></span>ia mediante la<span class=\"_ _0\"></span> vendita d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 f<span class=\"_ _0\"></span>inanziaria (Bu<span class=\"_ _0\"></span>siness<span class=\"_ _0\"></span> model \u201cHold to Collect and Sell\u201d);<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _1f\"> </span>termini <span class=\"_ _1f\"> </span>contrattuali <span class=\"_ _1f\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _1f\"> </span>prevedono, <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>determinate <span class=\"_ _1f\"> </span>date<span class=\"_ _0\"></span>, <span class=\"_ _1f\"> </span>flussi <span class=\"_ _1f\"> </span>finanziari <span class=\"_ _1f\"> </span>rappresent<span class=\"_ _0\"></span>ati </span></span>unicamente <span class=\"_ _14\"> </span>da <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>agamenti  del <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span>\u2019interesse  sull\u2019importo <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>a  restituire <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _14\"> </span>\u201cSPPI <span class=\"_ _14\"> </span>test\u201d superato).<span class=\"_ _1c4\"> </span>Sono <span class=\"_ _0\"></span>incluse <span class=\"_ _11\"></span>nella <span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>egoria <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>eressenze <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ionarie, <span class=\"_ _11\"></span>non <span class=\"_ _0\"></span>qualificabil<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ollo, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ollegamento <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>controllo congiunto, che <span class=\"_ _3\"></span>non sono <span class=\"_ _3\"></span>detenute con fin<span class=\"_ _3\"></span>alit\u00e0 di <span class=\"_ _3\"></span>negoziazione, per cui <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 esercitata l<span class=\"_ _3\"></span>\u2019opzione per l<span class=\"_ _3\"></span>a designazione al <span class=\"_ _3\"></span>fair value con impatto s<span class=\"_ _0\"></span>ulla redditivit\u00e0 comples<span class=\"_ _0\"></span>siva.  All\u2019atto  della<span class=\"_ _0\"></span>  rilevazione <span class=\"_ _15\"> </span>inizial<span class=\"_ _0\"></span>e  le <span class=\"_ _78\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0  sono <span class=\"_ _15\"> </span>contabilizzate <span class=\"_ _15\"> </span>al  fair  v<span class=\"_ _0\"></span>alue,  compr<span class=\"_ _0\"></span>ensivo <span class=\"_ _15\"> </span>dei  cost<span class=\"_ _0\"></span>i  o <span class=\"_ _78\"> </span>proventi<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>i transazione <span class=\"_ _13\"></span>direttamente <span class=\"_ _13\"> </span>attrib<span class=\"_ _0\"></span>uibili <span class=\"_ _13\"></span>allo <span class=\"_ _13\"></span>strumento <span class=\"_ _13\"></span>stess<span class=\"_ _0\"></span>o. <span class=\"_ _13\"></span>Success<span class=\"_ _0\"></span>ivamente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>rilevazione <span class=\"_ _13\"></span>iniziale, <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>interessenze azionarie <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>controllo, <span class=\"_ _17\"> </span>collegamen<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>controllo <span class=\"_ _17\"> </span>congiunto, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>valutate <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>value<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>in contropartita  de<span class=\"_ _0\"></span>l  patrimon<span class=\"_ _0\"></span>io  netto <span class=\"_ _15\"> </span>(Prospetto  de<span class=\"_ _0\"></span>lla  redd<span class=\"_ _0\"></span>itivit\u00e0  compless<span class=\"_ _0\"></span>iva)  non <span class=\"_ _15\"> </span>devono <span class=\"_ _15\"> </span>essere  succ<span class=\"_ _0\"></span>essivamente trasferiti a <span class=\"_ _0\"></span>conto econom<span class=\"_ _0\"></span>ico, nea<span class=\"_ _0\"></span>nche in <span class=\"_ _0\"></span>caso d<span class=\"_ _0\"></span>i cess<span class=\"_ _0\"></span>ione. La s<span class=\"_ _0\"></span>ola componente<span class=\"_ _0\"></span> riferibile <span class=\"_ _0\"></span>ai titoli <span class=\"_ _0\"></span>di ca<span class=\"_ _0\"></span>pitale in que<span class=\"_ _0\"></span>stione che \u00e8 oggetto di rilevazi<span class=\"_ _0\"></span>one a conto economico \u00e8 r<span class=\"_ _0\"></span>appresentata<span class=\"_ _0\"></span> dai relativi dividend<span class=\"_ _0\"></span>i.  Per i <span class=\"_ _0\"></span>titoli <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>itale <span class=\"_ _0\"></span>inclusi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>categoria, <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>quotat<span class=\"_ _0\"></span>i in <span class=\"_ _11\"></span>un m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>attivo, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>\u00e8 utilizzato qu<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span> stima <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3\"></span>soltanto <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>residuale <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>limitatamente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>poche <span class=\"_ _3\"></span>circostanze, <span class=\"_ _3\"></span>ossia <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rec<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>informazioni per valutare il <span class=\"_ _3\"></span>fair value sono ins<span class=\"_ _0\"></span>ufficienti, oppure se vi <span class=\"_ _3\"></span>\u00e8 un'ampia gamma di possibili valutazioni del fair value e il<span class=\"_ _3\"></span> costo rappresenta la mig<span class=\"_ _0\"></span>liore stima del fair va<span class=\"_ _0\"></span>lue in tale gamma d<span class=\"_ _0\"></span>i valori. c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>Attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie valutate a<span class=\"_ _0\"></span>l fair value con imp<span class=\"_ _0\"></span>atto a conto economico<span class=\"_ _0\"></span> Sono <span class=\"_ _3\"></span>classif<span class=\"_ _0\"></span>icate i<span class=\"_ _3\"></span>n questa <span class=\"_ _3\"></span>categoria <span class=\"_ _3\"></span>le attivit\u00e0 finan<span class=\"_ _3\"></span>ziarie diverse da <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>classificate tra <span class=\"_ _3\"></span>le \u201cAttivit\u00e0 <span class=\"_ _3\"></span>finanziarie valutate al <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>ammortizzato\u201d <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>\u201cAttivit\u00e0 <span class=\"_ _11\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ltre <span class=\"_ _11\"></span>componenti <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> economico compless<span class=\"_ _0\"></span>ivo\u201d. Sono <span class=\"_ _17\"> </span>incluse <span class=\"_ _17\"> </span>nella <span class=\"_ _17\"> </span>presente <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>tegoria <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>negoziazione <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>contratti <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>rivati <span class=\"_ _17\"> </span>non classificabili come d<span class=\"_ _0\"></span>i copertura<span class=\"_ _0\"></span> (che s<span class=\"_ _0\"></span>ono rappresentati come<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>tivit\u00e0 se il f<span class=\"_ _0\"></span>air value \u00e8<span class=\"_ _0\"></span> positivo e<span class=\"_ _0\"></span> com<span class=\"_ _0\"></span>e passivit\u00e0 se <span class=\"_ _0\"></span>il fair value \u00e8 negativo). All\u2019atto <span class=\"_ _12\"></span>della <span class=\"_ _13\"></span>rilevazione <span class=\"_ _13\"></span>iniziale <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _12\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>economico<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>vengono rilevate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>senza <span class=\"_ _0\"></span>considera<span class=\"_ _0\"></span>re <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>tran<span class=\"_ _0\"></span>sazione d<span class=\"_ _0\"></span>irettamente <span class=\"_ _0\"></span>attribu<span class=\"_ _0\"></span>ibili <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sso. Alle <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _13\"></span>succ<span class=\"_ _0\"></span>essive <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alorizzate <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _13\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>effetti <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _13\"> </span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>o economico.<span class=\"_ _1c4\"> </span>Strumenti finanziari de<span class=\"_ _0\"></span>rivati e oper<span class=\"_ _0\"></span>azioni di copertura<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Gli strumenti finanzia<span class=\"_ _0\"></span>ri derivati <span class=\"_ _0\"></span>sono contabilizzati in acc<span class=\"_ _0\"></span>ordo alle disposizion<span class=\"_ _0\"></span>i dell\u2019IFRS 9. Alla <span class=\"_ _3\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>gli <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>attivit\u00e0 finanziarie <span class=\"_ _11\"></span>valutate <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>conto <span class=\"_ _11\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>sitivo <span class=\"_ _11\"></span>oppure <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span> finanziarie valutate al fa<span class=\"_ _0\"></span>ir value con impatto a conto e<span class=\"_ _0\"></span>conomico<span class=\"_ _0\"></span> quando il fair value \u00e8 neg<span class=\"_ _0\"></span>ativo. Se <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _17\"> </span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _17\"> </span>non  sono <span class=\"_ _17\"> </span>contabilizzati <span class=\"_ _17\"> </span>quali <span class=\"_ _14\"> </span>strumenti <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>copertura, <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>variazioni <span class=\"_ _14\"> </span>del <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _17\"> </span>ri<span class=\"_ _0\"></span>levate successivamente alla <span class=\"_ _3\"></span>prima i<span class=\"_ _3\"></span>scrizione sono <span class=\"_ _3\"></span>trattate quali <span class=\"_ _3\"></span>componenti del <span class=\"_ _3\"></span>risultato dell\u2019esercizio. <span class=\"_ _3\"></span>Se, invece, <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>strumenti derivati <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>requisiti <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>classificati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _11\"></span>di c<span class=\"_ _0\"></span>opertur<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue sono contabilizzate s<span class=\"_ _0\"></span>eguendo specifici criter<span class=\"_ _0\"></span>i, di seguito illus<span class=\"_ _0\"></span>trati. Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene <span class=\"_ _3\"></span>docum<span class=\"_ _0\"></span>entata in modo formale l<span class=\"_ _3\"></span>a relazione fra <span class=\"_ _13\"> </span>lo <span class=\"_ _13\"> </span>st<span class=\"_ _0\"></span>rumento <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>l\u2019elemento <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>perto, <span class=\"_ _13\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>obiettivi <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>gestione <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>chio, <span class=\"_ _13\"> </span>la <span class=\"_ _17\"> </span>strategia <span class=\"_ _13\"></span>per effettuare la <span class=\"_ _0\"></span>copertura e <span class=\"_ _0\"></span>i metodi <span class=\"_ _0\"></span>che sa<span class=\"_ _0\"></span>ranno utilizzati <span class=\"_ _0\"></span>per veri<span class=\"_ _0\"></span>ficarne l\u2019efficacia p<span class=\"_ _0\"></span>rospettica e<span class=\"_ _0\"></span> retrospettiva<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>L\u2019efficacia<span class=\"_ _0\"></span> di ciascuna copertura \u00e8 <span class=\"_ _3\"></span>verificat<span class=\"_ _0\"></span>a sia al momento di<span class=\"_ _3\"></span> accensi<span class=\"_ _0\"></span>one di ciascuno strumento derivato sia durante la <span class=\"_ _3\"></span>sua vita, e in <span class=\"_ _17\"> </span>particolare <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ogni <span class=\"_ _17\"> </span>chiusura <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>bilancio <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>infrannuale. <span class=\"_ _17\"> </span>Gen<span class=\"_ _0\"></span>eralmente, <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>considerata altamente <span class=\"_ _0\"></span>\u201cefficace\u201d <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>sia d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambiamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>hedge, <span class=\"_ _0\"></span>o dei flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa attesi <span class=\"_ _3\"></span>nel futuro, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>cash flow hedge, <span class=\"_ _3\"></span>dell\u2019elemento <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>o sono <span class=\"_ _3\"></span>sostanzialmente compensati dai cambiamenti del fa<span class=\"_ _0\"></span>ir value dello strument<span class=\"_ _0\"></span>o di copertura.<span class=\"_ _1c4\"> </span>Il principio contabile IFRS 9<span class=\"_ _0\"></span> prevede la possib<span class=\"_ _0\"></span>ilit\u00e0 di designare<span class=\"_ _0\"></span> le seguenti tre relaz<span class=\"_ _0\"></span>ioni di copertura: a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>copertura d<span class=\"_ _3\"></span>i fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>(fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>hedge): <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>riguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>di fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 iscritte <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>bilancio, <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>strumen<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariazioni<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dell\u2019oggetto <span class=\"_ _12\"></span>della copertura sono imputate a<span class=\"_ _0\"></span>l conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span>b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3\"></span>di flussi <span class=\"_ _3\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3\"></span>(cash flow <span class=\"_ _3\"></span>hedge): nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>coperture finalizzate a <span class=\"_ _3\"></span>neutralizzare il ri<span class=\"_ _3\"></span>schio di <span class=\"_ _3\"></span>variazioni nei flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>di ca<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>originati <span class=\"_ _0\"></span>dall\u2019e<span class=\"_ _0\"></span>secuzione <span class=\"_ _0\"></span>futura <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>obbligaz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>attualmente d<span class=\"_ _0\"></span>efinite <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>data <span class=\"_ _0\"></span>di r<span class=\"_ _0\"></span>iferimento del <span class=\"_ _0\"></span>bilancio, <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _0\"></span>dello <span class=\"_ _11\"></span>strumento <span class=\"_ _11\"></span>derivato <span class=\"_ _11\"></span>registrate <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>prima <span class=\"_ _0\"></span>rilevazio<span class=\"_ _0\"></span>ne sono <span class=\"_ _3\"></span>contabilizzate, limitatamente a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>sola quota <span class=\"_ _3\"></span>efficace, nel<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conto economico <span class=\"_ _3\"></span>complessivo e <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>riserva di <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>net<span class=\"_ _0\"></span>to. <span class=\"_ _17\"> </span>Qu<span class=\"_ _0\"></span>ando <span class=\"_ _17\"> </span>si  mani<span class=\"_ _3\"></span>festano<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gli <span class=\"_ _14\"> </span>effetti  economici <span class=\"_ _17\"> </span>originati<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>dall\u2019oggetto<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di  copertura, <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>quota contabilizzata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>conto <span class=\"_ _13\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>riversata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>economico. <span class=\"_ _13\"></span>Qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>copertura <span class=\"_ _12\"></span>non <span class=\"_ _13\"></span>sia perfettamente <span class=\"_ _12\"></span>efficace, <span class=\"_ _13\"></span>la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>str<span class=\"_ _0\"></span>umento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>ibile <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>porzi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>inefficace dello stesso \u00e8 immediatam<span class=\"_ _0\"></span>ente rilevata nel c<span class=\"_ _0\"></span>onto economico.  c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>copertura d<span class=\"_ _0\"></span>i un investimento n<span class=\"_ _0\"></span>etto in una gest<span class=\"_ _0\"></span>ione estera (net investm<span class=\"_ _0\"></span>ent hedge).<span class=\"_ _0\"></span> Se <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>verifiche <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>confe<span class=\"_ _0\"></span>rmano <span class=\"_ _13\"></span>l\u2019efficacia <span class=\"_ _13\"></span>della <span class=\"_ _12\"></span>copert<span class=\"_ _0\"></span>ura, <span class=\"_ _13\"></span>da <span class=\"_ _12\"></span>q<span class=\"_ _0\"></span>uel <span class=\"_ _12\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>operazioni <span class=\"_ _13\"></span>di copertura viene interrotta e il contratto derivato di copertura viene riclassificato tra le attivit\u00e0 finanziarie valutate al fair value <span class=\"_ _13\"></span>con <span class=\"_ _13\"> </span>impatt<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _13\"> </span>opp<span class=\"_ _0\"></span>ure <span class=\"_ _13\"></span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>fair <span class=\"_ _13\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>impa<span class=\"_ _0\"></span>tto <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>nto economico. La relazione <span class=\"_ _0\"></span>di copertura, ino<span class=\"_ _0\"></span>ltre, cessa quando: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il derivato scade, v<span class=\"_ _0\"></span>iene venduto, rescisso o<span class=\"_ _0\"></span> esercitato; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019elemento coperto \u00e8 ven<span class=\"_ _0\"></span>duto, scade o \u00e8 rimborsat<span class=\"_ _0\"></span>o; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">non \u00e8 pi\u00f9 altamente probab<span class=\"_ _0\"></span>ile che l\u2019operaz<span class=\"_ _0\"></span>ione futura coperta v<span class=\"_ _0\"></span>enga posta in essere<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span></span></span>Crediti commerciali<span class=\"_ _1c4\"> </span> I <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _13\"></span>dal <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erimento <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>beni <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>dalla <span class=\"_ _13\"></span>prestazione <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>serviz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _12\"></span>secondo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>termini previsti dal contratto con i<span class=\"_ _3\"></span>l cliente in base alle <span class=\"_ _3\"></span>disposi<span class=\"_ _0\"></span>zioni dell\u2019IFRS 15 e <span class=\"_ _3\"></span>classifica<span class=\"_ _0\"></span>ti in funzione della natura del<span class=\"_ _3\"></span> debitore e/o della data di s<span class=\"_ _0\"></span>cadenza del credito (tale defini<span class=\"_ _0\"></span>zione include le f<span class=\"_ _0\"></span>atture da emettere per serv<span class=\"_ _0\"></span>izi gi\u00e0 prestati). <span class=\"_ _0\"></span> Inoltre, p<span class=\"_ _3\"></span>oich\u00e9 generalmente i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _3\"></span>sono a <span class=\"_ _3\"></span>breve termine <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non prevedono <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>corres<span class=\"_ _0\"></span>ponsione di<span class=\"_ _3\"></span> interessi, non si pro<span class=\"_ _3\"></span>cede al calcolo del <span class=\"_ _3\"></span>costo ammortizzato, e vengono contabilizzati sulla base del <span class=\"_ _3\"></span>valore nominale riportato nelle fatture emesse o nei co<span class=\"_ _0\"></span>ntratti stipulati con la<span class=\"_ _0\"></span> clientela. I <span class=\"_ _13\"></span>crediti <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _17\"> </span>sono <span class=\"_ _13\"> </span>sog<span class=\"_ _0\"></span>getti <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>una <span class=\"_ _13\"></span>verifica <span class=\"_ _17\"> </span>per <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _13\"> </span>im<span class=\"_ _0\"></span>pairment) <span class=\"_ _17\"> </span>in <span class=\"_ _13\"></span>base <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>isposizioni dell\u2019IFRS <span class=\"_ _0\"></span>9. <span class=\"_ _11\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>process<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazione, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>crediti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>suddivisi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>fasce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>caduto. <span class=\"_ _0\"></span>Per <span class=\"_ _11\"></span>i crediti <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span>forming <span class=\"_ _12\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>ettua <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _13\"></span>collettiva <span class=\"_ _13\"></span>raggruppando <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>singole <span class=\"_ _13\"></span>esposizioni <span class=\"_ _13\"></span>sulla <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i credito <span class=\"_ _3\"></span>similare. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>utazione<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>ef<span class=\"_ _0\"></span>fettuata <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>delle p<span class=\"_ _3\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito, <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>terminate <span class=\"_ _3\"></span>partendo dalle <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _12\"></span>reg<span class=\"_ _0\"></span>istrate <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>caratter<span class=\"_ _0\"></span>istiche <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>imili <span class=\"_ _12\"></span>sul<span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>sperienze <span class=\"_ _12\"></span>stor<span class=\"_ _0\"></span>iche, <span class=\"_ _12\"></span>e rettificate al fine di rifle<span class=\"_ _0\"></span>ttere le previsioni delle co<span class=\"_ _0\"></span>ndizioni econom<span class=\"_ _0\"></span>iche future.<span class=\"_ _1c4\"> </span>Rimanenze Le rimanenze sono ben<span class=\"_ _0\"></span>i: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">posseduti per la vendita <span class=\"_ _0\"></span>nel norm<span class=\"_ _0\"></span>ale svolgimento dell\u2019attivit\u00e0;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">impiegati nei process<span class=\"_ _0\"></span>i produttivi per la vend<span class=\"_ _0\"></span>ita; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sotto forma di material<span class=\"_ _0\"></span>i o forniture di ben<span class=\"_ _0\"></span>i da impiegarsi nel p<span class=\"_ _0\"></span>rocesso<span class=\"_ _0\"></span> di produzione o nella pr<span class=\"_ _0\"></span>estazione di servizi.<span class=\"_ _0\"></span> </span></span>Le ri<span class=\"_ _3\"></span>manenze sono ril<span class=\"_ _3\"></span>evate al costo <span class=\"_ _3\"></span>e successivamente valutate <span class=\"_ _3\"></span>al minore <span class=\"_ _3\"></span>tra il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>valore netto <span class=\"_ _3\"></span>di realizzo. Il<span class=\"_ _3\"></span> valore netto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo <span class=\"_ _3\"></span>rappresenta il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>stimato <span class=\"_ _3\"></span>meno i<span class=\"_ _3\"></span> costi <span class=\"_ _3\"></span>stimati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>completamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>stimati necessari per realizzare la vendit<span class=\"_ _0\"></span>a. Il costo delle rimanenze comprende tutti i <span class=\"_ _3\"></span>costi di acquisto, i costi di trasformazione oltre che gli altri costi <span class=\"_ _3\"></span>sostenuti p<span class=\"_ _0\"></span>er portare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>rimanenze <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nelle c<span class=\"_ _0\"></span>ondizioni <span class=\"_ _0\"></span>attuali <span class=\"_ _0\"></span>mentr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>include le <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimanenze<span class=\"_ _0\"></span> fatturate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>valuta estera. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>conformit\u00e0 con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>dallo IAS <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinazione del <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rimanenze<span class=\"_ _0\"></span> viene utilizzato il metodo de<span class=\"_ _0\"></span>l costo m<span class=\"_ _0\"></span>edio ponderato. Quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _3\"></span>l\u2019eccedenza <span class=\"_ _3\"></span>viene <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>valutata immediatamente <span class=\"_ _3\"></span>nel <span class=\"_ _2\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>economico.<span class=\"_ _1c4\"> </span>Lavori in corso su or<span class=\"_ _0\"></span>dinazione  I <span class=\"_ _3\"></span>lavori <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dello <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>vanzament<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>percentuale <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>mpletame<span class=\"_ _0\"></span>nto), <span class=\"_ _3\"></span>laddove <span class=\"_ _3\"></span>sussistono i <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>eguenti <span class=\"_ _12\"></span>presupposti: <span class=\"_ _12\"></span>a) <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>odotto <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>uti<span class=\"_ _0\"></span>lizzo <span class=\"_ _12\"></span>alternativo <span class=\"_ _12\"></span>(o <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>modifica <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>uso <span class=\"_ _12\"></span>alternativo <span class=\"_ _12\"></span>sono significativi <span class=\"_ _11\"></span>rispetto <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>bene) <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>b) <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>Gruppo <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>diritto <span class=\"_ _12\"></span>contrattuale <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>essere <span class=\"_ _11\"></span>pagato <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>lavor<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>effettuato sino alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di eventuale <span class=\"_ _3\"></span>interruzione<span class=\"_ _0\"></span>. Secondo <span class=\"_ _3\"></span>tale cri<span class=\"_ _3\"></span>terio i <span class=\"_ _3\"></span>costi, i <span class=\"_ _3\"></span>ricavi ed <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>margine<span class=\"_ _0\"></span> sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>in base <span class=\"_ _3\"></span>alle atti<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>it\u00e0 eseguite. <span class=\"_ _12\"></span>La <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rcentuale <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>completamento <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>determinata <span class=\"_ _12\"></span>mediante <span class=\"_ _12\"></span>l\u2019applicazione <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>criterio <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>\u201ccosto <span class=\"_ _12\"></span>sostenuto\u201d<span class=\"_ _0\"></span> (cost-to-cost)<span class=\"_ _0\"></span>.  La valutazione ri<span class=\"_ _3\"></span>flette la migliore stima dei l<span class=\"_ _3\"></span>avori effettuata alla data <span class=\"_ _3\"></span>di rendicontazione. Periodicamente sono effettuati aggiornamenti <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>assunzioni <span class=\"_ _13\"></span>che <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>base <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _12\"></span>valutazioni. <span class=\"_ _12\"></span>Gli <span class=\"_ _12\"></span>eventua<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>etti <span class=\"_ _12\"></span>economici, <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>essi <span class=\"_ _12\"></span>derivanti, sono <span class=\"_ _17\"> </span>contabilizzat<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>nell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>stess<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>sono <span class=\"_ _14\"> </span>effettuati. <span class=\"_ _17\"> </span>I <span class=\"_ _14\"> </span>ricavi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>ommess<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>comprendono: <span class=\"_ _14\"> </span>i <span class=\"_ _17\"> </span>corrispettiv<span class=\"_ _0\"></span>i contrattualmente <span class=\"_ _0\"></span>pattuiti, le <span class=\"_ _0\"></span>varianti <span class=\"_ _0\"></span>di lavori, <span class=\"_ _0\"></span>la revisi<span class=\"_ _0\"></span>one prez<span class=\"_ _0\"></span>zi, gli incentiv<span class=\"_ _0\"></span>i, nella <span class=\"_ _0\"></span>misura in <span class=\"_ _0\"></span>cui \u00e8<span class=\"_ _0\"></span> probab<span class=\"_ _0\"></span>ile che questi<span class=\"_ _0\"></span> possano essere valutat<span class=\"_ _0\"></span>i con attendibilit\u00e0.<span class=\"_ _0\"></span> I <span class=\"_ _11\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>commessa <span class=\"_ _11\"></span>includono: <span class=\"_ _12\"></span>tutti <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>rif<span class=\"_ _0\"></span>eriscono <span class=\"_ _11\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _11\"></span>alla <span class=\"_ _12\"></span>commess<span class=\"_ _0\"></span>a, <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>attr<span class=\"_ _0\"></span>ibuibili all\u2019attivit\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mmessa <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>generale <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>possono <span class=\"_ _11\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>alloca<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>commess<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>essa, <span class=\"_ _11\"></span>oltre <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>qualunque <span class=\"_ _11\"></span>altro <span class=\"_ _11\"></span>costo che pu\u00f2 essere speci<span class=\"_ _0\"></span>ficatamente addebitato a<span class=\"_ _0\"></span>l committente sulla<span class=\"_ _0\"></span> base delle clausole contr<span class=\"_ _0\"></span>attuali.<span class=\"_ _0\"></span> Nell\u2019ambito dei costi sono inclusi a<span class=\"_ _3\"></span>nche: quelli pre-operat<span class=\"_ _0\"></span>ivi, ossia i <span class=\"_ _3\"></span>costi sostenuti nella fase iniziale del contratto prima che venga iniziata l\u2019attivit\u00e0 commissionata, i costi post-operativi, che <span class=\"_ _3\"></span>si sostengono dopo la chiusura della commessa ed infine i costi per eventuali s<span class=\"_ _0\"></span>ervizi e prestazi<span class=\"_ _0\"></span>oni da eseguire d<span class=\"_ _0\"></span>opo il completamento d<span class=\"_ _0\"></span>elle commess<span class=\"_ _0\"></span>e. Nel <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>preveda <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>completame<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>una <span class=\"_ _0\"></span>commess<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminare <span class=\"_ _11\"></span>l\u2019insorgere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ita, <span class=\"_ _0\"></span>ques<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>sar\u00e0 riconosciuta nella s<span class=\"_ _0\"></span>ua interezza nell\u2019eserciz<span class=\"_ _0\"></span>io in cui la stess<span class=\"_ _0\"></span>a divenga ragionevo<span class=\"_ _0\"></span>lmente prevedib<span class=\"_ _0\"></span>ile. I lavori i<span class=\"_ _3\"></span>n corso su ordinazione sono esposti, <span class=\"_ _3\"></span>al netto degli eventuali <span class=\"_ _3\"></span>fond<span class=\"_ _0\"></span>i svalutazione e/o perdite a <span class=\"_ _3\"></span>finire, nonch\u00e9 degli acconti <span class=\"_ _11\"></span>relativi<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>contra<span class=\"_ _0\"></span>tto <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>esecuzione. <span class=\"_ _12\"></span>A <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>ultim<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>riguardo<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>occorre <span class=\"_ _12\"></span>precisare <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>gli <span class=\"_ _11\"></span>import<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>fatturati <span class=\"_ _12\"></span>a valere <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>sing<span class=\"_ _0\"></span>oli <span class=\"_ _12\"></span>stati <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>avanzam<span class=\"_ _0\"></span>ento <span class=\"_ _11\"></span>lavo<span class=\"_ _0\"></span>ri <span class=\"_ _11\"></span>(<span class=\"_ _0\"></span>Acconti) <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevati <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _12\"></span>lordo <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>messa, <span class=\"_ _12\"></span>ove capiente e per l\u2019eve<span class=\"_ _0\"></span>ntuale ecc<span class=\"_ _0\"></span>edenza nel passivo<span class=\"_ _0\"></span>. Per converso<span class=\"_ _0\"></span> le fatturazio<span class=\"_ _0\"></span>ni degli anticip<span class=\"_ _0\"></span>i costituis<span class=\"_ _0\"></span>cono fatti f<span class=\"_ _0\"></span>inanziari e non <span class=\"_ _0\"></span>rilevano <span class=\"_ _0\"></span>ai fin<span class=\"_ _0\"></span>i del r<span class=\"_ _0\"></span>iconos<span class=\"_ _0\"></span>cimento dei <span class=\"_ _0\"></span>ricavi. <span class=\"_ _0\"></span>Pertanto, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>anticipi <span class=\"_ _0\"></span>rappresentand<span class=\"_ _0\"></span>o un m<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>fatto fin<span class=\"_ _0\"></span>anziario son<span class=\"_ _0\"></span>o sempre rilevati nel pass<span class=\"_ _0\"></span>ivo in quanto ricevut<span class=\"_ _0\"></span>i a fronte di lavori a<span class=\"_ _0\"></span>ncora da eseguire.<span class=\"_ _1c4\"> </span>Disponibilit\u00e0 liquid<span class=\"_ _0\"></span>e e mezzi equivalen<span class=\"_ _0\"></span>ti La cassa e le <span class=\"_ _3\"></span>altre disponibilit\u00e0 liquide equivalenti sono <span class=\"_ _3\"></span>iscritte, a seconda della loro natura, al<span class=\"_ _3\"></span> valore nominale ovvero al costo ammortizzato. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>altre di<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ponibilit\u00e0 l<span class=\"_ _3\"></span>iquide equivalenti ra<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>presentano <span class=\"_ _3\"></span>impieghi finanziari a <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine e <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>alta liquidit\u00e0 che <span class=\"_ _3\"></span>sono pron<span class=\"_ _3\"></span>tamente convertibili <span class=\"_ _3\"></span>in valori <span class=\"_ _3\"></span>di cassa <span class=\"_ _3\"></span>noti e <span class=\"_ _3\"></span>soggetti <span class=\"_ _3\"></span>ad un <span class=\"_ _3\"></span>irril<span class=\"_ _3\"></span>evante rischio di<span class=\"_ _3\"></span> variazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>loro<span class=\"_ _0\"></span> valore, la cui scadenza or<span class=\"_ _0\"></span>iginaria ovvero al momento d<span class=\"_ _0\"></span>ell\u2019acqu<span class=\"_ _0\"></span>isto non \u00e8 superiore a 3 m<span class=\"_ _0\"></span>esi.<span class=\"_ _1c4\"> </span>Debiti I debiti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _0\"></span>inizialmente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _0\"></span>in bas<span class=\"_ _0\"></span>e al metodo del costo am<span class=\"_ _0\"></span>mortizzato.<span class=\"_ _0\"></span> I <span class=\"_ _13\"></span>debiti <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _13\"></span>banche <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>altri <span class=\"_ _13\"></span>finanziatori <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span>izialmente <span class=\"_ _13\"></span>iscritti <span class=\"_ _13\"> </span>al <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>net<span class=\"_ _0\"></span>to <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>costi <span class=\"_ _13\"></span>acc<span class=\"_ _0\"></span>essori <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>diretta imputazione,  e  succe<span class=\"_ _0\"></span>ssivamente  s<span class=\"_ _0\"></span>ono  valutati  al  costo  am<span class=\"_ _0\"></span>mortizzato,  app<span class=\"_ _0\"></span>licando  il  criterio  del  tass<span class=\"_ _0\"></span>o  effettivo  di<span class=\"_ _0\"></span> interesse.  I debit<span class=\"_ _0\"></span>i so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>rimoss<span class=\"_ _0\"></span>i dal <span class=\"_ _0\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>estinzio<span class=\"_ _0\"></span>ne e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span> gl<span class=\"_ _0\"></span>i oneri relativi allo s<span class=\"_ _0\"></span>trumento stess<span class=\"_ _0\"></span>o.<span class=\"_ _1c4\"> </span>Benefici ai dipendenti<span class=\"_ _0\"></span> I <span class=\"_ _3\"></span>benefici <span class=\"_ _2\"></span>ai <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>comprendono <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>erogati <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>alle <span class=\"_ _2\"></span>persone <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>cari<span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>iquidati per <span class=\"_ _0\"></span>mezzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamen<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>fornitura <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>servizi) <span class=\"_ _11\"></span>effettuati <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irettamente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipende<span class=\"_ _0\"></span>nti, <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>coniuge, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>igli <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>person<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>loro car<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>terzi, <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _11\"></span>assicuratri<span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>suddividono <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>benefici <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>breve <span class=\"_ _0\"></span>termine, <span class=\"_ _11\"></span>benefici dovuti ai dipendenti per la ces<span class=\"_ _0\"></span>sazione del ra<span class=\"_ _0\"></span>pporto di lavoro e benefici s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi alla fine del rapporto di lavoro<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>I <span class=\"_ _11\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _12\"></span>termine, <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>includono <span class=\"_ _11\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>prog<span class=\"_ _0\"></span>rammi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>incent<span class=\"_ _0\"></span>ivazione <span class=\"_ _12\"></span>rappresentati <span class=\"_ _12\"></span>dai <span class=\"_ _12\"></span>premi <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>nuali, <span class=\"_ _12\"></span>dagli MBO <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>dai <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>innovi <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a-tantum <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>contra<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>col<span class=\"_ _0\"></span>lettivi <span class=\"_ _0\"></span>naz<span class=\"_ _0\"></span>ionali, <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _11\"></span>(accantonament<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> costi) <span class=\"_ _13\"> </span>dopo <span class=\"_ _17\"> </span>aver <span class=\"_ _17\"> </span>dedotto <span class=\"_ _13\"></span>quals<span class=\"_ _0\"></span>iasi <span class=\"_ _13\"></span>importo <span class=\"_ _17\"> </span>gi\u00e0 <span class=\"_ _13\"></span>co<span class=\"_ _0\"></span>rrisposto, <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>come <span class=\"_ _17\"> </span>costo, <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>meno <span class=\"_ _13\"></span>che <span class=\"_ _17\"> </span>qualche <span class=\"_ _17\"> </span>altro <span class=\"_ _13\"></span>princip<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>IFRS richieda <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>consenta <span class=\"_ _11\"></span>l\u2019inclusione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _11\"></span>costo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _0\"></span>(ad <span class=\"_ _11\"></span>ese<span class=\"_ _0\"></span>mpio <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rsonale <span class=\"_ _11\"></span>impiegato <span class=\"_ _11\"></span>nello sviluppo di attivit\u00e0 immater<span class=\"_ _0\"></span>iali generate int<span class=\"_ _0\"></span>ernamente). La categoria <span class=\"_ _3\"></span>dei benefici per l<span class=\"_ _3\"></span>a cessazione del rap<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>orto di <span class=\"_ _3\"></span>lavoro include i p<span class=\"_ _3\"></span>iani di incentivazione all\u2019esodo, sorti nel<span class=\"_ _3\"></span> caso di dimis<span class=\"_ _0\"></span>sioni volont<span class=\"_ _0\"></span>arie che <span class=\"_ _0\"></span>prev<span class=\"_ _0\"></span>edono l\u2019adesi<span class=\"_ _0\"></span>one del <span class=\"_ _0\"></span>dipenden<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>ruppo <span class=\"_ _0\"></span>di d<span class=\"_ _0\"></span>ipendenti <span class=\"_ _0\"></span>ad acc<span class=\"_ _0\"></span>ordi sindaca<span class=\"_ _0\"></span>li per<span class=\"_ _0\"></span> l\u2019attivazione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>cosiddetti <span class=\"_ _12\"></span>fondi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>olidariet\u00e0, <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>piani <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>licenziamento, <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>hanno <span class=\"_ _11\"></span>lu<span class=\"_ _0\"></span>ogo <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cessazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el rapporto di lavoro a seguito di scelta unilatera<span class=\"_ _0\"></span>le da parte dell\u2019impresa. L\u2019impresa ri<span class=\"_ _0\"></span>leva il costo di tali benefici come una passivit\u00e0 di bilancio <span class=\"_ _0\"></span>nella data pi\u00f9 im<span class=\"_ _0\"></span>mediata tra il m<span class=\"_ _0\"></span>omento in cui l\u2019impresa n<span class=\"_ _0\"></span>on pu\u00f2 rit<span class=\"_ _0\"></span>irare l\u2019offerta di ta<span class=\"_ _0\"></span>li benefici e <span class=\"_ _0\"></span>il momento <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>cui <span class=\"_ _15\"> </span>l\u2019impresa <span class=\"_ _15\"> </span>r<span class=\"_ _0\"></span>ileva <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>costi <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>ristruttur<span class=\"_ _0\"></span>azione <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>rientra <span class=\"_ _15\"> </span>nell<span class=\"_ _0\"></span>\u2019ambito <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>principio <span class=\"_ _15\"> </span>IAS <span class=\"_ _15\"> </span>37. <span class=\"_ _15\"> </span>Gl<span class=\"_ _0\"></span>i accantonamenti per eso<span class=\"_ _0\"></span>di sono riesaminati c<span class=\"_ _0\"></span>on periodicit\u00e0 alme<span class=\"_ _0\"></span>no semestrale. I piani per benefici success<span class=\"_ _0\"></span>ivi alla fine del rapporto di lavoro si dividon<span class=\"_ _0\"></span>o in due categorie: i piani <span class=\"_ _0\"></span>a contribuzione definita e i piani a benefici defin<span class=\"_ _0\"></span>iti. I piani a contribuzione defi<span class=\"_ _0\"></span>nita comprendono p<span class=\"_ _0\"></span>rincipalmente:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i fondi di previdenza integ<span class=\"_ _0\"></span>rativa ch<span class=\"_ _0\"></span>e implicano un ammontare d<span class=\"_ _0\"></span>efinito di contribuzi<span class=\"_ _0\"></span>one da parte dell\u2019impre<span class=\"_ _0\"></span>sa; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>TFR <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>Trattamento di <span class=\"_ _3\"></span>F<span class=\"_ _3\"></span>ine <span class=\"_ _3\"></span>Rapporto), l<span class=\"_ _3\"></span>imitatamente alle <span class=\"_ _3\"></span>quote <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>aturande <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0gennaio 2007 <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>imprese </span></span>italiane con oltre 50 dipend<span class=\"_ _0\"></span>enti, qualunque<span class=\"_ _0\"></span> sia l\u2019opzione di<span class=\"_ _0\"></span> destinazione s<span class=\"_ _0\"></span>celta dal dipendente;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>uote <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>TFR <span class=\"_ _12\"></span>maturate <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>1\u00b0 <span class=\"_ _12\"></span>gennaio <span class=\"_ _12\"></span>2007 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>desti<span class=\"_ _0\"></span>nate <span class=\"_ _11\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>previdenza <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mplementare, <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>imprese </span></span>italiane con meno di 50 di<span class=\"_ _0\"></span>pendenti; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le casse di assis<span class=\"_ _0\"></span>tenza sanitaria inte<span class=\"_ _0\"></span>grativa. </span></span>I piani a benefici definiti com<span class=\"_ _0\"></span>prendono, invece<span class=\"_ _0\"></span>: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _0\"></span>TFR, <span class=\"_ _11\"></span>limitatamente <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uota <span class=\"_ _11\"></span>maturata <span class=\"_ _0\"></span>fino <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2006 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>tutte <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>impres<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>italiane, <span class=\"_ _0\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>quote<span class=\"_ _0\"></span> </span></span>maturate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>1\u00b0gennaio <span class=\"_ _0\"></span>2007 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>destinate <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla prev<span class=\"_ _0\"></span>idenza <span class=\"_ _0\"></span>compleme<span class=\"_ _0\"></span>ntare per <span class=\"_ _11\"></span>le imprese<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>italiane <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>di 50 dipendenti;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _12\"></span>fondi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>previdenza <span class=\"_ _13\"></span>integrativa<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>condizioni <span class=\"_ _13\"></span>prevedono <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>corresponsione <span class=\"_ _13\"></span>agli <span class=\"_ _13\"></span>aderenti <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>prestazione<span class=\"_ _0\"></span> </span></span>definita; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i premi di anzianit\u00e0, che prevedono un\u2019er<span class=\"_ _0\"></span>ogazione straordin<span class=\"_ _0\"></span>aria al dipendente al raggiung<span class=\"_ _0\"></span>imento di un certo live<span class=\"_ _0\"></span>llo </span></span>di anzianit\u00e0 lavorat<span class=\"_ _0\"></span>iva. Nei <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contribuzione <span class=\"_ _3\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l\u2019obbligazione d<span class=\"_ _3\"></span>ell\u2019impresa che <span class=\"_ _3\"></span>redige <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinata sull<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>base d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>contribut<span class=\"_ _0\"></span>i dovuti per quell\u2019<span class=\"_ _0\"></span>esercizio e pert<span class=\"_ _0\"></span>anto la va<span class=\"_ _0\"></span>lutazione del<span class=\"_ _0\"></span>l\u2019obbligazione non <span class=\"_ _0\"></span>richiede ipotesi <span class=\"_ _0\"></span>attuari<span class=\"_ _0\"></span>ali e non vi <span class=\"_ _0\"></span>\u00e8 possib<span class=\"_ _0\"></span>ilit\u00e0 di utili o perdite attuar<span class=\"_ _0\"></span>iali. La co<span class=\"_ _0\"></span>ntabilizzazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i p<span class=\"_ _0\"></span>iani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>defin<span class=\"_ _0\"></span>iti \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caratterizz<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>ricorso <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>ipotesi <span class=\"_ _0\"></span>attuariali <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>determinare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore<span class=\"_ _0\"></span> dell\u2019obbligazione. Tale <span class=\"_ _3\"></span>valutaz<span class=\"_ _0\"></span>ione, normalmente <span class=\"_ _3\"></span>affidata ad <span class=\"_ _3\"></span>un attuario esterno, <span class=\"_ _3\"></span>viene effettuata con <span class=\"_ _3\"></span>cadenza annuale, separatamente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ascun <span class=\"_ _0\"></span>piano, <span class=\"_ _0\"></span>stima<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>l'importo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>futur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>che <span class=\"_ _11\"></span>i d<span class=\"_ _0\"></span>ipendenti <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>matu<span class=\"_ _0\"></span>rato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io dell\u2019attivit\u00e0 <span class=\"_ _17\"> </span>prestata <span class=\"_ _17\"> </span>nell\u2019esercizio <span class=\"_ _17\"> </span>corrente <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>nei <span class=\"_ _17\"> </span>precedenti <span class=\"_ _17\"> </span>esercizi. <span class=\"_ _17\"> </span>Ai <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>ini <span class=\"_ _17\"> </span>dell\u2019attualizzazione, <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _13\"> </span>uti<span class=\"_ _0\"></span>lizza <span class=\"_ _17\"> </span>il metodo de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>proiezione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>unitaria <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revede <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oiezione <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>esbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>futuri <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>anal<span class=\"_ _0\"></span>isi s<span class=\"_ _0\"></span>toriche statistiche <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _13\"></span>curva <span class=\"_ _12\"></span>demog<span class=\"_ _0\"></span>rafica <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>l\u2019attualizzazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _13\"></span>flussi <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _13\"> </span>interesse<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i mercato. Gli <span class=\"_ _0\"></span>utili e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le perdite <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uariali so<span class=\"_ _0\"></span>no rilevat<span class=\"_ _0\"></span>i tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>componenti di <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>comples<span class=\"_ _0\"></span>sivo co<span class=\"_ _0\"></span>s\u00ec com<span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>previsto dal principio contabile IAS 19. <span class=\"_ _3\"></span>Gli eventuali costi relativi alle <span class=\"_ _3\"></span>prestazio<span class=\"_ _0\"></span>ni di l<span class=\"_ _3\"></span>avoro passate non rilevati in bilancio e il fair value di eventua<span class=\"_ _0\"></span>li attivit\u00e0 a s<span class=\"_ _0\"></span>ervizio del piano vengono de<span class=\"_ _0\"></span>tratti dalle passiv<span class=\"_ _0\"></span>it\u00e0.   Altri benefici ai dipenden<span class=\"_ _0\"></span>ti a lung<span class=\"_ _0\"></span>o termine L'obbligazione <span class=\"_ _0\"></span>nett<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>benefici <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>lungo <span class=\"_ _11\"></span>termine, <span class=\"_ _0\"></span>dive<span class=\"_ _0\"></span>rsi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>piani pensionistici, <span class=\"_ _0\"></span>corrisponde <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ll'importo d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>futur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aturato pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> le <span class=\"_ _0\"></span>prestazi<span class=\"_ _0\"></span>oni d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>lavoro nell'esercizio <span class=\"_ _13\"></span>corrente <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _13\"></span>precedenti. <span class=\"_ _13\"> </span>Tale<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>beneficio <span class=\"_ _13\"></span>viene <span class=\"_ _13\"></span>attual<span class=\"_ _0\"></span>izzato, <span class=\"_ _13\"></span>mentre <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>event<span class=\"_ _0\"></span>uali<span class=\"_ _1c4\"> </span>attivit\u00e0 viene detratt<span class=\"_ _0\"></span>o dalle pas<span class=\"_ _0\"></span>sivit\u00e0. Il tas<span class=\"_ _0\"></span>so di attua<span class=\"_ _0\"></span>lizzazione \u00e8 il rendiment<span class=\"_ _0\"></span>o, alla dat<span class=\"_ _0\"></span>a di chius<span class=\"_ _0\"></span>ura dell\u2019esercizio, de<span class=\"_ _0\"></span>lle obbligazioni primarie <span class=\"_ _0\"></span>le cui date di sc<span class=\"_ _0\"></span>adenza approssimano <span class=\"_ _0\"></span>i termini delle obbligaz<span class=\"_ _0\"></span>ioni del Gruppo. L'o<span class=\"_ _0\"></span>bbligazione vien<span class=\"_ _0\"></span>e calcolata ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitar<span class=\"_ _0\"></span>ia del <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito. Gli <span class=\"_ _0\"></span>eventu<span class=\"_ _0\"></span>ali ut<span class=\"_ _0\"></span>ili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attuariali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a conto economico nell'ese<span class=\"_ _0\"></span>rcizio in cui emergono.<span class=\"_ _1c4\"> </span>Pagamenti basati su azion<span class=\"_ _0\"></span>i I pi<span class=\"_ _3\"></span>ani di <span class=\"_ _3\"></span>remunerazi<span class=\"_ _0\"></span>one del <span class=\"_ _3\"></span>personale ba<span class=\"_ _3\"></span>sat<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>su azioni vengono ril<span class=\"_ _3\"></span>evati sulla base <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value degli <span class=\"_ _3\"></span>strument<span class=\"_ _0\"></span>i fina<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ziari attribuiti <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>egnazione, <span class=\"_ _11\"></span>suddividendo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019onere <span class=\"_ _11\"></span>lungo <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span><span class=\"ff3\">v<span class=\"_ _0\"></span>esting</span> <span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>piano. <span class=\"_ _11\"></span>Il f<span class=\"_ _0\"></span>air <span class=\"_ _11\"></span>value <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i sottostanti <span class=\"_ _13\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>piano <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>incentiv<span class=\"_ _0\"></span>azione <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _17\"> </span>determinato <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"></span>data <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>ass<span class=\"_ _0\"></span>egnazione <span class=\"_ _13\"> </span>tenen<span class=\"_ _0\"></span>do <span class=\"_ _13\"> </span>con<span class=\"_ _0\"></span>to, <span class=\"_ _13\"> </span>ove <span class=\"_ _17\"> </span>applicabile, <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>lle previsioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>erito <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>aggiungimento <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>perform<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ociati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>oggetto di <span class=\"_ _0\"></span>rett<span class=\"_ _0\"></span>ifica <span class=\"_ _11\"></span>negli <span class=\"_ _11\"></span>esercizi <span class=\"_ _11\"></span>successivi. <span class=\"_ _11\"></span>L\u2019eventua<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iduzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>numero <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>strumenti <span class=\"_ _11\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>egnati <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>contabilizzat<span class=\"_ _0\"></span>a come cancellazione di una par<span class=\"_ _0\"></span>te degli stessi.<span class=\"_ _0\"></span> Fondi per rischi ed oner<span class=\"_ _0\"></span>i, attivit\u00e0 e pas<span class=\"_ _0\"></span>sivit\u00e0 potenziali<span class=\"_ _0\"></span> Le <span class=\"_ _11\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>posso<span class=\"_ _0\"></span>no <span class=\"_ _11\"></span>disting<span class=\"_ _0\"></span>uere <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>pi\u00f9 <span class=\"_ _12\"></span>categorie <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seconda <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>natura <span class=\"_ _11\"></span>delle <span class=\"_ _12\"></span>stesse <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>loro riflessi contabili. In par<span class=\"_ _0\"></span>ticolare: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _11\"></span>fondi <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>obbl<span class=\"_ _0\"></span>igazioni <span class=\"_ _11\"></span>effe<span class=\"_ _0\"></span>ttive <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>importo <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>sop<span class=\"_ _0\"></span>ravvenienza<span class=\"_ _0\"></span>/scadenza <span class=\"_ _12\"></span>incerta <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>sorgono <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>eventi <span class=\"_ _11\"></span>passati <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> </span></span>per <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>quali <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>probabile <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>esborso <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>risorse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>iche <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>sia <span class=\"_ _11\"></span>possibile <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuare <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ima attendibile dell\u2019importo;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>obbligazioni <span class=\"_ _12\"></span>possibili <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>quali <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>remota <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>probabilit\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>esborso <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>risorse<span class=\"_ _0\"></span> </span></span>economiche; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le passivit\u00e0 remote so<span class=\"_ _0\"></span>no quelle per le quali l\u2019esbo<span class=\"_ _0\"></span>rso di risorse <span class=\"_ _0\"></span>economiche \u00e8 poco pro<span class=\"_ _0\"></span>babile;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le attivit\u00e0 <span class=\"_ _0\"></span>potenz<span class=\"_ _0\"></span>iali son<span class=\"_ _0\"></span>o att<span class=\"_ _0\"></span>ivit\u00e0 per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>manca <span class=\"_ _0\"></span>il r<span class=\"_ _0\"></span>equisito <span class=\"_ _0\"></span>della ce<span class=\"_ _0\"></span>rtezza e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>possono<span class=\"_ _0\"></span> esse<span class=\"_ _0\"></span>re contabi<span class=\"_ _0\"></span>lizzate </span></span>in bilancio; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _12\"></span>contratto <span class=\"_ _12\"></span>oner<span class=\"_ _0\"></span>oso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>discr<span class=\"_ _0\"></span>ezionali <span class=\"_ _12\"></span>nece<span class=\"_ _0\"></span>ssari <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>adempie<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>alle <span class=\"_ _12\"></span>obb<span class=\"_ _0\"></span>ligazioni </span></span>assunte sono su<span class=\"_ _0\"></span>periori ai benefici economici ch<span class=\"_ _0\"></span>e si preceda si<span class=\"_ _0\"></span>ano ottenibili da<span class=\"_ _0\"></span>l contratto; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _13\"></span>ristrutturazi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>un <span class=\"_ _13\"> </span>pr<span class=\"_ _0\"></span>ogramma <span class=\"_ _13\"> </span>pianificat<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>rollato <span class=\"_ _13\"> </span>dalla <span class=\"_ _13\"> </span>Di<span class=\"_ _0\"></span>rezione <span class=\"_ _17\"> </span>aziendale <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>modifica <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>maniera<span class=\"_ _0\"></span> </span></span>significativa il campo d<span class=\"_ _0\"></span>\u2019azione di u<span class=\"_ _0\"></span>n\u2019attivit\u00e0 intrapresa dal<span class=\"_ _0\"></span>l\u2019impresa<span class=\"_ _0\"></span> o il modo in cui l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 gestita. Ai <span class=\"_ _11\"></span>fini <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _11\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _11\"></span>dell\u2019onere, <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>acc<span class=\"_ _0\"></span>antonamenti <span class=\"_ _11\"></span>nei <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>vi <span class=\"_ _11\"></span>sia <span class=\"_ _12\"></span>incertezza <span class=\"_ _11\"></span>in merito alla scadenza <span class=\"_ _0\"></span>o all\u2019ammontare del flus<span class=\"_ _0\"></span>so di risorse nece<span class=\"_ _0\"></span>ssario per adempiere<span class=\"_ _0\"></span> all\u2019obbligazione.<span class=\"_ _0\"></span> Data la loro dive<span class=\"_ _0\"></span>rsa natu<span class=\"_ _0\"></span>ra, gli ac<span class=\"_ _0\"></span>cantonamenti sono<span class=\"_ _0\"></span> esposti s<span class=\"_ _0\"></span>eparatamente dai deb<span class=\"_ _0\"></span>iti comme<span class=\"_ _0\"></span>rciali e dagli s<span class=\"_ _0\"></span>tanziamenti<span class=\"_ _0\"></span> per debiti presunti.<span class=\"_ _0\"></span> La contabilizzazione di<span class=\"_ _0\"></span> una passivit\u00e0 o l<span class=\"_ _0\"></span>\u2019accantonamento ad un f<span class=\"_ _0\"></span>ondo avviene quando:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">vi \u00e8 un\u2019obbligazione corr<span class=\"_ _0\"></span>ente legale o implicita qua<span class=\"_ _0\"></span>le risultato di eve<span class=\"_ _0\"></span>nti passati; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 proba<span class=\"_ _3\"></span>bile che sia <span class=\"_ _3\"></span>necessario l\u2019impiego <span class=\"_ _3\"></span>di risorse atte <span class=\"_ _3\"></span>a produrre benefici <span class=\"_ _3\"></span>economici per <span class=\"_ _3\"></span>ademp<span class=\"_ _0\"></span>iere l<span class=\"_ _3\"></span>\u2019obbligaz<span class=\"_ _0\"></span>ione; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">pu\u00f2 essere effettua<span class=\"_ _0\"></span>ta una stima attendibile de<span class=\"_ _0\"></span>ll\u2019ammontare d<span class=\"_ _0\"></span>ell\u2019obbligazione.<span class=\"_ _1c4\"> </span></span></span>Gli <span class=\"_ _11\"></span>accantoname<span class=\"_ _0\"></span>nti <span class=\"_ _11\"></span>richiedono <span class=\"_ _12\"></span>l\u2019uso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>stime. <span class=\"_ _11\"></span>In <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ircostanze <span class=\"_ _12\"></span>estremamente <span class=\"_ _11\"></span>ra<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>pu<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _11\"></span>essere <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _11\"></span>una stima <span class=\"_ _11\"></span>attendibile, <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>una <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>pu\u00f2 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _11\"></span>attendib<span class=\"_ _0\"></span>ilmente <span class=\"_ _11\"></span>determ<span class=\"_ _0\"></span>inata <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _11\"></span>\u00e8 descritta come una pass<span class=\"_ _0\"></span>ivit\u00e0 potenziale.<span class=\"_ _0\"></span> L\u2019accantonamento <span class=\"_ _12\"></span>ai <span class=\"_ _11\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>risc<span class=\"_ _0\"></span>hi <span class=\"_ _11\"></span>ed <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>effettuato <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>ammontare <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>rappresenti <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>migliore <span class=\"_ _11\"></span>stima <span class=\"_ _12\"></span>possibile della <span class=\"_ _12\"></span>sp<span class=\"_ _0\"></span>esa <span class=\"_ _13\"></span>necess<span class=\"_ _0\"></span>aria <span class=\"_ _12\"></span>per <span class=\"_ _13\"> </span>liqui<span class=\"_ _0\"></span>dare <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _13\"></span>obbligazione <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>sistente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>tiene <span class=\"_ _13\"></span>in considerazione <span class=\"_ _7d\"> </span>i <span class=\"_ _74\"> </span>rischi <span class=\"_ _7d\"> </span>e <span class=\"_ _7d\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _7d\"> </span>incertezze <span class=\"_ _7d\"> </span>che <span class=\"_ _74\"> </span>inevitabilm<span class=\"_ _0\"></span>ente <span class=\"_ _7d\"> </span>circondano <span class=\"_ _7d\"> </span>mo<span class=\"_ _0\"></span>lti <span class=\"_ _49\"> </span>f<span class=\"_ _0\"></span>atti <span class=\"_ _7d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _7d\"> </span>circostanze. <span class=\"_ _7d\"> </span>L\u2019<span class=\"_ _0\"></span>importo<span class=\"_ _0\"></span> dell\u2019accantonamento <span class=\"_ _0\"></span>riflette <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>eventi fut<span class=\"_ _0\"></span>uri ch<span class=\"_ _0\"></span>e poss<span class=\"_ _0\"></span>ono condi<span class=\"_ _0\"></span>zionare l<span class=\"_ _0\"></span>\u2019ammontare <span class=\"_ _0\"></span>richiesto pe<span class=\"_ _0\"></span>r est<span class=\"_ _0\"></span>inguere un\u2019obbligazione se v<span class=\"_ _0\"></span>i \u00e8 una sufficiente evidenza oggett<span class=\"_ _0\"></span>iva che q<span class=\"_ _0\"></span>uesti si verificheranno<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>Una v<span class=\"_ _0\"></span>olta <span class=\"_ _0\"></span>determinata <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a m<span class=\"_ _0\"></span>igliore <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>possibi<span class=\"_ _0\"></span>le de<span class=\"_ _0\"></span>lla s<span class=\"_ _0\"></span>pesa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ecessaria <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>liquidare <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>obbligazione <span class=\"_ _0\"></span>esist<span class=\"_ _0\"></span>ente alla data di <span class=\"_ _3\"></span>riferimento del bi<span class=\"_ _3\"></span>lan<span class=\"_ _0\"></span>cio, viene <span class=\"_ _3\"></span>determin<span class=\"_ _0\"></span>ato il <span class=\"_ _3\"></span>valore attuale dell\u2019accantonamento, nel caso in <span class=\"_ _3\"></span>cui l\u2019effetto del valore attuale del dena<span class=\"_ _0\"></span>ro sia un aspe<span class=\"_ _0\"></span>tto rilevante.<span class=\"_ _1c4\"> </span>Ricavi da contratti co<span class=\"_ _0\"></span>n i clienti  I ricavi da contratt<span class=\"_ _0\"></span>i con i clienti sono rilev<span class=\"_ _0\"></span>ati quando si verifica<span class=\"_ _0\"></span>no le seguenti con<span class=\"_ _0\"></span>dizioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stato identificato il co<span class=\"_ _0\"></span>ntratto con il cliente;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sono state identificate le o<span class=\"_ _0\"></span>bbligazion<span class=\"_ _0\"></span>i contrattuali (\u201cperforma<span class=\"_ _0\"></span>nce obligations<span class=\"_ _0\"></span>\u201d) contenute nel c<span class=\"_ _0\"></span>ontratto; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stato determinato il p<span class=\"_ _0\"></span>rezzo; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il prezzo \u00e8 stato allocat<span class=\"_ _0\"></span>o alle singole obbligazi<span class=\"_ _0\"></span>oni contrattua<span class=\"_ _0\"></span>li contenute nel cont<span class=\"_ _0\"></span>ratto; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stata soddisfatta l\u2019obbl<span class=\"_ _0\"></span>igazione contrattua<span class=\"_ _0\"></span>le contenuta nel co<span class=\"_ _0\"></span>ntratto. </span></span>Il <span class=\"_ _14\"> </span>Gruppo  rileva  i <span class=\"_ _14\"> </span>ricavi  da  contratti  con <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>clienti  quando  (o  man <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ano  che)  adempie <span class=\"_ _14\"> </span>l'obbligazione  contrattuale trasferendo <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>cliente <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>bene <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>rvizio <span class=\"_ _12\"></span>(ossia <span class=\"_ _12\"></span>l'attivit\u00e0) <span class=\"_ _13\"></span>promesso. <span class=\"_ _12\"></span>L'attivit\u00e0 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>trasferita <span class=\"_ _12\"></span>quando <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>man <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ano <span class=\"_ _12\"></span>che) <span class=\"_ _12\"></span>il cliente ne acquisisce il c<span class=\"_ _0\"></span>ontrollo. Il Gruppo <span class=\"_ _3\"></span>trasferisce il controllo del bene o <span class=\"_ _3\"></span>servizio nel corso del tempo, <span class=\"_ _3\"></span>e pertanto <span class=\"_ _3\"></span>adempie l'obbligazi<span class=\"_ _0\"></span>one contrattuale e rileva i ricavi nel co<span class=\"_ _0\"></span>rso del tempo, se \u00e8 so<span class=\"_ _0\"></span>ddisfatto uno de<span class=\"_ _0\"></span>i seguenti criteri:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _78\"> </span>clie<span class=\"_ _0\"></span>nte <span class=\"_ _15\"> </span>simultane<span class=\"_ _0\"></span>amente <span class=\"_ _15\"> </span>riceve <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>ut<span class=\"_ _0\"></span>ilizza <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>benefici <span class=\"_ _15\"> </span>deriv<span class=\"_ _0\"></span>anti <span class=\"_ _78\"> </span>da<span class=\"_ _0\"></span>lla <span class=\"_ _15\"> </span>prestazio<span class=\"_ _0\"></span>ne <span class=\"_ _15\"> </span>dell'entit\u00e0 <span class=\"_ _15\"> </span>man <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ano <span class=\"_ _15\"> </span>che </span></span>quest'ultima la eff<span class=\"_ _0\"></span>ettua; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la prestazio<span class=\"_ _0\"></span>ne de<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o crea<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>a l'attivit<span class=\"_ _0\"></span>\u00e0 (<span class=\"_ _0\"></span>per ese<span class=\"_ _0\"></span>mpio, l<span class=\"_ _0\"></span>avori i<span class=\"_ _0\"></span>n cor<span class=\"_ _0\"></span>so) ch<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lla man<span class=\"_ _0\"></span> mano </span></span>che l'attivit\u00e0 \u00e8 creata o mig<span class=\"_ _0\"></span>liorata; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la prestazione del Gruppo <span class=\"_ _3\"></span>non crea un'attivit\u00e0 che presenta un uso <span class=\"_ _3\"></span>alternativo per il Gruppo e <span class=\"_ _3\"></span>il Gruppo ha il<span class=\"_ _3\"></span> diritto </span></span>esigibile al pagament<span class=\"_ _0\"></span>o della prestazione complet<span class=\"_ _0\"></span>ata fino alla data<span class=\"_ _0\"></span> considerata.<span class=\"_ _0\"></span> Se <span class=\"_ _13\"></span>l\u2019obbligazione <span class=\"_ _13\"></span>contrattuale <span class=\"_ _17\"> </span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>adempiuta <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>corso <span class=\"_ _13\"> </span>del <span class=\"_ _13\"></span>tempo, <span class=\"_ _13\"></span>l\u2019obbl<span class=\"_ _0\"></span>igazione <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntrattuale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>adempiuta <span class=\"_ _13\"> </span>in <span class=\"_ _13\"></span>un determinato <span class=\"_ _3\"></span>momento. <span class=\"_ _3\"></span>In <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>caso, <span class=\"_ _2\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>rileva <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>ricavo <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>cliente <span class=\"_ _3\"></span>acquisisce i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>dell\u2019attivit\u00e0 promessa. Il <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _17\"> </span>contrattua<span class=\"_ _0\"></span>le <span class=\"_ _17\"> </span>incluso <span class=\"_ _17\"> </span>nel <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>ontratto <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>cliente <span class=\"_ _17\"> </span>pu\u00f2 <span class=\"_ _17\"> </span>includere <span class=\"_ _17\"> </span>importi <span class=\"_ _17\"> </span>fissi, <span class=\"_ _17\"> </span>im<span class=\"_ _0\"></span>porti <span class=\"_ _13\"></span>va<span class=\"_ _0\"></span>riabili <span class=\"_ _17\"> </span>oppure entrambi. <span class=\"_ _17\"> </span>Se <span class=\"_ _17\"> </span>il <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _17\"> </span>contrattua<span class=\"_ _0\"></span>le <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>importo <span class=\"_ _17\"> </span>variabile <span class=\"_ _17\"> </span>(es. <span class=\"_ _17\"> </span>sconti, <span class=\"_ _17\"> </span>concessio<span class=\"_ _0\"></span>ni <span class=\"_ _17\"> </span>sul <span class=\"_ _17\"> </span>prezzo, <span class=\"_ _17\"> </span>incentivi, penalit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>analoghi), <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>provvede <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stimare <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>avr\u00e0 <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cambio del <span class=\"_ _17\"> </span>trasferimento <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>cliente <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>beni <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>servizi <span class=\"_ _17\"> </span>promessi. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>prezzo <span class=\"_ _17\"> </span>dell\u2019operazione <span class=\"_ _17\"> </span>l\u2019impor<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>del corrispettivo <span class=\"_ _11\"></span>variabile <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>timato <span class=\"_ _11\"></span>solo <span class=\"_ _11\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>altame<span class=\"_ _0\"></span>nte <span class=\"_ _11\"></span>probabile <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>quando <span class=\"_ _0\"></span>succ<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ivamente <span class=\"_ _11\"></span>sar\u00e0 <span class=\"_ _0\"></span>risolta l'incertezza <span class=\"_ _0\"></span>associata <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l cor<span class=\"_ _0\"></span>rispettivo <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iabile no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>verif<span class=\"_ _0\"></span>ichi un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>significativo <span class=\"_ _11\"></span>aggiustamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ribasso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell'importo <span class=\"_ _0\"></span>dei ricavi cumulati rilevat<span class=\"_ _0\"></span>i. Nel <span class=\"_ _3\"></span>caso in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cui il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>abbia il<span class=\"_ _3\"></span> diritto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ricevere <span class=\"_ _3\"></span>un corrispettivo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>di beni <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>servizi <span class=\"_ _3\"></span>trasf<span class=\"_ _0\"></span>eriti <span class=\"_ _3\"></span>al clien<span class=\"_ _3\"></span>te,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo rileva un\u2019attivit\u00e0 derivante da contratti con i <span class=\"_ _3\"></span>clienti<span class=\"_ _0\"></span>. In <span class=\"_ _3\"></span>caso di obbligazione a trasferire al cliente beni e <span class=\"_ _3\"></span>servi<span class=\"_ _0\"></span>zi per i <span class=\"_ _3\"></span>quali<span class=\"_ _0\"></span> \u00e8 stato ricevuto un corris<span class=\"_ _0\"></span>pettivo dal cliente<span class=\"_ _0\"></span>, il Gruppo ri<span class=\"_ _0\"></span>leva una passivit\u00e0 der<span class=\"_ _0\"></span>ivante da contratti <span class=\"_ _0\"></span>con i clienti.<span class=\"_ _1c4\"> </span>I costi incrementali <span class=\"_ _0\"></span>per l\u2019otteni<span class=\"_ _0\"></span>mento dei contratti con i cl<span class=\"_ _0\"></span>ienti <span class=\"_ _0\"></span>sono contabilizzati c<span class=\"_ _0\"></span>ome attivit\u00e0 e<span class=\"_ _0\"></span> ammortizzati <span class=\"_ _0\"></span>lungo la durata <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _17\"> </span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>recupero. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sti <span class=\"_ _17\"> </span>incrementa<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>l'ottenimento<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>del contratto sono i costi che il Gru<span class=\"_ _0\"></span>ppo sostiene per ottenere il con<span class=\"_ _0\"></span>tratto con il cliente e che non avrebbe sost<span class=\"_ _0\"></span>enuto se non avesse <span class=\"_ _0\"></span>otte<span class=\"_ _0\"></span>nuto <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>l'otteniment<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>arebbero <span class=\"_ _0\"></span>stati <span class=\"_ _11\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>contratto non <span class=\"_ _13\"></span>fosse <span class=\"_ _13\"> </span>stato <span class=\"_ _17\"> </span>ottenuto <span class=\"_ _12\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>essere <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>levati <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _13\"></span>costo <span class=\"_ _17\"> </span>nel <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>so<span class=\"_ _0\"></span>stenuti, <span class=\"_ _17\"> </span>a <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>siano esplicitamente addebit<span class=\"_ _0\"></span>abili al cliente anche qua<span class=\"_ _0\"></span>lora il contratto n<span class=\"_ _0\"></span>on sia ottenuto. I <span class=\"_ _11\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>soste<span class=\"_ _0\"></span>nuti <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>l\u2019adem<span class=\"_ _0\"></span>pimento <span class=\"_ _11\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>clienti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>capitalizzati <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>ammort<span class=\"_ _0\"></span>izzati <span class=\"_ _12\"></span>lungo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a durata <span class=\"_ _3\"></span>del contratto <span class=\"_ _3\"></span>sottostante<span class=\"_ _0\"></span> solo <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>costi non <span class=\"_ _3\"></span>rientrano <span class=\"_ _3\"></span>nell'ambito di a<span class=\"_ _3\"></span>pplicazione di <span class=\"_ _3\"></span>un al<span class=\"_ _3\"></span>tro principio <span class=\"_ _3\"></span>contabile<span class=\"_ _1c4\"> </span>(ad <span class=\"_ _11\"></span>esempio <span class=\"_ _11\"></span>IAS <span class=\"_ _0\"></span>2 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Rimanenze, <span class=\"_ _11\"></span>IAS <span class=\"_ _11\"></span>16 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _11\"></span>Imm<span class=\"_ _0\"></span>obili, <span class=\"_ _0\"></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>macchinari <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>38 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Attivit\u00e0 <span class=\"_ _11\"></span>immateriali) <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano tutte le seguenti condiz<span class=\"_ _0\"></span>ioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _17\"> </span>costi <span class=\"_ _14\"> </span>sono <span class=\"_ _14\"> </span>direttamente <span class=\"_ _17\"> </span>cor<span class=\"_ _0\"></span>relati <span class=\"_ _14\"> </span>al <span class=\"_ _17\"> </span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _17\"> </span>o  ad <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>contratto  previsto, <span class=\"_ _17\"> </span>che <span class=\"_ _14\"> </span>l'entit\u00e0 <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>u\u00f2 <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>dividuare <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span>llo </span></span>specifico; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>consenton<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>all'ent<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>disporre <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>nuove <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>maggiori <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>isorse <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>utilizzare <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>adempiere <span class=\"_ _11\"></span>(o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntinuare <span class=\"_ _11\"></span>ad </span></span>adempiere) alle obbligaz<span class=\"_ _0\"></span>ioni in f<span class=\"_ _0\"></span>uturo;<span class=\"_ _1c4\"> </span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si prevede che tali c<span class=\"_ _0\"></span>osti saranno recupe<span class=\"_ _0\"></span>rati.<span class=\"_ _1c4\"> </span></span></span>Proventi da leasing op<span class=\"_ _0\"></span>erativi I pro<span class=\"_ _3\"></span>venti derivanti <span class=\"_ _3\"></span>da leasing operativi <span class=\"_ _3\"></span>sono rilevati come <span class=\"_ _3\"></span>ricavi a <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>costanti lungo la <span class=\"_ _3\"></span>durata del <span class=\"_ _3\"></span>leasing. Gli <span class=\"_ _3\"></span>incentivi ai leasing sono rilevat<span class=\"_ _0\"></span>i come parte integra<span class=\"_ _0\"></span>nte dei proventi totali <span class=\"_ _0\"></span>del leasing lungo l<span class=\"_ _0\"></span>a durata del lea<span class=\"_ _0\"></span>sing. Contributi pubblici al<span class=\"_ _0\"></span>la ricerca I contributi pubblici son<span class=\"_ _0\"></span>o rilevati a conto economico co<span class=\"_ _0\"></span>me proven<span class=\"_ _0\"></span>to quando il contributo pubb<span class=\"_ _0\"></span>lico diventa esi<span class=\"_ _0\"></span>gibile.<span class=\"_ _0\"></span> Riconoscimento dei cost<span class=\"_ _0\"></span>i I costi sono rilevati a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico secondo il principio della <span class=\"_ _0\"></span>competenza.<span class=\"_ _0\"></span> Proventi e oneri finanz<span class=\"_ _0\"></span>iari I proventi e <span class=\"_ _0\"></span>gli oner<span class=\"_ _0\"></span>i finanz<span class=\"_ _0\"></span>iari sono <span class=\"_ _0\"></span>iscritti a <span class=\"_ _0\"></span>conto econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>per competenza <span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>ono i p<span class=\"_ _0\"></span>roventi da <span class=\"_ _0\"></span>cessione <span class=\"_ _0\"></span>delle partecipazioni valutate a equ<span class=\"_ _0\"></span>ity.<span class=\"_ _1c4\"> </span>In <span class=\"_ _11\"></span>particolare, <span class=\"_ _11\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>interessi <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>passivi <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>rilevati <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>applicazione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mpetenza <span class=\"_ _11\"></span>tem<span class=\"_ _0\"></span>porale, <span class=\"_ _11\"></span>sulla base  dell\u2019importo <span class=\"_ _14\"> </span>finanziato  e  del <span class=\"_ _17\"> </span>tass<span class=\"_ _0\"></span>o  di <span class=\"_ _17\"> </span>inte<span class=\"_ _0\"></span>resse  effettivo  applicabile, <span class=\"_ _17\"> </span>ch<span class=\"_ _0\"></span>e  rappresenta  il <span class=\"_ _14\"> </span>tasso  che <span class=\"_ _14\"> </span>sconta  gli incassi/pagamenti <span class=\"_ _13\"></span>futur<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>stimati <span class=\"_ _13\"></span>lungo <span class=\"_ _13\"> </span>la <span class=\"_ _13\"></span>vita <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>esa <span class=\"_ _13\"></span>dell\u2019attivit<span class=\"_ _0\"></span>\u00e0/passivit\u00e0 <span class=\"_ _13\"></span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>riportar<span class=\"_ _0\"></span>li <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>carico<span class=\"_ _0\"></span> contabile dell\u2019attivit\u00e0 stess<span class=\"_ _0\"></span>a. Imposte sul reddito d<span class=\"_ _0\"></span>\u2019esercizio<span class=\"_ _0\"></span> L'onere <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _11\"></span>dell\u2019esercizio <span class=\"_ _11\"></span>comprende <span class=\"_ _11\"></span>l'onere <span class=\"_ _11\"></span>fiscale <span class=\"_ _11\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>l'onere <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _11\"></span>differito. <span class=\"_ _11\"></span>Le <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _11\"></span>sul <span class=\"_ _11\"></span>reddito <span class=\"_ _0\"></span>sono rilevate a <span class=\"_ _0\"></span>conto eco<span class=\"_ _0\"></span>nomico, f<span class=\"_ _0\"></span>atta <span class=\"_ _0\"></span>eccezione pe<span class=\"_ _0\"></span>r que<span class=\"_ _0\"></span>lle relative<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>direttame<span class=\"_ _0\"></span>nte nel pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _0\"></span>netto che sono contabilizzate<span class=\"_ _0\"></span> nello stess<span class=\"_ _0\"></span>o. Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>correnti <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>ppresenta<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stima <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>ll'importo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _2\"></span>dovute<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>calcolate <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _3\"></span>imponibile di <span class=\"_ _78\"> </span>eserciz<span class=\"_ _0\"></span>io, <span class=\"_ _15\"> </span>determinato <span class=\"_ _15\"> </span>applicand<span class=\"_ _0\"></span>o <span class=\"_ _78\"> </span>le <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>iquote <span class=\"_ _15\"> </span>fiscali <span class=\"_ _15\"> </span>vigenti <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>sostanzial<span class=\"_ _0\"></span>mente <span class=\"_ _78\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _15\"> </span>vigore <span class=\"_ _15\"> </span>alla <span class=\"_ _78\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>chiusura dell\u2019esercizio ed eventual<span class=\"_ _0\"></span>i rettifiche all'importo re<span class=\"_ _0\"></span>lativo agli eser<span class=\"_ _0\"></span>cizi precedenti. Le <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _12\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>stanz<span class=\"_ _0\"></span>iate <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _12\"></span>patrim<span class=\"_ _0\"></span>oniale, <span class=\"_ _12\"></span>calcolando <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>temporanee <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>valori contabili <span class=\"_ _11\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _11\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>bilancio <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>corrisp<span class=\"_ _0\"></span>ondenti <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>riconosciuti <span class=\"_ _12\"></span>ai <span class=\"_ _11\"></span>fini <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali. <span class=\"_ _12\"></span>Le <span class=\"_ _11\"></span>imposte differite <span class=\"_ _78\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _78\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _78\"> </span>st<span class=\"_ _0\"></span>anziate <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>seguenti <span class=\"_ _15\"> </span>differenze <span class=\"_ _15\"> </span>tem<span class=\"_ _0\"></span>poranee: <span class=\"_ _15\"> </span>rilevazione <span class=\"_ _15\"> </span>iniziale <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>o <span class=\"_ _78\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _15\"> </span>in un'operazione  diversa  dal<span class=\"_ _0\"></span>l'aggregazione  az<span class=\"_ _0\"></span>iendale  che  non  inf<span class=\"_ _0\"></span>luenza  n\u00e9  l'utile  (o  perdita)<span class=\"_ _0\"></span>  contabile  n\u00e9  il  redd<span class=\"_ _0\"></span>ito imponibile (o <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ita fiscale), <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>onch\u00e9 le <span class=\"_ _0\"></span>differenze <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>investim<span class=\"_ _0\"></span>enti in s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>controllat<span class=\"_ _0\"></span>e e <span class=\"_ _0\"></span>a contr<span class=\"_ _0\"></span>ollo cong<span class=\"_ _0\"></span>iunto nella m<span class=\"_ _0\"></span>isura <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i \u00e8 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>robabile <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>preve<span class=\"_ _0\"></span>dibile <span class=\"_ _0\"></span>futuro,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tem<span class=\"_ _0\"></span>poranea <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riverser\u00e0. <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>noltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo non <span class=\"_ _12\"></span>rileva <span class=\"_ _13\"> </span>le <span class=\"_ _13\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>fisc<span class=\"_ _0\"></span>ali <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ifferite <span class=\"_ _12\"></span>der<span class=\"_ _0\"></span>ivanti <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ilevazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>inizia<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>dell'avvi<span class=\"_ _0\"></span>amento. <span class=\"_ _13\"></span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _13\"></span>per<span class=\"_ _1c4\"> </span>imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutate <span class=\"_ _11\"></span>utilizzando <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>liquote <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>prevede <span class=\"_ _0\"></span>sarann<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>appl<span class=\"_ _0\"></span>icabili <span class=\"_ _0\"></span>nell'esercizio <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>sar\u00e0 realizzata l'attivit\u00e0 <span class=\"_ _3\"></span>o sar\u00e0 <span class=\"_ _3\"></span>estinta la <span class=\"_ _3\"></span>passivit\u00e0 a <span class=\"_ _3\"></span>cui si <span class=\"_ _3\"></span>riferiscono, sulla <span class=\"_ _3\"></span>base delle <span class=\"_ _3\"></span>aliquote fiscali stabilite <span class=\"_ _3\"></span>da provvedimenti in <span class=\"_ _11\"></span>vigore <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>vigore <span class=\"_ _11\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>chiusu<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _11\"></span>Le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>imposte <span class=\"_ _11\"></span>differite<span class=\"_ _0\"></span> sono <span class=\"_ _17\"> </span>compensate <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>presenza <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>diritto <span class=\"_ _17\"> </span>legalmente <span class=\"_ _17\"> </span>eserci<span class=\"_ _0\"></span>tabile <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>compensare <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _17\"> </span>correnti <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>le passivit\u00e0 <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _0\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>imposte <span class=\"_ _11\"></span>differite <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>imposte <span class=\"_ _11\"></span>sul <span class=\"_ _0\"></span>reddito <span class=\"_ _11\"></span>applicate dalla <span class=\"_ _3\"></span>medesima <span class=\"_ _3\"></span>autori<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>sullo <span class=\"_ _3\"></span>stesso <span class=\"_ _3\"></span>soggetto <span class=\"_ _2\"></span>pass<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>d'imposta <span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oggetti <span class=\"_ _3\"></span>passivi <span class=\"_ _3\"></span>d'imposta <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>versi <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>intendono regolare <span class=\"_ _1f\"> </span>le <span class=\"_ _16\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _16\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>fiscali <span class=\"_ _1f\"> </span>correnti <span class=\"_ _1f\"> </span>su <span class=\"_ _1f\"> </span>base <span class=\"_ _1f\"> </span>netta, <span class=\"_ _16\"> </span>o <span class=\"_ _1f\"> </span>realizzare <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>regolare <span class=\"_ _1f\"> </span>le <span class=\"_ _16\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 contemporaneamente.<span class=\"_ _1c4\"> </span>Le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>imposte <span class=\"_ _11\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>rilevate <span class=\"_ _11\"></span>nella <span class=\"_ _11\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>sia <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>isponibile <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>reddito <span class=\"_ _11\"></span>impon<span class=\"_ _0\"></span>ibile futuro <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ossano <span class=\"_ _11\"></span>essere <span class=\"_ _0\"></span>utilizz<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>tali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Il <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erite <span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>rivisto ad <span class=\"_ _11\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>chi<span class=\"_ _0\"></span>usura <span class=\"_ _12\"></span>dell\u2019esercizio <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>vien<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>ridotto <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _11\"></span>pro<span class=\"_ _0\"></span>babile <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _12\"></span>beneficio<span class=\"_ _0\"></span> fiscale <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>realizzabile. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>ulteriori <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>reddito <span class=\"_ _0\"></span>risultanti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>dividendi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabilizzate nel momento in cui viene <span class=\"_ _0\"></span>rilevata la pass<span class=\"_ _0\"></span>ivit\u00e0 per il pagamento del <span class=\"_ _0\"></span>dividendo. In <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>resenza <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>incertezze <span class=\"_ _12\"></span>nell\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>normativa <span class=\"_ _12\"></span>fiscale: <span class=\"_ _12\"></span>(i) <span class=\"_ _12\"></span>nei <span class=\"_ _12\"></span>casi <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>ritiene <span class=\"_ _12\"></span>probabile <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>l\u2019a<span class=\"_ _0\"></span>utorit\u00e0 fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il t<span class=\"_ _0\"></span>rattamento <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>incerto, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>l reddit<span class=\"_ _0\"></span>o (<span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>e/o <span class=\"_ _0\"></span>differite) <span class=\"_ _0\"></span>sono det<span class=\"_ _0\"></span>erminate in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>attamento <span class=\"_ _11\"></span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>plicato <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>prevede <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>applica<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>sede <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ichiaraz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>redditi; <span class=\"_ _11\"></span>(ii) <span class=\"_ _11\"></span>nei <span class=\"_ _11\"></span>casi <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i ritiene <span class=\"_ _15\"> </span>non <span class=\"_ _16\"> </span>probabil<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>che <span class=\"_ _16\"> </span>l\u2019a<span class=\"_ _0\"></span>utorit\u00e0 <span class=\"_ _15\"> </span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>acc<span class=\"_ _0\"></span>etti <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>tr<span class=\"_ _0\"></span>atta<span class=\"_ _0\"></span>mento <span class=\"_ _15\"> </span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>incerto, <span class=\"_ _16\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>inc<span class=\"_ _0\"></span>ertezza <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _16\"> </span>rifless<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>nella determinazione delle imposte<span class=\"_ _0\"></span> sul reddito (corrent<span class=\"_ _0\"></span>i e/o differite<span class=\"_ _0\"></span>) da rilevare in bila<span class=\"_ _0\"></span>ncio.<span class=\"_ _1c4\"> </span>Dividendi ricevut<span class=\"_ _0\"></span>i / distribuiti I <span class=\"_ _0\"></span>dividendi <span class=\"_ _11\"></span>ricevuti <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>abilizzati <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>secondo <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>princip<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>della <span class=\"_ _11\"></span>competen<span class=\"_ _0\"></span>za, <span class=\"_ _0\"></span>ossia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>in cui <span class=\"_ _11\"></span>sorge <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>relativ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>edito, <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>delibera <span class=\"_ _11\"></span>ass<span class=\"_ _0\"></span>embleare <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>distr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>dividendi <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _11\"></span>della societ\u00e0 partecipata.<span class=\"_ _0\"></span> I <span class=\"_ _17\"> </span>dividendi <span class=\"_ _17\"> </span>distribuiti <span class=\"_ _17\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>rappresentati <span class=\"_ _17\"> </span>come <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ovimento <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _17\"> </span>netto <span class=\"_ _17\"> </span>nell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>approvat<span class=\"_ _0\"></span>i dall\u2019assemblea deg<span class=\"_ _0\"></span>li azionisti. Utile per azione L\u2019utile <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>azione <span class=\"_ _11\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>calcolato <span class=\"_ _11\"></span>divide<span class=\"_ _0\"></span>ndo <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>risultato<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>netto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rtinenza <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>media <span class=\"_ _11\"></span>ponderata <span class=\"_ _12\"></span>delle azioni ordinarie in circol<span class=\"_ _0\"></span>azione durante l<span class=\"_ _0\"></span>\u2019esercizio, escludendo <span class=\"_ _0\"></span>le azioni propr<span class=\"_ _0\"></span>ie. L\u2019utile <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>diluit<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcolato <span class=\"_ _0\"></span>dividendo <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>tinenza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la m<span class=\"_ _0\"></span>edia <span class=\"_ _0\"></span>ponderata <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>azioni ordinarie i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>circolazione <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>l\u2019eserciz<span class=\"_ _0\"></span>io, esc<span class=\"_ _0\"></span>ludendo le <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>proprie. <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>del ca<span class=\"_ _0\"></span>lcolo <span class=\"_ _0\"></span>dell\u2019utile <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>diluito, la <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>edia <span class=\"_ _12\"></span>ponderata <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>circolazione <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>modif<span class=\"_ _0\"></span>icata <span class=\"_ _12\"></span>assumend<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>l\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>tutti <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>assegnatari <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> diritti che potenzialmente hanno effetto diluitivo, <span class=\"_ _3\"></span>ove esistenti, mentre il risultato di pertinenza del <span class=\"_ _3\"></span>Gruppo \u00e8 rettificato per tener conto di eventua<span class=\"_ _0\"></span>li effetti, al netto<span class=\"_ _0\"></span> delle imposte, de<span class=\"_ _0\"></span>ll\u2019esercizio di detti d<span class=\"_ _0\"></span>iritti. Azioni proprie La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _11\"></span>detiene az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>portafoglio. <span class=\"_ _0\"></span>Le <span class=\"_ _11\"></span>azioni <span class=\"_ _0\"></span>proprie <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>contabilizz<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>secondo <span class=\"_ _11\"></span>i <span class=\"_ _0\"></span>criteri <span class=\"_ _11\"></span>definiti <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> 32, che stabilisce che <span class=\"_ _3\"></span>le azio<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>i proprie devono <span class=\"_ _3\"></span>ess<span class=\"_ _0\"></span>ere dedotte <span class=\"_ _3\"></span>dal patrimonio netto e che non <span class=\"_ _3\"></span>deve essere rilevato <span class=\"_ _3\"></span>alcun utile <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rdita <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>l'acquisto, <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>vendita, <span class=\"_ _12\"></span>l'emissione <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ancellazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>tal<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>azioni. <span class=\"_ _11\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _12\"></span>pagato <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>icevuto viene <span class=\"_ _12\"></span>rilevato <span class=\"_ _13\"></span>direttam<span class=\"_ _0\"></span>ente <span class=\"_ _12\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>patrimonio <span class=\"_ _13\"></span>netto. <span class=\"_ _12\"></span>La <span class=\"_ _13\"></span>r<span class=\"_ _0\"></span>iserva <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>azioni <span class=\"_ _13\"></span>proprie <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>inclusa <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>voce <span class=\"_ _12\"></span>\"altre <span class=\"_ _13\"></span>riserve\" <span class=\"_ _13\"></span>del patrimonio netto.<span class=\"_ _0\"></span> Settori operativi Un settore operativo \u00e8 un<span class=\"_ _0\"></span>a componente di un\u2019ent<span class=\"_ _0\"></span>it\u00e0:  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">che intraprende attivit\u00e0 <span class=\"_ _0\"></span>imprenditoriali gene<span class=\"_ _0\"></span>ratrici di ricavi e <span class=\"_ _0\"></span>di costi (c<span class=\"_ _0\"></span>ompresi ricavi e costi r<span class=\"_ _0\"></span>iguardanti ope<span class=\"_ _0\"></span>razioni </span></span>con altre componenti de<span class=\"_ _0\"></span>lla medesima entit\u00e0); <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i  cui  risultati  operativi  sono  rivisti  period<span class=\"_ _0\"></span>icamente  dal  pi\u00f9  alto  livello  decisionale  operativo  dell\u2019ent<span class=\"_ _0\"></span>it\u00e0  ai  fini </span></span>dell\u2019adozione di decision<span class=\"_ _0\"></span>i in merito alle ri<span class=\"_ _0\"></span>sorse da allocare al s<span class=\"_ _0\"></span>ettore e della va<span class=\"_ _0\"></span>lutazione dei risu<span class=\"_ _0\"></span>ltati; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">per la quale sono dispon<span class=\"_ _0\"></span>ibili informazioni finanz<span class=\"_ _0\"></span>iarie separate.<span class=\"_ _1c4\"> </span></span></span>Si rimanda alla nota 37 pe<span class=\"_ _0\"></span>r l\u2019informativa re<span class=\"_ _0\"></span>lativa all\u2019informativ<span class=\"_ _0\"></span>a di s<span class=\"_ _0\"></span>ettore.<span class=\"_ _1c4\"> </span>Stime e assunzioni La <span class=\"_ _11\"></span>pred<span class=\"_ _0\"></span>isposizione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _11\"></span>bi<span class=\"_ _0\"></span>lanci <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ichiede <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>amministratori <span class=\"_ _12\"></span>l\u2019applicazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipi <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>metodologie <span class=\"_ _12\"></span>contabili<span class=\"_ _0\"></span> che, <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>talune <span class=\"_ _13\"></span>circost<span class=\"_ _0\"></span>anze, <span class=\"_ _12\"></span>si <span class=\"_ _13\"></span>fo<span class=\"_ _0\"></span>ndano <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alutazioni <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>stime <span class=\"_ _13\"></span>difficili <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>oggettive, <span class=\"_ _13\"></span>basate <span class=\"_ _13\"></span>sull\u2019e<span class=\"_ _0\"></span>sperienza <span class=\"_ _13\"></span>storica <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>su<span class=\"_ _0\"></span> assunzioni che sono di volt<span class=\"_ _0\"></span>a in volta conside<span class=\"_ _0\"></span>rate ragionevoli e r<span class=\"_ _0\"></span>ealistiche in f<span class=\"_ _0\"></span>unzione delle relat<span class=\"_ _0\"></span>ive circostanze. L\u2019applicazione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>assunzioni <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>nfluenza <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>importi <span class=\"_ _12\"></span>riportati <span class=\"_ _11\"></span>ne<span class=\"_ _0\"></span>gli <span class=\"_ _12\"></span>schemi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>bilancio, <span class=\"_ _12\"></span>quali <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _12\"></span>della situazione <span class=\"_ _12\"></span>patrimonia<span class=\"_ _0\"></span>le-finanziaria, <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>economico <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo, <span class=\"_ _12\"></span>il rendiconto <span class=\"_ _3\"></span>finanziario, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>l\u2019informativa <span class=\"_ _3\"></span>fornita. <span class=\"_ _3\"></span>I <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>isultati <span class=\"_ _3\"></span>finali <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>uali <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>utilizzate le suddette stime e assunzioni, potrebbero differire, anche significativamente<span class=\"_ _0\"></span>, da <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>uelli riportati nei bilanci che rilevano gli <span class=\"_ _17\"> </span>eff<span class=\"_ _0\"></span>etti <span class=\"_ _14\"> </span>del <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>anifestarsi  dell\u2019evento <span class=\"_ _17\"> </span>ogg<span class=\"_ _0\"></span>etto <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>stima, <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>usa  dell\u2019i<span class=\"_ _3\"></span>ncerte<span class=\"_ _0\"></span>zza <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>caratterizza  le <span class=\"_ _17\"> </span>assunzioni  e <span class=\"_ _17\"> </span>le condizioni sulle quali si b<span class=\"_ _0\"></span>asano le stim<span class=\"_ _0\"></span>e. Le aree <span class=\"_ _3\"></span>che richiedono pi\u00f9 di al<span class=\"_ _3\"></span>tre una maggiore soggettivit\u00e0 da parte <span class=\"_ _3\"></span>degli amministratori nell\u2019elaborazione delle stime e <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>cambiamento <span class=\"_ _3\"></span>nelle <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>dizioni <span class=\"_ _3\"></span>sottostanti l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>assunzioni <span class=\"_ _3\"></span>utilizzate <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>avere u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>significativo sui risultati finanziari de<span class=\"_ _0\"></span>l Gruppo s<span class=\"_ _0\"></span>ono le seguenti: a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>Riduzione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>valore <span class=\"_ _13\"></span>degli <span class=\"_ _12\"></span>immobili, <span class=\"_ _12\"></span>impi<span class=\"_ _0\"></span>anti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _12\"></span>immateria<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>vita <span class=\"_ _12\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _12\"></span>definita: <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>immobili,<span class=\"_ _0\"></span> impianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinar<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _11\"></span>immateriali <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _11\"></span>definita <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>oggetto <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ifica <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>fine <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>accertare <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> sia verificata <span class=\"_ _3\"></span>una perdita <span class=\"_ _3\"></span>di valore quan<span class=\"_ _3\"></span>do sussistono indicatori che <span class=\"_ _3\"></span>facciano prevedere <span class=\"_ _3\"></span>difficolt\u00e0 per <span class=\"_ _3\"></span>il recupero <span class=\"_ _3\"></span>del relativo valore n<span class=\"_ _0\"></span>etto contabile t<span class=\"_ _0\"></span>ramite l\u2019uso. <span class=\"_ _0\"></span>La verifica de<span class=\"_ _0\"></span>ll\u2019esistenza dei s<span class=\"_ _0\"></span>uddetti indicatori r<span class=\"_ _0\"></span>ichiede da parte de<span class=\"_ _0\"></span>gli amministratori <span class=\"_ _17\"> </span>l\u2019esercizio <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>va<span class=\"_ _0\"></span>lutazioni <span class=\"_ _17\"> </span>soggettive <span class=\"_ _13\"> </span>ba<span class=\"_ _0\"></span>sate <span class=\"_ _17\"> </span>sulle <span class=\"_ _13\"></span>informazioni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>isponibi<span class=\"_ _0\"></span>li <span class=\"_ _13\"></span>sia <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>onte <span class=\"_ _13\"></span>interna <span class=\"_ _17\"> </span>che esterna, <span class=\"_ _78\"> </span>nonch\u00e9<span class=\"_ _0\"></span> <span class=\"_ _78\"> </span>sul<span class=\"_ _0\"></span>l\u2019esperienza <span class=\"_ _15\"> </span>storica. <span class=\"_ _78\"> </span>I<span class=\"_ _0\"></span>noltre, <span class=\"_ _15\"> </span>qualora <span class=\"_ _15\"> </span>venga <span class=\"_ _15\"> </span>determinato<span class=\"_ _0\"></span>  ch<span class=\"_ _0\"></span>e <span class=\"_ _78\"> </span>possa<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>essersi <span class=\"_ _78\"> </span>g<span class=\"_ _0\"></span>enerata <span class=\"_ _78\"> </span>una<span class=\"_ _0\"></span> potenziale <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>valore, <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>procede <span class=\"_ _13\"></span>alla <span class=\"_ _12\"></span>deter<span class=\"_ _0\"></span>minazione <span class=\"_ _13\"></span>della <span class=\"_ _12\"></span>stess<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>utilizzando <span class=\"_ _13\"></span>tecniche<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>valutative <span class=\"_ _13\"></span>ritenute idonee. <span class=\"_ _17\"> </span>La <span class=\"_ _17\"> </span>corretta <span class=\"_ _17\"> </span>ide<span class=\"_ _0\"></span>ntificazione<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>degli <span class=\"_ _17\"> </span>indicator<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>pot<span class=\"_ _0\"></span>enziale <span class=\"_ _17\"> </span>perdita<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>valore, <span class=\"_ _17\"> </span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>stime <span class=\"_ _14\"> </span>per <span class=\"_ _17\"> </span>la determinazione delle stesse, dipendono da valutazioni soggettive nonch\u00e9 da fattori che possono variare nel tempo influenzando le valuta<span class=\"_ _0\"></span>zioni e le stime eff<span class=\"_ _0\"></span>ettuate dal management.<span class=\"_ _0\"></span> b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>Riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>(avviamento): i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>dell\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificato annualmente  al <span class=\"_ _17\"> </span>fine  di <span class=\"_ _14\"> </span>accertare <span class=\"_ _17\"> </span>l\u2019esi<span class=\"_ _0\"></span>stenza  di <span class=\"_ _17\"> </span>eventua<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>erdite  di <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _14\"> </span>da  rilevare <span class=\"_ _17\"> </span>a  conto <span class=\"_ _17\"> </span>econom<span class=\"_ _0\"></span>ico.  In particolare, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ifica <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>oggett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>comporta <span class=\"_ _11\"></span>l\u2019allocazione <span class=\"_ _11\"></span>dell\u2019av<span class=\"_ _0\"></span>viamento <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>unit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>ratrici <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>flussi <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>e la <span class=\"_ _11\"></span>succ<span class=\"_ _0\"></span>essiva <span class=\"_ _12\"></span>determinazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _12\"></span>valore <span class=\"_ _11\"></span>recupe<span class=\"_ _0\"></span>rabile, <span class=\"_ _12\"></span>inteso <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>maggi<span class=\"_ _0\"></span>ore <span class=\"_ _11\"></span>tra <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore d\u2019uso. <span class=\"_ _0\"></span>Qualora il <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>risult<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>generatr<span class=\"_ _0\"></span>ici <span class=\"_ _0\"></span>di f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>finanziari, si<span class=\"_ _0\"></span> procede a una svalutazion<span class=\"_ _0\"></span>e dell\u2019<span class=\"_ _0\"></span>avviamento allocato alle st<span class=\"_ _0\"></span>esse. c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>Fondo <span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>alutazione <span class=\"_ _11\"></span>crediti: <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>tale <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>rifl<span class=\"_ _0\"></span>ette <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ime <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>management <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>egate <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>solvibilit\u00e0 storica ed attesa dei c<span class=\"_ _0\"></span>lienti. d)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>Fondi <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>rischi <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali: <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sogge<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>cause <span class=\"_ _0\"></span>legali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _0\"></span>che <span class=\"_ _11\"></span>possono <span class=\"_ _0\"></span>derivare <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> problematiche complesse e <span class=\"_ _3\"></span>difficili, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono soggette <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>un diverso g<span class=\"_ _3\"></span>rado di <span class=\"_ _3\"></span>incertezza, <span class=\"_ _3\"></span>inclusi i <span class=\"_ _3\"></span>fatti e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>circostanze inerenti <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>ciasc<span class=\"_ _0\"></span>una <span class=\"_ _15\"> </span>causa<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"> </span>giurisdizione <span class=\"_ _16\"> </span>e <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>di<span class=\"_ _0\"></span>fferenti <span class=\"_ _16\"> </span>leggi <span class=\"_ _16\"> </span>appl<span class=\"_ _0\"></span>icabili. <span class=\"_ _15\"> </span>S<span class=\"_ _0\"></span>tante <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>incertezze <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>nerenti <span class=\"_ _16\"> </span>tali problematiche, <span class=\"_ _7e\"> </span>\u00e8 <span class=\"_ _7e\"> </span>diffici<span class=\"_ _0\"></span>le <span class=\"_ _7e\"> </span>predire <span class=\"_ _7e\"> </span>con <span class=\"_ _7e\"> </span>certezza <span class=\"_ _22\"> </span>l\u2019esborso <span class=\"_ _7e\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _7e\"> </span>potrebbe <span class=\"_ _7e\"> </span>derivare <span class=\"_ _7e\"> </span>da <span class=\"_ _22\"> </span>tali <span class=\"_ _74\"> </span>co<span class=\"_ _0\"></span>ntroversie. Conseguentemente, <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>Direzione, <span class=\"_ _12\"></span>sentito <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>parer<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>propri <span class=\"_ _12\"></span>consulenti <span class=\"_ _12\"></span>le<span class=\"_ _0\"></span>gali <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>esperti <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>materia <span class=\"_ _12\"></span>lega<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>e fiscale, <span class=\"_ _13\"></span>accerta <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _17\"> </span>fronte <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>contenziosi <span class=\"_ _13\"> </span>quan<span class=\"_ _0\"></span>do <span class=\"_ _13\"></span>ritiene <span class=\"_ _13\"></span>probabile <span class=\"_ _13\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>verificher\u00e0 <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>esb<span class=\"_ _0\"></span>orso finanziario e<span class=\"_ _0\"></span> quando<span class=\"_ _0\"></span> l\u2019am<span class=\"_ _0\"></span>montare <span class=\"_ _0\"></span>delle pe<span class=\"_ _0\"></span>rdite ch<span class=\"_ _0\"></span>e ne <span class=\"_ _0\"></span>derive<span class=\"_ _0\"></span>ranno pu\u00f2<span class=\"_ _0\"></span> ess<span class=\"_ _0\"></span>ere rag<span class=\"_ _0\"></span>ionevolmente <span class=\"_ _0\"></span>stimato. <span class=\"_ _0\"></span>Quando gli <span class=\"_ _13\"> </span>amm<span class=\"_ _0\"></span>inistratori <span class=\"_ _17\"> </span>ritengono <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>il <span class=\"_ _13\"> </span>manifestar<span class=\"_ _0\"></span>si <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>passivit\u00e0 <span class=\"_ _17\"> </span>sia <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>oltanto <span class=\"_ _17\"> </span>possibile, <span class=\"_ _17\"> </span>i <span class=\"_ _13\"> </span>risc<span class=\"_ _0\"></span>hi <span class=\"_ _17\"> </span>vengono <span class=\"_ _17\"> </span>indicati nell\u2019apposita nota inf<span class=\"_ _0\"></span>ormativa su impegni e ris<span class=\"_ _0\"></span>chi, senza dar lu<span class=\"_ _0\"></span>ogo ad alcuno s<span class=\"_ _0\"></span>tanziamento. <span class=\"_ _0\"></span> e)<span class=\"ff4\"> <span class=\"_ _81\"> </span></span>Vita <span class=\"_ _11\"></span>utile <span class=\"_ _0\"></span>degli <span class=\"_ _11\"></span>immobili, <span class=\"_ _0\"></span>impian<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mmateriali: <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>vita <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>erminata <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>momento dell\u2019iscrizione <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> bene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rivista <span class=\"_ _0\"></span>alme<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusura <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>esercizio. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lutazioni <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rata <span class=\"_ _0\"></span>della vita <span class=\"_ _17\"> </span>utile <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>basan<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>sull\u2019esper<span class=\"_ _0\"></span>ienza <span class=\"_ _14\"> </span>storica, <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _17\"> </span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _17\"> </span>di <span class=\"_ _14\"> </span>mercato <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>sulle <span class=\"_ _14\"> </span>aspettative <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>eventi <span class=\"_ _14\"> </span>futuri <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> potrebbero <span class=\"_ _11\"></span>incidere <span class=\"_ _11\"></span>sulla <span class=\"_ _0\"></span>vita <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>tile <span class=\"_ _0\"></span>stessa<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>compresi <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>cam<span class=\"_ _0\"></span>biamenti <span class=\"_ _0\"></span>tecnologici. <span class=\"_ _11\"></span>Di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nseguenza, <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>possibile <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>la vita utile effettiva poss<span class=\"_ _0\"></span>a differir<span class=\"_ _0\"></span>e dalla vita utile stimata<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>f)<span class=\"ff4\"> <span class=\"_ _29\"> </span></span>Imposte <span class=\"_ _11\"></span>differite <span class=\"_ _11\"></span>attive <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assive: <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>Gruppo <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ileva <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>imposte <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>differite <span class=\"_ _11\"></span>attive <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>passive <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>funzione <span class=\"_ _11\"></span>della normativa <span class=\"_ _3\"></span>vigente nei <span class=\"_ _3\"></span>paesi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui opera. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>rilevazione delle <span class=\"_ _3\"></span>imposte ri<span class=\"_ _3\"></span>chiede l\u2019uso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>stime e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>assunzioni <span class=\"_ _3\"></span>in ordine alle <span class=\"_ _13\"> </span>moda<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _17\"> </span>con <span class=\"_ _13\"> </span>le <span class=\"_ _17\"> </span>quali <span class=\"_ _17\"> </span>interpretare, <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>relazione <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lle <span class=\"_ _17\"> </span>operazioni <span class=\"_ _17\"> </span>condotte <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>corso <span class=\"_ _13\"> </span>dell\u2019e<span class=\"_ _0\"></span>sercizio, <span class=\"_ _17\"> </span>le <span class=\"_ _13\"> </span>norme<span class=\"_ _1c4\"> </span>applicabili <span class=\"_ _13\"></span>ed <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>loro <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _13\"></span>fisc<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _13\"></span>delle <span class=\"_ _13\"> </span>sin<span class=\"_ _0\"></span>gole <span class=\"_ _13\"></span>societ<span class=\"_ _0\"></span>\u00e0. <span class=\"_ _17\"> </span>Inoltre, <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>ril<span class=\"_ _0\"></span>evazione <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>differite <span class=\"_ _13\"> </span>attive richiede <span class=\"_ _17\"> </span>l\u2019uso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>stime <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>rdine <span class=\"_ _17\"> </span>ai <span class=\"_ _14\"> </span>redditi <span class=\"_ _17\"> </span>im<span class=\"_ _0\"></span>ponibili <span class=\"_ _17\"> </span>pr<span class=\"_ _0\"></span>ospettici <span class=\"_ _14\"> </span>delle <span class=\"_ _17\"> </span>singole <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _14\"> </span>Gruppo <span class=\"_ _17\"> </span>ed <span class=\"_ _17\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _17\"> </span>lor<span class=\"_ _0\"></span>o evoluzione ol<span class=\"_ _3\"></span>tre che alle <span class=\"_ _3\"></span>aliquote di<span class=\"_ _3\"></span> imposta <span class=\"_ _3\"></span>effettivame<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>applicabili. Tali <span class=\"_ _3\"></span>attivit\u00e0 vengono svolte mediante <span class=\"_ _3\"></span>analisi delle <span class=\"_ _3\"></span>transazioni intercorse <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>profili <span class=\"_ _3\"></span>fiscali, anche <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>supporto, <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>necessario, di <span class=\"_ _3\"></span>consulenti <span class=\"_ _3\"></span>esterni per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>tematiche <span class=\"_ _3\"></span>affrontate e <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _3\"></span>simulazioni <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>redditi <span class=\"_ _3\"></span>prospettici ed <span class=\"_ _3\"></span>analisi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sensitivit\u00e0 <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>stessi. g)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>Rimanenze: <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>rimanenze <span class=\"_ _12\"></span>fina<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>prodotti <span class=\"_ _13\"></span>che <span class=\"_ _12\"></span>presentano <span class=\"_ _12\"></span>car<span class=\"_ _0\"></span>atteristiche <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>obso<span class=\"_ _0\"></span>lescenza <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>lento <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>igiro <span class=\"_ _12\"></span>sono periodicamente <span class=\"_ _17\"> </span>sottopost<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>test <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>valutazione <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>svalutate<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cu<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>recupe<span class=\"_ _0\"></span>rabile <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>stesse risultasse <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntabile. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>svalutazioni <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>basano <span class=\"_ _3\"></span>su <span class=\"_ _2\"></span>ass<span class=\"_ _0\"></span>unzioni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>stime <span class=\"_ _3\"></span>degli <span class=\"_ _2\"></span>am<span class=\"_ _0\"></span>ministrato<span class=\"_ _0\"></span>ri derivanti dall\u2019esperien<span class=\"_ _0\"></span>za degli st<span class=\"_ _0\"></span>essi e dai risultati storici c<span class=\"_ _0\"></span>onseguiti. h)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>Riconoscim<span class=\"_ _0\"></span>ento dei ricavi e <span class=\"_ _3\"></span>dei costi relativi a contratti di la<span class=\"_ _3\"></span>vori in corso su ordinazione: il Gruppo utilizza il<span class=\"_ _3\"></span> metodo<span class=\"_ _0\"></span> della <span class=\"_ _11\"></span>percentuale <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>completa<span class=\"_ _0\"></span>mento <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>contabilizzare <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>contratti <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>lungo <span class=\"_ _11\"></span>termin<span class=\"_ _0\"></span>e. <span class=\"_ _11\"></span>I <span class=\"_ _12\"></span>margini <span class=\"_ _11\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>conto economico <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>funzione<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>sia <span class=\"_ _13\"></span>dell\u2019avanzament<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>comm<span class=\"_ _0\"></span>essa, <span class=\"_ _13\"></span>sia <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>margini <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>si <span class=\"_ _17\"> </span>ritiene <span class=\"_ _13\"></span>verranno <span class=\"_ _13\"></span>rilevati sull\u2019intera <span class=\"_ _0\"></span>opera <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>suo <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>etam<span class=\"_ _0\"></span>ento; <span class=\"_ _0\"></span>pertanto, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>corretta <span class=\"_ _11\"></span>rilevazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>lavor<span class=\"_ _0\"></span>i in <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>argini re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>a opere non ancora <span class=\"_ _3\"></span>concl<span class=\"_ _0\"></span>use presuppone la corretta stima <span class=\"_ _3\"></span>da parte degli amministratori dei ricavi e dei <span class=\"_ _3\"></span>costi a finire, incluse <span class=\"_ _14\"> </span>eventuali <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>odifiche <span class=\"_ _14\"> </span>contrattua<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>ed  eventuali <span class=\"_ _17\"> </span>extra-c<span class=\"_ _0\"></span>osti  e <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>pena<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _14\"> </span>potrebbero <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>mprimere <span class=\"_ _14\"> </span>il margine <span class=\"_ _11\"></span>atteso. <span class=\"_ _0\"></span>L\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _11\"></span>della <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rcentuale <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>pletamento <span class=\"_ _11\"></span>richiede <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>di completamento, che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comporta <span class=\"_ _0\"></span>l\u2019assunzione <span class=\"_ _0\"></span>di st<span class=\"_ _0\"></span>ime che<span class=\"_ _0\"></span> dipen<span class=\"_ _0\"></span>dono da <span class=\"_ _0\"></span>fattor<span class=\"_ _0\"></span>i potenzialme<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>mutabili ne<span class=\"_ _0\"></span>l tem<span class=\"_ _0\"></span>po e  che <span class=\"_ _78\"> </span>potr<span class=\"_ _0\"></span>ebbero  per<span class=\"_ _0\"></span>tanto  av<span class=\"_ _0\"></span>ere  e<span class=\"_ _0\"></span>ffetti  s<span class=\"_ _0\"></span>ignificativi  su<span class=\"_ _0\"></span>l  rico<span class=\"_ _0\"></span>noscimento <span class=\"_ _15\"> </span>dei  ricavi <span class=\"_ _78\"> </span>e <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>margini  in <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rso  d<span class=\"_ _0\"></span>i formazione.<span class=\"_ _1c4\"> </span>i)<span class=\"ff4\"> <span class=\"_ _75\"> </span></span>La <span class=\"_ _3\"></span>determinazione del <span class=\"_ _3\"></span>fair value dei <span class=\"_ _3\"></span>pagamenti basati <span class=\"_ _3\"></span>su azioni: il <span class=\"_ _3\"></span>Gruppo valuta <span class=\"_ _3\"></span>tali piani <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>lla base <span class=\"_ _3\"></span>di eventi <span class=\"_ _3\"></span>incerti e <span class=\"_ _12\"></span>ipotesi <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alutative <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>comprendono <span class=\"_ _12\"></span>volatilit\u00e0, <span class=\"_ _12\"></span>dividend <span class=\"_ _12\"></span>yield <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>risk <span class=\"_ _12\"></span>free. <span class=\"_ _12\"></span>Il <span class=\"_ _11\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>av<span class=\"_ _0\"></span>vale <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>valutaz<span class=\"_ _0\"></span>ioni effettuate <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>speci<span class=\"_ _0\"></span>alisti <span class=\"_ _13\"></span>esterni<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>fair <span class=\"_ _17\"> </span>value <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>benefici <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>dipenden<span class=\"_ _0\"></span>ti <span class=\"_ _13\"></span>basati <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>azion<span class=\"_ _0\"></span>i, chiedendo la determinazione dello stesso alla grant date, attraverso l\u2019utilizzo di <span class=\"_ _3\"></span>stime e di assunzioni legate ai piani futuri di Gruppo e al<span class=\"_ _0\"></span>l\u2019utilizzo di idonee tecniche v<span class=\"_ _0\"></span>alutative.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs69\">Di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _11\"></span>fornite <span class=\"_ _11\"></span>indicaz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>circa <span class=\"_ _12\"></span>gli <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>chemi <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ilancio <span class=\"_ _11\"></span>adottati <span class=\"_ _11\"></span>ed <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>pi\u00f9 <span class=\"_ _11\"></span>significativi<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>principi <span class=\"_ _11\"></span>contabili <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>connessi<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6a\">criteri di valutazione app<span class=\"_ _0\"></span>licati nella redaz<span class=\"_ _0\"></span>ione del bilanci<span class=\"_ _0\"></span>o consolidato. </div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs6b\">Prospetti e schemi di bilanc<span class=\"_ _3\"></span>io </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6c\">Il <span class=\"_ _17\"> </span>bilancio <span class=\"_ _14\"> </span>consolidato <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _14\"> </span>costituito <span class=\"_ _14\"> </span>dai <span class=\"_ _17\"> </span>prospett<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>contabi<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>ob<span class=\"_ _0\"></span>bligatori <span class=\"_ _17\"> </span>previs<span class=\"_ _0\"></span>ti <span class=\"_ _17\"> </span>dal <span class=\"_ _14\"> </span>principio <span class=\"_ _17\"> </span>IA<span class=\"_ _0\"></span>S <span class=\"_ _14\"> </span>1 <span class=\"_ _17\"> </span>(conto <span class=\"_ _14\"> </span>economico </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6d\">consolidato, <span class=\"_ _17\"> </span>conto<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>mplessivo <span class=\"_ _14\"> </span>consolidato, <span class=\"_ _17\"> </span>sit<span class=\"_ _0\"></span>uazione <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>atrimoniale <span class=\"_ _14\"> </span>finanziaria  consolidata, <span class=\"_ _17\"> </span>rendiconto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6e\">finanziario consolidato e <span class=\"_ _3\"></span>prospetto delle <span class=\"_ _3\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>del patrimonio netto <span class=\"_ _3\"></span>consolidato) corredati dalle note <span class=\"_ _3\"></span>illustrative. Gli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs6f\">schemi utilizzati sono que<span class=\"_ _0\"></span>lli che m<span class=\"_ _0\"></span>eglio rappresentano la situazi<span class=\"_ _0\"></span>one economica, patrimon<span class=\"_ _0\"></span>iale e finanziari<span class=\"_ _0\"></span>a del Gruppo.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs71\">Il <span class=\"_ _0\"></span>conto <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>conso<span class=\"_ _0\"></span>lidato <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>presentato <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>nat<span class=\"_ _0\"></span>ura <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>spesa, <span class=\"_ _11\"></span>evidenziando <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>risultati <span class=\"_ _11\"></span>intermedi <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>risultato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs72\">operativo ed al risultato pr<span class=\"_ _0\"></span>ima delle <span class=\"_ _0\"></span>imposte. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs73\">La <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>patrim<span class=\"_ _0\"></span>oniale <span class=\"_ _17\"> </span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>stata <span class=\"_ _17\"> </span>redatt<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>second<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>lo <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>chema <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>ev<span class=\"_ _0\"></span>idenzia <span class=\"_ _14\"> </span>la <span class=\"_ _17\"> </span>ripartizione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _17\"> </span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs74\">passivit\u00e0 \u201ccorrenti/non co<span class=\"_ _0\"></span>rrenti\u201d. Un\u2019<span class=\"_ _0\"></span>attivit\u00e0 \u00e8 classificata com<span class=\"_ _0\"></span>e corrente quan<span class=\"_ _0\"></span>do: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs75\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si <span class=\"_ _0\"></span>suppone <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>tal<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _11\"></span>si <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizzi, <span class=\"_ _11\"></span>oppure <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>osse<span class=\"_ _0\"></span>duta <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>vendita <span class=\"_ _11\"></span>o <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>consum<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>rmale <span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>olgimento<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs76\">del ciclo operativo;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs77\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 posseduta principalmente co<span class=\"_ _0\"></span>n la finalit\u00e0 di nego<span class=\"_ _0\"></span>ziarla; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs78\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si suppone che si realizz<span class=\"_ _0\"></span>i entro dodici mesi da<span class=\"_ _0\"></span>lla data di chiusur<span class=\"_ _0\"></span>a dell\u2019esercizio; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs79\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>stituita <span class=\"_ _12\"></span>da <span class=\"_ _13\"></span>disponibil<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _13\"></span>liquide <span class=\"_ _12\"></span>o <span class=\"_ _13\"></span>mezzi <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>quivalenti <span class=\"_ _13\"></span>(a <span class=\"_ _13\"></span>meno <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>sia <span class=\"_ _13\"></span>vietato <span class=\"_ _13\"></span>scambia<span class=\"_ _0\"></span>rla <span class=\"_ _12\"></span>o <span class=\"_ _13\"></span>utilizzarla <span class=\"_ _13\"></span>per </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7a\">estinguere una pass<span class=\"_ _0\"></span>ivit\u00e0 per almeno dodici mesi da<span class=\"_ _0\"></span>lla data di chiusur<span class=\"_ _0\"></span>a dell\u2019esercizio).<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7b\">Tutte <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>altre <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>sono <span class=\"_ _12\"></span>cl<span class=\"_ _0\"></span>assificate <span class=\"_ _13\"></span>come <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>rrenti. <span class=\"_ _12\"></span>In <span class=\"_ _13\"> </span>particola<span class=\"_ _0\"></span>re, <span class=\"_ _12\"></span>il <span class=\"_ _13\"></span>principio <span class=\"_ _13\"> </span>IAS <span class=\"_ _13\"></span>1 <span class=\"_ _13\"></span>include <span class=\"_ _12\"></span>tra <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _13\"></span>non </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7c\">correnti gli immobili, imp<span class=\"_ _0\"></span>ianti e ma<span class=\"_ _0\"></span>cchinari, le attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali e le attivit<span class=\"_ _0\"></span>\u00e0 finanziarie avent<span class=\"_ _0\"></span>i natura a lungo ter<span class=\"_ _0\"></span>mine. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs7d\">Una passivit\u00e0 \u00e8 class<span class=\"_ _0\"></span>ificata come corrente qua<span class=\"_ _0\"></span>ndo: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs7e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 previsto che venga estint<span class=\"_ _0\"></span>a nel normale ciclo oper<span class=\"_ _0\"></span>ativo; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs7f\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 posseduta principalmente co<span class=\"_ _0\"></span>n la finalit\u00e0 di nego<span class=\"_ _0\"></span>ziarla; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs80\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sar\u00e0 estinta entro dod<span class=\"_ _0\"></span>ici mesi dalla data d<span class=\"_ _0\"></span>i chiusura dell\u2019ese<span class=\"_ _0\"></span>rcizio; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs81\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">non <span class=\"_ _12\"></span>esiste <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>diritto <span class=\"_ _11\"></span>incondizionato <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>differire <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>regolamento <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>almeno <span class=\"_ _11\"></span>dod<span class=\"_ _0\"></span>ici <span class=\"_ _12\"></span>mesi <span class=\"_ _11\"></span>da<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>iusura </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs82\">dell\u2019esercizio. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>clausole <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>potrebbe<span class=\"_ _0\"></span>ro, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>scelta <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>oparte, <span class=\"_ _0\"></span>dar <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>estinz<span class=\"_ _0\"></span>ione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs83\">attraverso l\u2019emissione d<span class=\"_ _0\"></span>i strumenti rappresentativ<span class=\"_ _0\"></span>i di capitale, no<span class=\"_ _0\"></span>n incidono sulla s<span class=\"_ _0\"></span>ua classificazione. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs84\">Tutte le altre passivit\u00e0 s<span class=\"_ _0\"></span>ono classifi<span class=\"_ _0\"></span>cate dall\u2019impresa c<span class=\"_ _0\"></span>ome non correnti. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs85\">Il <span class=\"_ _0\"></span>ciclo <span class=\"_ _0\"></span>operativo <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>intercorre <span class=\"_ _11\"></span>tra <span class=\"_ _0\"></span>l\u2019acquisizio<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _0\"></span>produtt<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>loro <span class=\"_ _0\"></span>realizzazione <span class=\"_ _11\"></span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs86\">disponibilit\u00e0 liquide o mezzi equivalenti.<span class=\"_ _0\"></span> Quando il normale ciclo operativo non \u00e8 chiaramente identificabil<span class=\"_ _0\"></span>e, si suppone </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs87\">che la sua durata sia di d<span class=\"_ _0\"></span>odici mesi.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs88\">Il rendiconto finanziario \u00e8<span class=\"_ _0\"></span> redatt<span class=\"_ _0\"></span>o secondo il metodo indirett<span class=\"_ _0\"></span>o. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs89\">Il pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>variazi<span class=\"_ _0\"></span>oni de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>patrimon<span class=\"_ _0\"></span>io ne<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>consolidato <span class=\"_ _11\"></span>illustra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>variaz<span class=\"_ _0\"></span>ioni int<span class=\"_ _0\"></span>ervenute <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>lle voc<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimonio<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8a\">netto relative a: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs8b\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rilevazione del risultato de<span class=\"_ _0\"></span>l periodo e destina<span class=\"_ _0\"></span>zione del risultato <span class=\"_ _0\"></span>del periodo precedente;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs8c\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">ammontari relativi ad op<span class=\"_ _0\"></span>erazioni con gli azi<span class=\"_ _0\"></span>onisti; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs8d\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\"> ciascuna <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>oce <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>uti<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>netto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>eve<span class=\"_ _0\"></span>ntuali <span class=\"_ _12\"></span>effetti <span class=\"_ _12\"></span>fisc<span class=\"_ _0\"></span>ali <span class=\"_ _11\"></span>che, <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>richiesto <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>agli <span class=\"_ _12\"></span>IFRS, <span class=\"_ _11\"></span>sono<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>imputate </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8e\">direttamente <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>patrimoni<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>netto <span class=\"_ _17\"> </span>(utili <span class=\"_ _13\"> </span>e <span class=\"_ _17\"> </span>perdite <span class=\"_ _17\"> </span>attuariali <span class=\"_ _13\"> </span>g<span class=\"_ _0\"></span>enerati <span class=\"_ _17\"> </span>da <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>pi<span class=\"_ _0\"></span>ani <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>benefici <span class=\"_ _17\"> </span>definiti <span class=\"_ _17\"> </span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs8f\">Hedging reserve);<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs90\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">movimentazione <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>riserve <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"></span>degli <span class=\"_ _0\"></span>strumenti<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivati <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>copertura <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>flussi <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>cassa <span class=\"_ _11\"></span>futuri <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>nett<span class=\"_ _0\"></span>o </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs91\">dell\u2019eventuale effetto fis<span class=\"_ _0\"></span>cale; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs92\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019effetto derivante dalla<span class=\"_ _0\"></span> variazione dell\u2019area di conso<span class=\"_ _0\"></span>lidamento; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs93\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019effetto delle differenz<span class=\"_ _0\"></span>e derivanti dalla conv<span class=\"_ _0\"></span>ersione dei bila<span class=\"_ _0\"></span>nci di imprese estere;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs94\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019effetto derivante da event<span class=\"_ _0\"></span>uali cam<span class=\"_ _0\"></span>biamenti dei principi conta<span class=\"_ _0\"></span>bili. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs95\">Il <span class=\"_ _14\"> </span>prospetto  di <span class=\"_ _14\"> </span>conto  economico <span class=\"_ _14\"> </span>complessivo  consolidato <span class=\"_ _14\"> </span>evidenzia  separatamente  il <span class=\"_ _17\"> </span>risult<span class=\"_ _0\"></span>ato  del <span class=\"_ _17\"> </span>peri<span class=\"_ _0\"></span>odo  e <span class=\"_ _14\"> </span>ogni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs96\">provento <span class=\"_ _17\"> </span>ed  o<span class=\"_ _3\"></span>nere <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>tr<span class=\"_ _0\"></span>ansitati <span class=\"_ _17\"> </span>a  conto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>ma  i<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>putati <span class=\"_ _17\"> </span>direttam<span class=\"_ _0\"></span>ente <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>patrimonio <span class=\"_ _14\"> </span>netto, <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _17\"> </span>base <span class=\"_ _14\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs97\">specifiche prescrizioni de<span class=\"_ _0\"></span>i principi contabil<span class=\"_ _0\"></span>i internazionali.<span class=\"_ _1c4\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "Il rendiconto finanziario \u00e8<span class=\"_ _0\"></span> redatt<span class=\"_ _0\"></span>o secondo il metodo indirett<span class=\"_ _0\"></span>o.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99\">Il bilancio consolidato \u00e8 stato r<span class=\"_ _0\"></span>edatto in E<span class=\"_ _0\"></span>uro, valuta funzi<span class=\"_ _0\"></span>onale della Societ\u00e0. Le situ<span class=\"_ _0\"></span>azioni finanziar<span class=\"_ _0\"></span>ie, patrimoniali, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a\">economiche, le note info<span class=\"_ _0\"></span>rmative di com<span class=\"_ _0\"></span>mento e le tabelle illus<span class=\"_ _0\"></span>trative sono espresse in mig<span class=\"_ _0\"></span>liaia di Euro, salv<span class=\"_ _0\"></span>o ove </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10\">diversamente indicato. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs9c\">Attivit\u00e0 immateria<span class=\"_ _0\"></span>li </div>(b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 immateriali a vita ut<span class=\"_ _0\"></span>ile definita Le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>immateriali <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>vita  utile <span class=\"_ _17\"> </span>definita <span class=\"_ _17\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>rilevate  al <span class=\"_ _17\"> </span>costo, <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>precedentem<span class=\"_ _0\"></span>ente <span class=\"_ _14\"> </span>descritto, <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>egli ammortamenti cumulati e <span class=\"_ _0\"></span>delle eventuali pe<span class=\"_ _0\"></span>rdite di valore.<span class=\"_ _0\"></span> L\u2019ammortamento ha inizio nel momento in cui <span class=\"_ _3\"></span>l\u2019attivit\u00e0 \u00e8 disponibile all\u2019uso ed \u00e8 ripartito sistematicamente in relazione alla residua possibilit\u00e0 di uti<span class=\"_ _0\"></span>lizzazione della stessa<span class=\"_ _0\"></span> e cio\u00e8 sulla base della stimata vita util<span class=\"_ _0\"></span>e; per il valore da ammortizzare e <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>recuperabi<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>iscriz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>algono <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>cr<span class=\"_ _0\"></span>iteri <span class=\"_ _12\"></span>indicati, <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ispettivamente, <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>paragrafi <span class=\"_ _12\"></span>\u201cImmobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _12\"></span>e macchinari\u201d <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Riduzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>dell\u2019Avviamento<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>mobili, <span class=\"_ _0\"></span>impiant<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _11\"></span>immateriali <span class=\"_ _11\"></span>e delle attivit\u00e0 per diritt<span class=\"_ _0\"></span>o d\u2019uso\u201d.  La vita utile stimata dal G<span class=\"_ _0\"></span>ruppo per le varie catego<span class=\"_ _0\"></span>rie di attivit\u00e0 <span class=\"_ _0\"></span>immateriali \u00e8 di s<span class=\"_ _0\"></span>eguito riportata:<span class=\"_ _0\"></span> <table class=\"s w3b5 h241\" id=\"_c33ebfc2-5008-4a72-8681-839dc5d935b4\"><tr><td class=\"c x369 y1bed w2b1 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Categoria di attivit\u00e0 imm<span class=\"_ _3\"></span>ateriale<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36a y1bed w2b2 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Vita utile<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x369 hc y1bee ff1 fs7 fc0 sc0 ls0 ws0\">Diritti di brevetto industriale <span class=\"_ _3\"></span>e diritti di utilizzazione delle opere </td><td class=\"t m0 x36b h2 y1bef ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 5 anni<span class=\"fs0\"> </span></td></tr><tr><td class=\"t m0 x369 h2 y1bf0 ff1 fs7 fc0 sc0 ls0 ws0\">dell'ingegno<span class=\"fs0\"> </span></td><td></td></tr><tr><td class=\"c x369 y1bf1 w2b3 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Concessioni, licenze e mar<span class=\"_ _3\"></span>chi<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf1 w2b4 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x254 y1bf2 w3b6 h242\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Know<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x36d hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x36e hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">how e Tecnologi<span class=\"_ _3\"></span>e<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36f y1bf3 w30 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 13 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf4 w2b7 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Relazioni commerciali<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36f y1bf4 w30 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 10 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf5 w2b8 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di sviluppo<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf5 w2b4 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 5 a 15 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf6 w2b9 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Altri beni immateriali<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf6 w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 11 anni<span class=\"_ _1c4\"> </span></div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Attivit\u00e0 immateria<span class=\"_ _0\"></span>li Un\u2019attivit\u00e0 imma<span class=\"_ _0\"></span>teriale \u00e8 un\u2019attivit\u00e0 che, co<span class=\"_ _0\"></span>ntemporaneamente, s<span class=\"_ _0\"></span>oddisfa le seguenti cond<span class=\"_ _0\"></span>izioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 identificabile; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 non monetaria; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 priva di consistenza f<span class=\"_ _0\"></span>isica; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 sotto il controllo de<span class=\"_ _0\"></span>ll\u2019impresa ch<span class=\"_ _0\"></span>e redige il bilancio; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si prevede che produca be<span class=\"_ _0\"></span>nefici economici f<span class=\"_ _0\"></span>uturi per l\u2019impresa. </span></span>Se <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>bene <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>sod<span class=\"_ _0\"></span>disfa <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>equis<span class=\"_ _0\"></span>iti so<span class=\"_ _0\"></span>pra <span class=\"_ _0\"></span>indicati <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _0\"></span>definito <span class=\"_ _11\"></span>come <span class=\"_ _0\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>immater<span class=\"_ _0\"></span>iale, <span class=\"_ _11\"></span>la s<span class=\"_ _0\"></span>pesa <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ostenuta <span class=\"_ _0\"></span>per acquistare l\u2019attivit\u00e0 o pe<span class=\"_ _0\"></span>r generarla intername<span class=\"_ _0\"></span>nte viene contabilizz<span class=\"_ _0\"></span>ata come un costo quando \u00e8 <span class=\"_ _0\"></span>stata sost<span class=\"_ _0\"></span>enuta. Le  attivit\u00e0  immateriali  sono  rilevate  ini<span class=\"_ _3\"></span>zialme<span class=\"_ _0\"></span>nte  al  costo. <span class=\"_ _14\"> </span>Il  costo  delle  atti<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>it\u00e0  immateriali  acquisite  dall\u2019esterno comprende il prezzo d\u2019acquisto <span class=\"_ _0\"></span>e qualunque c<span class=\"_ _0\"></span>osto direttament<span class=\"_ _0\"></span>e attribuibile.  L\u2019avviamento <span class=\"_ _12\"></span>generato <span class=\"_ _12\"></span>intern<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>rilevato <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>un\u2019<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _12\"></span>cos\u00ec <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>immat<span class=\"_ _0\"></span>eriali <span class=\"_ _12\"></span>derivanti <span class=\"_ _12\"></span>dalla ricerca (o dalla fase di rice<span class=\"_ _0\"></span>rca di un progetto inter<span class=\"_ _0\"></span>no). Un\u2019attivit\u00e0 <span class=\"_ _11\"></span>imm<span class=\"_ _0\"></span>ateriale <span class=\"_ _11\"></span>derivan<span class=\"_ _0\"></span>te <span class=\"_ _11\"></span>dallo <span class=\"_ _11\"></span>svilup<span class=\"_ _0\"></span>po <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>dalla <span class=\"_ _12\"></span>fase <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ogetto <span class=\"_ _11\"></span>intern<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>viene <span class=\"_ _11\"></span>rilevat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>viene<span class=\"_ _0\"></span> dimostrato il rispetto del<span class=\"_ _0\"></span>le seguenti condi<span class=\"_ _0\"></span>zioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la fattibilit\u00e0 tecnica d<span class=\"_ _0\"></span>i completare l\u2019attivit<span class=\"_ _0\"></span>\u00e0 immateriale in mod<span class=\"_ _0\"></span>o da essere dispon<span class=\"_ _0\"></span>ibile per l\u2019uso o pe<span class=\"_ _0\"></span>r la vendita; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019intenzione a completar<span class=\"_ _0\"></span>e l\u2019attivit\u00e0 immateri<span class=\"_ _0\"></span>ale per usarla o ven<span class=\"_ _0\"></span>derla; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la capacit\u00e0 di usare o di ve<span class=\"_ _0\"></span>ndere l\u2019attivit<span class=\"_ _0\"></span>\u00e0 immateriale;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il modo in cui l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 immateriale \u00e8 in g<span class=\"_ _0\"></span>rado di generare <span class=\"_ _0\"></span>i futuri benefici <span class=\"_ _0\"></span>economici ed in parti<span class=\"_ _0\"></span>colare l\u2019esistenza d<span class=\"_ _0\"></span>i </span></span>un <span class=\"_ _0\"></span>mercato <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>prodotto <span class=\"_ _0\"></span>dell<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _11\"></span>immateriale <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>l\u2019<span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>imm<span class=\"_ _0\"></span>ateriale <span class=\"_ _0\"></span>stess<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>o, <span class=\"_ _11\"></span>se <span class=\"_ _0\"></span>dev<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>usata <span class=\"_ _11\"></span>per fini interni, la sua ut<span class=\"_ _0\"></span>ilit\u00e0; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>disponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>risor<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>tecniche<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>finanziarie <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ltro <span class=\"_ _0\"></span>tipo <span class=\"_ _11\"></span>adeguate <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>completare <span class=\"_ _0\"></span>lo <span class=\"_ _11\"></span>sviluppo <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>l\u2019utilizzo <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>la </span></span>vendita del bene; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la capacit\u00e0 di valutare att<span class=\"_ _0\"></span>endibilmente il costo a<span class=\"_ _0\"></span>ttribuibile all\u2019att<span class=\"_ _0\"></span>ivit\u00e0 immateriale dura<span class=\"_ _0\"></span>nte il suo sviluppo. </span></span>Le atti<span class=\"_ _3\"></span>vit\u00e0 immateriali sono valutate attraverso l\u2019u<span class=\"_ _3\"></span>tilizzo del metodo del <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>confo<span class=\"_ _0\"></span>rmemente allo IAS <span class=\"_ _3\"></span>38. Il <span class=\"_ _3\"></span>modello del costo <span class=\"_ _17\"> </span>prevede <span class=\"_ _14\"> </span>che <span class=\"_ _17\"> </span>dopo<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>rilevazione  iniziale <span class=\"_ _17\"> </span>un\u2019attivit\u00e0  i<span class=\"_ _3\"></span>mmateriale <span class=\"_ _14\"> </span>debba <span class=\"_ _14\"> </span>essere <span class=\"_ _17\"> </span>iscritta<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sto <span class=\"_ _17\"> </span>al  netto <span class=\"_ _17\"> </span>degli ammortamenti accum<span class=\"_ _0\"></span>ulati e di qualsiasi perd<span class=\"_ _0\"></span>ita per riduzione d<span class=\"_ _0\"></span>i valore accumulata.  Nell\u2019ambito del Gruppo s<span class=\"_ _0\"></span>ono identificabili <span class=\"_ _0\"></span>le seguenti princ<span class=\"_ _0\"></span>ipali attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali: (a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>Avviamento L\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>cl<span class=\"_ _0\"></span>assificato come <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _2\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>ed <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzato <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me precedentemente <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span>scritto, <span class=\"_ _15\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _16\"> </span>assoggettato <span class=\"_ _15\"> </span>a <span class=\"_ _16\"> </span>valutazione, <span class=\"_ _15\"> </span>almeno <span class=\"_ _16\"> </span>annual<span class=\"_ _0\"></span>e, <span class=\"_ _15\"> </span>volta <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>individuare eventuali <span class=\"_ _1f\"> </span>perdite <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>valore <span class=\"_ _1f\"> </span>(si <span class=\"_ _1f\"> </span>veda <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>merito <span class=\"_ _1f\"> </span>quanto <span class=\"_ _1f\"> </span>ripo<span class=\"_ _0\"></span>rtato <span class=\"_ _1f\"> </span>nel <span class=\"_ _16\"> </span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivo <span class=\"_ _1f\"> </span>paragrafo <span class=\"_ _1f\"> </span>\u201cRiduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>valore<span class=\"_ _1c4\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa4\">dell\u2019Avviamento <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>immobi<span class=\"_ _0\"></span>li, <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>macchinari <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>imm<span class=\"_ _0\"></span>ateriali <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _11\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _11\"></span>d\u2019uso\u201d)<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa5\">Non \u00e8 consentito il ripr<span class=\"_ _0\"></span>istino di valore nel cas<span class=\"_ _0\"></span>o di una preceden<span class=\"_ _0\"></span>te svalutazione per pe<span class=\"_ _0\"></span>rdite di valore.<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa6\">(b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 immateriali a vita ut<span class=\"_ _0\"></span>ile definita </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa7\">Le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _14\"> </span>immateriali <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>vita  utile <span class=\"_ _17\"> </span>definita <span class=\"_ _17\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>rilevate  al <span class=\"_ _17\"> </span>costo, <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>precedentem<span class=\"_ _0\"></span>ente <span class=\"_ _14\"> </span>descritto, <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>egli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa8\">ammortamenti cumulati e <span class=\"_ _0\"></span>delle eventuali pe<span class=\"_ _0\"></span>rdite di valore.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa9\">L\u2019ammortamento ha inizio nel momento in cui <span class=\"_ _3\"></span>l\u2019attivit\u00e0 \u00e8 disponibile all\u2019uso ed \u00e8 ripartito sistematicamente in relazione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsaa\">alla residua possibilit\u00e0 di uti<span class=\"_ _0\"></span>lizzazione della stessa<span class=\"_ _0\"></span> e cio\u00e8 sulla base della stimata vita util<span class=\"_ _0\"></span>e; per il valore da ammortizzare </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsab\">e <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>recuperabi<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>iscriz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>algono <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>cr<span class=\"_ _0\"></span>iteri <span class=\"_ _12\"></span>indicati, <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ispettivamente, <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>paragrafi <span class=\"_ _12\"></span>\u201cImmobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _12\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsac\">macchinari\u201d <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Riduzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>dell\u2019Avviamento<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>mobili, <span class=\"_ _0\"></span>impiant<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _11\"></span>immateriali <span class=\"_ _11\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsad\">delle attivit\u00e0 per diritt<span class=\"_ _0\"></span>o d\u2019uso\u201d.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsae\">La vita utile stimata dal G<span class=\"_ _0\"></span>ruppo per le varie catego<span class=\"_ _0\"></span>rie di attivit\u00e0 <span class=\"_ _0\"></span>immateriali \u00e8 di s<span class=\"_ _0\"></span>eguito riportata:<span class=\"_ _0\"></span> </div><div class=\"gsaf\"><table class=\"s w3b5 h241\" id=\"_c33ebfc2-5008-4a72-8681-839dc5d935b4\"><tr><td class=\"c x369 y1bed w2b1 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Categoria di attivit\u00e0 imm<span class=\"_ _3\"></span>ateriale<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36a y1bed w2b2 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Vita utile<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x369 hc y1bee ff1 fs7 fc0 sc0 ls0 ws0\">Diritti di brevetto industriale <span class=\"_ _3\"></span>e diritti di utilizzazione delle opere </td><td class=\"t m0 x36b h2 y1bef ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 5 anni<span class=\"fs0\"> </span></td></tr><tr><td class=\"t m0 x369 h2 y1bf0 ff1 fs7 fc0 sc0 ls0 ws0\">dell'ingegno<span class=\"fs0\"> </span></td><td></td></tr><tr><td class=\"c x369 y1bf1 w2b3 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Concessioni, licenze e mar<span class=\"_ _3\"></span>chi<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf1 w2b4 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x254 y1bf2 w3b6 h242\"><div class=\"t m0 x238 hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">Know<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x36d hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x36e hc y1aad ff1 fs7 fc0 sc0 ls0 ws0\">how e Tecnologi<span class=\"_ _3\"></span>e<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36f y1bf3 w30 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 13 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf4 w2b7 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Relazioni commerciali<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36f y1bf4 w30 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 10 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf5 w2b8 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Costi di sviluppo<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf5 w2b4 h11a\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 5 a 15 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bf6 w2b9 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">Altri beni immateriali<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bf6 w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc0 sc0 ls0 ws0\">da 3 a 11 anni<span class=\"_ _1c4\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9e\">(a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>Avviamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa0\">L\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>cl<span class=\"_ _0\"></span>assificato come <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0 <span class=\"_ _3\"></span>immateriale <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _2\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>ed <span class=\"_ _2\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzato <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa1\">precedentemente <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span>scritto, <span class=\"_ _15\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _16\"> </span>assoggettato <span class=\"_ _15\"> </span>a <span class=\"_ _16\"> </span>valutazione, <span class=\"_ _15\"> </span>almeno <span class=\"_ _16\"> </span>annual<span class=\"_ _0\"></span>e, <span class=\"_ _15\"> </span>volta <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>individuare </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsa2\">eventuali <span class=\"_ _1f\"> </span>perdite <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>valore <span class=\"_ _1f\"> </span>(si <span class=\"_ _1f\"> </span>veda <span class=\"_ _1f\"> </span>in <span class=\"_ _1f\"> </span>merito <span class=\"_ _1f\"> </span>quanto <span class=\"_ _1f\"> </span>ripo<span class=\"_ _0\"></span>rtato <span class=\"_ _1f\"> </span>nel <span class=\"_ _16\"> </span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivo <span class=\"_ _1f\"> </span>paragrafo <span class=\"_ _1f\"> </span>\u201cRiduzione <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>valore<span class=\"_ _1c4\"> </span> </div>dell\u2019Avviamento <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>immobi<span class=\"_ _0\"></span>li, <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mpianti <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>macchinari <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>imm<span class=\"_ _0\"></span>ateriali <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _11\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>ritto <span class=\"_ _11\"></span>d\u2019uso\u201d)<span class=\"_ _0\"></span>. Non \u00e8 consentito il ripr<span class=\"_ _0\"></span>istino di valore nel cas<span class=\"_ _0\"></span>o di una preceden<span class=\"_ _0\"></span>te svalutazione per pe<span class=\"_ _0\"></span>rdite di valore.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gsb1\">Attivit\u00e0 e passivit\u00e0 per dir<span class=\"_ _0\"></span>itto d\u2019us<span class=\"_ _0\"></span>o e leasing </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb2\">In <span class=\"_ _0\"></span>accordo <span class=\"_ _11\"></span>con <span class=\"_ _0\"></span>l\u2019IFRS <span class=\"_ _0\"></span>16, <span class=\"_ _11\"></span>un <span class=\"_ _0\"></span>contratto <span class=\"_ _11\"></span>\u00e8, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>contien<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>leasi<span class=\"_ _0\"></span>ng <span class=\"_ _11\"></span>se, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cam<span class=\"_ _0\"></span>bio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>corrispettivo, <span class=\"_ _0\"></span>confe<span class=\"_ _0\"></span>risce <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _0\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb3\">controllare <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019utilizzo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>un\u2019attivit\u00e0 <span class=\"_ _11\"></span>specificata <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>tempo, <span class=\"_ _11\"></span>tale <span class=\"_ _0\"></span>dir<span class=\"_ _0\"></span>itto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ussiste <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>contratto <span class=\"_ _11\"></span>attribuisce <span class=\"_ _11\"></span>al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb4\">locatario <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>diritto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>dirigere <span class=\"_ _12\"></span>l\u2019ass<span class=\"_ _0\"></span>et <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>ottenere <span class=\"_ _11\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _12\"></span>tutti <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>benefici <span class=\"_ _12\"></span>economici <span class=\"_ _12\"></span>derivanti <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>suo <span class=\"_ _12\"></span>utilizzo. <span class=\"_ _12\"></span>Il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb5\">contratto <span class=\"_ _11\"></span>viene <span class=\"_ _12\"></span>valutato <span class=\"_ _11\"></span>nuovamente <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>verificare <span class=\"_ _11\"></span>se <span class=\"_ _12\"></span>\u00e8, <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntiene, <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>leasing <span class=\"_ _11\"></span>so<span class=\"_ _0\"></span>lo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>modifica <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>termin<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb6\">delle condizioni del contr<span class=\"_ _0\"></span>atto. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb7\">Per <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontratto <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>\u00e8<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntiene, <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>leasing<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>ogni <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>ponente <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>separata <span class=\"_ _11\"></span>dal<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mponenti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>leasi<span class=\"_ _0\"></span>ng, <span class=\"_ _12\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb8\">meno che il Gruppo applichi l\u2019esped<span class=\"_ _0\"></span>iente pratico di cui al paragrafo 15 dell\u2019IFRS 16. Tal<span class=\"_ _0\"></span>e espediente pratico permette al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsb9\">locatario <span class=\"_ _3\"></span>di scegliere, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>clas<span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>sott<span class=\"_ _0\"></span>ostante, di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _3\"></span>separare le <span class=\"_ _3\"></span>componenti n<span class=\"_ _3\"></span>on leasing <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>componenti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsba\">leasing e <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contabilizzar<span class=\"_ _0\"></span>e ogn<span class=\"_ _0\"></span>i com<span class=\"_ _0\"></span>ponente leasing <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>associate <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>leasing co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>un'unica <span class=\"_ _0\"></span>componente<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbb\">leasing.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbc\">La durata del <span class=\"_ _3\"></span>leasing \u00e8 determinata come il <span class=\"_ _3\"></span>periodo non annullabile del leasing, a <span class=\"_ _3\"></span>cui vanno aggiunti entrambi i <span class=\"_ _3\"></span>seguenti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsbd\">periodi:  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gsbe\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">periodi <span class=\"_ _3\"></span>coperti <span class=\"_ _3\"></span>da un\u2019opzione <span class=\"_ _3\"></span>di pro<span class=\"_ _3\"></span>roga del <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>se i<span class=\"_ _3\"></span>l lo<span class=\"_ _3\"></span>cata<span class=\"_ _0\"></span>rio <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ragionevole certezza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>eser<span class=\"_ _0\"></span>citare <span class=\"_ _3\"></span>l\u2019opzione; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gsbf\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">periodi <span class=\"_ _12\"></span>coperti <span class=\"_ _12\"></span>dall\u2019opzione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>risoluz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>leasing, <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>locatario <span class=\"_ _11\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>ragionevole <span class=\"_ _12\"></span>certezza<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>esercita<span class=\"_ _0\"></span>re </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc0\">l\u2019opzione. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc1\">Nel <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutare <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>locatar<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>ragionevo<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>tezza <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>ese<span class=\"_ _0\"></span>rcitare <span class=\"_ _11\"></span>l'opzione <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>proroga<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>leas<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>non <span class=\"_ _11\"></span>ese<span class=\"_ _0\"></span>rcitare </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc2\">l'opzione <span class=\"_ _13\"></span>di <span class=\"_ _17\"> </span>risoluzione <span class=\"_ _13\"></span>del <span class=\"_ _13\"> </span>lea<span class=\"_ _0\"></span>sing, <span class=\"_ _13\"></span>sono <span class=\"_ _13\"> </span>consid<span class=\"_ _0\"></span>erati <span class=\"_ _13\"></span>tutti<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>i <span class=\"_ _13\"></span>fatti <span class=\"_ _13\"> </span>e <span class=\"_ _17\"> </span>le <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ircostanze <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>ertinenti <span class=\"_ _13\"> </span>che <span class=\"_ _13\"> </span>cr<span class=\"_ _0\"></span>eano <span class=\"_ _13\"></span>un <span class=\"_ _17\"> </span>incentivo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc3\">economico <span class=\"_ _11\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>il <span class=\"_ _12\"></span>locatario <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>esercitare <span class=\"_ _12\"></span>l'opzione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>proroga <span class=\"_ _11\"></span>del <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>esercitare <span class=\"_ _12\"></span>l'opzione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>ris<span class=\"_ _0\"></span>oluzione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc4\">leasing. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>locatario <span class=\"_ _12\"></span>deve <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ideterminare <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>durata <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambiamento<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>periodo <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ann<span class=\"_ _0\"></span>ullabile <span class=\"_ _12\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc5\">leasing. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc6\">Alla data di decorrenza de<span class=\"_ _0\"></span>l contratto il G<span class=\"_ _0\"></span>ruppo rileva l\u2019attivit<span class=\"_ _0\"></span>\u00e0 per diritto d\u2019u<span class=\"_ _0\"></span>so e la relativa pass<span class=\"_ _0\"></span>ivit\u00e0 del leasing.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc8\">Alla d<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>deco<span class=\"_ _0\"></span>rrenza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ratto <span class=\"_ _0\"></span>l'attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diritto <span class=\"_ _11\"></span>d\u2019uso <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>valutata <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>costo. <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>l co<span class=\"_ _0\"></span>sto <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l'attivit\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>diritto <span class=\"_ _11\"></span>d\u2019uso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsc9\">comprende: </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsca\">(a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>l'importo della valu<span class=\"_ _0\"></span>tazione inizial<span class=\"_ _0\"></span>e della passivit\u00e0 del l<span class=\"_ _0\"></span>easing;  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gscb\">(b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>i pagamenti <span class=\"_ _3\"></span>dovuti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il l<span class=\"_ _3\"></span>easing effettuati <span class=\"_ _3\"></span>alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>decorrenza <span class=\"_ _3\"></span>al netto <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>incentivi <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>leasing </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gscc\">ricevuti;  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gscd\">(c)<span class=\"ff4\"> <span class=\"_ _21\"> </span></span>i co<span class=\"_ _0\"></span>sti iniziali diretti s<span class=\"_ _0\"></span>ostenuti dal locatario;  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsce\">(d)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>la <span class=\"_ _11\"></span>stima <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>locatario <span class=\"_ _11\"></span>dovr\u00e0 <span class=\"_ _11\"></span>sostenere <span class=\"_ _11\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>smantellamento <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>rimozione <span class=\"_ _11\"></span>dell'attivit\u00e0 <span class=\"_ _11\"></span>sottost<span class=\"_ _0\"></span>ante <span class=\"_ _11\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gscf\">per il <span class=\"_ _3\"></span>ripristino del sito i<span class=\"_ _3\"></span>n cui \u00e8 ubicata <span class=\"_ _3\"></span>o per i<span class=\"_ _3\"></span>l ripristino dell'attivit\u00e0 sottostante nelle <span class=\"_ _3\"></span>condizioni previste dai termini </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd0\">e <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>condizioni <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>leasing, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>meno <span class=\"_ _3\"></span>che tal<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>siano <span class=\"_ _3\"></span>sostenuti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>produzione del<span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>rimane<span class=\"_ _0\"></span>nze. <span class=\"_ _3\"></span>L'obbligazione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd1\">relativa ai p<span class=\"_ _0\"></span>redetti <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>sorge i<span class=\"_ _0\"></span>n capo <span class=\"_ _0\"></span>al locatar<span class=\"_ _0\"></span>io alla dat<span class=\"_ _0\"></span>a di <span class=\"_ _0\"></span>decorrenza <span class=\"_ _0\"></span>o in <span class=\"_ _0\"></span>conseguenz<span class=\"_ _0\"></span>a dell<span class=\"_ _0\"></span>'utilizzo de<span class=\"_ _0\"></span>ll'attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd2\">sottostante durante un de<span class=\"_ _0\"></span>terminato periodo.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd3\">Alla <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>decorrenz<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>locatario <span class=\"_ _11\"></span>deve <span class=\"_ _12\"></span>valutare <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>leasing <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>valore <span class=\"_ _12\"></span>attuale <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>agamenti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd4\">dovuti per il leasing non v<span class=\"_ _0\"></span>ersati a tale data. I p<span class=\"_ _0\"></span>agamenti dovuti <span class=\"_ _0\"></span>per il leasing includo<span class=\"_ _0\"></span>no i seguen<span class=\"_ _0\"></span>ti importi: </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd5\">(a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>i pagamenti fis<span class=\"_ _0\"></span>si, al netto di eventuali <span class=\"_ _0\"></span>incentivi al leasing d<span class=\"_ _0\"></span>a ricevere; </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd6\">(b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>i pagamenti variabili dovuti per <span class=\"_ _3\"></span>il leasing <span class=\"_ _3\"></span>che dipendono da <span class=\"_ _3\"></span>un indice <span class=\"_ _3\"></span>o un tasso, <span class=\"_ _3\"></span>valutati inizialmente utilizzando un </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd7\">indice o un tasso alla d<span class=\"_ _0\"></span>ata di decorrenza; <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd8\">(c)<span class=\"ff4\"> <span class=\"_ _21\"> </span></span>gli import<span class=\"_ _0\"></span>i che si prevede i<span class=\"_ _0\"></span>l locatario dovr\u00e0 paga<span class=\"_ _0\"></span>re a titolo di g<span class=\"_ _0\"></span>aranzie del valore re<span class=\"_ _0\"></span>siduo;  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsd9\">(d)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>il prez<span class=\"_ _0\"></span>zo di esercizio del<span class=\"_ _0\"></span>l'opzione di acquisto, se <span class=\"_ _0\"></span>il locatario ha l<span class=\"_ _0\"></span>a ragionevole c<span class=\"_ _0\"></span>ertezza di esercita<span class=\"_ _0\"></span>re l'opzione;  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsda\">(e)<span class=\"ff4\"> <span class=\"_ _7e\"> </span></span>i <span class=\"_ _12\"></span>pagamenti <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>penalit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>isoluzione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>leasing, <span class=\"_ _12\"></span>se <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>durata <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>leasing <span class=\"_ _12\"></span>tiene <span class=\"_ _13\"></span>conto <span class=\"_ _12\"></span>dell'esercizio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdb\">locatario dell'opzio<span class=\"_ _0\"></span>ne di risoluzione del leasi<span class=\"_ _0\"></span>ng. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdc\">I <span class=\"_ _11\"></span>pa<span class=\"_ _0\"></span>gamenti <span class=\"_ _12\"></span>dovuti <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>le<span class=\"_ _0\"></span>asing <span class=\"_ _12\"></span>devono <span class=\"_ _12\"></span>essere <span class=\"_ _12\"></span>attua<span class=\"_ _0\"></span>lizzati <span class=\"_ _12\"></span>utilizzando <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>tass<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interesse <span class=\"_ _12\"></span>implicito <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>leasing, <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>\u00e8 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdd\">possibile determinarlo facilmen<span class=\"_ _0\"></span>te. Se non \u00e8 possibile, il locatario deve utilizzare il suo tasso di finanziamento marginal<span class=\"_ _0\"></span>e, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsde\">ossia <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>interesse <span class=\"_ _0\"></span>incre<span class=\"_ _0\"></span>mentale <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _0\"></span>dovrebb<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pagare <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>otten<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ella m<span class=\"_ _0\"></span>edesima </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsdf\">durata e ammontare del cont<span class=\"_ _0\"></span>ratto di locazion<span class=\"_ _0\"></span>e. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse0\">Success<span class=\"_ _0\"></span>ivamente alla rilevazione iniziale, l'at<span class=\"_ _0\"></span>tivit\u00e0 per diritto d<span class=\"_ _0\"></span>\u2019uso \u00e8 valutata al cost<span class=\"_ _0\"></span>o: </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse1\">(a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>al netto degli amm<span class=\"_ _0\"></span>ortamenti accum<span class=\"_ _0\"></span>ulati e delle riduzioni di va<span class=\"_ _0\"></span>lore accumulate; <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse2\">(b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>rett<span class=\"_ _0\"></span>ificato per tener cont<span class=\"_ _0\"></span>o di eventuali ridet<span class=\"_ _0\"></span>erminazioni della p<span class=\"_ _0\"></span>assivit\u00e0 del leasing.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse3\">Success<span class=\"_ _0\"></span>ivamente alla rilevazione iniziale, l<span class=\"_ _0\"></span>a passivit\u00e0 del le<span class=\"_ _0\"></span>asing \u00e8 valutata:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse4\">a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>aumentando i<span class=\"_ _0\"></span>l valore contabile <span class=\"_ _0\"></span>per tener conto de<span class=\"_ _0\"></span>gli interessi s<span class=\"_ _0\"></span>ulla passivit\u00e0 del leasi<span class=\"_ _0\"></span>ng;  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse5\">b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>diminuend<span class=\"_ _0\"></span>o il valore contab<span class=\"_ _0\"></span>ile per tener conto de<span class=\"_ _0\"></span>i pagamenti eff<span class=\"_ _0\"></span>ettuati;   </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse6\">c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>rideterm<span class=\"_ _0\"></span>inando <span class=\"_ _11\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _11\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>tener <span class=\"_ _12\"></span>conto <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ventuali <span class=\"_ _12\"></span>nuove <span class=\"_ _11\"></span>valutazion<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>modifiche <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>leasing <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse7\">revisione dei pagam<span class=\"_ _0\"></span>enti dovuti per i leasing f<span class=\"_ _0\"></span>issi nella sost<span class=\"_ _0\"></span>anza. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse8\">In <span class=\"_ _13\"></span>caso <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>odifiche <span class=\"_ _17\"> </span>del <span class=\"_ _13\"></span>leasing <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>non <span class=\"_ _13\"></span>si <span class=\"_ _17\"> </span>configurano <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>me <span class=\"_ _13\"> </span>un <span class=\"_ _17\"> </span>leasing <span class=\"_ _17\"> </span>separato, <span class=\"_ _17\"> </span>l\u2019attivit\u00e0 <span class=\"_ _13\"> </span>per <span class=\"_ _17\"> </span>diritto <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _13\"> </span>vie<span class=\"_ _0\"></span>ne </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gse9\">rideterminata <span class=\"_ _3\"></span>(al <span class=\"_ _3\"></span>rialzo <span class=\"_ _3\"></span>oppure <span class=\"_ _3\"></span>al <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ibasso), <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>coerenza <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariazione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>passivit\u00e0 <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>leasing<span class=\"_ _3\"></span> all<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>modifica. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsea\">La passivit\u00e0 <span class=\"_ _0\"></span>del leasing <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>rideterminata i<span class=\"_ _0\"></span>n base<span class=\"_ _0\"></span> alle nuove <span class=\"_ _0\"></span>condiz<span class=\"_ _0\"></span>ioni previste <span class=\"_ _0\"></span>dal contrat<span class=\"_ _0\"></span>to di locaz<span class=\"_ _0\"></span>ione, ut<span class=\"_ _0\"></span>ilizzando </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gseb\">il tasso di attualizzaz<span class=\"_ _0\"></span>ione alla data della m<span class=\"_ _0\"></span>odifica. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsec\">Si <span class=\"_ _11\"></span>precisa <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>po <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>avval<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>dell\u2019esenzione <span class=\"_ _12\"></span>prevista <span class=\"_ _11\"></span>dall\u2019IFR<span class=\"_ _0\"></span>S <span class=\"_ _11\"></span>16, <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>leasin<span class=\"_ _0\"></span>g <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>odesto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsed\">valore <span class=\"_ _11\"></span>(ossia <span class=\"_ _11\"></span>quando <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 <span class=\"_ _11\"></span>sottostant<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>nuovo, <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>infer<span class=\"_ _0\"></span>iore <span class=\"_ _11\"></span>indicativamente <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>USD <span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span>000). <span class=\"_ _11\"></span>In <span class=\"_ _11\"></span>tali <span class=\"_ _11\"></span>cas<span class=\"_ _0\"></span>i, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsee\">non <span class=\"_ _11\"></span>viene <span class=\"_ _11\"></span>rilevat<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>l\u2019attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>diritto <span class=\"_ _11\"></span>d\u2019uso <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>relativa <span class=\"_ _11\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>leasing<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>pagament<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ovuti <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>leasing <span class=\"_ _12\"></span>sono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsef\">rilevati a conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf1\">Il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>ha <span class=\"_ _13\"></span>deciso <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>avvalers<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>dell\u2019esenzione <span class=\"_ _13\"></span>prevista <span class=\"_ _13\"> </span>da<span class=\"_ _0\"></span>ll\u2019IFRS <span class=\"_ _13\"> </span>16 <span class=\"_ _13\"> </span>in <span class=\"_ _13\"></span>relazione <span class=\"_ _13\"></span>ai <span class=\"_ _13\"> </span>leasing <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>breve <span class=\"_ _13\"></span>termine <span class=\"_ _13\"></span>(ossia <span class=\"_ _13\"></span>ai </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf2\">contratti di leasing c<span class=\"_ _0\"></span>he hanno una durata pari o inf<span class=\"_ _0\"></span>eriore a dodi<span class=\"_ _0\"></span>ci mesi a partire dall<span class=\"_ _0\"></span>a data di decorrenza).<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf3\">Il <span class=\"_ _14\"> </span>locatore  deve <span class=\"_ _14\"> </span>classificare  ognuno <span class=\"_ _14\"> </span>dei  suoi<span class=\"_ _3\"></span>  leasing <span class=\"_ _14\"> </span>come  operativo <span class=\"_ _14\"> </span>o  finanziario. <span class=\"_ _14\"> </span>Un  leasing <span class=\"_ _17\"> </span>\u00e8  classificato  come </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf4\">finanziario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>trasferisc<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>sostanzialmente, <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>i e <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>benef<span class=\"_ _0\"></span>ici <span class=\"_ _0\"></span>connessi <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>propriet\u00e0 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>un\u2019<span class=\"_ _0\"></span>attivit\u00e0 s<span class=\"_ _0\"></span>ottostant<span class=\"_ _0\"></span>e. Un<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf5\">leasing <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>classificato <span class=\"_ _3\"></span>come o<span class=\"_ _3\"></span>perativo se, <span class=\"_ _3\"></span>sostanzialmente, <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>trasferisc<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>tutti <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>rischi <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>derivanti <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>propriet\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf6\">di <span class=\"_ _11\"></span>un\u2019attivit\u00e0 <span class=\"_ _12\"></span>sottostante. <span class=\"_ _12\"></span>Nel <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>leasing <span class=\"_ _11\"></span>finan<span class=\"_ _0\"></span>ziari, <span class=\"_ _11\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>da<span class=\"_ _0\"></span>ta <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>decorrenza <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>locatore <span class=\"_ _12\"></span>deve <span class=\"_ _11\"></span>rilevare <span class=\"_ _12\"></span>nel <span class=\"_ _11\"></span>prospetto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf7\">della <span class=\"_ _3\"></span>situazi<span class=\"_ _0\"></span>one <span class=\"_ _3\"></span>patrimon<span class=\"_ _0\"></span>iale e <span class=\"_ _3\"></span>finanziaria le <span class=\"_ _3\"></span>attivit\u00e0 detenute <span class=\"_ _3\"></span>in leasing <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>io <span class=\"_ _3\"></span>ed esporle <span class=\"_ _3\"></span>come<span class=\"_ _0\"></span> credito <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>valor<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf8\">uguale all'investimento netto nel leasing. Nel caso di leasing operativi, il locatore deve rilevare i pagamenti dovuti<span class=\"_ _0\"></span> come </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf9\">proventi con<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>a quot<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>costanti o <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>altro crit<span class=\"_ _0\"></span>erio sistematico<span class=\"_ _0\"></span>. I<span class=\"_ _0\"></span>l locatore <span class=\"_ _0\"></span>deve <span class=\"_ _0\"></span>inoltre r<span class=\"_ _0\"></span>ilevare <span class=\"_ _0\"></span>i costi,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsfa\">compreso l'ammortam<span class=\"_ _0\"></span>ento, sostenuti per <span class=\"_ _0\"></span>realizzare i proventi d<span class=\"_ _0\"></span>el leasing.<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs280\">Proventi da leasing op<span class=\"_ _0\"></span>erativi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs281\">I pro<span class=\"_ _3\"></span>venti derivanti <span class=\"_ _3\"></span>da leasing operativi <span class=\"_ _3\"></span>sono rilevati come <span class=\"_ _3\"></span>ricavi a <span class=\"_ _3\"></span>quote <span class=\"_ _3\"></span>costanti lungo la <span class=\"_ _3\"></span>durata del <span class=\"_ _3\"></span>leasing. Gli <span class=\"_ _3\"></span>incentivi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs282\">ai leasing sono rilevat<span class=\"_ _0\"></span>i come parte integra<span class=\"_ _0\"></span>nte dei proventi totali <span class=\"_ _0\"></span>del leasing lungo l<span class=\"_ _0\"></span>a durata del lea<span class=\"_ _0\"></span>sing. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gsfc\">Immobili, impianti e ma<span class=\"_ _0\"></span>cchinari </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsfd\">La <span class=\"_ _17\"> </span>contabilizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>imm<span class=\"_ _0\"></span>obili, <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>ianti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _17\"> </span>avvie<span class=\"_ _0\"></span>ne <span class=\"_ _17\"> </span>solo <span class=\"_ _17\"> </span>quando <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>verifica<span class=\"_ _0\"></span>no <span class=\"_ _17\"> </span>contem<span class=\"_ _0\"></span>poraneamente <span class=\"_ _17\"> </span>le<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsfe\">seguenti condizioni:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gsff\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 probabile che i futuri ben<span class=\"_ _0\"></span>efici economici<span class=\"_ _0\"></span> riferibili al bene sara<span class=\"_ _0\"></span>nno goduti dal<span class=\"_ _0\"></span>l\u2019impresa; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs100\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il costo pu\u00f2 essere dete<span class=\"_ _0\"></span>rminato in modo attend<span class=\"_ _0\"></span>ibile. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs101\">Gli <span class=\"_ _17\"> </span>immobili, <span class=\"_ _17\"> </span>impianti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>macchinari <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>inizia<span class=\"_ _0\"></span>lmente <span class=\"_ _17\"> </span>valutati <span class=\"_ _14\"> </span>al <span class=\"_ _17\"> </span>costo <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisto <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>sostituzione, <span class=\"_ _17\"> </span>definito <span class=\"_ _17\"> </span>come </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs102\">l\u2019importo monetar<span class=\"_ _0\"></span>io o equ<span class=\"_ _0\"></span>ivalent<span class=\"_ _0\"></span>e corrisposto <span class=\"_ _0\"></span>o il <span class=\"_ _0\"></span>fair val<span class=\"_ _0\"></span>ue di <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>corrispettivi da<span class=\"_ _0\"></span>ti per a<span class=\"_ _0\"></span>cquisire un\u2019<span class=\"_ _0\"></span>attivit\u00e0, o<span class=\"_ _0\"></span> al cost<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs103\">di produzione. Success<span class=\"_ _0\"></span>ivamente all\u2019iscrizione iniziale, gli immobili, impi<span class=\"_ _0\"></span>anti e macchinari sono valutati con il metodo del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs104\">costo, al netto delle quote d<span class=\"_ _0\"></span>i amm<span class=\"_ _0\"></span>ortamento contabilizzate e <span class=\"_ _0\"></span>di qualsiasi perdita di v<span class=\"_ _0\"></span>alore accum<span class=\"_ _0\"></span>ulata. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs105\">Il  costo <span class=\"_ _78\"> </span>include <span class=\"_ _78\"> </span>gl<span class=\"_ _0\"></span>i  oneri <span class=\"_ _15\"> </span>direttamente <span class=\"_ _78\"> </span>so<span class=\"_ _0\"></span>stenuti  per <span class=\"_ _78\"> </span>render<span class=\"_ _0\"></span>e  possib<span class=\"_ _0\"></span>ile  il <span class=\"_ _78\"> </span>loro <span class=\"_ _78\"> </span>util<span class=\"_ _0\"></span>izzo,  no<span class=\"_ _0\"></span>nch\u00e9  e<span class=\"_ _0\"></span>ventuali  oneri <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs106\">smantellamento e di rimozione <span class=\"_ _0\"></span>che verranno soste<span class=\"_ _0\"></span>nuti conseguenteme<span class=\"_ _0\"></span>nte a obbligazioni contr<span class=\"_ _0\"></span>attuali che richiedano di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs107\">riportare il bene nelle co<span class=\"_ _0\"></span>ndizioni originarie<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs108\">Il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>bene prodotto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>economia <span class=\"_ _3\"></span>comprende il <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>dei materiali <span class=\"_ _3\"></span>utilizzati e <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>man<span class=\"_ _0\"></span>odopera <span class=\"_ _3\"></span>diretta<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>costi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs109\">direttamente <span class=\"_ _0\"></span>attr<span class=\"_ _0\"></span>ibuibili <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ortare <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>bene <span class=\"_ _11\"></span>nel <span class=\"_ _11\"></span>luogo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>necess<span class=\"_ _0\"></span>arie <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>onamento <span class=\"_ _11\"></span>nel <span class=\"_ _0\"></span>modo <span class=\"_ _11\"></span>inteso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10a\">dalla direzione az<span class=\"_ _0\"></span>iendale, e i costi di smantel<span class=\"_ _0\"></span>lamento e di rimozi<span class=\"_ _0\"></span>one del bene e bon<span class=\"_ _0\"></span>ifica del sito su cui ins<span class=\"_ _0\"></span>iste. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10b\">Gli on<span class=\"_ _3\"></span>eri sostenuti <span class=\"_ _3\"></span>per le <span class=\"_ _3\"></span>manutenzioni e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>riparazioni di <span class=\"_ _3\"></span>natura ordinaria e/o <span class=\"_ _3\"></span>ciclica <span class=\"_ _3\"></span>sono diret<span class=\"_ _3\"></span>tame<span class=\"_ _0\"></span>nte imputati<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>conto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10c\">economico <span class=\"_ _74\"> </span>quando <span class=\"_ _74\"> </span>sost<span class=\"_ _0\"></span>enuti. <span class=\"_ _74\"> </span>La <span class=\"_ _74\"> </span>capita<span class=\"_ _0\"></span>lizzazione <span class=\"_ _74\"> </span>dei <span class=\"_ _74\"> </span>cost<span class=\"_ _0\"></span>i <span class=\"_ _74\"> </span>inerenti <span class=\"_ _74\"> </span>l\u2019amp<span class=\"_ _0\"></span>liamento, <span class=\"_ _74\"> </span>l\u2019am<span class=\"_ _0\"></span>modernamento <span class=\"_ _74\"> </span>o <span class=\"_ _74\"> </span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10d\">miglioramento <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>elementi <span class=\"_ _12\"></span>struttura<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>propriet\u00e0 <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>uso <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>terzi <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>effe<span class=\"_ _0\"></span>ttuata <span class=\"_ _12\"></span>nei <span class=\"_ _12\"></span>limiti <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>essi <span class=\"_ _12\"></span>rispondano <span class=\"_ _12\"></span>ai </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10e\">requisiti per essere separ<span class=\"_ _0\"></span>atamente c<span class=\"_ _0\"></span>lassificati come attivit\u00e0 o p<span class=\"_ _0\"></span>arte di un\u2019atti<span class=\"_ _0\"></span>vit\u00e0.<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10f\">Il criterio <span class=\"_ _0\"></span>di a<span class=\"_ _0\"></span>mmortamento<span class=\"_ _0\"></span> util<span class=\"_ _0\"></span>izzato per <span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>i immobi<span class=\"_ _0\"></span>li, imp<span class=\"_ _0\"></span>ianti <span class=\"_ _0\"></span>e m<span class=\"_ _0\"></span>acchinari \u00e8 <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span>etodo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>lungo l<span class=\"_ _0\"></span>a vit<span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs110\">utile delle stesse. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs111\">La vita utile stimata dal G<span class=\"_ _0\"></span>ruppo per le varie catego<span class=\"_ _0\"></span>rie di immobi<span class=\"_ _0\"></span>li, impianti e macchinari \u00e8 di se<span class=\"_ _0\"></span>guito riporta<span class=\"_ _0\"></span>ta: </div><div class=\"gs112\"><table class=\"s w3b7 h243\" id=\"_9dceafde-9aa5-40a0-a572-ae6ddc0d33dd\"><tr><td class=\"c x369 y1bf7 w2ba h115\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Categoria di immobili, imp<span class=\"_ _3\"></span>ianti e macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36a y1bf7 w2b2 h115\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Vita utile<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1bf9 w3b8 h235\"><div class=\"t m0 x238 h2 y1bf8 ff1 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x370 y1bf9 w3b9 h235\"><div class=\"t m0 x238 h2 y1bf8 ff1 fs7 fc2 sc0 ls0 ws0\">da 25 a 35 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfa w2bc h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Impianti e macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfa w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 8 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfb w2bd h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfb w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 5 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfc w2be h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Beni strumentali conce<span class=\"_ _3\"></span>ssi in locazione<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfc w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 3 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfd w2bf h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Altri beni<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfd w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 4 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs113\">I terreni di propriet\u00e0 non v<span class=\"_ _0\"></span>engono amm<span class=\"_ _0\"></span>ortizzati.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs115\">Ad <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>eserc<span class=\"_ _0\"></span>izio <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>verifica se <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>intervenuti <span class=\"_ _3\"></span>rilevanti cambiamenti <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>caratteris<span class=\"_ _0\"></span>tiche <span class=\"_ _3\"></span>attese dei<span class=\"_ _3\"></span> benefici </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs116\">economici <span class=\"_ _11\"></span>derivanti <span class=\"_ _11\"></span>dai <span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>spiti <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pitalizzati <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>tal <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>provvede <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>modificare <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>crit<span class=\"_ _0\"></span>erio <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortamento, <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs117\">considerato come cambiame<span class=\"_ _0\"></span>nto di stima secondo qu<span class=\"_ _0\"></span>anto previsto dal princi<span class=\"_ _0\"></span>pio IAS 8.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs118\">Il <span class=\"_ _11\"></span>valore <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>immobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _12\"></span>viene <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mpletamente <span class=\"_ _12\"></span>stornato <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ll\u2019atto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>dis<span class=\"_ _0\"></span>missione <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>quando </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs119\">l\u2019impresa si attende che non p<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>a derivare alcun beneficio e<span class=\"_ _0\"></span>conomico dalla sua cess<span class=\"_ _0\"></span>ione. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11a\">L'utile <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>perdita <span class=\"_ _12\"></span>generati<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>elemento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>mobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11b\">differenza tra il<span class=\"_ _3\"></span> corrispettivo netto della <span class=\"_ _3\"></span>cess<span class=\"_ _0\"></span>ione e <span class=\"_ _3\"></span>il valore <span class=\"_ _3\"></span>contabile del bene, e <span class=\"_ _3\"></span>viene rilevato nel conto economico <span class=\"_ _3\"></span>tra </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11c\">gli <span class=\"_ _0\"></span>\"altri <span class=\"_ _11\"></span>proventi\" <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>\u201caltri <span class=\"_ _0\"></span>costi <span class=\"_ _11\"></span>operativi\u201d.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Quando <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>macc<span class=\"_ _0\"></span>hinari <span class=\"_ _0\"></span>rivalut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>duti, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11d\">gli importi inclusi ne<span class=\"_ _0\"></span>lla riserva di rivalut<span class=\"_ _0\"></span>azione sono tr<span class=\"_ _0\"></span>asferiti alla voce<span class=\"_ _0\"></span> utili portati a nuovo<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11e\">I contributi <span class=\"_ _0\"></span>in co<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>capitale so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabilizzati <span class=\"_ _0\"></span>quando s<span class=\"_ _0\"></span>ussis<span class=\"_ _0\"></span>te la <span class=\"_ _0\"></span>ragionevole <span class=\"_ _0\"></span>certezza <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>saranno <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>e che<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs11f\">tutte le <span class=\"_ _0\"></span>condizion<span class=\"_ _0\"></span>i ad <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>risultino s<span class=\"_ _0\"></span>oddisfatte. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>contribu<span class=\"_ _0\"></span>ti sono <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span>pesi tra<span class=\"_ _0\"></span> le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 e <span class=\"_ _0\"></span>accreditati <span class=\"_ _0\"></span>pro-<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs120\">quota al conto economico <span class=\"_ _0\"></span>in relazione al<span class=\"_ _0\"></span>la vita utile dei re<span class=\"_ _0\"></span>lativi cesp<span class=\"_ _0\"></span>iti.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "Immobili, impianti e ma<span class=\"_ _0\"></span>cchinari La <span class=\"_ _17\"> </span>contabilizzazio<span class=\"_ _0\"></span>ne <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>imm<span class=\"_ _0\"></span>obili, <span class=\"_ _17\"> </span>imp<span class=\"_ _0\"></span>ianti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _17\"> </span>avvie<span class=\"_ _0\"></span>ne <span class=\"_ _17\"> </span>solo <span class=\"_ _17\"> </span>quando <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>verifica<span class=\"_ _0\"></span>no <span class=\"_ _17\"> </span>contem<span class=\"_ _0\"></span>poraneamente <span class=\"_ _17\"> </span>le<span class=\"_ _0\"></span> seguenti condizioni:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 probabile che i futuri ben<span class=\"_ _0\"></span>efici economici<span class=\"_ _0\"></span> riferibili al bene sara<span class=\"_ _0\"></span>nno goduti dal<span class=\"_ _0\"></span>l\u2019impresa; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il costo pu\u00f2 essere dete<span class=\"_ _0\"></span>rminato in modo attend<span class=\"_ _0\"></span>ibile. </span></span>Gli <span class=\"_ _17\"> </span>immobili, <span class=\"_ _17\"> </span>impianti <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>macchinari <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>inizia<span class=\"_ _0\"></span>lmente <span class=\"_ _17\"> </span>valutati <span class=\"_ _14\"> </span>al <span class=\"_ _17\"> </span>costo <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>acquisto <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>sostituzione, <span class=\"_ _17\"> </span>definito <span class=\"_ _17\"> </span>come l\u2019importo monetar<span class=\"_ _0\"></span>io o equ<span class=\"_ _0\"></span>ivalent<span class=\"_ _0\"></span>e corrisposto <span class=\"_ _0\"></span>o il <span class=\"_ _0\"></span>fair val<span class=\"_ _0\"></span>ue di <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>corrispettivi da<span class=\"_ _0\"></span>ti per a<span class=\"_ _0\"></span>cquisire un\u2019<span class=\"_ _0\"></span>attivit\u00e0, o<span class=\"_ _0\"></span> al cost<span class=\"_ _0\"></span>o di produzione. Success<span class=\"_ _0\"></span>ivamente all\u2019iscrizione iniziale, gli immobili, impi<span class=\"_ _0\"></span>anti e macchinari sono valutati con il metodo del costo, al netto delle quote d<span class=\"_ _0\"></span>i amm<span class=\"_ _0\"></span>ortamento contabilizzate e <span class=\"_ _0\"></span>di qualsiasi perdita di v<span class=\"_ _0\"></span>alore accum<span class=\"_ _0\"></span>ulata. Il  costo <span class=\"_ _78\"> </span>include <span class=\"_ _78\"> </span>gl<span class=\"_ _0\"></span>i  oneri <span class=\"_ _15\"> </span>direttamente <span class=\"_ _78\"> </span>so<span class=\"_ _0\"></span>stenuti  per <span class=\"_ _78\"> </span>render<span class=\"_ _0\"></span>e  possib<span class=\"_ _0\"></span>ile  il <span class=\"_ _78\"> </span>loro <span class=\"_ _78\"> </span>util<span class=\"_ _0\"></span>izzo,  no<span class=\"_ _0\"></span>nch\u00e9  e<span class=\"_ _0\"></span>ventuali  oneri <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>i smantellamento e di rimozione <span class=\"_ _0\"></span>che verranno soste<span class=\"_ _0\"></span>nuti conseguenteme<span class=\"_ _0\"></span>nte a obbligazioni contr<span class=\"_ _0\"></span>attuali che richiedano di riportare il bene nelle co<span class=\"_ _0\"></span>ndizioni originarie<span class=\"_ _0\"></span>.  Il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>bene prodotto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>economia <span class=\"_ _3\"></span>comprende il <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>osto <span class=\"_ _3\"></span>dei materiali <span class=\"_ _3\"></span>utilizzati e <span class=\"_ _3\"></span>dell<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>man<span class=\"_ _0\"></span>odopera <span class=\"_ _3\"></span>diretta<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>costi direttamente <span class=\"_ _0\"></span>attr<span class=\"_ _0\"></span>ibuibili <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ortare <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>bene <span class=\"_ _11\"></span>nel <span class=\"_ _11\"></span>luogo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>necess<span class=\"_ _0\"></span>arie <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>onamento <span class=\"_ _11\"></span>nel <span class=\"_ _0\"></span>modo <span class=\"_ _11\"></span>inteso dalla direzione az<span class=\"_ _0\"></span>iendale, e i costi di smantel<span class=\"_ _0\"></span>lamento e di rimozi<span class=\"_ _0\"></span>one del bene e bon<span class=\"_ _0\"></span>ifica del sito su cui ins<span class=\"_ _0\"></span>iste. Gli on<span class=\"_ _3\"></span>eri sostenuti <span class=\"_ _3\"></span>per le <span class=\"_ _3\"></span>manutenzioni e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>riparazioni di <span class=\"_ _3\"></span>natura ordinaria e/o <span class=\"_ _3\"></span>ciclica <span class=\"_ _3\"></span>sono diret<span class=\"_ _3\"></span>tame<span class=\"_ _0\"></span>nte imputati<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>conto economico <span class=\"_ _74\"> </span>quando <span class=\"_ _74\"> </span>sost<span class=\"_ _0\"></span>enuti. <span class=\"_ _74\"> </span>La <span class=\"_ _74\"> </span>capita<span class=\"_ _0\"></span>lizzazione <span class=\"_ _74\"> </span>dei <span class=\"_ _74\"> </span>cost<span class=\"_ _0\"></span>i <span class=\"_ _74\"> </span>inerenti <span class=\"_ _74\"> </span>l\u2019amp<span class=\"_ _0\"></span>liamento, <span class=\"_ _74\"> </span>l\u2019am<span class=\"_ _0\"></span>modernamento <span class=\"_ _74\"> </span>o <span class=\"_ _74\"> </span>il miglioramento <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>elementi <span class=\"_ _12\"></span>struttura<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>propriet\u00e0 <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>uso <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>terzi <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>effe<span class=\"_ _0\"></span>ttuata <span class=\"_ _12\"></span>nei <span class=\"_ _12\"></span>limiti <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>essi <span class=\"_ _12\"></span>rispondano <span class=\"_ _12\"></span>ai requisiti per essere separ<span class=\"_ _0\"></span>atamente c<span class=\"_ _0\"></span>lassificati come attivit\u00e0 o p<span class=\"_ _0\"></span>arte di un\u2019atti<span class=\"_ _0\"></span>vit\u00e0.<span class=\"_ _1c4\"> </span>Il criterio <span class=\"_ _0\"></span>di a<span class=\"_ _0\"></span>mmortamento<span class=\"_ _0\"></span> util<span class=\"_ _0\"></span>izzato per <span class=\"_ _0\"></span>gl<span class=\"_ _0\"></span>i immobi<span class=\"_ _0\"></span>li, imp<span class=\"_ _0\"></span>ianti <span class=\"_ _0\"></span>e m<span class=\"_ _0\"></span>acchinari \u00e8 <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span>etodo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quote <span class=\"_ _0\"></span>costanti, <span class=\"_ _0\"></span>lungo l<span class=\"_ _0\"></span>a vit<span class=\"_ _0\"></span>a utile delle stesse. La vita utile stimata dal G<span class=\"_ _0\"></span>ruppo per le varie catego<span class=\"_ _0\"></span>rie di immobi<span class=\"_ _0\"></span>li, impianti e macchinari \u00e8 di se<span class=\"_ _0\"></span>guito riporta<span class=\"_ _0\"></span>ta: <table class=\"s w3b7 h243\" id=\"_9dceafde-9aa5-40a0-a572-ae6ddc0d33dd\"><tr><td class=\"c x369 y1bf7 w2ba h115\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Categoria di immobili, imp<span class=\"_ _3\"></span>ianti e macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36a y1bf7 w2b2 h115\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Vita utile<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1bf9 w3b8 h235\"><div class=\"t m0 x238 h2 y1bf8 ff1 fs7 fc2 sc0 ls0 ws0\">Fabbricati<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x370 y1bf9 w3b9 h235\"><div class=\"t m0 x238 h2 y1bf8 ff1 fs7 fc2 sc0 ls0 ws0\">da 25 a 35 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfa w2bc h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Impianti e macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfa w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 8 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfb w2bd h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Attrezzature<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfb w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 5 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfc w2be h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Beni strumentali conce<span class=\"_ _3\"></span>ssi in locazione<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfc w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 3 a 25 anni<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c x369 y1bfd w2bf h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">Altri beni<span class=\"_ _1c4\"> </span></div></td><td class=\"c x36c y1bfd w2b4 h182\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc2 sc0 ls0 ws0\">da 4 a 10 anni<span class=\"_ _1c4\"> </span></div></td></tr></table>I terreni di propriet\u00e0 non v<span class=\"_ _0\"></span>engono amm<span class=\"_ _0\"></span>ortizzati.<span class=\"_ _1c4\"> </span>Ad <span class=\"_ _3\"></span>ogni <span class=\"_ _3\"></span>fine <span class=\"_ _3\"></span>eserc<span class=\"_ _0\"></span>izio <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>verifica se <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>intervenuti <span class=\"_ _3\"></span>rilevanti cambiamenti <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>caratteris<span class=\"_ _0\"></span>tiche <span class=\"_ _3\"></span>attese dei<span class=\"_ _3\"></span> benefici economici <span class=\"_ _11\"></span>derivanti <span class=\"_ _11\"></span>dai <span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>spiti <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pitalizzati <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>tal <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>provvede <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>modificare <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>crit<span class=\"_ _0\"></span>erio <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>mortamento, <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>iene considerato come cambiame<span class=\"_ _0\"></span>nto di stima secondo qu<span class=\"_ _0\"></span>anto previsto dal princi<span class=\"_ _0\"></span>pio IAS 8.<span class=\"_ _0\"></span> Il <span class=\"_ _11\"></span>valore <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>immobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _12\"></span>viene <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mpletamente <span class=\"_ _12\"></span>stornato <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ll\u2019atto <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>dis<span class=\"_ _0\"></span>missione <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>quando l\u2019impresa si attende che non p<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>a derivare alcun beneficio e<span class=\"_ _0\"></span>conomico dalla sua cess<span class=\"_ _0\"></span>ione. L'utile <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>perdita <span class=\"_ _12\"></span>generati<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>alla <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>elemento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>mobili, <span class=\"_ _12\"></span>impianti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>macchinar<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>la differenza tra il<span class=\"_ _3\"></span> corrispettivo netto della <span class=\"_ _3\"></span>cess<span class=\"_ _0\"></span>ione e <span class=\"_ _3\"></span>il valore <span class=\"_ _3\"></span>contabile del bene, e <span class=\"_ _3\"></span>viene rilevato nel conto economico <span class=\"_ _3\"></span>tra gli <span class=\"_ _0\"></span>\"altri <span class=\"_ _11\"></span>proventi\" <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>\u201caltri <span class=\"_ _0\"></span>costi <span class=\"_ _11\"></span>operativi\u201d.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Quando <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>macc<span class=\"_ _0\"></span>hinari <span class=\"_ _0\"></span>rivalut<span class=\"_ _0\"></span>ati <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>duti, gli importi inclusi ne<span class=\"_ _0\"></span>lla riserva di rivalut<span class=\"_ _0\"></span>azione sono tr<span class=\"_ _0\"></span>asferiti alla voce<span class=\"_ _0\"></span> utili portati a nuovo<span class=\"_ _0\"></span>. I contributi <span class=\"_ _0\"></span>in co<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>capitale so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>contabilizzati <span class=\"_ _0\"></span>quando s<span class=\"_ _0\"></span>ussis<span class=\"_ _0\"></span>te la <span class=\"_ _0\"></span>ragionevole <span class=\"_ _0\"></span>certezza <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>saranno <span class=\"_ _0\"></span>ricevuti <span class=\"_ _0\"></span>e che<span class=\"_ _0\"></span> tutte le <span class=\"_ _0\"></span>condizion<span class=\"_ _0\"></span>i ad <span class=\"_ _0\"></span>essi <span class=\"_ _0\"></span>rifer<span class=\"_ _0\"></span>ite <span class=\"_ _0\"></span>risultino s<span class=\"_ _0\"></span>oddisfatte. <span class=\"_ _0\"></span>I <span class=\"_ _0\"></span>contribu<span class=\"_ _0\"></span>ti sono <span class=\"_ _0\"></span>quindi <span class=\"_ _0\"></span>sos<span class=\"_ _0\"></span>pesi tra<span class=\"_ _0\"></span> le <span class=\"_ _0\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 e <span class=\"_ _0\"></span>accreditati <span class=\"_ _0\"></span>pro-<span class=\"_ _1c4\"> </span>quota al conto economico <span class=\"_ _0\"></span>in relazione al<span class=\"_ _0\"></span>la vita utile dei re<span class=\"_ _0\"></span>lativi cesp<span class=\"_ _0\"></span>iti.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-617": {
   "value": "Gli on<span class=\"_ _3\"></span>eri sostenuti <span class=\"_ _3\"></span>per le <span class=\"_ _3\"></span>manutenzioni e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>riparazioni di <span class=\"_ _3\"></span>natura ordinaria e/o <span class=\"_ _3\"></span>ciclica <span class=\"_ _3\"></span>sono diret<span class=\"_ _3\"></span>tame<span class=\"_ _0\"></span>nte imputati<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>conto economico <span class=\"_ _74\"> </span>quando <span class=\"_ _74\"> </span>sost<span class=\"_ _0\"></span>enuti. <span class=\"_ _74\"> </span>La <span class=\"_ _74\"> </span>capita<span class=\"_ _0\"></span>lizzazione <span class=\"_ _74\"> </span>dei <span class=\"_ _74\"> </span>cost<span class=\"_ _0\"></span>i <span class=\"_ _74\"> </span>inerenti <span class=\"_ _74\"> </span>l\u2019amp<span class=\"_ _0\"></span>liamento, <span class=\"_ _74\"> </span>l\u2019am<span class=\"_ _0\"></span>modernamento <span class=\"_ _74\"> </span>o <span class=\"_ _74\"> </span>il miglioramento <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>elementi <span class=\"_ _12\"></span>struttura<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>propriet\u00e0 <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>uso <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>terzi <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>effe<span class=\"_ _0\"></span>ttuata <span class=\"_ _12\"></span>nei <span class=\"_ _12\"></span>limiti <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>essi <span class=\"_ _12\"></span>rispondano <span class=\"_ _12\"></span>ai requisiti per essere separ<span class=\"_ _0\"></span>atamente c<span class=\"_ _0\"></span>lassificati come attivit\u00e0 o p<span class=\"_ _0\"></span>arte di un\u2019atti<span class=\"_ _0\"></span>vit\u00e0.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs122\">Riduzione di <span class=\"_ _0\"></span>valore de<span class=\"_ _0\"></span>ll\u2019Avviam<span class=\"_ _0\"></span>ento, <span class=\"_ _0\"></span>degli immo<span class=\"_ _0\"></span>bili, impianti<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>macchinar<span class=\"_ _0\"></span>i e del<span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>immat<span class=\"_ _0\"></span>eriali e <span class=\"_ _0\"></span>delle att<span class=\"_ _0\"></span>ivit\u00e0 per </div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs123\">diritto d\u2019uso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs124\">(a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>Avviamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs125\">Come <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ecedentemente <span class=\"_ _11\"></span>indicato, <span class=\"_ _11\"></span>l\u2019avv<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>sottop<span class=\"_ _0\"></span>osto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>recuperabilit\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _11\"></span>impairment<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs126\">test) <span class=\"_ _12\"></span>annualmente <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>requentemente, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>dicatori <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>possano <span class=\"_ _12\"></span>far <span class=\"_ _12\"></span>ritenere <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _11\"></span>lo <span class=\"_ _12\"></span>stesso <span class=\"_ _12\"></span>possa <span class=\"_ _12\"></span>aver </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs127\">subito una riduzione di valore, s<span class=\"_ _0\"></span>econdo quanto previsto da<span class=\"_ _0\"></span>llo IAS 36 (<span class=\"_ _0\"></span>Riduzione di valore delle attivit\u00e0). La ver<span class=\"_ _0\"></span>ifica viene </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs128\">svolta, <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>norma, <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fine <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _11\"></span>esercizi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e, <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rtanto, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>riferimento <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>costituita <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs129\">chiusura del bilancio<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs12a\">L\u2019impairment test viene effettuato con riferimento alle famiglie<span class=\"_ _0\"></span> di unit\u00e0 generatrici di flussi finanziari (\u201cCash Generating </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs12b\">Units\u201d, \u201cCGU\u201d), <span class=\"_ _0\"></span>corrispondenti<span class=\"_ _0\"></span> ai segm<span class=\"_ _0\"></span>enti di bus<span class=\"_ _0\"></span>iness, alle <span class=\"_ _0\"></span>quali \u00e8 <span class=\"_ _0\"></span>stato allocato <span class=\"_ _0\"></span>l\u2019avviamento. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>CGU di un\u2019attiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 <span class=\"_ _0\"></span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs12c\">pi\u00f9  piccolo <span class=\"_ _78\"> </span>gr<span class=\"_ _0\"></span>uppo  di <span class=\"_ _78\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _78\"> </span>che<span class=\"_ _0\"></span>  comprende <span class=\"_ _78\"> </span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0  ste<span class=\"_ _0\"></span>ssa  e<span class=\"_ _0\"></span>  che <span class=\"_ _15\"> </span>genera  flussi <span class=\"_ _78\"> </span>f<span class=\"_ _0\"></span>inanziari  in  entr<span class=\"_ _0\"></span>ata  che<span class=\"_ _0\"></span>  sono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs12d\">ampiamente <span class=\"_ _13\"></span>indipendent<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>dai <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _13\"> </span>finanziari <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>ent<span class=\"_ _0\"></span>rata <span class=\"_ _13\"></span>derivanti <span class=\"_ _13\"> </span>dalle <span class=\"_ _13\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>grupp<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>di <span class=\"_ _13\"> </span>attivit<span class=\"_ _0\"></span>\u00e0. <span class=\"_ _13\"></span>L\u2019eventuale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs12e\">riduzione di v<span class=\"_ _0\"></span>alore dell<span class=\"_ _0\"></span>\u2019avviamento <span class=\"_ _0\"></span>viene rilevata <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il valore recupe<span class=\"_ _0\"></span>rabile del <span class=\"_ _0\"></span>gruppo di <span class=\"_ _0\"></span>CGU a <span class=\"_ _0\"></span>cui lo<span class=\"_ _0\"></span> stess<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs12f\">\u00e8 <span class=\"_ _11\"></span>allocato <span class=\"_ _0\"></span>risulti <span class=\"_ _11\"></span>inferiore <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>suo <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>iscrizione <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>bilancio. <span class=\"_ _11\"></span>Per <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>recuperabile <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>intende <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>maggiore <span class=\"_ _0\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>fair </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs130\">value delle famigl<span class=\"_ _0\"></span>ie di CGU asso<span class=\"_ _0\"></span>ggettate a impai<span class=\"_ _0\"></span>rment test, a<span class=\"_ _0\"></span>l netto degli on<span class=\"_ _0\"></span>eri di dism<span class=\"_ _0\"></span>issione, e il relativo v<span class=\"_ _0\"></span>alore d\u2019uso,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs131\">intendendosi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quest\u2019ultimo il <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>stimati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>attivit\u00e0. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinare i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs132\">d'uso, <span class=\"_ _0\"></span>i fl<span class=\"_ _0\"></span>ussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>attesi <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no attua<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>utilizz<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sconto<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs133\">valutazioni  correnti  di  mercato  del  costo  del  denaro,  rapportato  al  periodo  dell\u2019invest<span class=\"_ _0\"></span>imento  e  ai  rischi  specifici </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs134\">dell'attivit\u00e0. <span class=\"_ _0\"></span>Nel <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i la <span class=\"_ _11\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivante <span class=\"_ _0\"></span>dall\u2019impairm<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019avv<span class=\"_ _0\"></span>iamento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs135\">allocato alla famiglia di CGU assoggettata a impairme<span class=\"_ _0\"></span>nt test, l\u2019eccedenza residua viene allocata alle attivit\u00e0 incluse nel<span class=\"_ _0\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs136\">famiglia di CGU in prop<span class=\"_ _0\"></span>orzione al loro valore d<span class=\"_ _0\"></span>i carico.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs137\">Il  valore<span class=\"_ _0\"></span>  origina<span class=\"_ _0\"></span>rio  d<span class=\"_ _0\"></span>ell\u2019avviame<span class=\"_ _0\"></span>nto  non <span class=\"_ _15\"> </span>pu\u00f2 <span class=\"_ _78\"> </span>esse<span class=\"_ _0\"></span>re  r<span class=\"_ _0\"></span>ipristinato <span class=\"_ _78\"> </span>qua<span class=\"_ _0\"></span>lora  v<span class=\"_ _0\"></span>engano <span class=\"_ _78\"> </span>m<span class=\"_ _0\"></span>eno  l<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>ragioni  che<span class=\"_ _0\"></span>  ne<span class=\"_ _0\"></span>  hann<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs138\">determinato la riduz<span class=\"_ _0\"></span>ione di valore.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs139\">(b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 (materiali, imm<span class=\"_ _0\"></span>ateriali e attivit\u00e0 pe<span class=\"_ _0\"></span>r diritto d\u2019uso)<span class=\"_ _0\"></span> a vita utile definita<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13a\">A <span class=\"_ _0\"></span>cias<span class=\"_ _0\"></span>cuna <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>effettua<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erifica <span class=\"_ _0\"></span>finalizzata <span class=\"_ _0\"></span>ad <span class=\"_ _11\"></span>accertare <span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>vi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>indicatori <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13b\">immobili, imp<span class=\"_ _0\"></span>ianti e <span class=\"_ _0\"></span>macc<span class=\"_ _0\"></span>hinari, le <span class=\"_ _0\"></span>attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per d<span class=\"_ _0\"></span>iritto d<span class=\"_ _0\"></span>\u2019uso possa<span class=\"_ _0\"></span>no ave<span class=\"_ _0\"></span>re su<span class=\"_ _0\"></span>bito una <span class=\"_ _0\"></span>riduzione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13c\">di valore. <span class=\"_ _0\"></span>A tal <span class=\"_ _0\"></span>fine si <span class=\"_ _0\"></span>considera<span class=\"_ _0\"></span>no sia <span class=\"_ _0\"></span>fonti int<span class=\"_ _0\"></span>erne sia e<span class=\"_ _0\"></span>sterne <span class=\"_ _0\"></span>di informaz<span class=\"_ _0\"></span>ione. Relativ<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>alle prime <span class=\"_ _0\"></span>(fonti inte<span class=\"_ _0\"></span>rne) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13d\">si <span class=\"_ _20\"> </span>considera: <span class=\"_ _20\"> </span>l\u2019obsolescenza <span class=\"_ _20\"> </span>o <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>deterioramento <span class=\"_ _20\"> </span>fisico<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _20\"> </span>eventuali <span class=\"_ _20\"> </span>cambiamen<span class=\"_ _0\"></span>ti <span class=\"_ _20\"> </span>significativi <span class=\"_ _20\"> </span>nell\u2019us<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13e\">dell\u2019attivit\u00e0 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l\u2019andamen<span class=\"_ _0\"></span>to <span class=\"_ _11\"></span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _12\"></span>dell\u2019attivit\u00e0 <span class=\"_ _11\"></span>rispetto <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>previsto<span class=\"_ _0\"></span>. <span class=\"_ _11\"></span>Per <span class=\"_ _12\"></span>quanto <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>cerne <span class=\"_ _11\"></span>le <span class=\"_ _12\"></span>fonti <span class=\"_ _11\"></span>este<span class=\"_ _0\"></span>rne <span class=\"_ _11\"></span>si </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs13f\">considera: <span class=\"_ _3\"></span>l\u2019andamento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>discontinuit\u00e0 <span class=\"_ _3\"></span>tecnologiche, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>normative, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs140\">l\u2019andamento dei tas<span class=\"_ _0\"></span>si di interesse<span class=\"_ _0\"></span> di mercato o del costo del capit<span class=\"_ _0\"></span>ale utilizzato per va<span class=\"_ _0\"></span>lutare gli inve<span class=\"_ _0\"></span>stimenti. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs141\">Nel caso sia <span class=\"_ _3\"></span>identificata la presenza di <span class=\"_ _3\"></span>tali indicatori, si procede a<span class=\"_ _3\"></span>lla stima del <span class=\"_ _3\"></span>valore recuperabil<span class=\"_ _0\"></span>e delle <span class=\"_ _3\"></span>suddette attivit\u00e0, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs142\">imputando <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _17\"> </span>rispetto <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>relativo <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>libro. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>recuperabile <span class=\"_ _17\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs143\">un\u2019attivit\u00e0 \u00e8 rapp<span class=\"_ _0\"></span>resentato dal <span class=\"_ _0\"></span>maggiore tra il fa<span class=\"_ _0\"></span>ir value, al ne<span class=\"_ _0\"></span>tto dei costi<span class=\"_ _0\"></span> accesso<span class=\"_ _0\"></span>ri di vendita, <span class=\"_ _0\"></span>e il relativo valor<span class=\"_ _0\"></span>e d'uso,<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs145\">determinato <span class=\"_ _13\"></span>attu<span class=\"_ _0\"></span>alizzando <span class=\"_ _13\"> </span>i <span class=\"_ _17\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"> </span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _13\"></span>per <span class=\"_ _17\"> </span>tale <span class=\"_ _13\"></span>attivit\u00e0, <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nclusi, <span class=\"_ _13\"> </span>se <span class=\"_ _17\"> </span>significativi <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>ragionevolmente<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs146\">determinabili,  que<span class=\"_ _0\"></span>lli  derivant<span class=\"_ _0\"></span>i  dalla <span class=\"_ _78\"> </span>ce<span class=\"_ _0\"></span>ssione <span class=\"_ _78\"> </span>al <span class=\"_ _78\"> </span>termine <span class=\"_ _15\"> </span>della <span class=\"_ _78\"> </span>relativa <span class=\"_ _78\"> </span>vita<span class=\"_ _0\"></span>  utile,  al <span class=\"_ _15\"> </span>netto <span class=\"_ _78\"> </span>degli  e<span class=\"_ _0\"></span>ventuali  o<span class=\"_ _0\"></span>neri  di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs147\">dismissione.  <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinare i<span class=\"_ _3\"></span>l valore <span class=\"_ _3\"></span>d'uso, i <span class=\"_ _3\"></span>flussi finanzi<span class=\"_ _3\"></span>ari futuri <span class=\"_ _3\"></span>attesi sono <span class=\"_ _3\"></span>attualizzati u<span class=\"_ _3\"></span>tiliz<span class=\"_ _0\"></span>zando <span class=\"_ _3\"></span>un tasso <span class=\"_ _3\"></span>di sconto<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs148\">al <span class=\"_ _14\"> </span>lordo  delle <span class=\"_ _17\"> </span>imposte<span class=\"_ _0\"></span>  che <span class=\"_ _14\"> </span>riflette  le <span class=\"_ _17\"> </span>valutazion<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>correnti  di <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ercato  del <span class=\"_ _17\"> </span>costo  del <span class=\"_ _14\"> </span>denaro,  rapportato  al<span class=\"_ _3\"></span>  periodo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs149\">dell\u2019investimento <span class=\"_ _20\"> </span>e <span class=\"_ _20\"> </span>ai <span class=\"_ _1f\"> </span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _20\"> </span>specifici <span class=\"_ _20\"> </span>dell'attivit\u00e0. <span class=\"_ _20\"> </span>Per <span class=\"_ _20\"> </span>un'attivit\u00e0 <span class=\"_ _1f\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _20\"> </span>non <span class=\"_ _1f\"> </span>ge<span class=\"_ _0\"></span>nera <span class=\"_ _20\"> </span>flussi <span class=\"_ _20\"> </span>finanziari <span class=\"_ _20\"> </span>ampiamente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14a\">indipendenti, il valore recupe<span class=\"_ _0\"></span>rabile \u00e8 det<span class=\"_ _0\"></span>erminato in relazione <span class=\"_ _0\"></span>alla CGU cui tale attiv<span class=\"_ _0\"></span>it\u00e0 appartiene.  <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14b\">Una <span class=\"_ _0\"></span>perdita <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iconosciuta <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _11\"></span>qualora <span class=\"_ _11\"></span>il v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>iscrizione <span class=\"_ _11\"></span>dell\u2019attivit\u00e0, <span class=\"_ _11\"></span>o <span class=\"_ _0\"></span>della <span class=\"_ _11\"></span> <span class=\"_ _0\"></span>CGU <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _11\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14c\">stessa \u00e8 allocata, sia s<span class=\"_ _0\"></span>uperiore al relativo va<span class=\"_ _0\"></span>lore recuperabile. Le<span class=\"_ _0\"></span> riduzioni di va<span class=\"_ _0\"></span>lore di una  CGU so<span class=\"_ _0\"></span>no imputate in primo<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14d\">luogo <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>riduzione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>contabile <span class=\"_ _11\"></span>dell\u2019eventuale <span class=\"_ _11\"></span>avviamento <span class=\"_ _11\"></span>attribuito <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uindi, <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>riduzione <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>alt<span class=\"_ _0\"></span>re </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14e\">attivit\u00e0,  in  propor<span class=\"_ _0\"></span>zione  al  loro<span class=\"_ _0\"></span>  valore  contabile  e<span class=\"_ _0\"></span>  nei  limiti <span class=\"_ _78\"> </span>del  re<span class=\"_ _0\"></span>lativo  valore  recupe<span class=\"_ _0\"></span>rabile.  S<span class=\"_ _0\"></span>e  vengono  meno  i<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs14f\">presupposti <span class=\"_ _15\"> </span>per <span class=\"_ _16\"> </span>una <span class=\"_ _16\"> </span>svalutazi<span class=\"_ _0\"></span>one <span class=\"_ _15\"> </span>precedentem<span class=\"_ _0\"></span>ente <span class=\"_ _15\"> </span>eff<span class=\"_ _0\"></span>ettuata, <span class=\"_ _16\"> </span>il <span class=\"_ _15\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _15\"> </span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _15\"> </span>dell\u2019at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _16\"> </span>ripris<span class=\"_ _0\"></span>tinato <span class=\"_ _15\"> </span>con </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs150\">imputazione al conto economico, nei li<span class=\"_ _3\"></span>mit<span class=\"_ _0\"></span>i del valore <span class=\"_ _3\"></span>netto di carico che l\u2019attivit\u00e0 in oggetto avrebbe avuto se non <span class=\"_ _3\"></span>fosse </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs151\">stata effettuata la svalut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>e fossero stati eff<span class=\"_ _0\"></span>ettuati i relativi ammortament<span class=\"_ _0\"></span>i.<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs1b1\">Crediti commerciali<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b2\">I <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _13\"></span>dal <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erimento <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>beni <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>dalla <span class=\"_ _13\"></span>prestazione <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>serviz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _12\"></span>secondo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>termini </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b3\">previsti dal contratto con i<span class=\"_ _3\"></span>l cliente in base alle <span class=\"_ _3\"></span>disposi<span class=\"_ _0\"></span>zioni dell\u2019IFRS 15 e <span class=\"_ _3\"></span>classifica<span class=\"_ _0\"></span>ti in funzione della natura del<span class=\"_ _3\"></span> debitore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b4\">e/o della data di s<span class=\"_ _0\"></span>cadenza del credito (tale defini<span class=\"_ _0\"></span>zione include le f<span class=\"_ _0\"></span>atture da emettere per serv<span class=\"_ _0\"></span>izi gi\u00e0 prestati). <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b5\">Inoltre, p<span class=\"_ _3\"></span>oich\u00e9 generalmente i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _3\"></span>sono a <span class=\"_ _3\"></span>breve termine <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non prevedono <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>corres<span class=\"_ _0\"></span>ponsione di<span class=\"_ _3\"></span> interessi, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b6\">non si pro<span class=\"_ _3\"></span>cede al calcolo del <span class=\"_ _3\"></span>costo ammortizzato, e vengono contabilizzati sulla base del <span class=\"_ _3\"></span>valore nominale riportato nelle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b7\">fatture emesse o nei co<span class=\"_ _0\"></span>ntratti stipulati con la<span class=\"_ _0\"></span> clientela. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b8\">I <span class=\"_ _13\"></span>crediti <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _17\"> </span>sono <span class=\"_ _13\"> </span>sog<span class=\"_ _0\"></span>getti <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>una <span class=\"_ _13\"></span>verifica <span class=\"_ _17\"> </span>per <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _13\"> </span>im<span class=\"_ _0\"></span>pairment) <span class=\"_ _17\"> </span>in <span class=\"_ _13\"></span>base <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>isposizioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1b9\">dell\u2019IFRS <span class=\"_ _0\"></span>9. <span class=\"_ _11\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>process<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazione, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>crediti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>suddivisi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>fasce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>caduto. <span class=\"_ _0\"></span>Per <span class=\"_ _11\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ba\">crediti <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span>forming <span class=\"_ _12\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>ettua <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _13\"></span>collettiva <span class=\"_ _13\"></span>raggruppando <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>singole <span class=\"_ _13\"></span>esposizioni <span class=\"_ _13\"></span>sulla <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1bb\">credito <span class=\"_ _3\"></span>similare. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>utazione<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>ef<span class=\"_ _0\"></span>fettuata <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>delle p<span class=\"_ _3\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito, <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>terminate <span class=\"_ _3\"></span>partendo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1bc\">dalle <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _12\"></span>reg<span class=\"_ _0\"></span>istrate <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>caratter<span class=\"_ _0\"></span>istiche <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>imili <span class=\"_ _12\"></span>sul<span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>sperienze <span class=\"_ _12\"></span>stor<span class=\"_ _0\"></span>iche, <span class=\"_ _12\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1bd\">rettificate al fine di rifle<span class=\"_ _0\"></span>ttere le previsioni delle co<span class=\"_ _0\"></span>ndizioni econom<span class=\"_ _0\"></span>iche future.<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs1be\">Rimanenze </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1bf\">Le rimanenze sono ben<span class=\"_ _0\"></span>i: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1c0\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">posseduti per la vendita <span class=\"_ _0\"></span>nel norm<span class=\"_ _0\"></span>ale svolgimento dell\u2019attivit\u00e0;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1c1\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">impiegati nei process<span class=\"_ _0\"></span>i produttivi per la vend<span class=\"_ _0\"></span>ita; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1c2\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sotto forma di material<span class=\"_ _0\"></span>i o forniture di ben<span class=\"_ _0\"></span>i da impiegarsi nel p<span class=\"_ _0\"></span>rocesso<span class=\"_ _0\"></span> di produzione o nella pr<span class=\"_ _0\"></span>estazione di servizi.<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c3\">Le ri<span class=\"_ _3\"></span>manenze sono ril<span class=\"_ _3\"></span>evate al costo <span class=\"_ _3\"></span>e successivamente valutate <span class=\"_ _3\"></span>al minore <span class=\"_ _3\"></span>tra il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>valore netto <span class=\"_ _3\"></span>di realizzo. Il<span class=\"_ _3\"></span> valore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c4\">netto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo <span class=\"_ _3\"></span>rappresenta il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>stimato <span class=\"_ _3\"></span>meno i<span class=\"_ _3\"></span> costi <span class=\"_ _3\"></span>stimati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>completamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>stimati necessari </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c5\">per realizzare la vendit<span class=\"_ _0\"></span>a. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c6\">Il costo delle rimanenze comprende tutti i <span class=\"_ _3\"></span>costi di acquisto, i costi di trasformazione oltre che gli altri costi <span class=\"_ _3\"></span>sostenuti p<span class=\"_ _0\"></span>er </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c7\">portare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>rimanenze <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nelle c<span class=\"_ _0\"></span>ondizioni <span class=\"_ _0\"></span>attuali <span class=\"_ _0\"></span>mentr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>include le <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimanenze<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c8\">fatturate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>valuta estera. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>conformit\u00e0 con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>dallo IAS <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinazione del <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rimanenze<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1c9\">viene utilizzato il metodo de<span class=\"_ _0\"></span>l costo m<span class=\"_ _0\"></span>edio ponderato. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ca\">Quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _3\"></span>l\u2019eccedenza <span class=\"_ _3\"></span>viene <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>valutata immediatamente <span class=\"_ _3\"></span>nel <span class=\"_ _2\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>economico.<span class=\"_ _1c4\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "Riduzione di <span class=\"_ _0\"></span>valore de<span class=\"_ _0\"></span>ll\u2019Avviam<span class=\"_ _0\"></span>ento, <span class=\"_ _0\"></span>degli immo<span class=\"_ _0\"></span>bili, impianti<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>macchinar<span class=\"_ _0\"></span>i e del<span class=\"_ _0\"></span>le attivit\u00e0 <span class=\"_ _0\"></span>immat<span class=\"_ _0\"></span>eriali e <span class=\"_ _0\"></span>delle att<span class=\"_ _0\"></span>ivit\u00e0 per diritto d\u2019uso (a)<span class=\"ff4\"> <span class=\"_ _22\"> </span></span>Avviamento Come <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ecedentemente <span class=\"_ _11\"></span>indicato, <span class=\"_ _11\"></span>l\u2019avv<span class=\"_ _0\"></span>iamento <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>sottop<span class=\"_ _0\"></span>osto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>recuperabilit\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _11\"></span>impairment<span class=\"_ _0\"></span> test) <span class=\"_ _12\"></span>annualmente <span class=\"_ _11\"></span>o <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>requentemente, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>presenz<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>dicatori <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>possano <span class=\"_ _12\"></span>far <span class=\"_ _12\"></span>ritenere <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _11\"></span>lo <span class=\"_ _12\"></span>stesso <span class=\"_ _12\"></span>possa <span class=\"_ _12\"></span>aver subito una riduzione di valore, s<span class=\"_ _0\"></span>econdo quanto previsto da<span class=\"_ _0\"></span>llo IAS 36 (<span class=\"_ _0\"></span>Riduzione di valore delle attivit\u00e0). La ver<span class=\"_ _0\"></span>ifica viene svolta, <span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>norma, <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fine <span class=\"_ _12\"></span>di <span class=\"_ _0\"></span>ogni <span class=\"_ _11\"></span>esercizi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e, <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rtanto, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>riferimento <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>verifica <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>costituita <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> chiusura del bilancio<span class=\"_ _0\"></span>. L\u2019impairment test viene effettuato con riferimento alle famiglie<span class=\"_ _0\"></span> di unit\u00e0 generatrici di flussi finanziari (\u201cCash Generating Units\u201d, \u201cCGU\u201d), <span class=\"_ _0\"></span>corrispondenti<span class=\"_ _0\"></span> ai segm<span class=\"_ _0\"></span>enti di bus<span class=\"_ _0\"></span>iness, alle <span class=\"_ _0\"></span>quali \u00e8 <span class=\"_ _0\"></span>stato allocato <span class=\"_ _0\"></span>l\u2019avviamento. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>CGU di un\u2019attiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 <span class=\"_ _0\"></span>il pi\u00f9  piccolo <span class=\"_ _78\"> </span>gr<span class=\"_ _0\"></span>uppo  di <span class=\"_ _78\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _78\"> </span>che<span class=\"_ _0\"></span>  comprende <span class=\"_ _78\"> </span>l\u2019attiv<span class=\"_ _0\"></span>it\u00e0  ste<span class=\"_ _0\"></span>ssa  e<span class=\"_ _0\"></span>  che <span class=\"_ _15\"> </span>genera  flussi <span class=\"_ _78\"> </span>f<span class=\"_ _0\"></span>inanziari  in  entr<span class=\"_ _0\"></span>ata  che<span class=\"_ _0\"></span>  sono ampiamente <span class=\"_ _13\"></span>indipendent<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>dai <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _13\"> </span>finanziari <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>ent<span class=\"_ _0\"></span>rata <span class=\"_ _13\"></span>derivanti <span class=\"_ _13\"> </span>dalle <span class=\"_ _13\"> </span>altr<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"> </span>o <span class=\"_ _13\"> </span>grupp<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>di <span class=\"_ _13\"> </span>attivit<span class=\"_ _0\"></span>\u00e0. <span class=\"_ _13\"></span>L\u2019eventuale riduzione di v<span class=\"_ _0\"></span>alore dell<span class=\"_ _0\"></span>\u2019avviamento <span class=\"_ _0\"></span>viene rilevata <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il valore recupe<span class=\"_ _0\"></span>rabile del <span class=\"_ _0\"></span>gruppo di <span class=\"_ _0\"></span>CGU a <span class=\"_ _0\"></span>cui lo<span class=\"_ _0\"></span> stess<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _11\"></span>allocato <span class=\"_ _0\"></span>risulti <span class=\"_ _11\"></span>inferiore <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>suo <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>iscrizione <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>bilancio. <span class=\"_ _11\"></span>Per <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>recuperabile <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>intende <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>maggiore <span class=\"_ _0\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>fair value delle famigl<span class=\"_ _0\"></span>ie di CGU asso<span class=\"_ _0\"></span>ggettate a impai<span class=\"_ _0\"></span>rment test, a<span class=\"_ _0\"></span>l netto degli on<span class=\"_ _0\"></span>eri di dism<span class=\"_ _0\"></span>issione, e il relativo v<span class=\"_ _0\"></span>alore d\u2019uso,<span class=\"_ _0\"></span> intendendosi <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quest\u2019ultimo il <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>ore <span class=\"_ _3\"></span>attuale <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>flussi <span class=\"_ _3\"></span>finanziar<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>futuri <span class=\"_ _3\"></span>stimati <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>attivit\u00e0. <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinare i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore d'uso, <span class=\"_ _0\"></span>i fl<span class=\"_ _0\"></span>ussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>futu<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>attesi <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no attua<span class=\"_ _0\"></span>lizzati <span class=\"_ _0\"></span>utilizz<span class=\"_ _0\"></span>ando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sconto<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>lordo <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>riflette <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> valutazioni  correnti  di  mercato  del  costo  del  denaro,  rapportato  al  periodo  dell\u2019invest<span class=\"_ _0\"></span>imento  e  ai  rischi  specifici dell'attivit\u00e0. <span class=\"_ _0\"></span>Nel <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i la <span class=\"_ _11\"></span>riduzione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivante <span class=\"_ _0\"></span>dall\u2019impairm<span class=\"_ _0\"></span>ent <span class=\"_ _0\"></span>test <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>superiore <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>dell\u2019avv<span class=\"_ _0\"></span>iamento allocato alla famiglia di CGU assoggettata a impairme<span class=\"_ _0\"></span>nt test, l\u2019eccedenza residua viene allocata alle attivit\u00e0 incluse nel<span class=\"_ _0\"></span>la famiglia di CGU in prop<span class=\"_ _0\"></span>orzione al loro valore d<span class=\"_ _0\"></span>i carico.  Il  valore<span class=\"_ _0\"></span>  origina<span class=\"_ _0\"></span>rio  d<span class=\"_ _0\"></span>ell\u2019avviame<span class=\"_ _0\"></span>nto  non <span class=\"_ _15\"> </span>pu\u00f2 <span class=\"_ _78\"> </span>esse<span class=\"_ _0\"></span>re  r<span class=\"_ _0\"></span>ipristinato <span class=\"_ _78\"> </span>qua<span class=\"_ _0\"></span>lora  v<span class=\"_ _0\"></span>engano <span class=\"_ _78\"> </span>m<span class=\"_ _0\"></span>eno  l<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>ragioni  che<span class=\"_ _0\"></span>  ne<span class=\"_ _0\"></span>  hann<span class=\"_ _0\"></span>o determinato la riduz<span class=\"_ _0\"></span>ione di valore.<span class=\"_ _0\"></span> (b)<span class=\"ff4\"> <span class=\"_ _74\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 (materiali, imm<span class=\"_ _0\"></span>ateriali e attivit\u00e0 pe<span class=\"_ _0\"></span>r diritto d\u2019uso)<span class=\"_ _0\"></span> a vita utile definita<span class=\"_ _0\"></span> A <span class=\"_ _0\"></span>cias<span class=\"_ _0\"></span>cuna <span class=\"_ _0\"></span>data <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>riferimento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>bilancio <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>effettua<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erifica <span class=\"_ _0\"></span>finalizzata <span class=\"_ _0\"></span>ad <span class=\"_ _11\"></span>accertare <span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>vi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>indicatori <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli<span class=\"_ _0\"></span> immobili, imp<span class=\"_ _0\"></span>ianti e <span class=\"_ _0\"></span>macc<span class=\"_ _0\"></span>hinari, le <span class=\"_ _0\"></span>attivit\u00e0 imm<span class=\"_ _0\"></span>ateriali <span class=\"_ _0\"></span>e le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>per d<span class=\"_ _0\"></span>iritto d<span class=\"_ _0\"></span>\u2019uso possa<span class=\"_ _0\"></span>no ave<span class=\"_ _0\"></span>re su<span class=\"_ _0\"></span>bito una <span class=\"_ _0\"></span>riduzione di valore. <span class=\"_ _0\"></span>A tal <span class=\"_ _0\"></span>fine si <span class=\"_ _0\"></span>considera<span class=\"_ _0\"></span>no sia <span class=\"_ _0\"></span>fonti int<span class=\"_ _0\"></span>erne sia e<span class=\"_ _0\"></span>sterne <span class=\"_ _0\"></span>di informaz<span class=\"_ _0\"></span>ione. Relativ<span class=\"_ _0\"></span>amente <span class=\"_ _0\"></span>alle prime <span class=\"_ _0\"></span>(fonti inte<span class=\"_ _0\"></span>rne) si <span class=\"_ _20\"> </span>considera: <span class=\"_ _20\"> </span>l\u2019obsolescenza <span class=\"_ _20\"> </span>o <span class=\"_ _20\"> </span>il <span class=\"_ _20\"> </span>deterioramento <span class=\"_ _20\"> </span>fisico<span class=\"_ _0\"></span> <span class=\"_ _20\"> </span>dell\u2019attivit\u00e0, <span class=\"_ _20\"> </span>eventuali <span class=\"_ _20\"> </span>cambiamen<span class=\"_ _0\"></span>ti <span class=\"_ _20\"> </span>significativi <span class=\"_ _20\"> </span>nell\u2019us<span class=\"_ _0\"></span>o dell\u2019attivit\u00e0 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l\u2019andamen<span class=\"_ _0\"></span>to <span class=\"_ _11\"></span>eco<span class=\"_ _0\"></span>nomico <span class=\"_ _12\"></span>dell\u2019attivit\u00e0 <span class=\"_ _11\"></span>rispetto <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>previsto<span class=\"_ _0\"></span>. <span class=\"_ _11\"></span>Per <span class=\"_ _12\"></span>quanto <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>cerne <span class=\"_ _11\"></span>le <span class=\"_ _12\"></span>fonti <span class=\"_ _11\"></span>este<span class=\"_ _0\"></span>rne <span class=\"_ _11\"></span>si considera: <span class=\"_ _3\"></span>l\u2019andamento <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>prezzi <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>attivit\u00e0, <span class=\"_ _3\"></span>eventuali <span class=\"_ _3\"></span>discontinuit\u00e0 <span class=\"_ _3\"></span>tecnologiche, <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato <span class=\"_ _3\"></span>o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>normative, l\u2019andamento dei tas<span class=\"_ _0\"></span>si di interesse<span class=\"_ _0\"></span> di mercato o del costo del capit<span class=\"_ _0\"></span>ale utilizzato per va<span class=\"_ _0\"></span>lutare gli inve<span class=\"_ _0\"></span>stimenti. Nel caso sia <span class=\"_ _3\"></span>identificata la presenza di <span class=\"_ _3\"></span>tali indicatori, si procede a<span class=\"_ _3\"></span>lla stima del <span class=\"_ _3\"></span>valore recuperabil<span class=\"_ _0\"></span>e delle <span class=\"_ _3\"></span>suddette attivit\u00e0, imputando <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _17\"> </span>economico <span class=\"_ _17\"> </span>l\u2019eventuale<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _17\"> </span>rispetto <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>relativo <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>libro. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>recuperabile <span class=\"_ _17\"> </span>di un\u2019attivit\u00e0 \u00e8 rapp<span class=\"_ _0\"></span>resentato dal <span class=\"_ _0\"></span>maggiore tra il fa<span class=\"_ _0\"></span>ir value, al ne<span class=\"_ _0\"></span>tto dei costi<span class=\"_ _0\"></span> accesso<span class=\"_ _0\"></span>ri di vendita, <span class=\"_ _0\"></span>e il relativo valor<span class=\"_ _0\"></span>e d'uso,<span class=\"_ _1c4\"> </span>determinato <span class=\"_ _13\"></span>attu<span class=\"_ _0\"></span>alizzando <span class=\"_ _13\"> </span>i <span class=\"_ _17\"> </span>flussi <span class=\"_ _17\"> </span>finanziari <span class=\"_ _13\"></span>futuri <span class=\"_ _13\"> </span>stim<span class=\"_ _0\"></span>ati <span class=\"_ _13\"></span>per <span class=\"_ _17\"> </span>tale <span class=\"_ _13\"></span>attivit\u00e0, <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nclusi, <span class=\"_ _13\"> </span>se <span class=\"_ _17\"> </span>significativi <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>ragionevolmente<span class=\"_ _0\"></span> determinabili,  que<span class=\"_ _0\"></span>lli  derivant<span class=\"_ _0\"></span>i  dalla <span class=\"_ _78\"> </span>ce<span class=\"_ _0\"></span>ssione <span class=\"_ _78\"> </span>al <span class=\"_ _78\"> </span>termine <span class=\"_ _15\"> </span>della <span class=\"_ _78\"> </span>relativa <span class=\"_ _78\"> </span>vita<span class=\"_ _0\"></span>  utile,  al <span class=\"_ _15\"> </span>netto <span class=\"_ _78\"> </span>degli  e<span class=\"_ _0\"></span>ventuali  o<span class=\"_ _0\"></span>neri  di dismissione.  <span class=\"_ _3\"></span>Nel <span class=\"_ _3\"></span>determinare i<span class=\"_ _3\"></span>l valore <span class=\"_ _3\"></span>d'uso, i <span class=\"_ _3\"></span>flussi finanzi<span class=\"_ _3\"></span>ari futuri <span class=\"_ _3\"></span>attesi sono <span class=\"_ _3\"></span>attualizzati u<span class=\"_ _3\"></span>tiliz<span class=\"_ _0\"></span>zando <span class=\"_ _3\"></span>un tasso <span class=\"_ _3\"></span>di sconto<span class=\"_ _3\"></span> al <span class=\"_ _14\"> </span>lordo  delle <span class=\"_ _17\"> </span>imposte<span class=\"_ _0\"></span>  che <span class=\"_ _14\"> </span>riflette  le <span class=\"_ _17\"> </span>valutazion<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>correnti  di <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ercato  del <span class=\"_ _17\"> </span>costo  del <span class=\"_ _14\"> </span>denaro,  rapportato  al<span class=\"_ _3\"></span>  periodo dell\u2019investimento <span class=\"_ _20\"> </span>e <span class=\"_ _20\"> </span>ai <span class=\"_ _1f\"> </span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _20\"> </span>specifici <span class=\"_ _20\"> </span>dell'attivit\u00e0. <span class=\"_ _20\"> </span>Per <span class=\"_ _20\"> </span>un'attivit\u00e0 <span class=\"_ _1f\"> </span>c<span class=\"_ _0\"></span>he <span class=\"_ _20\"> </span>non <span class=\"_ _1f\"> </span>ge<span class=\"_ _0\"></span>nera <span class=\"_ _20\"> </span>flussi <span class=\"_ _20\"> </span>finanziari <span class=\"_ _20\"> </span>ampiamente indipendenti, il valore recupe<span class=\"_ _0\"></span>rabile \u00e8 det<span class=\"_ _0\"></span>erminato in relazione <span class=\"_ _0\"></span>alla CGU cui tale attiv<span class=\"_ _0\"></span>it\u00e0 appartiene.  <span class=\"_ _0\"></span> Una <span class=\"_ _0\"></span>perdita <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iconosciuta <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _11\"></span>qualora <span class=\"_ _11\"></span>il v<span class=\"_ _0\"></span>alore <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>iscrizione <span class=\"_ _11\"></span>dell\u2019attivit\u00e0, <span class=\"_ _11\"></span>o <span class=\"_ _0\"></span>della <span class=\"_ _11\"></span> <span class=\"_ _0\"></span>CGU <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>cui <span class=\"_ _11\"></span>la stessa \u00e8 allocata, sia s<span class=\"_ _0\"></span>uperiore al relativo va<span class=\"_ _0\"></span>lore recuperabile. Le<span class=\"_ _0\"></span> riduzioni di va<span class=\"_ _0\"></span>lore di una  CGU so<span class=\"_ _0\"></span>no imputate in primo<span class=\"_ _0\"></span> luogo <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>riduzione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _11\"></span>contabile <span class=\"_ _11\"></span>dell\u2019eventuale <span class=\"_ _11\"></span>avviamento <span class=\"_ _11\"></span>attribuito <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>stessa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uindi, <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>riduzione <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>alt<span class=\"_ _0\"></span>re attivit\u00e0,  in  propor<span class=\"_ _0\"></span>zione  al  loro<span class=\"_ _0\"></span>  valore  contabile  e<span class=\"_ _0\"></span>  nei  limiti <span class=\"_ _78\"> </span>del  re<span class=\"_ _0\"></span>lativo  valore  recupe<span class=\"_ _0\"></span>rabile.  S<span class=\"_ _0\"></span>e  vengono  meno  i<span class=\"_ _0\"></span> presupposti <span class=\"_ _15\"> </span>per <span class=\"_ _16\"> </span>una <span class=\"_ _16\"> </span>svalutazi<span class=\"_ _0\"></span>one <span class=\"_ _15\"> </span>precedentem<span class=\"_ _0\"></span>ente <span class=\"_ _15\"> </span>eff<span class=\"_ _0\"></span>ettuata, <span class=\"_ _16\"> </span>il <span class=\"_ _15\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _15\"> </span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _15\"> </span>dell\u2019at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _16\"> </span>ripris<span class=\"_ _0\"></span>tinato <span class=\"_ _15\"> </span>con imputazione al conto economico, nei li<span class=\"_ _3\"></span>mit<span class=\"_ _0\"></span>i del valore <span class=\"_ _3\"></span>netto di carico che l\u2019attivit\u00e0 in oggetto avrebbe avuto se non <span class=\"_ _3\"></span>fosse stata effettuata la svalut<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>e fossero stati eff<span class=\"_ _0\"></span>ettuati i relativi ammortament<span class=\"_ _0\"></span>i.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs153\">Attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs154\">Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della loro <span class=\"_ _3\"></span>iniziale <span class=\"_ _3\"></span>rilevazione, l<span class=\"_ _3\"></span>e attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>devono essere <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>in u<span class=\"_ _3\"></span>na delle <span class=\"_ _3\"></span>tre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>sotto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs155\">indicate sulla base de<span class=\"_ _0\"></span>i seguenti elementi:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs156\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il modello di business<span class=\"_ _0\"></span> dell'entit\u00e0 pe<span class=\"_ _0\"></span>r la gestione delle attiv<span class=\"_ _0\"></span>it\u00e0 finanzia<span class=\"_ _0\"></span>rie; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs157\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le caratteristiche relative <span class=\"_ _0\"></span>ai flussi f<span class=\"_ _0\"></span>inanziari contrattuali dell'<span class=\"_ _0\"></span>attivit\u00e0 finanziar<span class=\"_ _0\"></span>ia. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs158\">Le  atti<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _14\"> </span>finanziarie  vengono<span class=\"_ _0\"></span>  successivamente  eliminate <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>al  bilancio  solamente  se <span class=\"_ _14\"> </span>la <span class=\"_ _17\"> </span>ce<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ione <span class=\"_ _14\"> </span>ha <span class=\"_ _14\"> </span>comportato  il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs159\">sostanziale t<span class=\"_ _0\"></span>rasferimento d<span class=\"_ _0\"></span>i tutt<span class=\"_ _0\"></span>i i <span class=\"_ _0\"></span>rischi e <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>connessi a<span class=\"_ _0\"></span>lle a<span class=\"_ _0\"></span>ttivit\u00e0 stesse<span class=\"_ _0\"></span>. Per c<span class=\"_ _0\"></span>ontro, qu<span class=\"_ _0\"></span>alora s<span class=\"_ _0\"></span>ia stata m<span class=\"_ _0\"></span>antenuta<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15a\">una quot<span class=\"_ _3\"></span>a parte <span class=\"_ _3\"></span>rilevante dei <span class=\"_ _3\"></span>rischi e <span class=\"_ _3\"></span>benefici rel<span class=\"_ _3\"></span>ativi alle <span class=\"_ _3\"></span>attivit\u00e0 finanziarie <span class=\"_ _3\"></span>cedute, queste <span class=\"_ _3\"></span>continuano ad <span class=\"_ _3\"></span>essere iscritte </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15b\">in bilancio, ancorch\u00e9 gi<span class=\"_ _0\"></span>uridicamente la titola<span class=\"_ _0\"></span>rit\u00e0 delle attivi<span class=\"_ _0\"></span>t\u00e0 stess<span class=\"_ _0\"></span>e sia stata eff<span class=\"_ _0\"></span>ettivamente trasferita. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15c\">a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>Attivit\u00e0 f<span class=\"_ _0\"></span>inanziarie valutate a<span class=\"_ _0\"></span>l cost<span class=\"_ _0\"></span>o ammortizzato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15d\">Sono incluse nella presen<span class=\"_ _0\"></span>te categoria le att<span class=\"_ _0\"></span>ivit\u00e0 finanz<span class=\"_ _0\"></span>iarie che soddisfano entrambe <span class=\"_ _0\"></span>le seguenti c<span class=\"_ _0\"></span>ondizioni: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs15e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo <span class=\"_ _3\"></span>un modello di <span class=\"_ _3\"></span>business il cui <span class=\"_ _3\"></span>obiettivo \u00e8 <span class=\"_ _3\"></span>conseg<span class=\"_ _0\"></span>uito mediante <span class=\"_ _3\"></span>l\u2019incasso dei </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs15f\">flussi finanziari previs<span class=\"_ _0\"></span>ti contrattualme<span class=\"_ _0\"></span>nte (Business m<span class=\"_ _0\"></span>odel \u201cHold to Collect\u201d);<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs160\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _1f\"> </span>termini <span class=\"_ _1f\"> </span>contrattuali <span class=\"_ _1f\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _1f\"> </span>prevedono, <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>determinate <span class=\"_ _1f\"> </span>date<span class=\"_ _0\"></span>, <span class=\"_ _1f\"> </span>flussi <span class=\"_ _1f\"> </span>finanziari <span class=\"_ _1f\"> </span>rappresent<span class=\"_ _0\"></span>ati </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs161\">unicamente <span class=\"_ _14\"> </span>da <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>agamenti  del <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span>\u2019interesse  sull\u2019importo <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>a  restituire <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _14\"> </span>\u201cSPPI <span class=\"_ _14\"> </span>test\u201d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs162\">superato). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs163\">All\u2019atto  della  rilevazione <span class=\"_ _14\"> </span>iniziale  tali  at<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ivit\u00e0  sono <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>ntabilizz<span class=\"_ _0\"></span>ate  al <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>air  value, <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>mprensivo<span class=\"_ _0\"></span>  dei <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sti  o <span class=\"_ _14\"> </span>proventi  di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs164\">transazione <span class=\"_ _1f\"> </span>direttamente <span class=\"_ _20\"> </span>attribuibili <span class=\"_ _1f\"> </span>allo <span class=\"_ _1f\"> </span>s<span class=\"_ _0\"></span>trumento <span class=\"_ _1f\"> </span>stess<span class=\"_ _0\"></span>o. <span class=\"_ _1f\"> </span>Successivam<span class=\"_ _0\"></span>ente <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>rilevazione <span class=\"_ _1f\"> </span>iniziale, <span class=\"_ _20\"> </span>le <span class=\"_ _16\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs165\">finanziarie i<span class=\"_ _3\"></span>n esame <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato, utilizzando i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>metodo del <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di interesse <span class=\"_ _3\"></span>effettivo. Il <span class=\"_ _3\"></span>metodo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs166\">del costo a<span class=\"_ _0\"></span>mmortizzato <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>utilizzato per <span class=\"_ _0\"></span>le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>\u2013 val<span class=\"_ _0\"></span>orizzate al c<span class=\"_ _0\"></span>osto st<span class=\"_ _0\"></span>orico \u2013 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>breve durat<span class=\"_ _0\"></span>a f<span class=\"_ _0\"></span>a ritenere </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs167\">trascurabile <span class=\"_ _12\"></span>l\u2019effetto <span class=\"_ _12\"></span>dell\u2019<span class=\"_ _0\"></span>applicazione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>logica <span class=\"_ _12\"></span>dell\u2019attuali<span class=\"_ _0\"></span>zzazione, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>quelle <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>enza <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>scadenza <span class=\"_ _12\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs168\">crediti a revoca.<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs169\">b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 finanziarie va<span class=\"_ _0\"></span>lutate al fair value con <span class=\"_ _0\"></span>impatto sulle a<span class=\"_ _0\"></span>ltre componenti de<span class=\"_ _0\"></span>l conto economico co<span class=\"_ _0\"></span>mplessivo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16a\">Sono incluse nella presen<span class=\"_ _0\"></span>te categoria le att<span class=\"_ _0\"></span>ivit\u00e0 finanz<span class=\"_ _0\"></span>iarie che soddisfano entrambe <span class=\"_ _0\"></span>le seguenti c<span class=\"_ _0\"></span>ondizioni: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs16b\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un modello di business il cui obiettivo \u00e8 conseguito sia mediante l\u2019incasso </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16c\">dei flussi finanz<span class=\"_ _0\"></span>iari previsti co<span class=\"_ _0\"></span>ntrattualmente s<span class=\"_ _0\"></span>ia mediante la<span class=\"_ _0\"></span> vendita d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 f<span class=\"_ _0\"></span>inanziaria (Bu<span class=\"_ _0\"></span>siness<span class=\"_ _0\"></span> model \u201cHold </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16d\">to Collect and Sell\u201d);<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs16e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _1f\"> </span>termini <span class=\"_ _1f\"> </span>contrattuali <span class=\"_ _1f\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _1f\"> </span>prevedono, <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>determinate <span class=\"_ _1f\"> </span>date<span class=\"_ _0\"></span>, <span class=\"_ _1f\"> </span>flussi <span class=\"_ _1f\"> </span>finanziari <span class=\"_ _1f\"> </span>rappresent<span class=\"_ _0\"></span>ati </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs16f\">unicamente <span class=\"_ _14\"> </span>da <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>agamenti  del <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span>\u2019interesse  sull\u2019importo <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>a  restituire <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _14\"> </span>\u201cSPPI <span class=\"_ _14\"> </span>test\u201d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs170\">superato).<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs172\">Sono <span class=\"_ _0\"></span>incluse <span class=\"_ _11\"></span>nella <span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>egoria <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>eressenze <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ionarie, <span class=\"_ _11\"></span>non <span class=\"_ _0\"></span>qualificabil<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ollo, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ollegamento <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>controllo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs173\">congiunto, che <span class=\"_ _3\"></span>non sono <span class=\"_ _3\"></span>detenute con fin<span class=\"_ _3\"></span>alit\u00e0 di <span class=\"_ _3\"></span>negoziazione, per cui <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 esercitata l<span class=\"_ _3\"></span>\u2019opzione per l<span class=\"_ _3\"></span>a designazione al <span class=\"_ _3\"></span>fair </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs174\">value con impatto s<span class=\"_ _0\"></span>ulla redditivit\u00e0 comples<span class=\"_ _0\"></span>siva.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs175\">All\u2019atto  della<span class=\"_ _0\"></span>  rilevazione <span class=\"_ _15\"> </span>inizial<span class=\"_ _0\"></span>e  le <span class=\"_ _78\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0  sono <span class=\"_ _15\"> </span>contabilizzate <span class=\"_ _15\"> </span>al  fair  v<span class=\"_ _0\"></span>alue,  compr<span class=\"_ _0\"></span>ensivo <span class=\"_ _15\"> </span>dei  cost<span class=\"_ _0\"></span>i  o <span class=\"_ _78\"> </span>proventi<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs176\">transazione <span class=\"_ _13\"></span>direttamente <span class=\"_ _13\"> </span>attrib<span class=\"_ _0\"></span>uibili <span class=\"_ _13\"></span>allo <span class=\"_ _13\"></span>strumento <span class=\"_ _13\"></span>stess<span class=\"_ _0\"></span>o. <span class=\"_ _13\"></span>Success<span class=\"_ _0\"></span>ivamente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>rilevazione <span class=\"_ _13\"></span>iniziale, <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>interessenze </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs177\">azionarie <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>controllo, <span class=\"_ _17\"> </span>collegamen<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>controllo <span class=\"_ _17\"> </span>congiunto, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>valutate <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>value<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs178\">contropartita  de<span class=\"_ _0\"></span>l  patrimon<span class=\"_ _0\"></span>io  netto <span class=\"_ _15\"> </span>(Prospetto  de<span class=\"_ _0\"></span>lla  redd<span class=\"_ _0\"></span>itivit\u00e0  compless<span class=\"_ _0\"></span>iva)  non <span class=\"_ _15\"> </span>devono <span class=\"_ _15\"> </span>essere  succ<span class=\"_ _0\"></span>essivamente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs179\">trasferiti a <span class=\"_ _0\"></span>conto econom<span class=\"_ _0\"></span>ico, nea<span class=\"_ _0\"></span>nche in <span class=\"_ _0\"></span>caso d<span class=\"_ _0\"></span>i cess<span class=\"_ _0\"></span>ione. La s<span class=\"_ _0\"></span>ola componente<span class=\"_ _0\"></span> riferibile <span class=\"_ _0\"></span>ai titoli <span class=\"_ _0\"></span>di ca<span class=\"_ _0\"></span>pitale in que<span class=\"_ _0\"></span>stione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17a\">che \u00e8 oggetto di rilevazi<span class=\"_ _0\"></span>one a conto economico \u00e8 r<span class=\"_ _0\"></span>appresentata<span class=\"_ _0\"></span> dai relativi dividend<span class=\"_ _0\"></span>i.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17b\">Per i <span class=\"_ _0\"></span>titoli <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>itale <span class=\"_ _0\"></span>inclusi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>categoria, <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>quotat<span class=\"_ _0\"></span>i in <span class=\"_ _11\"></span>un m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>attivo, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>\u00e8 utilizzato qu<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17c\">stima <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3\"></span>soltanto <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>residuale <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>limitatamente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>poche <span class=\"_ _3\"></span>circostanze, <span class=\"_ _3\"></span>ossia <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rec<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>informazioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17d\">per valutare il <span class=\"_ _3\"></span>fair value sono ins<span class=\"_ _0\"></span>ufficienti, oppure se vi <span class=\"_ _3\"></span>\u00e8 un'ampia gamma di possibili valutazioni del fair value e il<span class=\"_ _3\"></span> costo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17e\">rappresenta la mig<span class=\"_ _0\"></span>liore stima del fair va<span class=\"_ _0\"></span>lue in tale gamma d<span class=\"_ _0\"></span>i valori. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs17f\">c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>Attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie valutate a<span class=\"_ _0\"></span>l fair value con imp<span class=\"_ _0\"></span>atto a conto economico<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs180\">Sono <span class=\"_ _3\"></span>classif<span class=\"_ _0\"></span>icate i<span class=\"_ _3\"></span>n questa <span class=\"_ _3\"></span>categoria <span class=\"_ _3\"></span>le attivit\u00e0 finan<span class=\"_ _3\"></span>ziarie diverse da <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>classificate tra <span class=\"_ _3\"></span>le \u201cAttivit\u00e0 <span class=\"_ _3\"></span>finanziarie valutate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs181\">al <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>ammortizzato\u201d <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>\u201cAttivit\u00e0 <span class=\"_ _11\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ltre <span class=\"_ _11\"></span>componenti <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs182\">economico compless<span class=\"_ _0\"></span>ivo\u201d. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs183\">Sono <span class=\"_ _17\"> </span>incluse <span class=\"_ _17\"> </span>nella <span class=\"_ _17\"> </span>presente <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>tegoria <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>negoziazione <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>contratti <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>rivati <span class=\"_ _17\"> </span>non </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs184\">classificabili come d<span class=\"_ _0\"></span>i copertura<span class=\"_ _0\"></span> (che s<span class=\"_ _0\"></span>ono rappresentati come<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>tivit\u00e0 se il f<span class=\"_ _0\"></span>air value \u00e8<span class=\"_ _0\"></span> positivo e<span class=\"_ _0\"></span> com<span class=\"_ _0\"></span>e passivit\u00e0 se <span class=\"_ _0\"></span>il fair </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs185\">value \u00e8 negativo). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs186\">All\u2019atto <span class=\"_ _12\"></span>della <span class=\"_ _13\"></span>rilevazione <span class=\"_ _13\"></span>iniziale <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _12\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>economico<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>vengono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs187\">rilevate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>senza <span class=\"_ _0\"></span>considera<span class=\"_ _0\"></span>re <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>tran<span class=\"_ _0\"></span>sazione d<span class=\"_ _0\"></span>irettamente <span class=\"_ _0\"></span>attribu<span class=\"_ _0\"></span>ibili <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sso. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs188\">Alle <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _13\"></span>succ<span class=\"_ _0\"></span>essive <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alorizzate <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _13\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>effetti <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _13\"> </span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs189\">economico.<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs18a\">Strumenti finanziari de<span class=\"_ _0\"></span>rivati e oper<span class=\"_ _0\"></span>azioni di copertura<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs18b\">Gli strumenti finanzia<span class=\"_ _0\"></span>ri derivati <span class=\"_ _0\"></span>sono contabilizzati in acc<span class=\"_ _0\"></span>ordo alle disposizion<span class=\"_ _0\"></span>i dell\u2019IFRS 9. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs18c\">Alla <span class=\"_ _3\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>gli <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs18d\">finanziarie <span class=\"_ _11\"></span>valutate <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>conto <span class=\"_ _11\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>sitivo <span class=\"_ _11\"></span>oppure <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs18e\">finanziarie valutate al fa<span class=\"_ _0\"></span>ir value con impatto a conto e<span class=\"_ _0\"></span>conomico<span class=\"_ _0\"></span> quando il fair value \u00e8 neg<span class=\"_ _0\"></span>ativo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs18f\">Se <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _17\"> </span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _17\"> </span>non  sono <span class=\"_ _17\"> </span>contabilizzati <span class=\"_ _17\"> </span>quali <span class=\"_ _14\"> </span>strumenti <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>copertura, <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>variazioni <span class=\"_ _14\"> </span>del <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _17\"> </span>ri<span class=\"_ _0\"></span>levate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs190\">successivamente alla <span class=\"_ _3\"></span>prima i<span class=\"_ _3\"></span>scrizione sono <span class=\"_ _3\"></span>trattate quali <span class=\"_ _3\"></span>componenti del <span class=\"_ _3\"></span>risultato dell\u2019esercizio. <span class=\"_ _3\"></span>Se, invece, <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>strumenti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs191\">derivati <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>requisiti <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>classificati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _11\"></span>di c<span class=\"_ _0\"></span>opertur<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs192\">sono contabilizzate s<span class=\"_ _0\"></span>eguendo specifici criter<span class=\"_ _0\"></span>i, di seguito illus<span class=\"_ _0\"></span>trati. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs193\">Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene <span class=\"_ _3\"></span>docum<span class=\"_ _0\"></span>entata in modo formale l<span class=\"_ _3\"></span>a relazione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs194\">fra <span class=\"_ _13\"> </span>lo <span class=\"_ _13\"> </span>st<span class=\"_ _0\"></span>rumento <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>l\u2019elemento <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>perto, <span class=\"_ _13\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>obiettivi <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>gestione <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>chio, <span class=\"_ _13\"> </span>la <span class=\"_ _17\"> </span>strategia <span class=\"_ _13\"></span>per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs195\">effettuare la <span class=\"_ _0\"></span>copertura e <span class=\"_ _0\"></span>i metodi <span class=\"_ _0\"></span>che sa<span class=\"_ _0\"></span>ranno utilizzati <span class=\"_ _0\"></span>per veri<span class=\"_ _0\"></span>ficarne l\u2019efficacia p<span class=\"_ _0\"></span>rospettica e<span class=\"_ _0\"></span> retrospettiva<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>L\u2019efficacia<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs196\">di ciascuna copertura \u00e8 <span class=\"_ _3\"></span>verificat<span class=\"_ _0\"></span>a sia al momento di<span class=\"_ _3\"></span> accensi<span class=\"_ _0\"></span>one di ciascuno strumento derivato sia durante la <span class=\"_ _3\"></span>sua vita, e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs197\">in <span class=\"_ _17\"> </span>particolare <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ogni <span class=\"_ _17\"> </span>chiusura <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>bilancio <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>infrannuale. <span class=\"_ _17\"> </span>Gen<span class=\"_ _0\"></span>eralmente, <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>considerata </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs198\">altamente <span class=\"_ _0\"></span>\u201cefficace\u201d <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>sia d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambiamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>hedge, <span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs199\">dei flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa attesi <span class=\"_ _3\"></span>nel futuro, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>cash flow hedge, <span class=\"_ _3\"></span>dell\u2019elemento <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>o sono <span class=\"_ _3\"></span>sostanzialmente compensati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19a\">dai cambiamenti del fa<span class=\"_ _0\"></span>ir value dello strument<span class=\"_ _0\"></span>o di copertura.<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19b\">Il principio contabile IFRS 9<span class=\"_ _0\"></span> prevede la possib<span class=\"_ _0\"></span>ilit\u00e0 di designare<span class=\"_ _0\"></span> le seguenti tre relaz<span class=\"_ _0\"></span>ioni di copertura: </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19c\">a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>copertura d<span class=\"_ _3\"></span>i fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>(fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>hedge): <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>riguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>di fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19d\">iscritte <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>bilancio, <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>strumen<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariazioni<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dell\u2019oggetto <span class=\"_ _12\"></span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs19e\">copertura sono imputate a<span class=\"_ _0\"></span>l conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a0\">b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3\"></span>di flussi <span class=\"_ _3\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3\"></span>(cash flow <span class=\"_ _3\"></span>hedge): nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>coperture finalizzate a <span class=\"_ _3\"></span>neutralizzare il ri<span class=\"_ _3\"></span>schio di <span class=\"_ _3\"></span>variazioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a1\">nei flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>di ca<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>originati <span class=\"_ _0\"></span>dall\u2019e<span class=\"_ _0\"></span>secuzione <span class=\"_ _0\"></span>futura <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>obbligaz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>attualmente d<span class=\"_ _0\"></span>efinite <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>data <span class=\"_ _0\"></span>di r<span class=\"_ _0\"></span>iferimento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a2\">del <span class=\"_ _0\"></span>bilancio, <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _0\"></span>dello <span class=\"_ _11\"></span>strumento <span class=\"_ _11\"></span>derivato <span class=\"_ _11\"></span>registrate <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>prima <span class=\"_ _0\"></span>rilevazio<span class=\"_ _0\"></span>ne </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a3\">sono <span class=\"_ _3\"></span>contabilizzate, limitatamente a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>sola quota <span class=\"_ _3\"></span>efficace, nel<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conto economico <span class=\"_ _3\"></span>complessivo e <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>riserva </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a4\">di <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>net<span class=\"_ _0\"></span>to. <span class=\"_ _17\"> </span>Qu<span class=\"_ _0\"></span>ando <span class=\"_ _17\"> </span>si  mani<span class=\"_ _3\"></span>festano<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gli <span class=\"_ _14\"> </span>effetti  economici <span class=\"_ _17\"> </span>originati<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>dall\u2019oggetto<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di  copertura, <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>quota </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a5\">contabilizzata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>conto <span class=\"_ _13\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>riversata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>economico. <span class=\"_ _13\"></span>Qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>copertura <span class=\"_ _12\"></span>non <span class=\"_ _13\"></span>sia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a6\">perfettamente <span class=\"_ _12\"></span>efficace, <span class=\"_ _13\"></span>la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>str<span class=\"_ _0\"></span>umento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>ibile <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>porzi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>inefficace </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a7\">dello stesso \u00e8 immediatam<span class=\"_ _0\"></span>ente rilevata nel c<span class=\"_ _0\"></span>onto economico.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a8\">c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>copertura d<span class=\"_ _0\"></span>i un investimento n<span class=\"_ _0\"></span>etto in una gest<span class=\"_ _0\"></span>ione estera (net investm<span class=\"_ _0\"></span>ent hedge).<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1a9\">Se <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>verifiche <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>confe<span class=\"_ _0\"></span>rmano <span class=\"_ _13\"></span>l\u2019efficacia <span class=\"_ _13\"></span>della <span class=\"_ _12\"></span>copert<span class=\"_ _0\"></span>ura, <span class=\"_ _13\"></span>da <span class=\"_ _12\"></span>q<span class=\"_ _0\"></span>uel <span class=\"_ _12\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>operazioni <span class=\"_ _13\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1aa\">copertura viene interrotta e il contratto derivato di copertura viene riclassificato tra le attivit\u00e0 finanziarie valutate al fair </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ab\">value <span class=\"_ _13\"></span>con <span class=\"_ _13\"> </span>impatt<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _13\"> </span>opp<span class=\"_ _0\"></span>ure <span class=\"_ _13\"></span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>fair <span class=\"_ _13\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>impa<span class=\"_ _0\"></span>tto <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>nto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ac\">economico. La relazione <span class=\"_ _0\"></span>di copertura, ino<span class=\"_ _0\"></span>ltre, cessa quando: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1ad\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il derivato scade, v<span class=\"_ _0\"></span>iene venduto, rescisso o<span class=\"_ _0\"></span> esercitato; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1ae\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019elemento coperto \u00e8 ven<span class=\"_ _0\"></span>duto, scade o \u00e8 rimborsat<span class=\"_ _0\"></span>o; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs1af\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">non \u00e8 pi\u00f9 altamente probab<span class=\"_ _0\"></span>ile che l\u2019operaz<span class=\"_ _0\"></span>ione futura coperta v<span class=\"_ _0\"></span>enga posta in essere<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "Attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>della loro <span class=\"_ _3\"></span>iniziale <span class=\"_ _3\"></span>rilevazione, l<span class=\"_ _3\"></span>e attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>devono essere <span class=\"_ _3\"></span>classificate <span class=\"_ _3\"></span>in u<span class=\"_ _3\"></span>na delle <span class=\"_ _3\"></span>tre <span class=\"_ _3\"></span>categorie <span class=\"_ _3\"></span>sotto indicate sulla base de<span class=\"_ _0\"></span>i seguenti elementi:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il modello di business<span class=\"_ _0\"></span> dell'entit\u00e0 pe<span class=\"_ _0\"></span>r la gestione delle attiv<span class=\"_ _0\"></span>it\u00e0 finanzia<span class=\"_ _0\"></span>rie; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le caratteristiche relative <span class=\"_ _0\"></span>ai flussi f<span class=\"_ _0\"></span>inanziari contrattuali dell'<span class=\"_ _0\"></span>attivit\u00e0 finanziar<span class=\"_ _0\"></span>ia. </span></span>Le  atti<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _14\"> </span>finanziarie  vengono<span class=\"_ _0\"></span>  successivamente  eliminate <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>al  bilancio  solamente  se <span class=\"_ _14\"> </span>la <span class=\"_ _17\"> </span>ce<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ione <span class=\"_ _14\"> </span>ha <span class=\"_ _14\"> </span>comportato  il sostanziale t<span class=\"_ _0\"></span>rasferimento d<span class=\"_ _0\"></span>i tutt<span class=\"_ _0\"></span>i i <span class=\"_ _0\"></span>rischi e <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>connessi a<span class=\"_ _0\"></span>lle a<span class=\"_ _0\"></span>ttivit\u00e0 stesse<span class=\"_ _0\"></span>. Per c<span class=\"_ _0\"></span>ontro, qu<span class=\"_ _0\"></span>alora s<span class=\"_ _0\"></span>ia stata m<span class=\"_ _0\"></span>antenuta<span class=\"_ _0\"></span> una quot<span class=\"_ _3\"></span>a parte <span class=\"_ _3\"></span>rilevante dei <span class=\"_ _3\"></span>rischi e <span class=\"_ _3\"></span>benefici rel<span class=\"_ _3\"></span>ativi alle <span class=\"_ _3\"></span>attivit\u00e0 finanziarie <span class=\"_ _3\"></span>cedute, queste <span class=\"_ _3\"></span>continuano ad <span class=\"_ _3\"></span>essere iscritte in bilancio, ancorch\u00e9 gi<span class=\"_ _0\"></span>uridicamente la titola<span class=\"_ _0\"></span>rit\u00e0 delle attivi<span class=\"_ _0\"></span>t\u00e0 stess<span class=\"_ _0\"></span>e sia stata eff<span class=\"_ _0\"></span>ettivamente trasferita. a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>Attivit\u00e0 f<span class=\"_ _0\"></span>inanziarie valutate a<span class=\"_ _0\"></span>l cost<span class=\"_ _0\"></span>o ammortizzato Sono incluse nella presen<span class=\"_ _0\"></span>te categoria le att<span class=\"_ _0\"></span>ivit\u00e0 finanz<span class=\"_ _0\"></span>iarie che soddisfano entrambe <span class=\"_ _0\"></span>le seguenti c<span class=\"_ _0\"></span>ondizioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo <span class=\"_ _3\"></span>un modello di <span class=\"_ _3\"></span>business il cui <span class=\"_ _3\"></span>obiettivo \u00e8 <span class=\"_ _3\"></span>conseg<span class=\"_ _0\"></span>uito mediante <span class=\"_ _3\"></span>l\u2019incasso dei </span></span>flussi finanziari previs<span class=\"_ _0\"></span>ti contrattualme<span class=\"_ _0\"></span>nte (Business m<span class=\"_ _0\"></span>odel \u201cHold to Collect\u201d);<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _1f\"> </span>termini <span class=\"_ _1f\"> </span>contrattuali <span class=\"_ _1f\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _1f\"> </span>prevedono, <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>determinate <span class=\"_ _1f\"> </span>date<span class=\"_ _0\"></span>, <span class=\"_ _1f\"> </span>flussi <span class=\"_ _1f\"> </span>finanziari <span class=\"_ _1f\"> </span>rappresent<span class=\"_ _0\"></span>ati </span></span>unicamente <span class=\"_ _14\"> </span>da <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>agamenti  del <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span>\u2019interesse  sull\u2019importo <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>a  restituire <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _14\"> </span>\u201cSPPI <span class=\"_ _14\"> </span>test\u201d superato). All\u2019atto  della  rilevazione <span class=\"_ _14\"> </span>iniziale  tali  at<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ivit\u00e0  sono <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>ntabilizz<span class=\"_ _0\"></span>ate  al <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>air  value, <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>mprensivo<span class=\"_ _0\"></span>  dei <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sti  o <span class=\"_ _14\"> </span>proventi  di transazione <span class=\"_ _1f\"> </span>direttamente <span class=\"_ _20\"> </span>attribuibili <span class=\"_ _1f\"> </span>allo <span class=\"_ _1f\"> </span>s<span class=\"_ _0\"></span>trumento <span class=\"_ _1f\"> </span>stess<span class=\"_ _0\"></span>o. <span class=\"_ _1f\"> </span>Successivam<span class=\"_ _0\"></span>ente <span class=\"_ _1f\"> </span>alla <span class=\"_ _1f\"> </span>rilevazione <span class=\"_ _1f\"> </span>iniziale, <span class=\"_ _20\"> </span>le <span class=\"_ _16\"> </span>atti<span class=\"_ _0\"></span>vit\u00e0 finanziarie i<span class=\"_ _3\"></span>n esame <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>valutate al <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>ammortizzato, utilizzando i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>metodo del <span class=\"_ _3\"></span>tasso <span class=\"_ _3\"></span>di interesse <span class=\"_ _3\"></span>effettivo. Il <span class=\"_ _3\"></span>metodo del costo a<span class=\"_ _0\"></span>mmortizzato <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>viene <span class=\"_ _0\"></span>utilizzato per <span class=\"_ _0\"></span>le a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _0\"></span>\u2013 val<span class=\"_ _0\"></span>orizzate al c<span class=\"_ _0\"></span>osto st<span class=\"_ _0\"></span>orico \u2013 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>breve durat<span class=\"_ _0\"></span>a f<span class=\"_ _0\"></span>a ritenere trascurabile <span class=\"_ _12\"></span>l\u2019effetto <span class=\"_ _12\"></span>dell\u2019<span class=\"_ _0\"></span>applicazione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>logica <span class=\"_ _12\"></span>dell\u2019attuali<span class=\"_ _0\"></span>zzazione, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>quelle <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>enza <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>scadenza <span class=\"_ _12\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>i crediti a revoca.<span class=\"_ _1c4\"> </span>b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>A<span class=\"_ _0\"></span>ttivit\u00e0 finanziarie va<span class=\"_ _0\"></span>lutate al fair value con <span class=\"_ _0\"></span>impatto sulle a<span class=\"_ _0\"></span>ltre componenti de<span class=\"_ _0\"></span>l conto economico co<span class=\"_ _0\"></span>mplessivo Sono incluse nella presen<span class=\"_ _0\"></span>te categoria le att<span class=\"_ _0\"></span>ivit\u00e0 finanz<span class=\"_ _0\"></span>iarie che soddisfano entrambe <span class=\"_ _0\"></span>le seguenti c<span class=\"_ _0\"></span>ondizioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019attivit\u00e0 finanziaria \u00e8 posseduta secondo un modello di business il cui obiettivo \u00e8 conseguito sia mediante l\u2019incasso </span></span>dei flussi finanz<span class=\"_ _0\"></span>iari previsti co<span class=\"_ _0\"></span>ntrattualmente s<span class=\"_ _0\"></span>ia mediante la<span class=\"_ _0\"></span> vendita d<span class=\"_ _0\"></span>ell\u2019attivit\u00e0 f<span class=\"_ _0\"></span>inanziaria (Bu<span class=\"_ _0\"></span>siness<span class=\"_ _0\"></span> model \u201cHold to Collect and Sell\u201d);<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _1f\"> </span>termini <span class=\"_ _1f\"> </span>contrattuali <span class=\"_ _1f\"> </span>dell\u2019att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _1f\"> </span>prevedono, <span class=\"_ _1f\"> </span>a <span class=\"_ _1f\"> </span>determinate <span class=\"_ _1f\"> </span>date<span class=\"_ _0\"></span>, <span class=\"_ _1f\"> </span>flussi <span class=\"_ _1f\"> </span>finanziari <span class=\"_ _1f\"> </span>rappresent<span class=\"_ _0\"></span>ati </span></span>unicamente <span class=\"_ _14\"> </span>da <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>agamenti  del <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>dell<span class=\"_ _0\"></span>\u2019interesse  sull\u2019importo <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>pitale <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>a  restituire <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _14\"> </span>\u201cSPPI <span class=\"_ _14\"> </span>test\u201d superato).<span class=\"_ _1c4\"> </span>Sono <span class=\"_ _0\"></span>incluse <span class=\"_ _11\"></span>nella <span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>egoria <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>eressenze <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ionarie, <span class=\"_ _11\"></span>non <span class=\"_ _0\"></span>qualificabil<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ollo, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ollegamento <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>controllo congiunto, che <span class=\"_ _3\"></span>non sono <span class=\"_ _3\"></span>detenute con fin<span class=\"_ _3\"></span>alit\u00e0 di <span class=\"_ _3\"></span>negoziazione, per cui <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>\u00e8 esercitata l<span class=\"_ _3\"></span>\u2019opzione per l<span class=\"_ _3\"></span>a designazione al <span class=\"_ _3\"></span>fair value con impatto s<span class=\"_ _0\"></span>ulla redditivit\u00e0 comples<span class=\"_ _0\"></span>siva.  All\u2019atto  della<span class=\"_ _0\"></span>  rilevazione <span class=\"_ _15\"> </span>inizial<span class=\"_ _0\"></span>e  le <span class=\"_ _78\"> </span>attiv<span class=\"_ _0\"></span>it\u00e0  sono <span class=\"_ _15\"> </span>contabilizzate <span class=\"_ _15\"> </span>al  fair  v<span class=\"_ _0\"></span>alue,  compr<span class=\"_ _0\"></span>ensivo <span class=\"_ _15\"> </span>dei  cost<span class=\"_ _0\"></span>i  o <span class=\"_ _78\"> </span>proventi<span class=\"_ _0\"></span>  d<span class=\"_ _0\"></span>i transazione <span class=\"_ _13\"></span>direttamente <span class=\"_ _13\"> </span>attrib<span class=\"_ _0\"></span>uibili <span class=\"_ _13\"></span>allo <span class=\"_ _13\"></span>strumento <span class=\"_ _13\"></span>stess<span class=\"_ _0\"></span>o. <span class=\"_ _13\"></span>Success<span class=\"_ _0\"></span>ivamente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>rilevazione <span class=\"_ _13\"></span>iniziale, <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>interessenze azionarie <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>controllo, <span class=\"_ _17\"> </span>collegamen<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>controllo <span class=\"_ _17\"> </span>congiunto, <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>valutate <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>value<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>mporti <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>in contropartita  de<span class=\"_ _0\"></span>l  patrimon<span class=\"_ _0\"></span>io  netto <span class=\"_ _15\"> </span>(Prospetto  de<span class=\"_ _0\"></span>lla  redd<span class=\"_ _0\"></span>itivit\u00e0  compless<span class=\"_ _0\"></span>iva)  non <span class=\"_ _15\"> </span>devono <span class=\"_ _15\"> </span>essere  succ<span class=\"_ _0\"></span>essivamente trasferiti a <span class=\"_ _0\"></span>conto econom<span class=\"_ _0\"></span>ico, nea<span class=\"_ _0\"></span>nche in <span class=\"_ _0\"></span>caso d<span class=\"_ _0\"></span>i cess<span class=\"_ _0\"></span>ione. La s<span class=\"_ _0\"></span>ola componente<span class=\"_ _0\"></span> riferibile <span class=\"_ _0\"></span>ai titoli <span class=\"_ _0\"></span>di ca<span class=\"_ _0\"></span>pitale in que<span class=\"_ _0\"></span>stione che \u00e8 oggetto di rilevazi<span class=\"_ _0\"></span>one a conto economico \u00e8 r<span class=\"_ _0\"></span>appresentata<span class=\"_ _0\"></span> dai relativi dividend<span class=\"_ _0\"></span>i.  Per i <span class=\"_ _0\"></span>titoli <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>itale <span class=\"_ _0\"></span>inclusi <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>questa <span class=\"_ _0\"></span>categoria, <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>quotat<span class=\"_ _0\"></span>i in <span class=\"_ _11\"></span>un m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>attivo, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>\u00e8 utilizzato qu<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span> stima <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3\"></span>soltanto <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>residuale <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>limitatamente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>poche <span class=\"_ _3\"></span>circostanze, <span class=\"_ _3\"></span>ossia <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>pi\u00f9 <span class=\"_ _3\"></span>rec<span class=\"_ _3\"></span>enti <span class=\"_ _3\"></span>informazioni per valutare il <span class=\"_ _3\"></span>fair value sono ins<span class=\"_ _0\"></span>ufficienti, oppure se vi <span class=\"_ _3\"></span>\u00e8 un'ampia gamma di possibili valutazioni del fair value e il<span class=\"_ _3\"></span> costo rappresenta la mig<span class=\"_ _0\"></span>liore stima del fair va<span class=\"_ _0\"></span>lue in tale gamma d<span class=\"_ _0\"></span>i valori. c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>Attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie valutate a<span class=\"_ _0\"></span>l fair value con imp<span class=\"_ _0\"></span>atto a conto economico<span class=\"_ _0\"></span> Sono <span class=\"_ _3\"></span>classif<span class=\"_ _0\"></span>icate i<span class=\"_ _3\"></span>n questa <span class=\"_ _3\"></span>categoria <span class=\"_ _3\"></span>le attivit\u00e0 finan<span class=\"_ _3\"></span>ziarie diverse da <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>classificate tra <span class=\"_ _3\"></span>le \u201cAttivit\u00e0 <span class=\"_ _3\"></span>finanziarie valutate al <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>ammortizzato\u201d <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>\u201cAttivit\u00e0 <span class=\"_ _11\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ltre <span class=\"_ _11\"></span>componenti <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> economico compless<span class=\"_ _0\"></span>ivo\u201d. Sono <span class=\"_ _17\"> </span>incluse <span class=\"_ _17\"> </span>nella <span class=\"_ _17\"> </span>presente <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>tegoria <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>negoziazione <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>contratti <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>rivati <span class=\"_ _17\"> </span>non classificabili come d<span class=\"_ _0\"></span>i copertura<span class=\"_ _0\"></span> (che s<span class=\"_ _0\"></span>ono rappresentati come<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>tivit\u00e0 se il f<span class=\"_ _0\"></span>air value \u00e8<span class=\"_ _0\"></span> positivo e<span class=\"_ _0\"></span> com<span class=\"_ _0\"></span>e passivit\u00e0 se <span class=\"_ _0\"></span>il fair value \u00e8 negativo). All\u2019atto <span class=\"_ _12\"></span>della <span class=\"_ _13\"></span>rilevazione <span class=\"_ _13\"></span>iniziale <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _12\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>economico<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>vengono rilevate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>senza <span class=\"_ _0\"></span>considera<span class=\"_ _0\"></span>re <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>tran<span class=\"_ _0\"></span>sazione d<span class=\"_ _0\"></span>irettamente <span class=\"_ _0\"></span>attribu<span class=\"_ _0\"></span>ibili <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sso. Alle <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _13\"></span>succ<span class=\"_ _0\"></span>essive <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alorizzate <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _13\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>effetti <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _13\"> </span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>o economico.<span class=\"_ _1c4\"> </span>Strumenti finanziari de<span class=\"_ _0\"></span>rivati e oper<span class=\"_ _0\"></span>azioni di copertura<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Gli strumenti finanzia<span class=\"_ _0\"></span>ri derivati <span class=\"_ _0\"></span>sono contabilizzati in acc<span class=\"_ _0\"></span>ordo alle disposizion<span class=\"_ _0\"></span>i dell\u2019IFRS 9. Alla <span class=\"_ _3\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>gli <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>attivit\u00e0 finanziarie <span class=\"_ _11\"></span>valutate <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>conto <span class=\"_ _11\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>sitivo <span class=\"_ _11\"></span>oppure <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span> finanziarie valutate al fa<span class=\"_ _0\"></span>ir value con impatto a conto e<span class=\"_ _0\"></span>conomico<span class=\"_ _0\"></span> quando il fair value \u00e8 neg<span class=\"_ _0\"></span>ativo. Se <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _17\"> </span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _17\"> </span>non  sono <span class=\"_ _17\"> </span>contabilizzati <span class=\"_ _17\"> </span>quali <span class=\"_ _14\"> </span>strumenti <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>copertura, <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>variazioni <span class=\"_ _14\"> </span>del <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _17\"> </span>ri<span class=\"_ _0\"></span>levate successivamente alla <span class=\"_ _3\"></span>prima i<span class=\"_ _3\"></span>scrizione sono <span class=\"_ _3\"></span>trattate quali <span class=\"_ _3\"></span>componenti del <span class=\"_ _3\"></span>risultato dell\u2019esercizio. <span class=\"_ _3\"></span>Se, invece, <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>strumenti derivati <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>requisiti <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>classificati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _11\"></span>di c<span class=\"_ _0\"></span>opertur<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue sono contabilizzate s<span class=\"_ _0\"></span>eguendo specifici criter<span class=\"_ _0\"></span>i, di seguito illus<span class=\"_ _0\"></span>trati. Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene <span class=\"_ _3\"></span>docum<span class=\"_ _0\"></span>entata in modo formale l<span class=\"_ _3\"></span>a relazione fra <span class=\"_ _13\"> </span>lo <span class=\"_ _13\"> </span>st<span class=\"_ _0\"></span>rumento <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>l\u2019elemento <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>perto, <span class=\"_ _13\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>obiettivi <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>gestione <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>chio, <span class=\"_ _13\"> </span>la <span class=\"_ _17\"> </span>strategia <span class=\"_ _13\"></span>per effettuare la <span class=\"_ _0\"></span>copertura e <span class=\"_ _0\"></span>i metodi <span class=\"_ _0\"></span>che sa<span class=\"_ _0\"></span>ranno utilizzati <span class=\"_ _0\"></span>per veri<span class=\"_ _0\"></span>ficarne l\u2019efficacia p<span class=\"_ _0\"></span>rospettica e<span class=\"_ _0\"></span> retrospettiva<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>L\u2019efficacia<span class=\"_ _0\"></span> di ciascuna copertura \u00e8 <span class=\"_ _3\"></span>verificat<span class=\"_ _0\"></span>a sia al momento di<span class=\"_ _3\"></span> accensi<span class=\"_ _0\"></span>one di ciascuno strumento derivato sia durante la <span class=\"_ _3\"></span>sua vita, e in <span class=\"_ _17\"> </span>particolare <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ogni <span class=\"_ _17\"> </span>chiusura <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>bilancio <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>infrannuale. <span class=\"_ _17\"> </span>Gen<span class=\"_ _0\"></span>eralmente, <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>considerata altamente <span class=\"_ _0\"></span>\u201cefficace\u201d <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>sia d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambiamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>hedge, <span class=\"_ _0\"></span>o dei flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa attesi <span class=\"_ _3\"></span>nel futuro, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>cash flow hedge, <span class=\"_ _3\"></span>dell\u2019elemento <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>o sono <span class=\"_ _3\"></span>sostanzialmente compensati dai cambiamenti del fa<span class=\"_ _0\"></span>ir value dello strument<span class=\"_ _0\"></span>o di copertura.<span class=\"_ _1c4\"> </span>Il principio contabile IFRS 9<span class=\"_ _0\"></span> prevede la possib<span class=\"_ _0\"></span>ilit\u00e0 di designare<span class=\"_ _0\"></span> le seguenti tre relaz<span class=\"_ _0\"></span>ioni di copertura: a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>copertura d<span class=\"_ _3\"></span>i fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>(fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>hedge): <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>riguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>di fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 iscritte <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>bilancio, <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>strumen<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariazioni<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dell\u2019oggetto <span class=\"_ _12\"></span>della copertura sono imputate a<span class=\"_ _0\"></span>l conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span>b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3\"></span>di flussi <span class=\"_ _3\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3\"></span>(cash flow <span class=\"_ _3\"></span>hedge): nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>coperture finalizzate a <span class=\"_ _3\"></span>neutralizzare il ri<span class=\"_ _3\"></span>schio di <span class=\"_ _3\"></span>variazioni nei flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>di ca<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>originati <span class=\"_ _0\"></span>dall\u2019e<span class=\"_ _0\"></span>secuzione <span class=\"_ _0\"></span>futura <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>obbligaz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>attualmente d<span class=\"_ _0\"></span>efinite <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>data <span class=\"_ _0\"></span>di r<span class=\"_ _0\"></span>iferimento del <span class=\"_ _0\"></span>bilancio, <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _0\"></span>dello <span class=\"_ _11\"></span>strumento <span class=\"_ _11\"></span>derivato <span class=\"_ _11\"></span>registrate <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>prima <span class=\"_ _0\"></span>rilevazio<span class=\"_ _0\"></span>ne sono <span class=\"_ _3\"></span>contabilizzate, limitatamente a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>sola quota <span class=\"_ _3\"></span>efficace, nel<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conto economico <span class=\"_ _3\"></span>complessivo e <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>riserva di <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>net<span class=\"_ _0\"></span>to. <span class=\"_ _17\"> </span>Qu<span class=\"_ _0\"></span>ando <span class=\"_ _17\"> </span>si  mani<span class=\"_ _3\"></span>festano<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gli <span class=\"_ _14\"> </span>effetti  economici <span class=\"_ _17\"> </span>originati<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>dall\u2019oggetto<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di  copertura, <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>quota contabilizzata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>conto <span class=\"_ _13\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>riversata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>economico. <span class=\"_ _13\"></span>Qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>copertura <span class=\"_ _12\"></span>non <span class=\"_ _13\"></span>sia perfettamente <span class=\"_ _12\"></span>efficace, <span class=\"_ _13\"></span>la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>str<span class=\"_ _0\"></span>umento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>ibile <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>porzi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>inefficace dello stesso \u00e8 immediatam<span class=\"_ _0\"></span>ente rilevata nel c<span class=\"_ _0\"></span>onto economico.  c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>copertura d<span class=\"_ _0\"></span>i un investimento n<span class=\"_ _0\"></span>etto in una gest<span class=\"_ _0\"></span>ione estera (net investm<span class=\"_ _0\"></span>ent hedge).<span class=\"_ _0\"></span> Se <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>verifiche <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>confe<span class=\"_ _0\"></span>rmano <span class=\"_ _13\"></span>l\u2019efficacia <span class=\"_ _13\"></span>della <span class=\"_ _12\"></span>copert<span class=\"_ _0\"></span>ura, <span class=\"_ _13\"></span>da <span class=\"_ _12\"></span>q<span class=\"_ _0\"></span>uel <span class=\"_ _12\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>operazioni <span class=\"_ _13\"></span>di copertura viene interrotta e il contratto derivato di copertura viene riclassificato tra le attivit\u00e0 finanziarie valutate al fair value <span class=\"_ _13\"></span>con <span class=\"_ _13\"> </span>impatt<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _13\"> </span>opp<span class=\"_ _0\"></span>ure <span class=\"_ _13\"></span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>fair <span class=\"_ _13\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>impa<span class=\"_ _0\"></span>tto <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>nto economico. La relazione <span class=\"_ _0\"></span>di copertura, ino<span class=\"_ _0\"></span>ltre, cessa quando: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il derivato scade, v<span class=\"_ _0\"></span>iene venduto, rescisso o<span class=\"_ _0\"></span> esercitato; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019elemento coperto \u00e8 ven<span class=\"_ _0\"></span>duto, scade o \u00e8 rimborsat<span class=\"_ _0\"></span>o; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">non \u00e8 pi\u00f9 altamente probab<span class=\"_ _0\"></span>ile che l\u2019operaz<span class=\"_ _0\"></span>ione futura coperta v<span class=\"_ _0\"></span>enga posta in essere<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span></span></span>Crediti commerciali<span class=\"_ _1c4\"> </span> I <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _13\"></span>dal <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erimento <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>beni <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>dalla <span class=\"_ _13\"></span>prestazione <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>serviz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _12\"></span>secondo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>termini previsti dal contratto con i<span class=\"_ _3\"></span>l cliente in base alle <span class=\"_ _3\"></span>disposi<span class=\"_ _0\"></span>zioni dell\u2019IFRS 15 e <span class=\"_ _3\"></span>classifica<span class=\"_ _0\"></span>ti in funzione della natura del<span class=\"_ _3\"></span> debitore e/o della data di s<span class=\"_ _0\"></span>cadenza del credito (tale defini<span class=\"_ _0\"></span>zione include le f<span class=\"_ _0\"></span>atture da emettere per serv<span class=\"_ _0\"></span>izi gi\u00e0 prestati). <span class=\"_ _0\"></span> Inoltre, p<span class=\"_ _3\"></span>oich\u00e9 generalmente i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _3\"></span>sono a <span class=\"_ _3\"></span>breve termine <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non prevedono <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>corres<span class=\"_ _0\"></span>ponsione di<span class=\"_ _3\"></span> interessi, non si pro<span class=\"_ _3\"></span>cede al calcolo del <span class=\"_ _3\"></span>costo ammortizzato, e vengono contabilizzati sulla base del <span class=\"_ _3\"></span>valore nominale riportato nelle fatture emesse o nei co<span class=\"_ _0\"></span>ntratti stipulati con la<span class=\"_ _0\"></span> clientela. I <span class=\"_ _13\"></span>crediti <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _17\"> </span>sono <span class=\"_ _13\"> </span>sog<span class=\"_ _0\"></span>getti <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>una <span class=\"_ _13\"></span>verifica <span class=\"_ _17\"> </span>per <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _13\"> </span>im<span class=\"_ _0\"></span>pairment) <span class=\"_ _17\"> </span>in <span class=\"_ _13\"></span>base <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>isposizioni dell\u2019IFRS <span class=\"_ _0\"></span>9. <span class=\"_ _11\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>process<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazione, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>crediti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>suddivisi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>fasce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>caduto. <span class=\"_ _0\"></span>Per <span class=\"_ _11\"></span>i crediti <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span>forming <span class=\"_ _12\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>ettua <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _13\"></span>collettiva <span class=\"_ _13\"></span>raggruppando <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>singole <span class=\"_ _13\"></span>esposizioni <span class=\"_ _13\"></span>sulla <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i credito <span class=\"_ _3\"></span>similare. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>utazione<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>ef<span class=\"_ _0\"></span>fettuata <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>delle p<span class=\"_ _3\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito, <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>terminate <span class=\"_ _3\"></span>partendo dalle <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _12\"></span>reg<span class=\"_ _0\"></span>istrate <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>caratter<span class=\"_ _0\"></span>istiche <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>imili <span class=\"_ _12\"></span>sul<span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>sperienze <span class=\"_ _12\"></span>stor<span class=\"_ _0\"></span>iche, <span class=\"_ _12\"></span>e rettificate al fine di rifle<span class=\"_ _0\"></span>ttere le previsioni delle co<span class=\"_ _0\"></span>ndizioni econom<span class=\"_ _0\"></span>iche future.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-618": {
   "value": "Attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span>ritenere trascurabile <span class=\"_ _12\"></span>l\u2019effetto <span class=\"_ _12\"></span>dell\u2019<span class=\"_ _0\"></span>applicazione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>logica <span class=\"_ _12\"></span>dell\u2019attuali<span class=\"_ _0\"></span>zzazione, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>quelle <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>enza <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>scadenza <span class=\"_ _12\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>i crediti a revoca.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "Attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span>ritenere trascurabile <span class=\"_ _12\"></span>l\u2019effetto <span class=\"_ _12\"></span>dell\u2019<span class=\"_ _0\"></span>applicazione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>logica <span class=\"_ _12\"></span>dell\u2019attuali<span class=\"_ _0\"></span>zzazione, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>quelle <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>enza <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>scadenza <span class=\"_ _12\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>i crediti a revoca.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-619": {
   "value": "c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>Attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie valutate a<span class=\"_ _0\"></span>l fair value con imp<span class=\"_ _0\"></span>atto a conto economico<span class=\"_ _0\"></span> Sono <span class=\"_ _3\"></span>classif<span class=\"_ _0\"></span>icate i<span class=\"_ _3\"></span>n questa <span class=\"_ _3\"></span>categoria <span class=\"_ _3\"></span>le attivit\u00e0 finan<span class=\"_ _3\"></span>ziarie diverse da <span class=\"_ _3\"></span>quelle <span class=\"_ _3\"></span>classificate tra <span class=\"_ _3\"></span>le \u201cAttivit\u00e0 <span class=\"_ _3\"></span>finanziarie valutate al <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>ammortizzato\u201d <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>tra <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>\u201cAttivit\u00e0 <span class=\"_ _11\"></span>finanziar<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>valutate<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ltre <span class=\"_ _11\"></span>componenti <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conto<span class=\"_ _0\"></span> economico compless<span class=\"_ _0\"></span>ivo\u201d. Sono <span class=\"_ _17\"> </span>incluse <span class=\"_ _17\"> </span>nella <span class=\"_ _17\"> </span>presente <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>tegoria <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>etenute <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>negoziazione <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>contratti <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>rivati <span class=\"_ _17\"> </span>non classificabili come d<span class=\"_ _0\"></span>i copertura<span class=\"_ _0\"></span> (che s<span class=\"_ _0\"></span>ono rappresentati come<span class=\"_ _0\"></span> at<span class=\"_ _0\"></span>tivit\u00e0 se il f<span class=\"_ _0\"></span>air value \u00e8<span class=\"_ _0\"></span> positivo e<span class=\"_ _0\"></span> com<span class=\"_ _0\"></span>e passivit\u00e0 se <span class=\"_ _0\"></span>il fair value \u00e8 negativo). All\u2019atto <span class=\"_ _12\"></span>della <span class=\"_ _13\"></span>rilevazione <span class=\"_ _13\"></span>iniziale <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _13\"></span>finanziarie <span class=\"_ _12\"></span>valut<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>patto <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>economico<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>vengono rilevate <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>senza <span class=\"_ _0\"></span>considera<span class=\"_ _0\"></span>re <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>tran<span class=\"_ _0\"></span>sazione d<span class=\"_ _0\"></span>irettamente <span class=\"_ _0\"></span>attribu<span class=\"_ _0\"></span>ibili <span class=\"_ _0\"></span>allo <span class=\"_ _0\"></span>strumento <span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>sso. Alle <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ate <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>rif<span class=\"_ _0\"></span>erimento <span class=\"_ _13\"></span>succ<span class=\"_ _0\"></span>essive <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alorizzate <span class=\"_ _13\"> </span>al <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _13\"></span>val<span class=\"_ _0\"></span>ue <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>gli <span class=\"_ _13\"></span>effetti <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _13\"> </span>imput<span class=\"_ _0\"></span>ati <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>o economico.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-632": {
   "value": "Strumenti finanziari de<span class=\"_ _0\"></span>rivati e oper<span class=\"_ _0\"></span>azioni di copertura<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Gli strumenti finanzia<span class=\"_ _0\"></span>ri derivati <span class=\"_ _0\"></span>sono contabilizzati in acc<span class=\"_ _0\"></span>ordo alle disposizion<span class=\"_ _0\"></span>i dell\u2019IFRS 9. Alla <span class=\"_ _3\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>gli <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>attivit\u00e0 finanziarie <span class=\"_ _11\"></span>valutate <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>conto <span class=\"_ _11\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>sitivo <span class=\"_ _11\"></span>oppure <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span> finanziarie valutate al fa<span class=\"_ _0\"></span>ir value con impatto a conto e<span class=\"_ _0\"></span>conomico<span class=\"_ _0\"></span> quando il fair value \u00e8 neg<span class=\"_ _0\"></span>ativo. Se <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _17\"> </span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _17\"> </span>non  sono <span class=\"_ _17\"> </span>contabilizzati <span class=\"_ _17\"> </span>quali <span class=\"_ _14\"> </span>strumenti <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>copertura, <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>variazioni <span class=\"_ _14\"> </span>del <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _17\"> </span>ri<span class=\"_ _0\"></span>levate successivamente alla <span class=\"_ _3\"></span>prima i<span class=\"_ _3\"></span>scrizione sono <span class=\"_ _3\"></span>trattate quali <span class=\"_ _3\"></span>componenti del <span class=\"_ _3\"></span>risultato dell\u2019esercizio. <span class=\"_ _3\"></span>Se, invece, <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>strumenti derivati <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>requisiti <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>classificati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _11\"></span>di c<span class=\"_ _0\"></span>opertur<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue sono contabilizzate s<span class=\"_ _0\"></span>eguendo specifici criter<span class=\"_ _0\"></span>i, di seguito illus<span class=\"_ _0\"></span>trati. Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene <span class=\"_ _3\"></span>docum<span class=\"_ _0\"></span>entata in modo formale l<span class=\"_ _3\"></span>a relazione fra <span class=\"_ _13\"> </span>lo <span class=\"_ _13\"> </span>st<span class=\"_ _0\"></span>rumento <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>l\u2019elemento <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>perto, <span class=\"_ _13\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>obiettivi <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>gestione <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>chio, <span class=\"_ _13\"> </span>la <span class=\"_ _17\"> </span>strategia <span class=\"_ _13\"></span>per effettuare la <span class=\"_ _0\"></span>copertura e <span class=\"_ _0\"></span>i metodi <span class=\"_ _0\"></span>che sa<span class=\"_ _0\"></span>ranno utilizzati <span class=\"_ _0\"></span>per veri<span class=\"_ _0\"></span>ficarne l\u2019efficacia p<span class=\"_ _0\"></span>rospettica e<span class=\"_ _0\"></span> retrospettiva<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>L\u2019efficacia<span class=\"_ _0\"></span> di ciascuna copertura \u00e8 <span class=\"_ _3\"></span>verificat<span class=\"_ _0\"></span>a sia al momento di<span class=\"_ _3\"></span> accensi<span class=\"_ _0\"></span>one di ciascuno strumento derivato sia durante la <span class=\"_ _3\"></span>sua vita, e in <span class=\"_ _17\"> </span>particolare <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ogni <span class=\"_ _17\"> </span>chiusura <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>bilancio <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>infrannuale. <span class=\"_ _17\"> </span>Gen<span class=\"_ _0\"></span>eralmente, <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>considerata altamente <span class=\"_ _0\"></span>\u201cefficace\u201d <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>sia d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambiamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>hedge, <span class=\"_ _0\"></span>o dei flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa attesi <span class=\"_ _3\"></span>nel futuro, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>cash flow hedge, <span class=\"_ _3\"></span>dell\u2019elemento <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>o sono <span class=\"_ _3\"></span>sostanzialmente compensati dai cambiamenti del fa<span class=\"_ _0\"></span>ir value dello strument<span class=\"_ _0\"></span>o di copertura.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-620": {
   "value": "Strumenti finanziari de<span class=\"_ _0\"></span>rivati e oper<span class=\"_ _0\"></span>azioni di copertura<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Gli strumenti finanzia<span class=\"_ _0\"></span>ri derivati <span class=\"_ _0\"></span>sono contabilizzati in acc<span class=\"_ _0\"></span>ordo alle disposizion<span class=\"_ _0\"></span>i dell\u2019IFRS 9. Alla <span class=\"_ _3\"></span>data <span class=\"_ _2\"></span>di <span class=\"_ _3\"></span>stipula <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>contratto <span class=\"_ _3\"></span>gli <span class=\"_ _2\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _3\"></span>finanziari <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>inizialmente <span class=\"_ _3\"></span>contabilizzati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue, <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _3\"></span>attivit\u00e0 finanziarie <span class=\"_ _11\"></span>valutate <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>impatto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>conto <span class=\"_ _11\"></span>economic<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>quando <span class=\"_ _12\"></span>il <span class=\"_ _0\"></span>fair <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>sitivo <span class=\"_ _11\"></span>oppure <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _11\"></span>passivit\u00e0<span class=\"_ _0\"></span> finanziarie valutate al fa<span class=\"_ _0\"></span>ir value con impatto a conto e<span class=\"_ _0\"></span>conomico<span class=\"_ _0\"></span> quando il fair value \u00e8 neg<span class=\"_ _0\"></span>ativo. Se <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>trumenti <span class=\"_ _17\"> </span>finanzi<span class=\"_ _0\"></span>ari <span class=\"_ _17\"> </span>non  sono <span class=\"_ _17\"> </span>contabilizzati <span class=\"_ _17\"> </span>quali <span class=\"_ _14\"> </span>strumenti <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>copertura, <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>variazioni <span class=\"_ _14\"> </span>del <span class=\"_ _17\"> </span>fair <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _17\"> </span>ri<span class=\"_ _0\"></span>levate successivamente alla <span class=\"_ _3\"></span>prima i<span class=\"_ _3\"></span>scrizione sono <span class=\"_ _3\"></span>trattate quali <span class=\"_ _3\"></span>componenti del <span class=\"_ _3\"></span>risultato dell\u2019esercizio. <span class=\"_ _3\"></span>Se, invece, <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>strumenti derivati <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>requisiti <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>classificati<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>rumenti <span class=\"_ _11\"></span>di c<span class=\"_ _0\"></span>opertur<span class=\"_ _0\"></span>a, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ive <span class=\"_ _0\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alue sono contabilizzate s<span class=\"_ _0\"></span>eguendo specifici criter<span class=\"_ _0\"></span>i, di seguito illus<span class=\"_ _0\"></span>trati. Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene <span class=\"_ _3\"></span>docum<span class=\"_ _0\"></span>entata in modo formale l<span class=\"_ _3\"></span>a relazione fra <span class=\"_ _13\"> </span>lo <span class=\"_ _13\"> </span>st<span class=\"_ _0\"></span>rumento <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>l\u2019elemento <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>perto, <span class=\"_ _13\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>obiettivi <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>gestione <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>chio, <span class=\"_ _13\"> </span>la <span class=\"_ _17\"> </span>strategia <span class=\"_ _13\"></span>per effettuare la <span class=\"_ _0\"></span>copertura e <span class=\"_ _0\"></span>i metodi <span class=\"_ _0\"></span>che sa<span class=\"_ _0\"></span>ranno utilizzati <span class=\"_ _0\"></span>per veri<span class=\"_ _0\"></span>ficarne l\u2019efficacia p<span class=\"_ _0\"></span>rospettica e<span class=\"_ _0\"></span> retrospettiva<span class=\"_ _1c4\"> </span>L\u2019efficacia<span class=\"_ _0\"></span> di ciascuna copertura \u00e8 <span class=\"_ _3\"></span>verificat<span class=\"_ _0\"></span>a sia al momento di<span class=\"_ _3\"></span> accensi<span class=\"_ _0\"></span>one di ciascuno strumento derivato sia durante la <span class=\"_ _3\"></span>sua vita, e in <span class=\"_ _17\"> </span>particolare <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ogni <span class=\"_ _17\"> </span>chiusura <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>bilancio <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>infrannuale. <span class=\"_ _17\"> </span>Gen<span class=\"_ _0\"></span>eralmente, <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>considerata altamente <span class=\"_ _0\"></span>\u201cefficace\u201d <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>sia d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambiamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>hedge, <span class=\"_ _0\"></span>o dei flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa attesi <span class=\"_ _3\"></span>nel futuro, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>cash flow hedge, <span class=\"_ _3\"></span>dell\u2019elemento <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>o sono <span class=\"_ _3\"></span>sostanzialmente compensati dai cambiamenti del fa<span class=\"_ _0\"></span>ir value dello strument<span class=\"_ _0\"></span>o di copertura.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-640": {
   "value": "Strumenti finanziari de<span class=\"_ _0\"></span>rivati e oper<span class=\"_ _0\"></span>azioni di copertura<span class=\"_ _1c4\"> </span>Uno strumento finanziario derivato \u00e8 classificato come di copertura se viene <span class=\"_ _3\"></span>docum<span class=\"_ _0\"></span>entata in modo formale l<span class=\"_ _3\"></span>a relazione fra <span class=\"_ _13\"> </span>lo <span class=\"_ _13\"> </span>st<span class=\"_ _0\"></span>rumento <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>e <span class=\"_ _13\"></span>l\u2019elemento <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>perto, <span class=\"_ _13\"> </span>includ<span class=\"_ _0\"></span>endo <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>obiettivi <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>gestione <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>chio, <span class=\"_ _13\"> </span>la <span class=\"_ _17\"> </span>strategia <span class=\"_ _13\"></span>per effettuare la <span class=\"_ _0\"></span>copertura e <span class=\"_ _0\"></span>i metodi <span class=\"_ _0\"></span>che sa<span class=\"_ _0\"></span>ranno utilizzati <span class=\"_ _0\"></span>per veri<span class=\"_ _0\"></span>ficarne l\u2019efficacia p<span class=\"_ _0\"></span>rospettica e<span class=\"_ _0\"></span> retrospettiva<span class=\"_ _1c4\"> </span>L\u2019efficacia<span class=\"_ _0\"></span> di ciascuna copertura \u00e8 <span class=\"_ _3\"></span>verificat<span class=\"_ _0\"></span>a sia al momento di<span class=\"_ _3\"></span> accensi<span class=\"_ _0\"></span>one di ciascuno strumento derivato sia durante la <span class=\"_ _3\"></span>sua vita, e in <span class=\"_ _17\"> </span>particolare <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ogni <span class=\"_ _17\"> </span>chiusura <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>bilancio <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>situazione <span class=\"_ _17\"> </span>infrannuale. <span class=\"_ _17\"> </span>Gen<span class=\"_ _0\"></span>eralmente, <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>copertura <span class=\"_ _17\"> </span>\u00e8 <span class=\"_ _17\"> </span>considerata altamente <span class=\"_ _0\"></span>\u201cefficace\u201d <span class=\"_ _0\"></span>se, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>all\u2019i<span class=\"_ _0\"></span>nizio <span class=\"_ _0\"></span>sia d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sua <span class=\"_ _0\"></span>vita, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>cambiamenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>fai<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>value, <span class=\"_ _0\"></span>nel ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>hedge, <span class=\"_ _0\"></span>o dei flussi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cassa attesi <span class=\"_ _3\"></span>nel futuro, <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>cash flow hedge, <span class=\"_ _3\"></span>dell\u2019elemento <span class=\"_ _3\"></span>copert<span class=\"_ _0\"></span>o sono <span class=\"_ _3\"></span>sostanzialmente compensati dai cambiamenti del fa<span class=\"_ _0\"></span>ir value dello strument<span class=\"_ _0\"></span>o di copertura.<span class=\"_ _1c4\"> </span>Il principio contabile IFRS 9<span class=\"_ _0\"></span> prevede la possib<span class=\"_ _0\"></span>ilit\u00e0 di designare<span class=\"_ _0\"></span> le seguenti tre relaz<span class=\"_ _0\"></span>ioni di copertura: a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>copertura d<span class=\"_ _3\"></span>i fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>(fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>hedge): <span class=\"_ _3\"></span>quando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>copertura <span class=\"_ _3\"></span>riguarda <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>variazioni <span class=\"_ _3\"></span>di fair <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alue <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>passivit\u00e0 iscritte <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>bilancio, <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>fair <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>strumen<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>sia <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariazioni<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dell\u2019oggetto <span class=\"_ _12\"></span>della copertura sono imputate a<span class=\"_ _0\"></span>l conto econom<span class=\"_ _0\"></span>ico.<span class=\"_ _1c4\"> </span>b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>cope<span class=\"_ _0\"></span>rtura <span class=\"_ _3\"></span>di flussi <span class=\"_ _3\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _3\"></span>(cash flow <span class=\"_ _3\"></span>hedge): nel <span class=\"_ _3\"></span>caso di <span class=\"_ _3\"></span>coperture finalizzate a <span class=\"_ _3\"></span>neutralizzare il ri<span class=\"_ _3\"></span>schio di <span class=\"_ _3\"></span>variazioni nei flu<span class=\"_ _0\"></span>ssi <span class=\"_ _0\"></span>di ca<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>originati <span class=\"_ _0\"></span>dall\u2019e<span class=\"_ _0\"></span>secuzione <span class=\"_ _0\"></span>futura <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>obbligaz<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>attualmente d<span class=\"_ _0\"></span>efinite <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>data <span class=\"_ _0\"></span>di r<span class=\"_ _0\"></span>iferimento del <span class=\"_ _0\"></span>bilancio, <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iazioni <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>value <span class=\"_ _0\"></span>dello <span class=\"_ _11\"></span>strumento <span class=\"_ _11\"></span>derivato <span class=\"_ _11\"></span>registrate <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>prima <span class=\"_ _0\"></span>rilevazio<span class=\"_ _0\"></span>ne sono <span class=\"_ _3\"></span>contabilizzate, limitatamente a<span class=\"_ _3\"></span>lla <span class=\"_ _3\"></span>sola quota <span class=\"_ _3\"></span>efficace, nel<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>conto economico <span class=\"_ _3\"></span>complessivo e <span class=\"_ _3\"></span>quindi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>riserva di <span class=\"_ _17\"> </span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>net<span class=\"_ _0\"></span>to. <span class=\"_ _17\"> </span>Qu<span class=\"_ _0\"></span>ando <span class=\"_ _17\"> </span>si  mani<span class=\"_ _3\"></span>festano<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gli <span class=\"_ _14\"> </span>effetti  economici <span class=\"_ _17\"> </span>originati<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>dall\u2019oggetto<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di  copertura, <span class=\"_ _17\"> </span>la <span class=\"_ _14\"> </span>quota contabilizzata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>conto <span class=\"_ _13\"></span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>riversata <span class=\"_ _13\"></span>nel <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>economico. <span class=\"_ _13\"></span>Qualora <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>copertura <span class=\"_ _12\"></span>non <span class=\"_ _13\"></span>sia perfettamente <span class=\"_ _12\"></span>efficace, <span class=\"_ _13\"></span>la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>ariaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _12\"></span>value <span class=\"_ _12\"></span>dello <span class=\"_ _12\"></span>str<span class=\"_ _0\"></span>umento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>copertura <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>ibile <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>porzi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>inefficace dello stesso \u00e8 immediatam<span class=\"_ _0\"></span>ente rilevata nel c<span class=\"_ _0\"></span>onto economico.  c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>copertura d<span class=\"_ _0\"></span>i un investimento n<span class=\"_ _0\"></span>etto in una gest<span class=\"_ _0\"></span>ione estera (net investm<span class=\"_ _0\"></span>ent hedge).<span class=\"_ _0\"></span> Se <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>verifiche <span class=\"_ _13\"></span>non <span class=\"_ _12\"></span>confe<span class=\"_ _0\"></span>rmano <span class=\"_ _13\"></span>l\u2019efficacia <span class=\"_ _13\"></span>della <span class=\"_ _12\"></span>copert<span class=\"_ _0\"></span>ura, <span class=\"_ _13\"></span>da <span class=\"_ _12\"></span>q<span class=\"_ _0\"></span>uel <span class=\"_ _12\"></span>mom<span class=\"_ _0\"></span>ento <span class=\"_ _12\"></span>la <span class=\"_ _13\"></span>contabilizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>operazioni <span class=\"_ _13\"></span>di copertura viene interrotta e il contratto derivato di copertura viene riclassificato tra le attivit\u00e0 finanziarie valutate al fair value <span class=\"_ _13\"></span>con <span class=\"_ _13\"> </span>impatt<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>conto <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _13\"> </span>opp<span class=\"_ _0\"></span>ure <span class=\"_ _13\"></span>tra <span class=\"_ _17\"> </span>le <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _17\"> </span>finanziarie <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>lutate <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>fair <span class=\"_ _13\"> </span>va<span class=\"_ _0\"></span>lue <span class=\"_ _13\"> </span>con <span class=\"_ _13\"> </span>impa<span class=\"_ _0\"></span>tto <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>nto economico. La relazione <span class=\"_ _0\"></span>di copertura, ino<span class=\"_ _0\"></span>ltre, cessa quando: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il derivato scade, v<span class=\"_ _0\"></span>iene venduto, rescisso o<span class=\"_ _0\"></span> esercitato; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">l\u2019elemento coperto \u00e8 ven<span class=\"_ _0\"></span>duto, scade o \u00e8 rimborsat<span class=\"_ _0\"></span>o; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">non \u00e8 pi\u00f9 altamente probab<span class=\"_ _0\"></span>ile che l\u2019operaz<span class=\"_ _0\"></span>ione futura coperta v<span class=\"_ _0\"></span>enga posta in essere<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-621": {
   "value": "Crediti commerciali<span class=\"_ _1c4\"> </span>I <span class=\"_ _12\"></span>crediti <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>erivanti <span class=\"_ _13\"></span>dal <span class=\"_ _12\"></span>trasf<span class=\"_ _0\"></span>erimento <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>beni <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>dalla <span class=\"_ _13\"></span>prestazione <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>serviz<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _12\"></span>secondo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>termini previsti dal contratto con i<span class=\"_ _3\"></span>l cliente in base alle <span class=\"_ _3\"></span>disposi<span class=\"_ _0\"></span>zioni dell\u2019IFRS 15 e <span class=\"_ _3\"></span>classifica<span class=\"_ _0\"></span>ti in funzione della natura del<span class=\"_ _3\"></span> debitore e/o della data di s<span class=\"_ _0\"></span>cadenza del credito (tale defini<span class=\"_ _0\"></span>zione include le f<span class=\"_ _0\"></span>atture da emettere per serv<span class=\"_ _0\"></span>izi gi\u00e0 prestati). <span class=\"_ _0\"></span> Inoltre, p<span class=\"_ _3\"></span>oich\u00e9 generalmente i <span class=\"_ _3\"></span>crediti <span class=\"_ _3\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _3\"></span>sono a <span class=\"_ _3\"></span>breve termine <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>non prevedono <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>corres<span class=\"_ _0\"></span>ponsione di<span class=\"_ _3\"></span> interessi, non si pro<span class=\"_ _3\"></span>cede al calcolo del <span class=\"_ _3\"></span>costo ammortizzato, e vengono contabilizzati sulla base del <span class=\"_ _3\"></span>valore nominale riportato nelle fatture emesse o nei co<span class=\"_ _0\"></span>ntratti stipulati con la<span class=\"_ _0\"></span> clientela. I <span class=\"_ _13\"></span>crediti <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _17\"> </span>sono <span class=\"_ _13\"> </span>sog<span class=\"_ _0\"></span>getti <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>una <span class=\"_ _13\"></span>verifica <span class=\"_ _17\"> </span>per <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>(<span class=\"_ _0\"></span>c.d. <span class=\"_ _13\"> </span>im<span class=\"_ _0\"></span>pairment) <span class=\"_ _17\"> </span>in <span class=\"_ _13\"></span>base <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span>le <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>isposizioni dell\u2019IFRS <span class=\"_ _0\"></span>9. <span class=\"_ _11\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>process<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutazione, <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>crediti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>suddivisi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>fasce<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>porali <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>caduto. <span class=\"_ _0\"></span>Per <span class=\"_ _11\"></span>i crediti <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span>forming <span class=\"_ _12\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>ettua <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alutazione <span class=\"_ _13\"></span>collettiva <span class=\"_ _13\"></span>raggruppando <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>singole <span class=\"_ _13\"></span>esposizioni <span class=\"_ _13\"></span>sulla <span class=\"_ _12\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i credito <span class=\"_ _3\"></span>similare. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>val<span class=\"_ _3\"></span>utazione<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>ef<span class=\"_ _0\"></span>fettuata <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _2\"></span>delle p<span class=\"_ _3\"></span>erdite <span class=\"_ _3\"></span>attese <span class=\"_ _3\"></span>lungo <span class=\"_ _3\"></span>la <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ita <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>credito, <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>terminate <span class=\"_ _3\"></span>partendo dalle <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _12\"></span>reg<span class=\"_ _0\"></span>istrate <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>caratter<span class=\"_ _0\"></span>istiche <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>cred<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>imili <span class=\"_ _12\"></span>sul<span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>base <span class=\"_ _13\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>sperienze <span class=\"_ _12\"></span>stor<span class=\"_ _0\"></span>iche, <span class=\"_ _12\"></span>e rettificate al fine di rifle<span class=\"_ _0\"></span>ttere le previsioni delle co<span class=\"_ _0\"></span>ndizioni econom<span class=\"_ _0\"></span>iche future.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "Rimanenze Le rimanenze sono ben<span class=\"_ _0\"></span>i: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">posseduti per la vendita <span class=\"_ _0\"></span>nel norm<span class=\"_ _0\"></span>ale svolgimento dell\u2019attivit\u00e0;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">impiegati nei process<span class=\"_ _0\"></span>i produttivi per la vend<span class=\"_ _0\"></span>ita; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sotto forma di material<span class=\"_ _0\"></span>i o forniture di ben<span class=\"_ _0\"></span>i da impiegarsi nel p<span class=\"_ _0\"></span>rocesso<span class=\"_ _0\"></span> di produzione o nella pr<span class=\"_ _0\"></span>estazione di servizi.<span class=\"_ _0\"></span> </span></span>Le ri<span class=\"_ _3\"></span>manenze sono ril<span class=\"_ _3\"></span>evate al costo <span class=\"_ _3\"></span>e successivamente valutate <span class=\"_ _3\"></span>al minore <span class=\"_ _3\"></span>tra il <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>e il <span class=\"_ _3\"></span>valore netto <span class=\"_ _3\"></span>di realizzo. Il<span class=\"_ _3\"></span> valore netto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo <span class=\"_ _3\"></span>rappresenta il <span class=\"_ _3\"></span>prezzo <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>vendita <span class=\"_ _3\"></span>stimato <span class=\"_ _3\"></span>meno i<span class=\"_ _3\"></span> costi <span class=\"_ _3\"></span>stimati <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>completamento <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>costi <span class=\"_ _3\"></span>stimati necessari per realizzare la vendit<span class=\"_ _0\"></span>a. Il costo delle rimanenze comprende tutti i <span class=\"_ _3\"></span>costi di acquisto, i costi di trasformazione oltre che gli altri costi <span class=\"_ _3\"></span>sostenuti p<span class=\"_ _0\"></span>er portare <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>rimanenze <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>luogo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>nelle c<span class=\"_ _0\"></span>ondizioni <span class=\"_ _0\"></span>attuali <span class=\"_ _0\"></span>mentr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>include le <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ifferenze <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>rimanenze<span class=\"_ _0\"></span> fatturate <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>valuta estera. <span class=\"_ _3\"></span>In <span class=\"_ _3\"></span>conformit\u00e0 con <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>previsto <span class=\"_ _3\"></span>dallo IAS <span class=\"_ _3\"></span>2, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinazione del <span class=\"_ _3\"></span>costo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>rimanenze<span class=\"_ _0\"></span> viene utilizzato il metodo de<span class=\"_ _0\"></span>l costo m<span class=\"_ _0\"></span>edio ponderato. Quando <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>valore <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>etto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>realizzo <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>costo, <span class=\"_ _3\"></span>l\u2019eccedenza <span class=\"_ _3\"></span>viene <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>valutata immediatamente <span class=\"_ _3\"></span>nel <span class=\"_ _2\"></span>cont<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>economico.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs1cc\">Lavori in corso su or<span class=\"_ _0\"></span>dinazione  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1cd\">I <span class=\"_ _3\"></span>lavori <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>dello <span class=\"_ _3\"></span>stato <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>vanzament<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>(o <span class=\"_ _3\"></span>percentuale <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>mpletame<span class=\"_ _0\"></span>nto), <span class=\"_ _3\"></span>laddove <span class=\"_ _3\"></span>sussistono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ce\">i <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>eguenti <span class=\"_ _12\"></span>presupposti: <span class=\"_ _12\"></span>a) <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>odotto <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>uti<span class=\"_ _0\"></span>lizzo <span class=\"_ _12\"></span>alternativo <span class=\"_ _12\"></span>(o <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>modifica <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>uso <span class=\"_ _12\"></span>alternativo <span class=\"_ _12\"></span>sono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1cf\">significativi <span class=\"_ _11\"></span>rispetto <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>bene) <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>b) <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>Gruppo <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>diritto <span class=\"_ _12\"></span>contrattuale <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>essere <span class=\"_ _11\"></span>pagato <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>lavor<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>effettuato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d0\">sino alla <span class=\"_ _3\"></span>data <span class=\"_ _3\"></span>di eventuale <span class=\"_ _3\"></span>interruzione<span class=\"_ _0\"></span>. Secondo <span class=\"_ _3\"></span>tale cri<span class=\"_ _3\"></span>terio i <span class=\"_ _3\"></span>costi, i <span class=\"_ _3\"></span>ricavi ed <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>margine<span class=\"_ _0\"></span> sono <span class=\"_ _3\"></span>rilevati <span class=\"_ _3\"></span>in base <span class=\"_ _3\"></span>alle atti<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>it\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d1\">eseguite. <span class=\"_ _12\"></span>La <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rcentuale <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>completamento <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>determinata <span class=\"_ _12\"></span>mediante <span class=\"_ _12\"></span>l\u2019applicazione <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>criterio <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>\u201ccosto <span class=\"_ _12\"></span>sostenuto\u201d<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d2\">(cost-to-cost)<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d3\">La valutazione ri<span class=\"_ _3\"></span>flette la migliore stima dei l<span class=\"_ _3\"></span>avori effettuata alla data <span class=\"_ _3\"></span>di rendicontazione. Periodicamente sono effettuati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d4\">aggiornamenti <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>assunzioni <span class=\"_ _13\"></span>che <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>base <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _12\"></span>valutazioni. <span class=\"_ _12\"></span>Gli <span class=\"_ _12\"></span>eventua<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>etti <span class=\"_ _12\"></span>economici, <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>essi <span class=\"_ _12\"></span>derivanti, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d5\">sono <span class=\"_ _17\"> </span>contabilizzat<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>nell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gli <span class=\"_ _17\"> </span>stess<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>sono <span class=\"_ _14\"> </span>effettuati. <span class=\"_ _17\"> </span>I <span class=\"_ _14\"> </span>ricavi <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>ommess<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>comprendono: <span class=\"_ _14\"> </span>i <span class=\"_ _17\"> </span>corrispettiv<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d6\">contrattualmente <span class=\"_ _0\"></span>pattuiti, le <span class=\"_ _0\"></span>varianti <span class=\"_ _0\"></span>di lavori, <span class=\"_ _0\"></span>la revisi<span class=\"_ _0\"></span>one prez<span class=\"_ _0\"></span>zi, gli incentiv<span class=\"_ _0\"></span>i, nella <span class=\"_ _0\"></span>misura in <span class=\"_ _0\"></span>cui \u00e8<span class=\"_ _0\"></span> probab<span class=\"_ _0\"></span>ile che questi<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d7\">possano essere valutat<span class=\"_ _0\"></span>i con attendibilit\u00e0.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d8\">I <span class=\"_ _11\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>commessa <span class=\"_ _11\"></span>includono: <span class=\"_ _12\"></span>tutti <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>costi <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>rif<span class=\"_ _0\"></span>eriscono <span class=\"_ _11\"></span>diretta<span class=\"_ _0\"></span>mente <span class=\"_ _11\"></span>alla <span class=\"_ _12\"></span>commess<span class=\"_ _0\"></span>a, <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>attr<span class=\"_ _0\"></span>ibuibili </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1d9\">all\u2019attivit\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mmessa <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>generale <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>possono <span class=\"_ _11\"></span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>alloca<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>alla <span class=\"_ _11\"></span>commess<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>essa, <span class=\"_ _11\"></span>oltre <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>qualunque <span class=\"_ _11\"></span>altro <span class=\"_ _11\"></span>costo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1da\">che pu\u00f2 essere speci<span class=\"_ _0\"></span>ficatamente addebitato a<span class=\"_ _0\"></span>l committente sulla<span class=\"_ _0\"></span> base delle clausole contr<span class=\"_ _0\"></span>attuali.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1db\">Nell\u2019ambito dei costi sono inclusi a<span class=\"_ _3\"></span>nche: quelli pre-operat<span class=\"_ _0\"></span>ivi, ossia i <span class=\"_ _3\"></span>costi sostenuti nella fase iniziale del contratto prima </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1dc\">che venga iniziata l\u2019attivit\u00e0 commissionata, i costi post-operativi, che <span class=\"_ _3\"></span>si sostengono dopo la chiusura della commessa ed </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1dd\">infine i costi per eventuali s<span class=\"_ _0\"></span>ervizi e prestazi<span class=\"_ _0\"></span>oni da eseguire d<span class=\"_ _0\"></span>opo il completamento d<span class=\"_ _0\"></span>elle commess<span class=\"_ _0\"></span>e. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1de\">Nel <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>preveda <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>completame<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>una <span class=\"_ _0\"></span>commess<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ssa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminare <span class=\"_ _11\"></span>l\u2019insorgere <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ita, <span class=\"_ _0\"></span>ques<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>sar\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1df\">riconosciuta nella s<span class=\"_ _0\"></span>ua interezza nell\u2019eserciz<span class=\"_ _0\"></span>io in cui la stess<span class=\"_ _0\"></span>a divenga ragionevo<span class=\"_ _0\"></span>lmente prevedib<span class=\"_ _0\"></span>ile. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e0\">I lavori i<span class=\"_ _3\"></span>n corso su ordinazione sono esposti, <span class=\"_ _3\"></span>al netto degli eventuali <span class=\"_ _3\"></span>fond<span class=\"_ _0\"></span>i svalutazione e/o perdite a <span class=\"_ _3\"></span>finire, nonch\u00e9 degli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e1\">acconti <span class=\"_ _11\"></span>relativi<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>contra<span class=\"_ _0\"></span>tto <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orso <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>esecuzione. <span class=\"_ _12\"></span>A <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>ultim<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>riguardo<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>occorre <span class=\"_ _12\"></span>precisare <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>gli <span class=\"_ _11\"></span>import<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>fatturati <span class=\"_ _12\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e2\">valere <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>sing<span class=\"_ _0\"></span>oli <span class=\"_ _12\"></span>stati <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>avanzam<span class=\"_ _0\"></span>ento <span class=\"_ _11\"></span>lavo<span class=\"_ _0\"></span>ri <span class=\"_ _11\"></span>(<span class=\"_ _0\"></span>Acconti) <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>rilevati <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ri<span class=\"_ _0\"></span>duzione <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _12\"></span>lordo <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>messa, <span class=\"_ _12\"></span>ove </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e3\">capiente e per l\u2019eve<span class=\"_ _0\"></span>ntuale ecc<span class=\"_ _0\"></span>edenza nel passivo<span class=\"_ _0\"></span>. Per converso<span class=\"_ _0\"></span> le fatturazio<span class=\"_ _0\"></span>ni degli anticip<span class=\"_ _0\"></span>i costituis<span class=\"_ _0\"></span>cono fatti f<span class=\"_ _0\"></span>inanziari </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e4\">e non <span class=\"_ _0\"></span>rilevano <span class=\"_ _0\"></span>ai fin<span class=\"_ _0\"></span>i del r<span class=\"_ _0\"></span>iconos<span class=\"_ _0\"></span>cimento dei <span class=\"_ _0\"></span>ricavi. <span class=\"_ _0\"></span>Pertanto, <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>anticipi <span class=\"_ _0\"></span>rappresentand<span class=\"_ _0\"></span>o un m<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>fatto fin<span class=\"_ _0\"></span>anziario son<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e5\">sempre rilevati nel pass<span class=\"_ _0\"></span>ivo in quanto ricevut<span class=\"_ _0\"></span>i a fronte di lavori a<span class=\"_ _0\"></span>ncora da eseguire.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs1e7\">Disponibilit\u00e0 liquid<span class=\"_ _0\"></span>e e mezzi equivalen<span class=\"_ _0\"></span>ti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e8\">La cassa e le <span class=\"_ _3\"></span>altre disponibilit\u00e0 liquide equivalenti sono <span class=\"_ _3\"></span>iscritte, a seconda della loro natura, al<span class=\"_ _3\"></span> valore nominale ovvero al </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1e9\">costo ammortizzato. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>altre di<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ponibilit\u00e0 l<span class=\"_ _3\"></span>iquide equivalenti ra<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>presentano <span class=\"_ _3\"></span>impieghi finanziari a <span class=\"_ _3\"></span>breve <span class=\"_ _3\"></span>termine e <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>alta </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ea\">liquidit\u00e0 che <span class=\"_ _3\"></span>sono pron<span class=\"_ _3\"></span>tamente convertibili <span class=\"_ _3\"></span>in valori <span class=\"_ _3\"></span>di cassa <span class=\"_ _3\"></span>noti e <span class=\"_ _3\"></span>soggetti <span class=\"_ _3\"></span>ad un <span class=\"_ _3\"></span>irril<span class=\"_ _3\"></span>evante rischio di<span class=\"_ _3\"></span> variazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>loro<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10\">valore, la cui scadenza or<span class=\"_ _0\"></span>iginaria ovvero al momento d<span class=\"_ _0\"></span>ell\u2019acqu<span class=\"_ _0\"></span>isto non \u00e8 superiore a 3 m<span class=\"_ _0\"></span>esi.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs1ec\">Debiti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ed\">I debiti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _0\"></span>inizialmente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _0\"></span>in bas<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ee\">al metodo del costo am<span class=\"_ _0\"></span>mortizzato.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ef\">I <span class=\"_ _13\"></span>debiti <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _13\"></span>banche <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>altri <span class=\"_ _13\"></span>finanziatori <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span>izialmente <span class=\"_ _13\"></span>iscritti <span class=\"_ _13\"> </span>al <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>net<span class=\"_ _0\"></span>to <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>costi <span class=\"_ _13\"></span>acc<span class=\"_ _0\"></span>essori <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>diretta </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f0\">imputazione,  e  succe<span class=\"_ _0\"></span>ssivamente  s<span class=\"_ _0\"></span>ono  valutati  al  costo  am<span class=\"_ _0\"></span>mortizzato,  app<span class=\"_ _0\"></span>licando  il  criterio  del  tass<span class=\"_ _0\"></span>o  effettivo  di<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f1\">interesse.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs96\">I debit<span class=\"_ _0\"></span>i so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>rimoss<span class=\"_ _0\"></span>i dal <span class=\"_ _0\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>estinzio<span class=\"_ _0\"></span>ne e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span> gl<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ca\">oneri relativi allo s<span class=\"_ _0\"></span>trumento stess<span class=\"_ _0\"></span>o.<span class=\"_ _1c4\"> </span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-622": {
   "value": "Debiti I debiti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _0\"></span>inizialmente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _0\"></span>in bas<span class=\"_ _0\"></span>e al metodo del costo am<span class=\"_ _0\"></span>mortizzato.<span class=\"_ _0\"></span> I <span class=\"_ _13\"></span>debiti <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _13\"></span>banche <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>altri <span class=\"_ _13\"></span>finanziatori <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span>izialmente <span class=\"_ _13\"></span>iscritti <span class=\"_ _13\"> </span>al <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>net<span class=\"_ _0\"></span>to <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>costi <span class=\"_ _13\"></span>acc<span class=\"_ _0\"></span>essori <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>diretta imputazione,  e  succe<span class=\"_ _0\"></span>ssivamente  s<span class=\"_ _0\"></span>ono  valutati  al  costo  am<span class=\"_ _0\"></span>mortizzato,  app<span class=\"_ _0\"></span>licando  il  criterio  del  tass<span class=\"_ _0\"></span>o  effettivo  di<span class=\"_ _0\"></span> interesse.  I debit<span class=\"_ _0\"></span>i so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>rimoss<span class=\"_ _0\"></span>i dal <span class=\"_ _0\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>estinzio<span class=\"_ _0\"></span>ne e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span> gl<span class=\"_ _0\"></span>i oneri relativi allo s<span class=\"_ _0\"></span>trumento stess<span class=\"_ _0\"></span>o.<span class=\"_ _1c4\"> </span>Proventi e oneri finanz<span class=\"_ _0\"></span>iari I proventi e <span class=\"_ _0\"></span>gli oner<span class=\"_ _0\"></span>i finanz<span class=\"_ _0\"></span>iari sono <span class=\"_ _0\"></span>iscritti a <span class=\"_ _0\"></span>conto econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>per competenza <span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>ono i p<span class=\"_ _0\"></span>roventi da <span class=\"_ _0\"></span>cessione <span class=\"_ _0\"></span>delle partecipazioni valutate a equ<span class=\"_ _0\"></span>ity.<span class=\"_ _1c4\"> </span>In <span class=\"_ _11\"></span>particolare, <span class=\"_ _11\"></span>gli<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>interessi <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>passivi <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>rilevati <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>applicazione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mpetenza <span class=\"_ _11\"></span>tem<span class=\"_ _0\"></span>porale, <span class=\"_ _11\"></span>sulla base  dell\u2019importo <span class=\"_ _14\"> </span>finanziato  e  del <span class=\"_ _17\"> </span>tass<span class=\"_ _0\"></span>o  di <span class=\"_ _17\"> </span>inte<span class=\"_ _0\"></span>resse  effettivo  applicabile, <span class=\"_ _17\"> </span>ch<span class=\"_ _0\"></span>e  rappresenta  il <span class=\"_ _14\"> </span>tasso  che <span class=\"_ _14\"> </span>sconta  gli incassi/pagamenti <span class=\"_ _13\"></span>futur<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>stimati <span class=\"_ _13\"></span>lungo <span class=\"_ _13\"> </span>la <span class=\"_ _13\"></span>vita <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>esa <span class=\"_ _13\"></span>dell\u2019attivit<span class=\"_ _0\"></span>\u00e0/passivit\u00e0 <span class=\"_ _13\"></span>finanziar<span class=\"_ _0\"></span>ia <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>riportar<span class=\"_ _0\"></span>li <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>valore <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>carico<span class=\"_ _0\"></span> contabile dell\u2019attivit\u00e0 stess<span class=\"_ _0\"></span>a.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "Debiti I debiti <span class=\"_ _0\"></span>comm<span class=\"_ _0\"></span>erciali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _0\"></span>inizialmente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>ccess<span class=\"_ _0\"></span>ivamente sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutati <span class=\"_ _0\"></span>in bas<span class=\"_ _0\"></span>e al metodo del costo am<span class=\"_ _0\"></span>mortizzato.<span class=\"_ _0\"></span> I <span class=\"_ _13\"></span>debiti <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _13\"></span>banche <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>altri <span class=\"_ _13\"></span>finanziatori <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span>izialmente <span class=\"_ _13\"></span>iscritti <span class=\"_ _13\"> </span>al <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>net<span class=\"_ _0\"></span>to <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>costi <span class=\"_ _13\"></span>acc<span class=\"_ _0\"></span>essori <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>diretta imputazione,  e  succe<span class=\"_ _0\"></span>ssivamente  s<span class=\"_ _0\"></span>ono  valutati  al  costo  am<span class=\"_ _0\"></span>mortizzato,  app<span class=\"_ _0\"></span>licando  il  criterio  del  tass<span class=\"_ _0\"></span>o  effettivo  di<span class=\"_ _0\"></span> interesse.  I debit<span class=\"_ _0\"></span>i so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>rimoss<span class=\"_ _0\"></span>i dal <span class=\"_ _0\"></span>bilanc<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>loro <span class=\"_ _0\"></span>estinzio<span class=\"_ _0\"></span>ne e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>quando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>abbia <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rasferito <span class=\"_ _0\"></span>tutti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>risch<span class=\"_ _0\"></span>i e<span class=\"_ _0\"></span> gl<span class=\"_ _0\"></span>i oneri relativi allo s<span class=\"_ _0\"></span>trumento stess<span class=\"_ _0\"></span>o.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-633": {
   "value": "Debiti",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs1f3\">Benefici ai dipendenti<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f4\">I <span class=\"_ _3\"></span>benefici <span class=\"_ _2\"></span>ai <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>comprendono <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>erogati <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>alle <span class=\"_ _2\"></span>persone <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>cari<span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>iquidati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f5\">per <span class=\"_ _0\"></span>mezzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamen<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>fornitura <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>servizi) <span class=\"_ _11\"></span>effettuati <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irettamente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipende<span class=\"_ _0\"></span>nti, <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>coniuge, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>igli <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f6\">ad <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>person<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>loro car<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>terzi, <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _11\"></span>assicuratri<span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>suddividono <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>benefici <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>breve <span class=\"_ _0\"></span>termine, <span class=\"_ _11\"></span>benefici </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f7\">dovuti ai dipendenti per la ces<span class=\"_ _0\"></span>sazione del ra<span class=\"_ _0\"></span>pporto di lavoro e benefici s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi alla fine del rapporto di lavoro<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1f9\">I <span class=\"_ _11\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _12\"></span>termine, <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>includono <span class=\"_ _11\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>prog<span class=\"_ _0\"></span>rammi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>incent<span class=\"_ _0\"></span>ivazione <span class=\"_ _12\"></span>rappresentati <span class=\"_ _12\"></span>dai <span class=\"_ _12\"></span>premi <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>nuali, <span class=\"_ _12\"></span>dagli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1fa\">MBO <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>dai <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>innovi <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a-tantum <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>contra<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>col<span class=\"_ _0\"></span>lettivi <span class=\"_ _0\"></span>naz<span class=\"_ _0\"></span>ionali, <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _11\"></span>(accantonament<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1fb\">costi) <span class=\"_ _13\"> </span>dopo <span class=\"_ _17\"> </span>aver <span class=\"_ _17\"> </span>dedotto <span class=\"_ _13\"></span>quals<span class=\"_ _0\"></span>iasi <span class=\"_ _13\"></span>importo <span class=\"_ _17\"> </span>gi\u00e0 <span class=\"_ _13\"></span>co<span class=\"_ _0\"></span>rrisposto, <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>come <span class=\"_ _17\"> </span>costo, <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>meno <span class=\"_ _13\"></span>che <span class=\"_ _17\"> </span>qualche <span class=\"_ _17\"> </span>altro <span class=\"_ _13\"></span>princip<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>IFRS </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1fc\">richieda <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>consenta <span class=\"_ _11\"></span>l\u2019inclusione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _11\"></span>costo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _0\"></span>(ad <span class=\"_ _11\"></span>ese<span class=\"_ _0\"></span>mpio <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rsonale <span class=\"_ _11\"></span>impiegato <span class=\"_ _11\"></span>nello </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1fd\">sviluppo di attivit\u00e0 immater<span class=\"_ _0\"></span>iali generate int<span class=\"_ _0\"></span>ernamente). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1fe\">La categoria <span class=\"_ _3\"></span>dei benefici per l<span class=\"_ _3\"></span>a cessazione del rap<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>orto di <span class=\"_ _3\"></span>lavoro include i p<span class=\"_ _3\"></span>iani di incentivazione all\u2019esodo, sorti nel<span class=\"_ _3\"></span> caso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs1ff\">di dimis<span class=\"_ _0\"></span>sioni volont<span class=\"_ _0\"></span>arie che <span class=\"_ _0\"></span>prev<span class=\"_ _0\"></span>edono l\u2019adesi<span class=\"_ _0\"></span>one del <span class=\"_ _0\"></span>dipenden<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>ruppo <span class=\"_ _0\"></span>di d<span class=\"_ _0\"></span>ipendenti <span class=\"_ _0\"></span>ad acc<span class=\"_ _0\"></span>ordi sindaca<span class=\"_ _0\"></span>li per<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs200\">l\u2019attivazione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>cosiddetti <span class=\"_ _12\"></span>fondi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>olidariet\u00e0, <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>piani <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>licenziamento, <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>hanno <span class=\"_ _11\"></span>lu<span class=\"_ _0\"></span>ogo <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cessazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs201\">rapporto di lavoro a seguito di scelta unilatera<span class=\"_ _0\"></span>le da parte dell\u2019impresa. L\u2019impresa ri<span class=\"_ _0\"></span>leva il costo di tali benefici come una </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs202\">passivit\u00e0 di bilancio <span class=\"_ _0\"></span>nella data pi\u00f9 im<span class=\"_ _0\"></span>mediata tra il m<span class=\"_ _0\"></span>omento in cui l\u2019impresa n<span class=\"_ _0\"></span>on pu\u00f2 rit<span class=\"_ _0\"></span>irare l\u2019offerta di ta<span class=\"_ _0\"></span>li benefici e <span class=\"_ _0\"></span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs203\">momento <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>cui <span class=\"_ _15\"> </span>l\u2019impresa <span class=\"_ _15\"> </span>r<span class=\"_ _0\"></span>ileva <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>costi <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>ristruttur<span class=\"_ _0\"></span>azione <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>rientra <span class=\"_ _15\"> </span>nell<span class=\"_ _0\"></span>\u2019ambito <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>principio <span class=\"_ _15\"> </span>IAS <span class=\"_ _15\"> </span>37. <span class=\"_ _15\"> </span>Gl<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs204\">accantonamenti per eso<span class=\"_ _0\"></span>di sono riesaminati c<span class=\"_ _0\"></span>on periodicit\u00e0 alme<span class=\"_ _0\"></span>no semestrale. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs205\">I piani per benefici success<span class=\"_ _0\"></span>ivi alla fine del rapporto di lavoro si dividon<span class=\"_ _0\"></span>o in due categorie: i piani <span class=\"_ _0\"></span>a contribuzione definita </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs206\">e i piani a benefici defin<span class=\"_ _0\"></span>iti. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs207\">I piani a contribuzione defi<span class=\"_ _0\"></span>nita comprendono p<span class=\"_ _0\"></span>rincipalmente:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs208\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i fondi di previdenza integ<span class=\"_ _0\"></span>rativa ch<span class=\"_ _0\"></span>e implicano un ammontare d<span class=\"_ _0\"></span>efinito di contribuzi<span class=\"_ _0\"></span>one da parte dell\u2019impre<span class=\"_ _0\"></span>sa; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs209\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>TFR <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>Trattamento di <span class=\"_ _3\"></span>F<span class=\"_ _3\"></span>ine <span class=\"_ _3\"></span>Rapporto), l<span class=\"_ _3\"></span>imitatamente alle <span class=\"_ _3\"></span>quote <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>aturande <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0gennaio 2007 <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>imprese </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20a\">italiane con oltre 50 dipend<span class=\"_ _0\"></span>enti, qualunque<span class=\"_ _0\"></span> sia l\u2019opzione di<span class=\"_ _0\"></span> destinazione s<span class=\"_ _0\"></span>celta dal dipendente;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs20b\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>uote <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>TFR <span class=\"_ _12\"></span>maturate <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>1\u00b0 <span class=\"_ _12\"></span>gennaio <span class=\"_ _12\"></span>2007 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>desti<span class=\"_ _0\"></span>nate <span class=\"_ _11\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>previdenza <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mplementare, <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>imprese </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20c\">italiane con meno di 50 di<span class=\"_ _0\"></span>pendenti; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs20d\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le casse di assis<span class=\"_ _0\"></span>tenza sanitaria inte<span class=\"_ _0\"></span>grativa. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs20e\">I piani a benefici definiti com<span class=\"_ _0\"></span>prendono, invece<span class=\"_ _0\"></span>: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs20f\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _0\"></span>TFR, <span class=\"_ _11\"></span>limitatamente <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uota <span class=\"_ _11\"></span>maturata <span class=\"_ _0\"></span>fino <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2006 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>tutte <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>impres<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>italiane, <span class=\"_ _0\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>quote<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs210\">maturate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>1\u00b0gennaio <span class=\"_ _0\"></span>2007 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>destinate <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla prev<span class=\"_ _0\"></span>idenza <span class=\"_ _0\"></span>compleme<span class=\"_ _0\"></span>ntare per <span class=\"_ _11\"></span>le imprese<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>italiane <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs211\">50 dipendenti;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs212\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _12\"></span>fondi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>previdenza <span class=\"_ _13\"></span>integrativa<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>condizioni <span class=\"_ _13\"></span>prevedono <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>corresponsione <span class=\"_ _13\"></span>agli <span class=\"_ _13\"></span>aderenti <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>prestazione<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs213\">definita; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs214\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i premi di anzianit\u00e0, che prevedono un\u2019er<span class=\"_ _0\"></span>ogazione straordin<span class=\"_ _0\"></span>aria al dipendente al raggiung<span class=\"_ _0\"></span>imento di un certo live<span class=\"_ _0\"></span>llo </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs215\">di anzianit\u00e0 lavorat<span class=\"_ _0\"></span>iva. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs216\">Nei <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contribuzione <span class=\"_ _3\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l\u2019obbligazione d<span class=\"_ _3\"></span>ell\u2019impresa che <span class=\"_ _3\"></span>redige <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinata sull<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>base d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>contribut<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs217\">dovuti per quell\u2019<span class=\"_ _0\"></span>esercizio e pert<span class=\"_ _0\"></span>anto la va<span class=\"_ _0\"></span>lutazione del<span class=\"_ _0\"></span>l\u2019obbligazione non <span class=\"_ _0\"></span>richiede ipotesi <span class=\"_ _0\"></span>attuari<span class=\"_ _0\"></span>ali e non vi <span class=\"_ _0\"></span>\u00e8 possib<span class=\"_ _0\"></span>ilit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs218\">di utili o perdite attuar<span class=\"_ _0\"></span>iali. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs219\">La co<span class=\"_ _0\"></span>ntabilizzazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i p<span class=\"_ _0\"></span>iani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>defin<span class=\"_ _0\"></span>iti \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caratterizz<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>ricorso <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>ipotesi <span class=\"_ _0\"></span>attuariali <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>determinare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21a\">dell\u2019obbligazione. Tale <span class=\"_ _3\"></span>valutaz<span class=\"_ _0\"></span>ione, normalmente <span class=\"_ _3\"></span>affidata ad <span class=\"_ _3\"></span>un attuario esterno, <span class=\"_ _3\"></span>viene effettuata con <span class=\"_ _3\"></span>cadenza annuale, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21b\">separatamente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ascun <span class=\"_ _0\"></span>piano, <span class=\"_ _0\"></span>stima<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>l'importo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>futur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>che <span class=\"_ _11\"></span>i d<span class=\"_ _0\"></span>ipendenti <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>matu<span class=\"_ _0\"></span>rato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21c\">dell\u2019attivit\u00e0 <span class=\"_ _17\"> </span>prestata <span class=\"_ _17\"> </span>nell\u2019esercizio <span class=\"_ _17\"> </span>corrente <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>nei <span class=\"_ _17\"> </span>precedenti <span class=\"_ _17\"> </span>esercizi. <span class=\"_ _17\"> </span>Ai <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>ini <span class=\"_ _17\"> </span>dell\u2019attualizzazione, <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _13\"> </span>uti<span class=\"_ _0\"></span>lizza <span class=\"_ _17\"> </span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21d\">metodo de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>proiezione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>unitaria <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revede <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oiezione <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>esbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>futuri <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>anal<span class=\"_ _0\"></span>isi s<span class=\"_ _0\"></span>toriche </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21e\">statistiche <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _13\"></span>curva <span class=\"_ _12\"></span>demog<span class=\"_ _0\"></span>rafica <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>l\u2019attualizzazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _13\"></span>flussi <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _13\"> </span>interesse<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs21f\">mercato. Gli <span class=\"_ _0\"></span>utili e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le perdite <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uariali so<span class=\"_ _0\"></span>no rilevat<span class=\"_ _0\"></span>i tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>componenti di <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>comples<span class=\"_ _0\"></span>sivo co<span class=\"_ _0\"></span>s\u00ec com<span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs221\">previsto dal principio contabile IAS 19. <span class=\"_ _3\"></span>Gli eventuali costi relativi alle <span class=\"_ _3\"></span>prestazio<span class=\"_ _0\"></span>ni di l<span class=\"_ _3\"></span>avoro passate non rilevati in bilancio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs222\">e il fair value di eventua<span class=\"_ _0\"></span>li attivit\u00e0 a s<span class=\"_ _0\"></span>ervizio del piano vengono de<span class=\"_ _0\"></span>tratti dalle passiv<span class=\"_ _0\"></span>it\u00e0.   </div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs223\">Altri benefici ai dipenden<span class=\"_ _0\"></span>ti a lung<span class=\"_ _0\"></span>o termine </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs224\">L'obbligazione <span class=\"_ _0\"></span>nett<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>benefici <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>lungo <span class=\"_ _11\"></span>termine, <span class=\"_ _0\"></span>dive<span class=\"_ _0\"></span>rsi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>piani </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs225\">pensionistici, <span class=\"_ _0\"></span>corrisponde <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ll'importo d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>futur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aturato pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> le <span class=\"_ _0\"></span>prestazi<span class=\"_ _0\"></span>oni d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>lavoro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs226\">nell'esercizio <span class=\"_ _13\"></span>corrente <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _13\"></span>precedenti. <span class=\"_ _13\"> </span>Tale<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>beneficio <span class=\"_ _13\"></span>viene <span class=\"_ _13\"></span>attual<span class=\"_ _0\"></span>izzato, <span class=\"_ _13\"></span>mentre <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>event<span class=\"_ _0\"></span>uali<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs228\">attivit\u00e0 viene detratt<span class=\"_ _0\"></span>o dalle pas<span class=\"_ _0\"></span>sivit\u00e0. Il tas<span class=\"_ _0\"></span>so di attua<span class=\"_ _0\"></span>lizzazione \u00e8 il rendiment<span class=\"_ _0\"></span>o, alla dat<span class=\"_ _0\"></span>a di chius<span class=\"_ _0\"></span>ura dell\u2019esercizio, de<span class=\"_ _0\"></span>lle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs229\">obbligazioni primarie <span class=\"_ _0\"></span>le cui date di sc<span class=\"_ _0\"></span>adenza approssimano <span class=\"_ _0\"></span>i termini delle obbligaz<span class=\"_ _0\"></span>ioni del Gruppo. L'o<span class=\"_ _0\"></span>bbligazione vien<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22a\">calcolata ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitar<span class=\"_ _0\"></span>ia del <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito. Gli <span class=\"_ _0\"></span>eventu<span class=\"_ _0\"></span>ali ut<span class=\"_ _0\"></span>ili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attuariali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22b\">conto economico nell'ese<span class=\"_ _0\"></span>rcizio in cui emergono.<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "Benefici ai dipendenti<span class=\"_ _0\"></span> I <span class=\"_ _3\"></span>benefici <span class=\"_ _2\"></span>ai <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>comprendono <span class=\"_ _3\"></span>benefici <span class=\"_ _3\"></span>erogati <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>dipendenti <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>alle <span class=\"_ _2\"></span>persone <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>cari<span class=\"_ _3\"></span>co <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>possono <span class=\"_ _3\"></span>essere <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>iquidati per <span class=\"_ _0\"></span>mezzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pagamen<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>fornitura <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>beni <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>servizi) <span class=\"_ _11\"></span>effettuati <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irettamente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipende<span class=\"_ _0\"></span>nti, <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>coniuge, <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>igli <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> ad <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>person<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>loro car<span class=\"_ _0\"></span>ico <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>terzi, <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>societ\u00e0 <span class=\"_ _11\"></span>assicuratri<span class=\"_ _0\"></span>ci <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>suddividono <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>benefici <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>breve <span class=\"_ _0\"></span>termine, <span class=\"_ _11\"></span>benefici dovuti ai dipendenti per la ces<span class=\"_ _0\"></span>sazione del ra<span class=\"_ _0\"></span>pporto di lavoro e benefici s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi alla fine del rapporto di lavoro<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>I <span class=\"_ _11\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>breve <span class=\"_ _12\"></span>termine, <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>includono <span class=\"_ _11\"></span>anc<span class=\"_ _0\"></span>he <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>prog<span class=\"_ _0\"></span>rammi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>incent<span class=\"_ _0\"></span>ivazione <span class=\"_ _12\"></span>rappresentati <span class=\"_ _12\"></span>dai <span class=\"_ _12\"></span>premi <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>nuali, <span class=\"_ _12\"></span>dagli MBO <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>dai <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>innovi <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a-tantum <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>contra<span class=\"_ _0\"></span>tti <span class=\"_ _0\"></span>col<span class=\"_ _0\"></span>lettivi <span class=\"_ _0\"></span>naz<span class=\"_ _0\"></span>ionali, <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _11\"></span>(accantonament<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> costi) <span class=\"_ _13\"> </span>dopo <span class=\"_ _17\"> </span>aver <span class=\"_ _17\"> </span>dedotto <span class=\"_ _13\"></span>quals<span class=\"_ _0\"></span>iasi <span class=\"_ _13\"></span>importo <span class=\"_ _17\"> </span>gi\u00e0 <span class=\"_ _13\"></span>co<span class=\"_ _0\"></span>rrisposto, <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>come <span class=\"_ _17\"> </span>costo, <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>meno <span class=\"_ _13\"></span>che <span class=\"_ _17\"> </span>qualche <span class=\"_ _17\"> </span>altro <span class=\"_ _13\"></span>princip<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>IFRS richieda <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>consenta <span class=\"_ _11\"></span>l\u2019inclusione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>benefici<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nel <span class=\"_ _11\"></span>costo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _0\"></span>(ad <span class=\"_ _11\"></span>ese<span class=\"_ _0\"></span>mpio <span class=\"_ _0\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>costo <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rsonale <span class=\"_ _11\"></span>impiegato <span class=\"_ _11\"></span>nello sviluppo di attivit\u00e0 immater<span class=\"_ _0\"></span>iali generate int<span class=\"_ _0\"></span>ernamente). La categoria <span class=\"_ _3\"></span>dei benefici per l<span class=\"_ _3\"></span>a cessazione del rap<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>orto di <span class=\"_ _3\"></span>lavoro include i p<span class=\"_ _3\"></span>iani di incentivazione all\u2019esodo, sorti nel<span class=\"_ _3\"></span> caso di dimis<span class=\"_ _0\"></span>sioni volont<span class=\"_ _0\"></span>arie che <span class=\"_ _0\"></span>prev<span class=\"_ _0\"></span>edono l\u2019adesi<span class=\"_ _0\"></span>one del <span class=\"_ _0\"></span>dipenden<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>o di <span class=\"_ _0\"></span>un g<span class=\"_ _0\"></span>ruppo <span class=\"_ _0\"></span>di d<span class=\"_ _0\"></span>ipendenti <span class=\"_ _0\"></span>ad acc<span class=\"_ _0\"></span>ordi sindaca<span class=\"_ _0\"></span>li per<span class=\"_ _0\"></span> l\u2019attivazione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>cosiddetti <span class=\"_ _12\"></span>fondi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>olidariet\u00e0, <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>piani <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>licenziamento, <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>hanno <span class=\"_ _11\"></span>lu<span class=\"_ _0\"></span>ogo <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cessazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el rapporto di lavoro a seguito di scelta unilatera<span class=\"_ _0\"></span>le da parte dell\u2019impresa. L\u2019impresa ri<span class=\"_ _0\"></span>leva il costo di tali benefici come una passivit\u00e0 di bilancio <span class=\"_ _0\"></span>nella data pi\u00f9 im<span class=\"_ _0\"></span>mediata tra il m<span class=\"_ _0\"></span>omento in cui l\u2019impresa n<span class=\"_ _0\"></span>on pu\u00f2 rit<span class=\"_ _0\"></span>irare l\u2019offerta di ta<span class=\"_ _0\"></span>li benefici e <span class=\"_ _0\"></span>il momento <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>cui <span class=\"_ _15\"> </span>l\u2019impresa <span class=\"_ _15\"> </span>r<span class=\"_ _0\"></span>ileva <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>costi <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>una <span class=\"_ _15\"> </span>ristruttur<span class=\"_ _0\"></span>azione <span class=\"_ _15\"> </span>che <span class=\"_ _15\"> </span>rientra <span class=\"_ _15\"> </span>nell<span class=\"_ _0\"></span>\u2019ambito <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _15\"> </span>principio <span class=\"_ _15\"> </span>IAS <span class=\"_ _15\"> </span>37. <span class=\"_ _15\"> </span>Gl<span class=\"_ _0\"></span>i accantonamenti per eso<span class=\"_ _0\"></span>di sono riesaminati c<span class=\"_ _0\"></span>on periodicit\u00e0 alme<span class=\"_ _0\"></span>no semestrale. I piani per benefici success<span class=\"_ _0\"></span>ivi alla fine del rapporto di lavoro si dividon<span class=\"_ _0\"></span>o in due categorie: i piani <span class=\"_ _0\"></span>a contribuzione definita e i piani a benefici defin<span class=\"_ _0\"></span>iti. I piani a contribuzione defi<span class=\"_ _0\"></span>nita comprendono p<span class=\"_ _0\"></span>rincipalmente:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i fondi di previdenza integ<span class=\"_ _0\"></span>rativa ch<span class=\"_ _0\"></span>e implicano un ammontare d<span class=\"_ _0\"></span>efinito di contribuzi<span class=\"_ _0\"></span>one da parte dell\u2019impre<span class=\"_ _0\"></span>sa; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>TFR <span class=\"_ _2\"></span>(<span class=\"_ _0\"></span>Trattamento di <span class=\"_ _3\"></span>F<span class=\"_ _3\"></span>ine <span class=\"_ _3\"></span>Rapporto), l<span class=\"_ _3\"></span>imitatamente alle <span class=\"_ _3\"></span>quote <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>aturande <span class=\"_ _3\"></span>dal <span class=\"_ _3\"></span>1\u00b0gennaio 2007 <span class=\"_ _2\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>imprese </span></span>italiane con oltre 50 dipend<span class=\"_ _0\"></span>enti, qualunque<span class=\"_ _0\"></span> sia l\u2019opzione di<span class=\"_ _0\"></span> destinazione s<span class=\"_ _0\"></span>celta dal dipendente;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>uote <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>TFR <span class=\"_ _12\"></span>maturate <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>1\u00b0 <span class=\"_ _12\"></span>gennaio <span class=\"_ _12\"></span>2007 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>desti<span class=\"_ _0\"></span>nate <span class=\"_ _11\"></span>alla<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>previdenza <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mplementare, <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>imprese </span></span>italiane con meno di 50 di<span class=\"_ _0\"></span>pendenti; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le casse di assis<span class=\"_ _0\"></span>tenza sanitaria inte<span class=\"_ _0\"></span>grativa. </span></span>I piani a benefici definiti com<span class=\"_ _0\"></span>prendono, invece<span class=\"_ _0\"></span>: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _0\"></span>TFR, <span class=\"_ _11\"></span>limitatamente <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>uota <span class=\"_ _11\"></span>maturata <span class=\"_ _0\"></span>fino <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2006 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>tutte <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>impres<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>italiane, <span class=\"_ _0\"></span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>quote<span class=\"_ _0\"></span> </span></span>maturate <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>1\u00b0gennaio <span class=\"_ _0\"></span>2007 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>destinate <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla prev<span class=\"_ _0\"></span>idenza <span class=\"_ _0\"></span>compleme<span class=\"_ _0\"></span>ntare per <span class=\"_ _11\"></span>le imprese<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>italiane <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>meno <span class=\"_ _0\"></span>di 50 dipendenti;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _12\"></span>fondi <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>previdenza <span class=\"_ _13\"></span>integrativa<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>condizioni <span class=\"_ _13\"></span>prevedono <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>corresponsione <span class=\"_ _13\"></span>agli <span class=\"_ _13\"></span>aderenti <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>prestazione<span class=\"_ _0\"></span> </span></span>definita; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i premi di anzianit\u00e0, che prevedono un\u2019er<span class=\"_ _0\"></span>ogazione straordin<span class=\"_ _0\"></span>aria al dipendente al raggiung<span class=\"_ _0\"></span>imento di un certo live<span class=\"_ _0\"></span>llo </span></span>di anzianit\u00e0 lavorat<span class=\"_ _0\"></span>iva. Nei <span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>contribuzione <span class=\"_ _3\"></span>definit<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l\u2019obbligazione d<span class=\"_ _3\"></span>ell\u2019impresa che <span class=\"_ _3\"></span>redige <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>determinata sull<span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>base d<span class=\"_ _3\"></span>ei <span class=\"_ _3\"></span>contribut<span class=\"_ _0\"></span>i dovuti per quell\u2019<span class=\"_ _0\"></span>esercizio e pert<span class=\"_ _0\"></span>anto la va<span class=\"_ _0\"></span>lutazione del<span class=\"_ _0\"></span>l\u2019obbligazione non <span class=\"_ _0\"></span>richiede ipotesi <span class=\"_ _0\"></span>attuari<span class=\"_ _0\"></span>ali e non vi <span class=\"_ _0\"></span>\u00e8 possib<span class=\"_ _0\"></span>ilit\u00e0 di utili o perdite attuar<span class=\"_ _0\"></span>iali. La co<span class=\"_ _0\"></span>ntabilizzazione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i p<span class=\"_ _0\"></span>iani <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>defin<span class=\"_ _0\"></span>iti \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caratterizz<span class=\"_ _0\"></span>ata <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>ricorso <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>ipotesi <span class=\"_ _0\"></span>attuariali <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _0\"></span>determinare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore<span class=\"_ _0\"></span> dell\u2019obbligazione. Tale <span class=\"_ _3\"></span>valutaz<span class=\"_ _0\"></span>ione, normalmente <span class=\"_ _3\"></span>affidata ad <span class=\"_ _3\"></span>un attuario esterno, <span class=\"_ _3\"></span>viene effettuata con <span class=\"_ _3\"></span>cadenza annuale, separatamente <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ascun <span class=\"_ _0\"></span>piano, <span class=\"_ _0\"></span>stima<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>l'importo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>futur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>che <span class=\"_ _11\"></span>i d<span class=\"_ _0\"></span>ipendenti <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>matu<span class=\"_ _0\"></span>rato <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>camb<span class=\"_ _0\"></span>io dell\u2019attivit\u00e0 <span class=\"_ _17\"> </span>prestata <span class=\"_ _17\"> </span>nell\u2019esercizio <span class=\"_ _17\"> </span>corrente <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>nei <span class=\"_ _17\"> </span>precedenti <span class=\"_ _17\"> </span>esercizi. <span class=\"_ _17\"> </span>Ai <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>ini <span class=\"_ _17\"> </span>dell\u2019attualizzazione, <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _13\"> </span>uti<span class=\"_ _0\"></span>lizza <span class=\"_ _17\"> </span>il metodo de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>proiezione<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>unitaria <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>credito <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>revede <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oiezione <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>esbor<span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>futuri <span class=\"_ _0\"></span>sulla<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>anal<span class=\"_ _0\"></span>isi s<span class=\"_ _0\"></span>toriche statistiche <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _13\"></span>curva <span class=\"_ _12\"></span>demog<span class=\"_ _0\"></span>rafica <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>l\u2019attualizzazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _13\"></span>flussi <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>tasso <span class=\"_ _12\"></span>di <span class=\"_ _13\"> </span>interesse<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i mercato. Gli <span class=\"_ _0\"></span>utili e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le perdite <span class=\"_ _0\"></span>att<span class=\"_ _0\"></span>uariali so<span class=\"_ _0\"></span>no rilevat<span class=\"_ _0\"></span>i tra <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>componenti di <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>economico <span class=\"_ _0\"></span>comples<span class=\"_ _0\"></span>sivo co<span class=\"_ _0\"></span>s\u00ec com<span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>previsto dal principio contabile IAS 19. <span class=\"_ _3\"></span>Gli eventuali costi relativi alle <span class=\"_ _3\"></span>prestazio<span class=\"_ _0\"></span>ni di l<span class=\"_ _3\"></span>avoro passate non rilevati in bilancio e il fair value di eventua<span class=\"_ _0\"></span>li attivit\u00e0 a s<span class=\"_ _0\"></span>ervizio del piano vengono de<span class=\"_ _0\"></span>tratti dalle passiv<span class=\"_ _0\"></span>it\u00e0.   Altri benefici ai dipenden<span class=\"_ _0\"></span>ti a lung<span class=\"_ _0\"></span>o termine L'obbligazione <span class=\"_ _0\"></span>nett<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>benefici <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>lungo <span class=\"_ _11\"></span>termine, <span class=\"_ _0\"></span>dive<span class=\"_ _0\"></span>rsi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelli <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivanti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>piani pensionistici, <span class=\"_ _0\"></span>corrisponde <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ll'importo d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>futur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>hanno <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>aturato pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> le <span class=\"_ _0\"></span>prestazi<span class=\"_ _0\"></span>oni d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>lavoro nell'esercizio <span class=\"_ _13\"></span>corrente <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>egli <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _13\"></span>precedenti. <span class=\"_ _13\"> </span>Tale<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>beneficio <span class=\"_ _13\"></span>viene <span class=\"_ _13\"></span>attual<span class=\"_ _0\"></span>izzato, <span class=\"_ _13\"></span>mentre <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>event<span class=\"_ _0\"></span>uali<span class=\"_ _1c4\"> </span>attivit\u00e0 viene detratt<span class=\"_ _0\"></span>o dalle pas<span class=\"_ _0\"></span>sivit\u00e0. Il tas<span class=\"_ _0\"></span>so di attua<span class=\"_ _0\"></span>lizzazione \u00e8 il rendiment<span class=\"_ _0\"></span>o, alla dat<span class=\"_ _0\"></span>a di chius<span class=\"_ _0\"></span>ura dell\u2019esercizio, de<span class=\"_ _0\"></span>lle obbligazioni primarie <span class=\"_ _0\"></span>le cui date di sc<span class=\"_ _0\"></span>adenza approssimano <span class=\"_ _0\"></span>i termini delle obbligaz<span class=\"_ _0\"></span>ioni del Gruppo. L'o<span class=\"_ _0\"></span>bbligazione vien<span class=\"_ _0\"></span>e calcolata ut<span class=\"_ _0\"></span>ilizzando <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>metodo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>proiezione <span class=\"_ _0\"></span>unitar<span class=\"_ _0\"></span>ia del <span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>dito. Gli <span class=\"_ _0\"></span>eventu<span class=\"_ _0\"></span>ali ut<span class=\"_ _0\"></span>ili <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>perdite <span class=\"_ _0\"></span>attuariali <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>rilevati <span class=\"_ _0\"></span>a conto economico nell'ese<span class=\"_ _0\"></span>rcizio in cui emergono.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "Pagamenti basati su azion<span class=\"_ _0\"></span>i I pi<span class=\"_ _3\"></span>ani di <span class=\"_ _3\"></span>remunerazi<span class=\"_ _0\"></span>one del <span class=\"_ _3\"></span>personale ba<span class=\"_ _3\"></span>sat<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>su azioni vengono ril<span class=\"_ _3\"></span>evati sulla base <span class=\"_ _3\"></span>del fair <span class=\"_ _3\"></span>value degli <span class=\"_ _3\"></span>strument<span class=\"_ _0\"></span>i fina<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ziari attribuiti <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>egnazione, <span class=\"_ _11\"></span>suddividendo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l\u2019onere <span class=\"_ _11\"></span>lungo <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>periodo <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span><span class=\"ff3\">v<span class=\"_ _0\"></span>esting</span> <span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>piano. <span class=\"_ _11\"></span>Il f<span class=\"_ _0\"></span>air <span class=\"_ _11\"></span>value <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>azion<span class=\"_ _0\"></span>i sottostanti <span class=\"_ _13\"> </span>il<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>piano <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>incentiv<span class=\"_ _0\"></span>azione <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _17\"> </span>determinato <span class=\"_ _17\"> </span>alla <span class=\"_ _13\"></span>data <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>ass<span class=\"_ _0\"></span>egnazione <span class=\"_ _13\"> </span>tenen<span class=\"_ _0\"></span>do <span class=\"_ _13\"> </span>con<span class=\"_ _0\"></span>to, <span class=\"_ _13\"> </span>ove <span class=\"_ _17\"> </span>applicabile, <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>lle previsioni <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>erito <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>aggiungimento <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>parametri <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>perform<span class=\"_ _0\"></span>ance <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ociati <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>oggetto di <span class=\"_ _0\"></span>rett<span class=\"_ _0\"></span>ifica <span class=\"_ _11\"></span>negli <span class=\"_ _11\"></span>esercizi <span class=\"_ _11\"></span>successivi. <span class=\"_ _11\"></span>L\u2019eventua<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iduzione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>numero <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>strumenti <span class=\"_ _11\"></span>finanz<span class=\"_ _0\"></span>iari <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>egnati <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>contabilizzat<span class=\"_ _0\"></span>a come cancellazione di una par<span class=\"_ _0\"></span>te degli stessi.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs22d\">Fondi per rischi ed oner<span class=\"_ _0\"></span>i, attivit\u00e0 e pas<span class=\"_ _0\"></span>sivit\u00e0 potenziali<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22e\">Le <span class=\"_ _11\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>posso<span class=\"_ _0\"></span>no <span class=\"_ _11\"></span>disting<span class=\"_ _0\"></span>uere <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>pi\u00f9 <span class=\"_ _12\"></span>categorie <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seconda <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>natura <span class=\"_ _11\"></span>delle <span class=\"_ _12\"></span>stesse <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>loro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs22f\">riflessi contabili. In par<span class=\"_ _0\"></span>ticolare: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs230\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _11\"></span>fondi <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>obbl<span class=\"_ _0\"></span>igazioni <span class=\"_ _11\"></span>effe<span class=\"_ _0\"></span>ttive <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>importo <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>sop<span class=\"_ _0\"></span>ravvenienza<span class=\"_ _0\"></span>/scadenza <span class=\"_ _12\"></span>incerta <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>sorgono <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>eventi <span class=\"_ _11\"></span>passati <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs231\">per <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>quali <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>probabile <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>esborso <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>risorse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>iche <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>sia <span class=\"_ _11\"></span>possibile <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuare <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ima </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs232\">attendibile dell\u2019importo;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs233\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>obbligazioni <span class=\"_ _12\"></span>possibili <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>quali <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>remota <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>probabilit\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>esborso <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>risorse<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs234\">economiche; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs235\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le passivit\u00e0 remote so<span class=\"_ _0\"></span>no quelle per le quali l\u2019esbo<span class=\"_ _0\"></span>rso di risorse <span class=\"_ _0\"></span>economiche \u00e8 poco pro<span class=\"_ _0\"></span>babile;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs236\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le attivit\u00e0 <span class=\"_ _0\"></span>potenz<span class=\"_ _0\"></span>iali son<span class=\"_ _0\"></span>o att<span class=\"_ _0\"></span>ivit\u00e0 per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>manca <span class=\"_ _0\"></span>il r<span class=\"_ _0\"></span>equisito <span class=\"_ _0\"></span>della ce<span class=\"_ _0\"></span>rtezza e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>possono<span class=\"_ _0\"></span> esse<span class=\"_ _0\"></span>re contabi<span class=\"_ _0\"></span>lizzate </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs237\">in bilancio; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs238\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _12\"></span>contratto <span class=\"_ _12\"></span>oner<span class=\"_ _0\"></span>oso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>discr<span class=\"_ _0\"></span>ezionali <span class=\"_ _12\"></span>nece<span class=\"_ _0\"></span>ssari <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>adempie<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>alle <span class=\"_ _12\"></span>obb<span class=\"_ _0\"></span>ligazioni </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs239\">assunte sono su<span class=\"_ _0\"></span>periori ai benefici economici ch<span class=\"_ _0\"></span>e si preceda si<span class=\"_ _0\"></span>ano ottenibili da<span class=\"_ _0\"></span>l contratto; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs23a\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _13\"></span>ristrutturazi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>un <span class=\"_ _13\"> </span>pr<span class=\"_ _0\"></span>ogramma <span class=\"_ _13\"> </span>pianificat<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>rollato <span class=\"_ _13\"> </span>dalla <span class=\"_ _13\"> </span>Di<span class=\"_ _0\"></span>rezione <span class=\"_ _17\"> </span>aziendale <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>modifica <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>maniera<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23b\">significativa il campo d<span class=\"_ _0\"></span>\u2019azione di u<span class=\"_ _0\"></span>n\u2019attivit\u00e0 intrapresa dal<span class=\"_ _0\"></span>l\u2019impresa<span class=\"_ _0\"></span> o il modo in cui l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 gestita. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23c\">Ai <span class=\"_ _11\"></span>fini <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _11\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _11\"></span>dell\u2019onere, <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>acc<span class=\"_ _0\"></span>antonamenti <span class=\"_ _11\"></span>nei <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>vi <span class=\"_ _11\"></span>sia <span class=\"_ _12\"></span>incertezza <span class=\"_ _11\"></span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23d\">merito alla scadenza <span class=\"_ _0\"></span>o all\u2019ammontare del flus<span class=\"_ _0\"></span>so di risorse nece<span class=\"_ _0\"></span>ssario per adempiere<span class=\"_ _0\"></span> all\u2019obbligazione.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23e\">Data la loro dive<span class=\"_ _0\"></span>rsa natu<span class=\"_ _0\"></span>ra, gli ac<span class=\"_ _0\"></span>cantonamenti sono<span class=\"_ _0\"></span> esposti s<span class=\"_ _0\"></span>eparatamente dai deb<span class=\"_ _0\"></span>iti comme<span class=\"_ _0\"></span>rciali e dagli s<span class=\"_ _0\"></span>tanziamenti<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs23f\">per debiti presunti.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs240\">La contabilizzazione di<span class=\"_ _0\"></span> una passivit\u00e0 o l<span class=\"_ _0\"></span>\u2019accantonamento ad un f<span class=\"_ _0\"></span>ondo avviene quando:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs241\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">vi \u00e8 un\u2019obbligazione corr<span class=\"_ _0\"></span>ente legale o implicita qua<span class=\"_ _0\"></span>le risultato di eve<span class=\"_ _0\"></span>nti passati; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs242\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 proba<span class=\"_ _3\"></span>bile che sia <span class=\"_ _3\"></span>necessario l\u2019impiego <span class=\"_ _3\"></span>di risorse atte <span class=\"_ _3\"></span>a produrre benefici <span class=\"_ _3\"></span>economici per <span class=\"_ _3\"></span>ademp<span class=\"_ _0\"></span>iere l<span class=\"_ _3\"></span>\u2019obbligaz<span class=\"_ _0\"></span>ione; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs243\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">pu\u00f2 essere effettua<span class=\"_ _0\"></span>ta una stima attendibile de<span class=\"_ _0\"></span>ll\u2019ammontare d<span class=\"_ _0\"></span>ell\u2019obbligazione.<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs245\">Gli <span class=\"_ _11\"></span>accantoname<span class=\"_ _0\"></span>nti <span class=\"_ _11\"></span>richiedono <span class=\"_ _12\"></span>l\u2019uso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>stime. <span class=\"_ _11\"></span>In <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ircostanze <span class=\"_ _12\"></span>estremamente <span class=\"_ _11\"></span>ra<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>pu<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _11\"></span>essere <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _11\"></span>una </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs246\">stima <span class=\"_ _11\"></span>attendibile, <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>una <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>pu\u00f2 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _11\"></span>attendib<span class=\"_ _0\"></span>ilmente <span class=\"_ _11\"></span>determ<span class=\"_ _0\"></span>inata <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _11\"></span>\u00e8 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs247\">descritta come una pass<span class=\"_ _0\"></span>ivit\u00e0 potenziale.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs248\">L\u2019accantonamento <span class=\"_ _12\"></span>ai <span class=\"_ _11\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>risc<span class=\"_ _0\"></span>hi <span class=\"_ _11\"></span>ed <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>effettuato <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>ammontare <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>rappresenti <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>migliore <span class=\"_ _11\"></span>stima <span class=\"_ _12\"></span>possibile </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs249\">della <span class=\"_ _12\"></span>sp<span class=\"_ _0\"></span>esa <span class=\"_ _13\"></span>necess<span class=\"_ _0\"></span>aria <span class=\"_ _12\"></span>per <span class=\"_ _13\"> </span>liqui<span class=\"_ _0\"></span>dare <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _13\"></span>obbligazione <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>sistente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>tiene <span class=\"_ _13\"></span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24a\">considerazione <span class=\"_ _7d\"> </span>i <span class=\"_ _74\"> </span>rischi <span class=\"_ _7d\"> </span>e <span class=\"_ _7d\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _7d\"> </span>incertezze <span class=\"_ _7d\"> </span>che <span class=\"_ _74\"> </span>inevitabilm<span class=\"_ _0\"></span>ente <span class=\"_ _7d\"> </span>circondano <span class=\"_ _7d\"> </span>mo<span class=\"_ _0\"></span>lti <span class=\"_ _49\"> </span>f<span class=\"_ _0\"></span>atti <span class=\"_ _7d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _7d\"> </span>circostanze. <span class=\"_ _7d\"> </span>L\u2019<span class=\"_ _0\"></span>importo<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24b\">dell\u2019accantonamento <span class=\"_ _0\"></span>riflette <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>eventi fut<span class=\"_ _0\"></span>uri ch<span class=\"_ _0\"></span>e poss<span class=\"_ _0\"></span>ono condi<span class=\"_ _0\"></span>zionare l<span class=\"_ _0\"></span>\u2019ammontare <span class=\"_ _0\"></span>richiesto pe<span class=\"_ _0\"></span>r est<span class=\"_ _0\"></span>inguere </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs24c\">un\u2019obbligazione se v<span class=\"_ _0\"></span>i \u00e8 una sufficiente evidenza oggett<span class=\"_ _0\"></span>iva che q<span class=\"_ _0\"></span>uesti si verificheranno<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99\">Una v<span class=\"_ _0\"></span>olta <span class=\"_ _0\"></span>determinata <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a m<span class=\"_ _0\"></span>igliore <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>possibi<span class=\"_ _0\"></span>le de<span class=\"_ _0\"></span>lla s<span class=\"_ _0\"></span>pesa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ecessaria <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>liquidare <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>obbligazione <span class=\"_ _0\"></span>esist<span class=\"_ _0\"></span>ente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a\">alla data di <span class=\"_ _3\"></span>riferimento del bi<span class=\"_ _3\"></span>lan<span class=\"_ _0\"></span>cio, viene <span class=\"_ _3\"></span>determin<span class=\"_ _0\"></span>ato il <span class=\"_ _3\"></span>valore attuale dell\u2019accantonamento, nel caso in <span class=\"_ _3\"></span>cui l\u2019effetto del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10\">valore attuale del dena<span class=\"_ _0\"></span>ro sia un aspe<span class=\"_ _0\"></span>tto rilevante.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "Fondi per rischi ed oner<span class=\"_ _0\"></span>i, attivit\u00e0 e pas<span class=\"_ _0\"></span>sivit\u00e0 potenziali<span class=\"_ _0\"></span> Le <span class=\"_ _11\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>posso<span class=\"_ _0\"></span>no <span class=\"_ _11\"></span>disting<span class=\"_ _0\"></span>uere <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>pi\u00f9 <span class=\"_ _12\"></span>categorie <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seconda <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>natura <span class=\"_ _11\"></span>delle <span class=\"_ _12\"></span>stesse <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>loro riflessi contabili. In par<span class=\"_ _0\"></span>ticolare: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _11\"></span>fondi <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>obbl<span class=\"_ _0\"></span>igazioni <span class=\"_ _11\"></span>effe<span class=\"_ _0\"></span>ttive <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>importo <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>sop<span class=\"_ _0\"></span>ravvenienza<span class=\"_ _0\"></span>/scadenza <span class=\"_ _12\"></span>incerta <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>sorgono <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>eventi <span class=\"_ _11\"></span>passati <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> </span></span>per <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>quali <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>probabile <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>esborso <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>risorse<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>iche <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>sia <span class=\"_ _11\"></span>possibile <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuare <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ima attendibile dell\u2019importo;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _12\"></span>potenziali <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>obbligazioni <span class=\"_ _12\"></span>possibili <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>quali <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>remota <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>probabilit\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>esborso <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>risorse<span class=\"_ _0\"></span> </span></span>economiche; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le passivit\u00e0 remote so<span class=\"_ _0\"></span>no quelle per le quali l\u2019esbo<span class=\"_ _0\"></span>rso di risorse <span class=\"_ _0\"></span>economiche \u00e8 poco pro<span class=\"_ _0\"></span>babile;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">le attivit\u00e0 <span class=\"_ _0\"></span>potenz<span class=\"_ _0\"></span>iali son<span class=\"_ _0\"></span>o att<span class=\"_ _0\"></span>ivit\u00e0 per <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>quali <span class=\"_ _0\"></span>manca <span class=\"_ _0\"></span>il r<span class=\"_ _0\"></span>equisito <span class=\"_ _0\"></span>della ce<span class=\"_ _0\"></span>rtezza e <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>possono<span class=\"_ _0\"></span> esse<span class=\"_ _0\"></span>re contabi<span class=\"_ _0\"></span>lizzate </span></span>in bilancio; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _12\"></span>contratto <span class=\"_ _12\"></span>oner<span class=\"_ _0\"></span>oso <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>qu<span class=\"_ _0\"></span>ale <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>discr<span class=\"_ _0\"></span>ezionali <span class=\"_ _12\"></span>nece<span class=\"_ _0\"></span>ssari <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>adempie<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>alle <span class=\"_ _12\"></span>obb<span class=\"_ _0\"></span>ligazioni </span></span>assunte sono su<span class=\"_ _0\"></span>periori ai benefici economici ch<span class=\"_ _0\"></span>e si preceda si<span class=\"_ _0\"></span>ano ottenibili da<span class=\"_ _0\"></span>l contratto; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _13\"></span>ristrutturazi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>un <span class=\"_ _13\"> </span>pr<span class=\"_ _0\"></span>ogramma <span class=\"_ _13\"> </span>pianificat<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>cont<span class=\"_ _0\"></span>rollato <span class=\"_ _13\"> </span>dalla <span class=\"_ _13\"> </span>Di<span class=\"_ _0\"></span>rezione <span class=\"_ _17\"> </span>aziendale <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>modifica <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>maniera<span class=\"_ _0\"></span> </span></span>significativa il campo d<span class=\"_ _0\"></span>\u2019azione di u<span class=\"_ _0\"></span>n\u2019attivit\u00e0 intrapresa dal<span class=\"_ _0\"></span>l\u2019impresa<span class=\"_ _0\"></span> o il modo in cui l\u2019attiv<span class=\"_ _0\"></span>it\u00e0 \u00e8 gestita. Ai <span class=\"_ _11\"></span>fini <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevazione <span class=\"_ _11\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _11\"></span>dell\u2019onere, <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>rilevaz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>acc<span class=\"_ _0\"></span>antonamenti <span class=\"_ _11\"></span>nei <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>vi <span class=\"_ _11\"></span>sia <span class=\"_ _12\"></span>incertezza <span class=\"_ _11\"></span>in merito alla scadenza <span class=\"_ _0\"></span>o all\u2019ammontare del flus<span class=\"_ _0\"></span>so di risorse nece<span class=\"_ _0\"></span>ssario per adempiere<span class=\"_ _0\"></span> all\u2019obbligazione.<span class=\"_ _0\"></span> Data la loro dive<span class=\"_ _0\"></span>rsa natu<span class=\"_ _0\"></span>ra, gli ac<span class=\"_ _0\"></span>cantonamenti sono<span class=\"_ _0\"></span> esposti s<span class=\"_ _0\"></span>eparatamente dai deb<span class=\"_ _0\"></span>iti comme<span class=\"_ _0\"></span>rciali e dagli s<span class=\"_ _0\"></span>tanziamenti<span class=\"_ _0\"></span> per debiti presunti.<span class=\"_ _0\"></span> La contabilizzazione di<span class=\"_ _0\"></span> una passivit\u00e0 o l<span class=\"_ _0\"></span>\u2019accantonamento ad un f<span class=\"_ _0\"></span>ondo avviene quando:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">vi \u00e8 un\u2019obbligazione corr<span class=\"_ _0\"></span>ente legale o implicita qua<span class=\"_ _0\"></span>le risultato di eve<span class=\"_ _0\"></span>nti passati; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 proba<span class=\"_ _3\"></span>bile che sia <span class=\"_ _3\"></span>necessario l\u2019impiego <span class=\"_ _3\"></span>di risorse atte <span class=\"_ _3\"></span>a produrre benefici <span class=\"_ _3\"></span>economici per <span class=\"_ _3\"></span>ademp<span class=\"_ _0\"></span>iere l<span class=\"_ _3\"></span>\u2019obbligaz<span class=\"_ _0\"></span>ione; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">pu\u00f2 essere effettua<span class=\"_ _0\"></span>ta una stima attendibile de<span class=\"_ _0\"></span>ll\u2019ammontare d<span class=\"_ _0\"></span>ell\u2019obbligazione.<span class=\"_ _1c4\"> </span></span></span>Gli <span class=\"_ _11\"></span>accantoname<span class=\"_ _0\"></span>nti <span class=\"_ _11\"></span>richiedono <span class=\"_ _12\"></span>l\u2019uso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>stime. <span class=\"_ _11\"></span>In <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ircostanze <span class=\"_ _12\"></span>estremamente <span class=\"_ _11\"></span>ra<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>pu<span class=\"_ _0\"></span>\u00f2 <span class=\"_ _11\"></span>essere <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _11\"></span>una stima <span class=\"_ _11\"></span>attendibile, <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>prese<span class=\"_ _0\"></span>nza <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>una <span class=\"_ _12\"></span>passivit\u00e0 <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>pu\u00f2 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ssere <span class=\"_ _11\"></span>attendib<span class=\"_ _0\"></span>ilmente <span class=\"_ _11\"></span>determ<span class=\"_ _0\"></span>inata <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ertanto <span class=\"_ _11\"></span>\u00e8 descritta come una pass<span class=\"_ _0\"></span>ivit\u00e0 potenziale.<span class=\"_ _0\"></span> L\u2019accantonamento <span class=\"_ _12\"></span>ai <span class=\"_ _11\"></span>fond<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>risc<span class=\"_ _0\"></span>hi <span class=\"_ _11\"></span>ed <span class=\"_ _12\"></span>oneri <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>effettuato <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>ammontare <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>rappresenti <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>migliore <span class=\"_ _11\"></span>stima <span class=\"_ _12\"></span>possibile della <span class=\"_ _12\"></span>sp<span class=\"_ _0\"></span>esa <span class=\"_ _13\"></span>necess<span class=\"_ _0\"></span>aria <span class=\"_ _12\"></span>per <span class=\"_ _13\"> </span>liqui<span class=\"_ _0\"></span>dare <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>elativa <span class=\"_ _13\"></span>obbligazione <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>sistente <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>data <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>riferimento<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>bilancio <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>tiene <span class=\"_ _13\"></span>in considerazione <span class=\"_ _7d\"> </span>i <span class=\"_ _74\"> </span>rischi <span class=\"_ _7d\"> </span>e <span class=\"_ _7d\"> </span>le<span class=\"_ _0\"></span> <span class=\"_ _7d\"> </span>incertezze <span class=\"_ _7d\"> </span>che <span class=\"_ _74\"> </span>inevitabilm<span class=\"_ _0\"></span>ente <span class=\"_ _7d\"> </span>circondano <span class=\"_ _7d\"> </span>mo<span class=\"_ _0\"></span>lti <span class=\"_ _49\"> </span>f<span class=\"_ _0\"></span>atti <span class=\"_ _7d\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _7d\"> </span>circostanze. <span class=\"_ _7d\"> </span>L\u2019<span class=\"_ _0\"></span>importo<span class=\"_ _0\"></span> dell\u2019accantonamento <span class=\"_ _0\"></span>riflette <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>eventuali <span class=\"_ _0\"></span>eventi fut<span class=\"_ _0\"></span>uri ch<span class=\"_ _0\"></span>e poss<span class=\"_ _0\"></span>ono condi<span class=\"_ _0\"></span>zionare l<span class=\"_ _0\"></span>\u2019ammontare <span class=\"_ _0\"></span>richiesto pe<span class=\"_ _0\"></span>r est<span class=\"_ _0\"></span>inguere un\u2019obbligazione se v<span class=\"_ _0\"></span>i \u00e8 una sufficiente evidenza oggett<span class=\"_ _0\"></span>iva che q<span class=\"_ _0\"></span>uesti si verificheranno<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>Una v<span class=\"_ _0\"></span>olta <span class=\"_ _0\"></span>determinata <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a m<span class=\"_ _0\"></span>igliore <span class=\"_ _0\"></span>stima <span class=\"_ _0\"></span>possibi<span class=\"_ _0\"></span>le de<span class=\"_ _0\"></span>lla s<span class=\"_ _0\"></span>pesa <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ecessaria <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>liquidare <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativa <span class=\"_ _0\"></span>obbligazione <span class=\"_ _0\"></span>esist<span class=\"_ _0\"></span>ente alla data di <span class=\"_ _3\"></span>riferimento del bi<span class=\"_ _3\"></span>lan<span class=\"_ _0\"></span>cio, viene <span class=\"_ _3\"></span>determin<span class=\"_ _0\"></span>ato il <span class=\"_ _3\"></span>valore attuale dell\u2019accantonamento, nel caso in <span class=\"_ _3\"></span>cui l\u2019effetto del valore attuale del dena<span class=\"_ _0\"></span>ro sia un aspe<span class=\"_ _0\"></span>tto rilevante.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs24f\">Ricavi da contratti co<span class=\"_ _0\"></span>n i clienti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs250\"> I ricavi da contratt<span class=\"_ _0\"></span>i con i clienti sono rilev<span class=\"_ _0\"></span>ati quando si verifica<span class=\"_ _0\"></span>no le seguenti con<span class=\"_ _0\"></span>dizioni: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs251\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stato identificato il co<span class=\"_ _0\"></span>ntratto con il cliente;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs252\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sono state identificate le o<span class=\"_ _0\"></span>bbligazion<span class=\"_ _0\"></span>i contrattuali (\u201cperforma<span class=\"_ _0\"></span>nce obligations<span class=\"_ _0\"></span>\u201d) contenute nel c<span class=\"_ _0\"></span>ontratto; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs253\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stato determinato il p<span class=\"_ _0\"></span>rezzo; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs254\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il prezzo \u00e8 stato allocat<span class=\"_ _0\"></span>o alle singole obbligazi<span class=\"_ _0\"></span>oni contrattua<span class=\"_ _0\"></span>li contenute nel cont<span class=\"_ _0\"></span>ratto; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs255\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stata soddisfatta l\u2019obbl<span class=\"_ _0\"></span>igazione contrattua<span class=\"_ _0\"></span>le contenuta nel co<span class=\"_ _0\"></span>ntratto. </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs256\">Il <span class=\"_ _14\"> </span>Gruppo  rileva  i <span class=\"_ _14\"> </span>ricavi  da  contratti  con <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>clienti  quando  (o  man <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ano  che)  adempie <span class=\"_ _14\"> </span>l'obbligazione  contrattuale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs257\">trasferendo <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>cliente <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>bene <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>rvizio <span class=\"_ _12\"></span>(ossia <span class=\"_ _12\"></span>l'attivit\u00e0) <span class=\"_ _13\"></span>promesso. <span class=\"_ _12\"></span>L'attivit\u00e0 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>trasferita <span class=\"_ _12\"></span>quando <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>man <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ano <span class=\"_ _12\"></span>che) <span class=\"_ _12\"></span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs258\">cliente ne acquisisce il c<span class=\"_ _0\"></span>ontrollo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs259\">Il Gruppo <span class=\"_ _3\"></span>trasferisce il controllo del bene o <span class=\"_ _3\"></span>servizio nel corso del tempo, <span class=\"_ _3\"></span>e pertanto <span class=\"_ _3\"></span>adempie l'obbligazi<span class=\"_ _0\"></span>one contrattuale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25a\">e rileva i ricavi nel co<span class=\"_ _0\"></span>rso del tempo, se \u00e8 so<span class=\"_ _0\"></span>ddisfatto uno de<span class=\"_ _0\"></span>i seguenti criteri:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs25b\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _78\"> </span>clie<span class=\"_ _0\"></span>nte <span class=\"_ _15\"> </span>simultane<span class=\"_ _0\"></span>amente <span class=\"_ _15\"> </span>riceve <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>ut<span class=\"_ _0\"></span>ilizza <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>benefici <span class=\"_ _15\"> </span>deriv<span class=\"_ _0\"></span>anti <span class=\"_ _78\"> </span>da<span class=\"_ _0\"></span>lla <span class=\"_ _15\"> </span>prestazio<span class=\"_ _0\"></span>ne <span class=\"_ _15\"> </span>dell'entit\u00e0 <span class=\"_ _15\"> </span>man <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ano <span class=\"_ _15\"> </span>che </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25c\">quest'ultima la eff<span class=\"_ _0\"></span>ettua; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs25d\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la prestazio<span class=\"_ _0\"></span>ne de<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o crea<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>a l'attivit<span class=\"_ _0\"></span>\u00e0 (<span class=\"_ _0\"></span>per ese<span class=\"_ _0\"></span>mpio, l<span class=\"_ _0\"></span>avori i<span class=\"_ _0\"></span>n cor<span class=\"_ _0\"></span>so) ch<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lla man<span class=\"_ _0\"></span> mano </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs25e\">che l'attivit\u00e0 \u00e8 creata o mig<span class=\"_ _0\"></span>liorata; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs25f\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la prestazione del Gruppo <span class=\"_ _3\"></span>non crea un'attivit\u00e0 che presenta un uso <span class=\"_ _3\"></span>alternativo per il Gruppo e <span class=\"_ _3\"></span>il Gruppo ha il<span class=\"_ _3\"></span> diritto </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs260\">esigibile al pagament<span class=\"_ _0\"></span>o della prestazione complet<span class=\"_ _0\"></span>ata fino alla data<span class=\"_ _0\"></span> considerata.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs261\">Se <span class=\"_ _13\"></span>l\u2019obbligazione <span class=\"_ _13\"></span>contrattuale <span class=\"_ _17\"> </span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>adempiuta <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>corso <span class=\"_ _13\"> </span>del <span class=\"_ _13\"></span>tempo, <span class=\"_ _13\"></span>l\u2019obbl<span class=\"_ _0\"></span>igazione <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntrattuale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>adempiuta <span class=\"_ _13\"> </span>in <span class=\"_ _13\"></span>un </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs262\">determinato <span class=\"_ _3\"></span>momento. <span class=\"_ _3\"></span>In <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>caso, <span class=\"_ _2\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>rileva <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>ricavo <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>cliente <span class=\"_ _3\"></span>acquisisce i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>dell\u2019attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs263\">promessa. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs264\">Il <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _17\"> </span>contrattua<span class=\"_ _0\"></span>le <span class=\"_ _17\"> </span>incluso <span class=\"_ _17\"> </span>nel <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>ontratto <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>cliente <span class=\"_ _17\"> </span>pu\u00f2 <span class=\"_ _17\"> </span>includere <span class=\"_ _17\"> </span>importi <span class=\"_ _17\"> </span>fissi, <span class=\"_ _17\"> </span>im<span class=\"_ _0\"></span>porti <span class=\"_ _13\"></span>va<span class=\"_ _0\"></span>riabili <span class=\"_ _17\"> </span>oppure </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs265\">entrambi. <span class=\"_ _17\"> </span>Se <span class=\"_ _17\"> </span>il <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _17\"> </span>contrattua<span class=\"_ _0\"></span>le <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>importo <span class=\"_ _17\"> </span>variabile <span class=\"_ _17\"> </span>(es. <span class=\"_ _17\"> </span>sconti, <span class=\"_ _17\"> </span>concessio<span class=\"_ _0\"></span>ni <span class=\"_ _17\"> </span>sul <span class=\"_ _17\"> </span>prezzo, <span class=\"_ _17\"> </span>incentivi, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs266\">penalit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>analoghi), <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>provvede <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stimare <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>avr\u00e0 <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cambio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs267\">del <span class=\"_ _17\"> </span>trasferimento <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>cliente <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>beni <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>servizi <span class=\"_ _17\"> </span>promessi. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>prezzo <span class=\"_ _17\"> </span>dell\u2019operazione <span class=\"_ _17\"> </span>l\u2019impor<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs268\">corrispettivo <span class=\"_ _11\"></span>variabile <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>timato <span class=\"_ _11\"></span>solo <span class=\"_ _11\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>altame<span class=\"_ _0\"></span>nte <span class=\"_ _11\"></span>probabile <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>quando <span class=\"_ _0\"></span>succ<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ivamente <span class=\"_ _11\"></span>sar\u00e0 <span class=\"_ _0\"></span>risolta </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs269\">l'incertezza <span class=\"_ _0\"></span>associata <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l cor<span class=\"_ _0\"></span>rispettivo <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iabile no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>verif<span class=\"_ _0\"></span>ichi un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>significativo <span class=\"_ _11\"></span>aggiustamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ribasso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell'importo <span class=\"_ _0\"></span>dei </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26a\">ricavi cumulati rilevat<span class=\"_ _0\"></span>i. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26b\">Nel <span class=\"_ _3\"></span>caso in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cui il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>abbia il<span class=\"_ _3\"></span> diritto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ricevere <span class=\"_ _3\"></span>un corrispettivo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>di beni <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>servizi <span class=\"_ _3\"></span>trasf<span class=\"_ _0\"></span>eriti <span class=\"_ _3\"></span>al clien<span class=\"_ _3\"></span>te,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26c\">rileva un\u2019attivit\u00e0 derivante da contratti con i <span class=\"_ _3\"></span>clienti<span class=\"_ _0\"></span>. In <span class=\"_ _3\"></span>caso di obbligazione a trasferire al cliente beni e <span class=\"_ _3\"></span>servi<span class=\"_ _0\"></span>zi per i <span class=\"_ _3\"></span>quali<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26d\">\u00e8 stato ricevuto un corris<span class=\"_ _0\"></span>pettivo dal cliente<span class=\"_ _0\"></span>, il Gruppo ri<span class=\"_ _0\"></span>leva una passivit\u00e0 der<span class=\"_ _0\"></span>ivante da contratti <span class=\"_ _0\"></span>con i clienti.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs26f\">I costi incrementali <span class=\"_ _0\"></span>per l\u2019otteni<span class=\"_ _0\"></span>mento dei contratti con i cl<span class=\"_ _0\"></span>ienti <span class=\"_ _0\"></span>sono contabilizzati c<span class=\"_ _0\"></span>ome attivit\u00e0 e<span class=\"_ _0\"></span> ammortizzati <span class=\"_ _0\"></span>lungo la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs270\">durata <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _17\"> </span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>recupero. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sti <span class=\"_ _17\"> </span>incrementa<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>l'ottenimento<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs271\">contratto sono i costi che il Gru<span class=\"_ _0\"></span>ppo sostiene per ottenere il con<span class=\"_ _0\"></span>tratto con il cliente e che non avrebbe sost<span class=\"_ _0\"></span>enuto se non </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs272\">avesse <span class=\"_ _0\"></span>otte<span class=\"_ _0\"></span>nuto <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>l'otteniment<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>arebbero <span class=\"_ _0\"></span>stati <span class=\"_ _11\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>contratto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs273\">non <span class=\"_ _13\"></span>fosse <span class=\"_ _13\"> </span>stato <span class=\"_ _17\"> </span>ottenuto <span class=\"_ _12\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>essere <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>levati <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _13\"></span>costo <span class=\"_ _17\"> </span>nel <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>so<span class=\"_ _0\"></span>stenuti, <span class=\"_ _17\"> </span>a <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>siano </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs274\">esplicitamente addebit<span class=\"_ _0\"></span>abili al cliente anche qua<span class=\"_ _0\"></span>lora il contratto n<span class=\"_ _0\"></span>on sia ottenuto. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs275\">I <span class=\"_ _11\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>soste<span class=\"_ _0\"></span>nuti <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>l\u2019adem<span class=\"_ _0\"></span>pimento <span class=\"_ _11\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>clienti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>capitalizzati <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>ammort<span class=\"_ _0\"></span>izzati <span class=\"_ _12\"></span>lungo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs276\">durata <span class=\"_ _3\"></span>del contratto <span class=\"_ _3\"></span>sottostante<span class=\"_ _0\"></span> solo <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>costi non <span class=\"_ _3\"></span>rientrano <span class=\"_ _3\"></span>nell'ambito di a<span class=\"_ _3\"></span>pplicazione di <span class=\"_ _3\"></span>un al<span class=\"_ _3\"></span>tro principio <span class=\"_ _3\"></span>contabile<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs278\">(ad <span class=\"_ _11\"></span>esempio <span class=\"_ _11\"></span>IAS <span class=\"_ _0\"></span>2 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Rimanenze, <span class=\"_ _11\"></span>IAS <span class=\"_ _11\"></span>16 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _11\"></span>Imm<span class=\"_ _0\"></span>obili, <span class=\"_ _0\"></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>macchinari <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>38 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Attivit\u00e0 <span class=\"_ _11\"></span>immateriali) <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs279\">tutte le seguenti condiz<span class=\"_ _0\"></span>ioni: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs27a\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _17\"> </span>costi <span class=\"_ _14\"> </span>sono <span class=\"_ _14\"> </span>direttamente <span class=\"_ _17\"> </span>cor<span class=\"_ _0\"></span>relati <span class=\"_ _14\"> </span>al <span class=\"_ _17\"> </span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _17\"> </span>o  ad <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>contratto  previsto, <span class=\"_ _17\"> </span>che <span class=\"_ _14\"> </span>l'entit\u00e0 <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>u\u00f2 <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>dividuare <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span>llo </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27b\">specifico; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs27c\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>consenton<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>all'ent<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>disporre <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>nuove <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>maggiori <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>isorse <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>utilizzare <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>adempiere <span class=\"_ _11\"></span>(o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntinuare <span class=\"_ _11\"></span>ad </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs27d\">adempiere) alle obbligaz<span class=\"_ _0\"></span>ioni in f<span class=\"_ _0\"></span>uturo;<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs27e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">si prevede che tali c<span class=\"_ _0\"></span>osti saranno recupe<span class=\"_ _0\"></span>rati.<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "Ricavi da contratti co<span class=\"_ _0\"></span>n i clienti  I ricavi da contratt<span class=\"_ _0\"></span>i con i clienti sono rilev<span class=\"_ _0\"></span>ati quando si verifica<span class=\"_ _0\"></span>no le seguenti con<span class=\"_ _0\"></span>dizioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stato identificato il co<span class=\"_ _0\"></span>ntratto con il cliente;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">sono state identificate le o<span class=\"_ _0\"></span>bbligazion<span class=\"_ _0\"></span>i contrattuali (\u201cperforma<span class=\"_ _0\"></span>nce obligations<span class=\"_ _0\"></span>\u201d) contenute nel c<span class=\"_ _0\"></span>ontratto; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stato determinato il p<span class=\"_ _0\"></span>rezzo; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il prezzo \u00e8 stato allocat<span class=\"_ _0\"></span>o alle singole obbligazi<span class=\"_ _0\"></span>oni contrattua<span class=\"_ _0\"></span>li contenute nel cont<span class=\"_ _0\"></span>ratto; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">\u00e8 stata soddisfatta l\u2019obbl<span class=\"_ _0\"></span>igazione contrattua<span class=\"_ _0\"></span>le contenuta nel co<span class=\"_ _0\"></span>ntratto. </span></span>Il <span class=\"_ _14\"> </span>Gruppo  rileva  i <span class=\"_ _14\"> </span>ricavi  da  contratti  con <span class=\"_ _14\"> </span>i <span class=\"_ _14\"> </span>clienti  quando  (o  man <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ano  che)  adempie <span class=\"_ _14\"> </span>l'obbligazione  contrattuale trasferendo <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>cliente <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>bene <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>rvizio <span class=\"_ _12\"></span>(ossia <span class=\"_ _12\"></span>l'attivit\u00e0) <span class=\"_ _13\"></span>promesso. <span class=\"_ _12\"></span>L'attivit\u00e0 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>trasferita <span class=\"_ _12\"></span>quando <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>man <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ano <span class=\"_ _12\"></span>che) <span class=\"_ _12\"></span>il cliente ne acquisisce il c<span class=\"_ _0\"></span>ontrollo. Il Gruppo <span class=\"_ _3\"></span>trasferisce il controllo del bene o <span class=\"_ _3\"></span>servizio nel corso del tempo, <span class=\"_ _3\"></span>e pertanto <span class=\"_ _3\"></span>adempie l'obbligazi<span class=\"_ _0\"></span>one contrattuale e rileva i ricavi nel co<span class=\"_ _0\"></span>rso del tempo, se \u00e8 so<span class=\"_ _0\"></span>ddisfatto uno de<span class=\"_ _0\"></span>i seguenti criteri:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">il <span class=\"_ _78\"> </span>clie<span class=\"_ _0\"></span>nte <span class=\"_ _15\"> </span>simultane<span class=\"_ _0\"></span>amente <span class=\"_ _15\"> </span>riceve <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>ut<span class=\"_ _0\"></span>ilizza <span class=\"_ _15\"> </span>i <span class=\"_ _15\"> </span>benefici <span class=\"_ _15\"> </span>deriv<span class=\"_ _0\"></span>anti <span class=\"_ _78\"> </span>da<span class=\"_ _0\"></span>lla <span class=\"_ _15\"> </span>prestazio<span class=\"_ _0\"></span>ne <span class=\"_ _15\"> </span>dell'entit\u00e0 <span class=\"_ _15\"> </span>man <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>ano <span class=\"_ _15\"> </span>che </span></span>quest'ultima la eff<span class=\"_ _0\"></span>ettua; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la prestazio<span class=\"_ _0\"></span>ne de<span class=\"_ _0\"></span>l Grupp<span class=\"_ _0\"></span>o crea<span class=\"_ _0\"></span> o <span class=\"_ _0\"></span>miglior<span class=\"_ _0\"></span>a l'attivit<span class=\"_ _0\"></span>\u00e0 (<span class=\"_ _0\"></span>per ese<span class=\"_ _0\"></span>mpio, l<span class=\"_ _0\"></span>avori i<span class=\"_ _0\"></span>n cor<span class=\"_ _0\"></span>so) ch<span class=\"_ _0\"></span>e il <span class=\"_ _0\"></span>cliente <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lla man<span class=\"_ _0\"></span> mano </span></span>che l'attivit\u00e0 \u00e8 creata o mig<span class=\"_ _0\"></span>liorata; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la prestazione del Gruppo <span class=\"_ _3\"></span>non crea un'attivit\u00e0 che presenta un uso <span class=\"_ _3\"></span>alternativo per il Gruppo e <span class=\"_ _3\"></span>il Gruppo ha il<span class=\"_ _3\"></span> diritto </span></span>esigibile al pagament<span class=\"_ _0\"></span>o della prestazione complet<span class=\"_ _0\"></span>ata fino alla data<span class=\"_ _0\"></span> considerata.<span class=\"_ _0\"></span> Se <span class=\"_ _13\"></span>l\u2019obbligazione <span class=\"_ _13\"></span>contrattuale <span class=\"_ _17\"> </span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>adempiuta <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>corso <span class=\"_ _13\"> </span>del <span class=\"_ _13\"></span>tempo, <span class=\"_ _13\"></span>l\u2019obbl<span class=\"_ _0\"></span>igazione <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntrattuale <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>adempiuta <span class=\"_ _13\"> </span>in <span class=\"_ _13\"></span>un determinato <span class=\"_ _3\"></span>momento. <span class=\"_ _3\"></span>In <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>caso, <span class=\"_ _2\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>rileva <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>ricavo <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>cliente <span class=\"_ _3\"></span>acquisisce i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>dell\u2019attivit\u00e0 promessa. Il <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _17\"> </span>contrattua<span class=\"_ _0\"></span>le <span class=\"_ _17\"> </span>incluso <span class=\"_ _17\"> </span>nel <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>ontratto <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>cliente <span class=\"_ _17\"> </span>pu\u00f2 <span class=\"_ _17\"> </span>includere <span class=\"_ _17\"> </span>importi <span class=\"_ _17\"> </span>fissi, <span class=\"_ _17\"> </span>im<span class=\"_ _0\"></span>porti <span class=\"_ _13\"></span>va<span class=\"_ _0\"></span>riabili <span class=\"_ _17\"> </span>oppure entrambi. <span class=\"_ _17\"> </span>Se <span class=\"_ _17\"> </span>il <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _17\"> </span>contrattua<span class=\"_ _0\"></span>le <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>importo <span class=\"_ _17\"> </span>variabile <span class=\"_ _17\"> </span>(es. <span class=\"_ _17\"> </span>sconti, <span class=\"_ _17\"> </span>concessio<span class=\"_ _0\"></span>ni <span class=\"_ _17\"> </span>sul <span class=\"_ _17\"> </span>prezzo, <span class=\"_ _17\"> </span>incentivi, penalit\u00e0 <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>altri <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>analoghi), <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>provvede <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>stimare <span class=\"_ _3\"></span>l\u2019importo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>corrispettivo <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>quale <span class=\"_ _3\"></span>avr\u00e0 <span class=\"_ _3\"></span>diritto <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cambio del <span class=\"_ _17\"> </span>trasferimento <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>cliente <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>beni <span class=\"_ _17\"> </span>o <span class=\"_ _17\"> </span>servizi <span class=\"_ _17\"> </span>promessi. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _17\"> </span>include <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>prezzo <span class=\"_ _17\"> </span>dell\u2019operazione <span class=\"_ _17\"> </span>l\u2019impor<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>del corrispettivo <span class=\"_ _11\"></span>variabile <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>timato <span class=\"_ _11\"></span>solo <span class=\"_ _11\"></span>nella <span class=\"_ _0\"></span>misura <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>altame<span class=\"_ _0\"></span>nte <span class=\"_ _11\"></span>probabile <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>quando <span class=\"_ _0\"></span>succ<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ivamente <span class=\"_ _11\"></span>sar\u00e0 <span class=\"_ _0\"></span>risolta l'incertezza <span class=\"_ _0\"></span>associata <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l cor<span class=\"_ _0\"></span>rispettivo <span class=\"_ _0\"></span>var<span class=\"_ _0\"></span>iabile no<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>verif<span class=\"_ _0\"></span>ichi un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>significativo <span class=\"_ _11\"></span>aggiustamento <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ribasso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dell'importo <span class=\"_ _0\"></span>dei ricavi cumulati rilevat<span class=\"_ _0\"></span>i. Nel <span class=\"_ _3\"></span>caso in<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>cui il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>abbia il<span class=\"_ _3\"></span> diritto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ricevere <span class=\"_ _3\"></span>un corrispettivo <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cambio <span class=\"_ _3\"></span>di beni <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>servizi <span class=\"_ _3\"></span>trasf<span class=\"_ _0\"></span>eriti <span class=\"_ _3\"></span>al clien<span class=\"_ _3\"></span>te,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>Gruppo rileva un\u2019attivit\u00e0 derivante da contratti con i <span class=\"_ _3\"></span>clienti<span class=\"_ _0\"></span>. In <span class=\"_ _3\"></span>caso di obbligazione a trasferire al cliente beni e <span class=\"_ _3\"></span>servi<span class=\"_ _0\"></span>zi per i <span class=\"_ _3\"></span>quali<span class=\"_ _0\"></span> \u00e8 stato ricevuto un corris<span class=\"_ _0\"></span>pettivo dal cliente<span class=\"_ _0\"></span>, il Gruppo ri<span class=\"_ _0\"></span>leva una passivit\u00e0 der<span class=\"_ _0\"></span>ivante da contratti <span class=\"_ _0\"></span>con i clienti.<span class=\"_ _1c4\"> </span>I costi incrementali <span class=\"_ _0\"></span>per l\u2019otteni<span class=\"_ _0\"></span>mento dei contratti con i cl<span class=\"_ _0\"></span>ienti <span class=\"_ _0\"></span>sono contabilizzati c<span class=\"_ _0\"></span>ome attivit\u00e0 e<span class=\"_ _0\"></span> ammortizzati <span class=\"_ _0\"></span>lungo la durata <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _17\"> </span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>recupero. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sti <span class=\"_ _17\"> </span>incrementa<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>l'ottenimento<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>del contratto sono i costi che il Gru<span class=\"_ _0\"></span>ppo sostiene per ottenere il con<span class=\"_ _0\"></span>tratto con il cliente e che non avrebbe sost<span class=\"_ _0\"></span>enuto se non avesse <span class=\"_ _0\"></span>otte<span class=\"_ _0\"></span>nuto <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>l'otteniment<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>arebbero <span class=\"_ _0\"></span>stati <span class=\"_ _11\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>contratto non <span class=\"_ _13\"></span>fosse <span class=\"_ _13\"> </span>stato <span class=\"_ _17\"> </span>ottenuto <span class=\"_ _12\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>essere <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>levati <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _13\"></span>costo <span class=\"_ _17\"> </span>nel <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>so<span class=\"_ _0\"></span>stenuti, <span class=\"_ _17\"> </span>a <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>siano esplicitamente addebit<span class=\"_ _0\"></span>abili al cliente anche qua<span class=\"_ _0\"></span>lora il contratto n<span class=\"_ _0\"></span>on sia ottenuto. I <span class=\"_ _11\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>soste<span class=\"_ _0\"></span>nuti <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>l\u2019adem<span class=\"_ _0\"></span>pimento <span class=\"_ _11\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>clienti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>capitalizzati <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>ammort<span class=\"_ _0\"></span>izzati <span class=\"_ _12\"></span>lungo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a durata <span class=\"_ _3\"></span>del contratto <span class=\"_ _3\"></span>sottostante<span class=\"_ _0\"></span> solo <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>costi non <span class=\"_ _3\"></span>rientrano <span class=\"_ _3\"></span>nell'ambito di a<span class=\"_ _3\"></span>pplicazione di <span class=\"_ _3\"></span>un al<span class=\"_ _3\"></span>tro principio <span class=\"_ _3\"></span>contabile<span class=\"_ _1c4\"> </span>(ad <span class=\"_ _11\"></span>esempio <span class=\"_ _11\"></span>IAS <span class=\"_ _0\"></span>2 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Rimanenze, <span class=\"_ _11\"></span>IAS <span class=\"_ _11\"></span>16 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _11\"></span>Imm<span class=\"_ _0\"></span>obili, <span class=\"_ _0\"></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>macchinari <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>38 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Attivit\u00e0 <span class=\"_ _11\"></span>immateriali) <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano tutte le seguenti condiz<span class=\"_ _0\"></span>ioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _17\"> </span>costi <span class=\"_ _14\"> </span>sono <span class=\"_ _14\"> </span>direttamente <span class=\"_ _17\"> </span>cor<span class=\"_ _0\"></span>relati <span class=\"_ _14\"> </span>al <span class=\"_ _17\"> </span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _17\"> </span>o  ad <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>contratto  previsto, <span class=\"_ _17\"> </span>che <span class=\"_ _14\"> </span>l'entit\u00e0 <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>u\u00f2 <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>dividuare <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span>llo </span></span>specifico; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>consenton<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>all'ent<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>disporre <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>nuove <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>maggiori <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>isorse <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>utilizzare <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>adempiere <span class=\"_ _11\"></span>(o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntinuare <span class=\"_ _11\"></span>ad </span></span>adempiere) alle obbligaz<span class=\"_ _0\"></span>ioni in f<span class=\"_ _0\"></span>uturo;<span class=\"_ _1c4\"> </span>si prevede che tali c<span class=\"_ _0\"></span>osti saranno recupe<span class=\"_ _0\"></span>rati.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-623": {
   "value": "I costi incrementali <span class=\"_ _0\"></span>per l\u2019otteni<span class=\"_ _0\"></span>mento dei contratti con i cl<span class=\"_ _0\"></span>ienti <span class=\"_ _0\"></span>sono contabilizzati c<span class=\"_ _0\"></span>ome attivit\u00e0 e<span class=\"_ _0\"></span> ammortizzati <span class=\"_ _0\"></span>lungo la durata <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _17\"> </span>sott<span class=\"_ _0\"></span>ostante<span class=\"_ _0\"></span>, <span class=\"_ _17\"> </span>se <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>pr<span class=\"_ _0\"></span>evede <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>lor<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>recupero. <span class=\"_ _17\"> </span>I <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>sti <span class=\"_ _17\"> </span>incrementa<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>l'ottenimento<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>del contratto sono i costi che il Gru<span class=\"_ _0\"></span>ppo sostiene per ottenere il con<span class=\"_ _0\"></span>tratto con il cliente e che non avrebbe sost<span class=\"_ _0\"></span>enuto se non avesse <span class=\"_ _0\"></span>otte<span class=\"_ _0\"></span>nuto <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>contratto. <span class=\"_ _0\"></span>I <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>l'otteniment<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>arebbero <span class=\"_ _0\"></span>stati <span class=\"_ _11\"></span>sosten<span class=\"_ _0\"></span>uti <span class=\"_ _0\"></span>anche <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>contratto non <span class=\"_ _13\"></span>fosse <span class=\"_ _13\"> </span>stato <span class=\"_ _17\"> </span>ottenuto <span class=\"_ _12\"></span>devo<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>essere <span class=\"_ _13\"> </span>ri<span class=\"_ _0\"></span>levati <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _13\"></span>costo <span class=\"_ _17\"> </span>nel <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _13\"> </span>sono <span class=\"_ _13\"> </span>so<span class=\"_ _0\"></span>stenuti, <span class=\"_ _17\"> </span>a <span class=\"_ _12\"></span>me<span class=\"_ _0\"></span>no <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>siano esplicitamente addebit<span class=\"_ _0\"></span>abili al cliente anche qua<span class=\"_ _0\"></span>lora il contratto n<span class=\"_ _0\"></span>on sia ottenuto. I <span class=\"_ _11\"></span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>soste<span class=\"_ _0\"></span>nuti <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>l\u2019adem<span class=\"_ _0\"></span>pimento <span class=\"_ _11\"></span>dei<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>i <span class=\"_ _12\"></span>clienti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>capitalizzati <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>me <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>ammort<span class=\"_ _0\"></span>izzati <span class=\"_ _12\"></span>lungo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a durata <span class=\"_ _3\"></span>del contratto <span class=\"_ _3\"></span>sottostante<span class=\"_ _0\"></span> solo <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>costi non <span class=\"_ _3\"></span>rientrano <span class=\"_ _3\"></span>nell'ambito di a<span class=\"_ _3\"></span>pplicazione di <span class=\"_ _3\"></span>un al<span class=\"_ _3\"></span>tro principio <span class=\"_ _3\"></span>contabile<span class=\"_ _1c4\"> </span>(ad <span class=\"_ _11\"></span>esempio <span class=\"_ _11\"></span>IAS <span class=\"_ _0\"></span>2 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Rimanenze, <span class=\"_ _11\"></span>IAS <span class=\"_ _11\"></span>16 <span class=\"_ _0\"></span>\u2013 <span class=\"_ _11\"></span>Imm<span class=\"_ _0\"></span>obili, <span class=\"_ _0\"></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>macchinari <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>38 <span class=\"_ _11\"></span>\u2013 <span class=\"_ _11\"></span>Attivit\u00e0 <span class=\"_ _11\"></span>immateriali) <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfano tutte le seguenti condiz<span class=\"_ _0\"></span>ioni: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _17\"> </span>costi <span class=\"_ _14\"> </span>sono <span class=\"_ _14\"> </span>direttamente <span class=\"_ _17\"> </span>cor<span class=\"_ _0\"></span>relati <span class=\"_ _14\"> </span>al <span class=\"_ _17\"> </span>con<span class=\"_ _0\"></span>tratto <span class=\"_ _17\"> </span>o  ad <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>contratto  previsto, <span class=\"_ _17\"> </span>che <span class=\"_ _14\"> </span>l'entit\u00e0 <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>u\u00f2 <span class=\"_ _17\"> </span>in<span class=\"_ _0\"></span>dividuare <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span>llo </span></span>specifico; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>consenton<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>all'ent<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>disporre <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>nuove <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>maggiori <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>isorse <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>utilizzare <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>adempiere <span class=\"_ _11\"></span>(o <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntinuare <span class=\"_ _11\"></span>ad </span></span>adempiere) alle obbligaz<span class=\"_ _0\"></span>ioni in f<span class=\"_ _0\"></span>uturo;<span class=\"_ _1c4\"> </span>si prevede che tali c<span class=\"_ _0\"></span>osti saranno recupe<span class=\"_ _0\"></span>rati.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCustomerAcquisitionCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "Contributi pubblici al<span class=\"_ _0\"></span>la ricerca I contributi pubblici son<span class=\"_ _0\"></span>o rilevati a conto economico co<span class=\"_ _0\"></span>me proven<span class=\"_ _0\"></span>to quando il contributo pubb<span class=\"_ _0\"></span>lico diventa esi<span class=\"_ _0\"></span>gibile.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "Riconoscimento dei cost<span class=\"_ _0\"></span>i I costi sono rilevati a co<span class=\"_ _0\"></span>nto econom<span class=\"_ _0\"></span>ico secondo il principio della <span class=\"_ _0\"></span>competenza.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs284\">Proventi e oneri finanz<span class=\"_ _0\"></span>iari </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "Proventi e oneri finanz<span class=\"_ _0\"></span>iari I proventi e <span class=\"_ _0\"></span>gli oner<span class=\"_ _0\"></span>i finanz<span class=\"_ _0\"></span>iari sono <span class=\"_ _0\"></span>iscritti a <span class=\"_ _0\"></span>conto econ<span class=\"_ _0\"></span>omico <span class=\"_ _0\"></span>per competenza <span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>ono i p<span class=\"_ _0\"></span>roventi da <span class=\"_ _0\"></span>cessione <span class=\"_ _0\"></span>delle partecipazioni valutate a equ<span class=\"_ _0\"></span>ity.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-634": {
   "value": "Proventi e oneri finanz<span class=\"_ _0\"></span>iari",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs286\">Imposte sul reddito d<span class=\"_ _0\"></span>\u2019esercizio<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs287\">L'onere <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _11\"></span>dell\u2019esercizio <span class=\"_ _11\"></span>comprende <span class=\"_ _11\"></span>l'onere <span class=\"_ _11\"></span>fiscale <span class=\"_ _11\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>l'onere <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _11\"></span>differito. <span class=\"_ _11\"></span>Le <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _11\"></span>sul <span class=\"_ _11\"></span>reddito <span class=\"_ _0\"></span>sono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs288\">rilevate a <span class=\"_ _0\"></span>conto eco<span class=\"_ _0\"></span>nomico, f<span class=\"_ _0\"></span>atta <span class=\"_ _0\"></span>eccezione pe<span class=\"_ _0\"></span>r que<span class=\"_ _0\"></span>lle relative<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>direttame<span class=\"_ _0\"></span>nte nel pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _0\"></span>netto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs289\">che sono contabilizzate<span class=\"_ _0\"></span> nello stess<span class=\"_ _0\"></span>o. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28a\">Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>correnti <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>ppresenta<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stima <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>ll'importo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _2\"></span>dovute<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>calcolate <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _3\"></span>imponibile </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28b\">di <span class=\"_ _78\"> </span>eserciz<span class=\"_ _0\"></span>io, <span class=\"_ _15\"> </span>determinato <span class=\"_ _15\"> </span>applicand<span class=\"_ _0\"></span>o <span class=\"_ _78\"> </span>le <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>iquote <span class=\"_ _15\"> </span>fiscali <span class=\"_ _15\"> </span>vigenti <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>sostanzial<span class=\"_ _0\"></span>mente <span class=\"_ _78\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _15\"> </span>vigore <span class=\"_ _15\"> </span>alla <span class=\"_ _78\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>chiusura </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28c\">dell\u2019esercizio ed eventual<span class=\"_ _0\"></span>i rettifiche all'importo re<span class=\"_ _0\"></span>lativo agli eser<span class=\"_ _0\"></span>cizi precedenti. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28d\">Le <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _12\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>stanz<span class=\"_ _0\"></span>iate <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _12\"></span>patrim<span class=\"_ _0\"></span>oniale, <span class=\"_ _12\"></span>calcolando <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>temporanee <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>valori </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28e\">contabili <span class=\"_ _11\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _11\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>bilancio <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>corrisp<span class=\"_ _0\"></span>ondenti <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>riconosciuti <span class=\"_ _12\"></span>ai <span class=\"_ _11\"></span>fini <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali. <span class=\"_ _12\"></span>Le <span class=\"_ _11\"></span>imposte </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs28f\">differite <span class=\"_ _78\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _78\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _78\"> </span>st<span class=\"_ _0\"></span>anziate <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>seguenti <span class=\"_ _15\"> </span>differenze <span class=\"_ _15\"> </span>tem<span class=\"_ _0\"></span>poranee: <span class=\"_ _15\"> </span>rilevazione <span class=\"_ _15\"> </span>iniziale <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>o <span class=\"_ _78\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _15\"> </span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs290\">un'operazione  diversa  dal<span class=\"_ _0\"></span>l'aggregazione  az<span class=\"_ _0\"></span>iendale  che  non  inf<span class=\"_ _0\"></span>luenza  n\u00e9  l'utile  (o  perdita)<span class=\"_ _0\"></span>  contabile  n\u00e9  il  redd<span class=\"_ _0\"></span>ito </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs291\">imponibile (o <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ita fiscale), <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>onch\u00e9 le <span class=\"_ _0\"></span>differenze <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>investim<span class=\"_ _0\"></span>enti in s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>controllat<span class=\"_ _0\"></span>e e <span class=\"_ _0\"></span>a contr<span class=\"_ _0\"></span>ollo cong<span class=\"_ _0\"></span>iunto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs292\">nella m<span class=\"_ _0\"></span>isura <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i \u00e8 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>robabile <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>preve<span class=\"_ _0\"></span>dibile <span class=\"_ _0\"></span>futuro,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tem<span class=\"_ _0\"></span>poranea <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riverser\u00e0. <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>noltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs293\">non <span class=\"_ _12\"></span>rileva <span class=\"_ _13\"> </span>le <span class=\"_ _13\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>fisc<span class=\"_ _0\"></span>ali <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ifferite <span class=\"_ _12\"></span>der<span class=\"_ _0\"></span>ivanti <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ilevazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>inizia<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>dell'avvi<span class=\"_ _0\"></span>amento. <span class=\"_ _13\"></span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _13\"></span>per<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs295\">imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutate <span class=\"_ _11\"></span>utilizzando <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>liquote <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>prevede <span class=\"_ _0\"></span>sarann<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>appl<span class=\"_ _0\"></span>icabili <span class=\"_ _0\"></span>nell'esercizio <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>sar\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs296\">realizzata l'attivit\u00e0 <span class=\"_ _3\"></span>o sar\u00e0 <span class=\"_ _3\"></span>estinta la <span class=\"_ _3\"></span>passivit\u00e0 a <span class=\"_ _3\"></span>cui si <span class=\"_ _3\"></span>riferiscono, sulla <span class=\"_ _3\"></span>base delle <span class=\"_ _3\"></span>aliquote fiscali stabilite <span class=\"_ _3\"></span>da provvedimenti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs297\">in <span class=\"_ _11\"></span>vigore <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>vigore <span class=\"_ _11\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>chiusu<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _11\"></span>Le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>imposte <span class=\"_ _11\"></span>differite<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs298\">sono <span class=\"_ _17\"> </span>compensate <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>presenza <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>diritto <span class=\"_ _17\"> </span>legalmente <span class=\"_ _17\"> </span>eserci<span class=\"_ _0\"></span>tabile <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>compensare <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _17\"> </span>correnti <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs299\">passivit\u00e0 <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _0\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>imposte <span class=\"_ _11\"></span>differite <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>imposte <span class=\"_ _11\"></span>sul <span class=\"_ _0\"></span>reddito <span class=\"_ _11\"></span>applicate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29a\">dalla <span class=\"_ _3\"></span>medesima <span class=\"_ _3\"></span>autori<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>sullo <span class=\"_ _3\"></span>stesso <span class=\"_ _3\"></span>soggetto <span class=\"_ _2\"></span>pass<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>d'imposta <span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oggetti <span class=\"_ _3\"></span>passivi <span class=\"_ _3\"></span>d'imposta <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>versi <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>intendono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29b\">regolare <span class=\"_ _1f\"> </span>le <span class=\"_ _16\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _16\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>fiscali <span class=\"_ _1f\"> </span>correnti <span class=\"_ _1f\"> </span>su <span class=\"_ _1f\"> </span>base <span class=\"_ _1f\"> </span>netta, <span class=\"_ _16\"> </span>o <span class=\"_ _1f\"> </span>realizzare <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>regolare <span class=\"_ _1f\"> </span>le <span class=\"_ _16\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29c\">contemporaneamente.<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf1\">Le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>imposte <span class=\"_ _11\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>rilevate <span class=\"_ _11\"></span>nella <span class=\"_ _11\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>sia <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>isponibile <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>reddito <span class=\"_ _11\"></span>impon<span class=\"_ _0\"></span>ibile </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29e\">futuro <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ossano <span class=\"_ _11\"></span>essere <span class=\"_ _0\"></span>utilizz<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>tali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Il <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erite <span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>rivisto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs29f\">ad <span class=\"_ _11\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>chi<span class=\"_ _0\"></span>usura <span class=\"_ _12\"></span>dell\u2019esercizio <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>vien<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>ridotto <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _11\"></span>pro<span class=\"_ _0\"></span>babile <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _12\"></span>beneficio<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a0\">fiscale <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>realizzabile. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>ulteriori <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>reddito <span class=\"_ _0\"></span>risultanti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>dividendi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabilizzate nel </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a1\">momento in cui viene <span class=\"_ _0\"></span>rilevata la pass<span class=\"_ _0\"></span>ivit\u00e0 per il pagamento del <span class=\"_ _0\"></span>dividendo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf6\">In <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>resenza <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>incertezze <span class=\"_ _12\"></span>nell\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>normativa <span class=\"_ _12\"></span>fiscale: <span class=\"_ _12\"></span>(i) <span class=\"_ _12\"></span>nei <span class=\"_ _12\"></span>casi <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>ritiene <span class=\"_ _12\"></span>probabile <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>l\u2019a<span class=\"_ _0\"></span>utorit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf7\">fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il t<span class=\"_ _0\"></span>rattamento <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>incerto, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>l reddit<span class=\"_ _0\"></span>o (<span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>e/o <span class=\"_ _0\"></span>differite) <span class=\"_ _0\"></span>sono det<span class=\"_ _0\"></span>erminate in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf8\">del <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>attamento <span class=\"_ _11\"></span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>plicato <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>prevede <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>applica<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>sede <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ichiaraz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>redditi; <span class=\"_ _11\"></span>(ii) <span class=\"_ _11\"></span>nei <span class=\"_ _11\"></span>casi <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsf9\">ritiene <span class=\"_ _15\"> </span>non <span class=\"_ _16\"> </span>probabil<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>che <span class=\"_ _16\"> </span>l\u2019a<span class=\"_ _0\"></span>utorit\u00e0 <span class=\"_ _15\"> </span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>acc<span class=\"_ _0\"></span>etti <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>tr<span class=\"_ _0\"></span>atta<span class=\"_ _0\"></span>mento <span class=\"_ _15\"> </span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>incerto, <span class=\"_ _16\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>inc<span class=\"_ _0\"></span>ertezza <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _16\"> </span>rifless<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>nella </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gsfa\">determinazione delle imposte<span class=\"_ _0\"></span> sul reddito (corrent<span class=\"_ _0\"></span>i e/o differite<span class=\"_ _0\"></span>) da rilevare in bila<span class=\"_ _0\"></span>ncio.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "Imposte sul reddito d<span class=\"_ _0\"></span>\u2019esercizio<span class=\"_ _0\"></span> L'onere <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _11\"></span>dell\u2019esercizio <span class=\"_ _11\"></span>comprende <span class=\"_ _11\"></span>l'onere <span class=\"_ _11\"></span>fiscale <span class=\"_ _11\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>l'onere <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscale <span class=\"_ _11\"></span>differito. <span class=\"_ _11\"></span>Le <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _11\"></span>sul <span class=\"_ _11\"></span>reddito <span class=\"_ _0\"></span>sono rilevate a <span class=\"_ _0\"></span>conto eco<span class=\"_ _0\"></span>nomico, f<span class=\"_ _0\"></span>atta <span class=\"_ _0\"></span>eccezione pe<span class=\"_ _0\"></span>r que<span class=\"_ _0\"></span>lle relative<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>rilevate <span class=\"_ _0\"></span>direttame<span class=\"_ _0\"></span>nte nel pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _0\"></span>netto che sono contabilizzate<span class=\"_ _0\"></span> nello stess<span class=\"_ _0\"></span>o. Le <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>correnti <span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span>ppresenta<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>stima <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>ll'importo <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _2\"></span>dovute<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>calcolate <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>reddito <span class=\"_ _3\"></span>imponibile di <span class=\"_ _78\"> </span>eserciz<span class=\"_ _0\"></span>io, <span class=\"_ _15\"> </span>determinato <span class=\"_ _15\"> </span>applicand<span class=\"_ _0\"></span>o <span class=\"_ _78\"> </span>le <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>iquote <span class=\"_ _15\"> </span>fiscali <span class=\"_ _15\"> </span>vigenti <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>sostanzial<span class=\"_ _0\"></span>mente <span class=\"_ _78\"> </span>i<span class=\"_ _0\"></span>n <span class=\"_ _15\"> </span>vigore <span class=\"_ _15\"> </span>alla <span class=\"_ _78\"> </span>dat<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>chiusura dell\u2019esercizio ed eventual<span class=\"_ _0\"></span>i rettifiche all'importo re<span class=\"_ _0\"></span>lativo agli eser<span class=\"_ _0\"></span>cizi precedenti. Le <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mposte <span class=\"_ _12\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>stanz<span class=\"_ _0\"></span>iate <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _12\"></span>patrim<span class=\"_ _0\"></span>oniale, <span class=\"_ _12\"></span>calcolando <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>differenze<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>temporanee <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>valori contabili <span class=\"_ _11\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _11\"></span>iscritt<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>bilancio <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>corrisp<span class=\"_ _0\"></span>ondenti <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>riconosciuti <span class=\"_ _12\"></span>ai <span class=\"_ _11\"></span>fini <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali. <span class=\"_ _12\"></span>Le <span class=\"_ _11\"></span>imposte differite <span class=\"_ _78\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _78\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _78\"> </span>st<span class=\"_ _0\"></span>anziate <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>le <span class=\"_ _15\"> </span>seguenti <span class=\"_ _15\"> </span>differenze <span class=\"_ _15\"> </span>tem<span class=\"_ _0\"></span>poranee: <span class=\"_ _15\"> </span>rilevazione <span class=\"_ _15\"> </span>iniziale <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>attivit\u00e0 <span class=\"_ _15\"> </span>o <span class=\"_ _78\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _15\"> </span>in un'operazione  diversa  dal<span class=\"_ _0\"></span>l'aggregazione  az<span class=\"_ _0\"></span>iendale  che  non  inf<span class=\"_ _0\"></span>luenza  n\u00e9  l'utile  (o  perdita)<span class=\"_ _0\"></span>  contabile  n\u00e9  il  redd<span class=\"_ _0\"></span>ito imponibile (o <span class=\"_ _0\"></span>perd<span class=\"_ _0\"></span>ita fiscale), <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>onch\u00e9 le <span class=\"_ _0\"></span>differenze <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>investim<span class=\"_ _0\"></span>enti in s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>controllat<span class=\"_ _0\"></span>e e <span class=\"_ _0\"></span>a contr<span class=\"_ _0\"></span>ollo cong<span class=\"_ _0\"></span>iunto nella m<span class=\"_ _0\"></span>isura <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i \u00e8 <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>robabile <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he, <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>preve<span class=\"_ _0\"></span>dibile <span class=\"_ _0\"></span>futuro,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tem<span class=\"_ _0\"></span>poranea <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riverser\u00e0. <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>noltre, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo non <span class=\"_ _12\"></span>rileva <span class=\"_ _13\"> </span>le <span class=\"_ _13\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>fisc<span class=\"_ _0\"></span>ali <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ifferite <span class=\"_ _12\"></span>der<span class=\"_ _0\"></span>ivanti <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>ilevazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>inizia<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>dell'avvi<span class=\"_ _0\"></span>amento. <span class=\"_ _13\"></span>Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _13\"></span>per<span class=\"_ _1c4\"> </span>imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alutate <span class=\"_ _11\"></span>utilizzando <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>liquote <span class=\"_ _0\"></span>fiscali <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>prevede <span class=\"_ _0\"></span>sarann<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>appl<span class=\"_ _0\"></span>icabili <span class=\"_ _0\"></span>nell'esercizio <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>sar\u00e0 realizzata l'attivit\u00e0 <span class=\"_ _3\"></span>o sar\u00e0 <span class=\"_ _3\"></span>estinta la <span class=\"_ _3\"></span>passivit\u00e0 a <span class=\"_ _3\"></span>cui si <span class=\"_ _3\"></span>riferiscono, sulla <span class=\"_ _3\"></span>base delle <span class=\"_ _3\"></span>aliquote fiscali stabilite <span class=\"_ _3\"></span>da provvedimenti in <span class=\"_ _11\"></span>vigore <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>sos<span class=\"_ _0\"></span>tanzialmente <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>vigore <span class=\"_ _11\"></span>all<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>data <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>chiusu<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>dell<span class=\"_ _0\"></span>\u2019esercizio. <span class=\"_ _11\"></span>Le <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>pas<span class=\"_ _0\"></span>sivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>imposte <span class=\"_ _11\"></span>differite<span class=\"_ _0\"></span> sono <span class=\"_ _17\"> </span>compensate <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>presenza <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>diritto <span class=\"_ _17\"> </span>legalmente <span class=\"_ _17\"> </span>eserci<span class=\"_ _0\"></span>tabile <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>compensare <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _17\"> </span>correnti <span class=\"_ _17\"> </span>con <span class=\"_ _17\"> </span>le passivit\u00e0 <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _0\"></span>corrent<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _0\"></span>passivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>imposte <span class=\"_ _11\"></span>differite <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>relative <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>imposte <span class=\"_ _11\"></span>sul <span class=\"_ _0\"></span>reddito <span class=\"_ _11\"></span>applicate dalla <span class=\"_ _3\"></span>medesima <span class=\"_ _3\"></span>autori<span class=\"_ _3\"></span>t\u00e0 <span class=\"_ _3\"></span>fiscale <span class=\"_ _3\"></span>sullo <span class=\"_ _3\"></span>stesso <span class=\"_ _3\"></span>soggetto <span class=\"_ _2\"></span>pass<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>d'imposta <span class=\"_ _3\"></span>o <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>oggetti <span class=\"_ _3\"></span>passivi <span class=\"_ _3\"></span>d'imposta <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>versi <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>intendono regolare <span class=\"_ _1f\"> </span>le <span class=\"_ _16\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _16\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>fiscali <span class=\"_ _1f\"> </span>correnti <span class=\"_ _1f\"> </span>su <span class=\"_ _1f\"> </span>base <span class=\"_ _1f\"> </span>netta, <span class=\"_ _16\"> </span>o <span class=\"_ _1f\"> </span>realizzare <span class=\"_ _1f\"> </span>le <span class=\"_ _1f\"> </span>attivit\u00e0 <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>regolare <span class=\"_ _1f\"> </span>le <span class=\"_ _16\"> </span>pass<span class=\"_ _0\"></span>ivit\u00e0 contemporaneamente.<span class=\"_ _1c4\"> </span>Le <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>imposte <span class=\"_ _11\"></span>differite <span class=\"_ _12\"></span>sono <span class=\"_ _11\"></span>rilevate <span class=\"_ _11\"></span>nella <span class=\"_ _11\"></span>misu<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ui <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>prob<span class=\"_ _0\"></span>abile <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>sia <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>isponibile <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>reddito <span class=\"_ _11\"></span>impon<span class=\"_ _0\"></span>ibile futuro <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ronte <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ossano <span class=\"_ _11\"></span>essere <span class=\"_ _0\"></span>utilizz<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>tali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>attivit\u00e0.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Il <span class=\"_ _11\"></span>valore <span class=\"_ _0\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>poste <span class=\"_ _0\"></span>diff<span class=\"_ _0\"></span>erite <span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>ne <span class=\"_ _0\"></span>rivisto ad <span class=\"_ _11\"></span>ogn<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>chi<span class=\"_ _0\"></span>usura <span class=\"_ _12\"></span>dell\u2019esercizio <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>vien<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>ridotto <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>misura <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>\u00f9 <span class=\"_ _11\"></span>pro<span class=\"_ _0\"></span>babile <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _12\"></span>beneficio<span class=\"_ _0\"></span> fiscale <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>realizzabile. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>ulteriori <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>sul <span class=\"_ _0\"></span>reddito <span class=\"_ _0\"></span>risultanti <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>distribuz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>dividendi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabilizzate nel momento in cui viene <span class=\"_ _0\"></span>rilevata la pass<span class=\"_ _0\"></span>ivit\u00e0 per il pagamento del <span class=\"_ _0\"></span>dividendo. In <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>resenza <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>incertezze <span class=\"_ _12\"></span>nell\u2019a<span class=\"_ _0\"></span>pplicazione <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>normativa <span class=\"_ _12\"></span>fiscale: <span class=\"_ _12\"></span>(i) <span class=\"_ _12\"></span>nei <span class=\"_ _12\"></span>casi <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>ritiene <span class=\"_ _12\"></span>probabile <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>l\u2019a<span class=\"_ _0\"></span>utorit\u00e0 fiscale <span class=\"_ _0\"></span>accetti <span class=\"_ _0\"></span>il t<span class=\"_ _0\"></span>rattamento <span class=\"_ _0\"></span>fiscale <span class=\"_ _0\"></span>incerto, <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>l reddit<span class=\"_ _0\"></span>o (<span class=\"_ _0\"></span>correnti <span class=\"_ _0\"></span>e/o <span class=\"_ _0\"></span>differite) <span class=\"_ _0\"></span>sono det<span class=\"_ _0\"></span>erminate in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione del <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>attamento <span class=\"_ _11\"></span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>plicato <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>prevede <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>applica<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>sede <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ichiaraz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>redditi; <span class=\"_ _11\"></span>(ii) <span class=\"_ _11\"></span>nei <span class=\"_ _11\"></span>casi <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>cui<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i ritiene <span class=\"_ _15\"> </span>non <span class=\"_ _16\"> </span>probabil<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>che <span class=\"_ _16\"> </span>l\u2019a<span class=\"_ _0\"></span>utorit\u00e0 <span class=\"_ _15\"> </span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>acc<span class=\"_ _0\"></span>etti <span class=\"_ _15\"> </span>il <span class=\"_ _15\"> </span>tr<span class=\"_ _0\"></span>atta<span class=\"_ _0\"></span>mento <span class=\"_ _15\"> </span>fisca<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>incerto, <span class=\"_ _16\"> </span>ta<span class=\"_ _0\"></span>le <span class=\"_ _15\"> </span>inc<span class=\"_ _0\"></span>ertezza <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _16\"> </span>rifless<span class=\"_ _0\"></span>a <span class=\"_ _15\"> </span>nella determinazione delle imposte<span class=\"_ _0\"></span> sul reddito (corrent<span class=\"_ _0\"></span>i e/o differite<span class=\"_ _0\"></span>) da rilevare in bila<span class=\"_ _0\"></span>ncio.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs2a3\">Dividendi ricevut<span class=\"_ _0\"></span>i / distribuiti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a4\">I <span class=\"_ _0\"></span>dividendi <span class=\"_ _11\"></span>ricevuti <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>abilizzati <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>conto <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>secondo <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>princip<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>della <span class=\"_ _11\"></span>competen<span class=\"_ _0\"></span>za, <span class=\"_ _0\"></span>ossia <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a5\">cui <span class=\"_ _11\"></span>sorge <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>relativ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iritto <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>edito, <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>delibera <span class=\"_ _11\"></span>ass<span class=\"_ _0\"></span>embleare <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>distr<span class=\"_ _0\"></span>ibuzione <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>dividendi <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _11\"></span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a6\">societ\u00e0 partecipata.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a7\">I <span class=\"_ _17\"> </span>dividendi <span class=\"_ _17\"> </span>distribuiti <span class=\"_ _17\"> </span>son<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>rappresentati <span class=\"_ _17\"> </span>come <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>ovimento <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>patr<span class=\"_ _0\"></span>imonio <span class=\"_ _17\"> </span>netto <span class=\"_ _17\"> </span>nell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>approvat<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2a8\">dall\u2019assemblea deg<span class=\"_ _0\"></span>li azionisti. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs2aa\">Utile per azione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ab\">L\u2019utile <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>azione <span class=\"_ _11\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>calcolato <span class=\"_ _11\"></span>divide<span class=\"_ _0\"></span>ndo <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>risultato<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>netto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rtinenza <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>media <span class=\"_ _11\"></span>ponderata <span class=\"_ _12\"></span>delle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ac\">azioni ordinarie in circol<span class=\"_ _0\"></span>azione durante l<span class=\"_ _0\"></span>\u2019esercizio, escludendo <span class=\"_ _0\"></span>le azioni propr<span class=\"_ _0\"></span>ie. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ad\">L\u2019utile <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>diluit<span class=\"_ _0\"></span>o \u00e8 <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcolato <span class=\"_ _0\"></span>dividendo <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>risultato <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>tinenza <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la m<span class=\"_ _0\"></span>edia <span class=\"_ _0\"></span>ponderata <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>azioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48\">ordinarie i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>circolazione <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>l\u2019eserciz<span class=\"_ _0\"></span>io, esc<span class=\"_ _0\"></span>ludendo le <span class=\"_ _0\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>proprie. <span class=\"_ _0\"></span>Ai <span class=\"_ _0\"></span>fini <span class=\"_ _0\"></span>del ca<span class=\"_ _0\"></span>lcolo <span class=\"_ _0\"></span>dell\u2019utile <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>diluito, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ae\">la <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>edia <span class=\"_ _12\"></span>ponderata <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>ioni <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>circolazione <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>modif<span class=\"_ _0\"></span>icata <span class=\"_ _12\"></span>assumend<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>l\u2019<span class=\"_ _0\"></span>esercizio <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>parte <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>tutti <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>assegnatari <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a\">diritti che potenzialmente hanno effetto diluitivo, <span class=\"_ _3\"></span>ove esistenti, mentre il risultato di pertinenza del <span class=\"_ _3\"></span>Gruppo \u00e8 rettificato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b\">per tener conto di eventua<span class=\"_ _0\"></span>li effetti, al netto<span class=\"_ _0\"></span> delle imposte, de<span class=\"_ _0\"></span>ll\u2019esercizio di detti d<span class=\"_ _0\"></span>iritti. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "Azioni proprie La <span class=\"_ _0\"></span>Societ\u00e0 <span class=\"_ _11\"></span>detiene az<span class=\"_ _0\"></span>ioni <span class=\"_ _0\"></span>propr<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>portafoglio. <span class=\"_ _0\"></span>Le <span class=\"_ _11\"></span>azioni <span class=\"_ _0\"></span>proprie <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>contabilizz<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>secondo <span class=\"_ _11\"></span>i <span class=\"_ _0\"></span>criteri <span class=\"_ _11\"></span>definiti <span class=\"_ _0\"></span>dallo <span class=\"_ _0\"></span>IAS<span class=\"_ _0\"></span> 32, che stabilisce che <span class=\"_ _3\"></span>le azio<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>i proprie devono <span class=\"_ _3\"></span>ess<span class=\"_ _0\"></span>ere dedotte <span class=\"_ _3\"></span>dal patrimonio netto e che non <span class=\"_ _3\"></span>deve essere rilevato <span class=\"_ _3\"></span>alcun utile <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rdita <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>l'acquisto, <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>vendita, <span class=\"_ _12\"></span>l'emissione <span class=\"_ _12\"></span>o <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ancellazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>tal<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>azioni. <span class=\"_ _11\"></span>I<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>rrispettivo <span class=\"_ _12\"></span>pagato <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>icevuto viene <span class=\"_ _12\"></span>rilevato <span class=\"_ _13\"></span>direttam<span class=\"_ _0\"></span>ente <span class=\"_ _12\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>patrimonio <span class=\"_ _13\"></span>netto. <span class=\"_ _12\"></span>La <span class=\"_ _13\"></span>r<span class=\"_ _0\"></span>iserva <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>azioni <span class=\"_ _13\"></span>proprie <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>inclusa <span class=\"_ _13\"></span>alla <span class=\"_ _13\"></span>voce <span class=\"_ _12\"></span>\"altre <span class=\"_ _13\"></span>riserve\" <span class=\"_ _13\"></span>del patrimonio netto.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs2b0\">Settori operativi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b1\">Un settore operativo \u00e8 un<span class=\"_ _0\"></span>a componente di un\u2019ent<span class=\"_ _0\"></span>it\u00e0:  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs2b2\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">che intraprende attivit\u00e0 <span class=\"_ _0\"></span>imprenditoriali gene<span class=\"_ _0\"></span>ratrici di ricavi e <span class=\"_ _0\"></span>di costi (c<span class=\"_ _0\"></span>ompresi ricavi e costi r<span class=\"_ _0\"></span>iguardanti ope<span class=\"_ _0\"></span>razioni </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b3\">con altre componenti de<span class=\"_ _0\"></span>lla medesima entit\u00e0); </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs2b4\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i  cui  risultati  operativi  sono  rivisti  period<span class=\"_ _0\"></span>icamente  dal  pi\u00f9  alto  livello  decisionale  operativo  dell\u2019ent<span class=\"_ _0\"></span>it\u00e0  ai  fini </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b5\">dell\u2019adozione di decision<span class=\"_ _0\"></span>i in merito alle ri<span class=\"_ _0\"></span>sorse da allocare al s<span class=\"_ _0\"></span>ettore e della va<span class=\"_ _0\"></span>lutazione dei risu<span class=\"_ _0\"></span>ltati; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs9e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">per la quale sono dispon<span class=\"_ _0\"></span>ibili informazioni finanz<span class=\"_ _0\"></span>iarie separate.<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4de\">L\u2019informativa <span class=\"_ _11\"></span>relat<span class=\"_ _0\"></span>iva <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>setto<span class=\"_ _0\"></span>ri <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>stata <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>redisposta <span class=\"_ _12\"></span>secondo <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>disposiz<span class=\"_ _0\"></span>ioni <span class=\"_ _11\"></span>dell\u2019IFRS <span class=\"_ _12\"></span>8 <span class=\"_ _11\"></span>\u201cSettori <span class=\"_ _11\"></span>operat<span class=\"_ _0\"></span>ivi\u201d <span class=\"_ _11\"></span>(di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4df\">seguito <span class=\"_ _11\"></span>\u201cIFRS <span class=\"_ _12\"></span>8\u201d), <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>prevedo<span class=\"_ _0\"></span>no <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>presentazione <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>ll\u2019informativ<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>coerente <span class=\"_ _12\"></span>con <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>reportistica<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>prese<span class=\"_ _0\"></span>ntata <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _11\"></span>alto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e0\">livello <span class=\"_ _3\"></span>decisionale <span class=\"_ _3\"></span>operativo <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span>\u2019adozione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>erito <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>risorse <span class=\"_ _3\"></span>da <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>llocare <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>settore <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _3\"></span>valutaz<span class=\"_ _0\"></span>ione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e1\">dei relativi risultati<span class=\"_ _0\"></span>. In particolare, il Gruppo id<span class=\"_ _0\"></span>entifica <span class=\"_ _0\"></span>i seguenti tre segme<span class=\"_ _0\"></span>nti di business operati<span class=\"_ _0\"></span>vi:  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs4e2\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Electrode <span class=\"_ _0\"></span>Technolog<span class=\"_ _0\"></span>ies: <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mprende <span class=\"_ _0\"></span>l\u2019off<span class=\"_ _0\"></span>erta <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>elettrodi <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etallici <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>anodi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>todi) <span class=\"_ _11\"></span>rivestiti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>speci<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>catalizzat<span class=\"_ _0\"></span>ori, </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e3\">componenti di <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span>ettrolizzatori e sistemi, aventi <span class=\"_ _3\"></span>molteplici applicazioni in particolare (i) nei <span class=\"_ _3\"></span>process<span class=\"_ _0\"></span>i di pro<span class=\"_ _3\"></span>duzione di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e4\">cloro e <span class=\"_ _3\"></span>soda caustica; (ii) <span class=\"_ _3\"></span>nel settore <span class=\"_ _3\"></span>dell\u2019elett<span class=\"_ _0\"></span>ronica e <span class=\"_ _3\"></span>nella produzione di componenti <span class=\"_ _3\"></span>per la <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>duzione di <span class=\"_ _3\"></span>batterie </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e5\">al lit<span class=\"_ _0\"></span>io; (iii) <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>raffina<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>metalli non <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>errosi (<span class=\"_ _0\"></span>nichel e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obalto); <span class=\"_ _0\"></span>(iv) <span class=\"_ _0\"></span>nell\u2019industria <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>finitura <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>lvanica; (<span class=\"_ _0\"></span>v) </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e6\">nell\u2019industria <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>cellul<span class=\"_ _0\"></span>osa <span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>cart<span class=\"_ _0\"></span>a; <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(vi) <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>settore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>infrastrutture <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la prevenz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>corrosione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e7\">di strutture in cement<span class=\"_ _0\"></span>o armato e metallo;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs4e8\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Water <span class=\"_ _16\"> </span>Technolog<span class=\"_ _0\"></span>ies: <span class=\"_ _16\"> </span>compr<span class=\"_ _0\"></span>ende <span class=\"_ _16\"> </span>l\u2019offerta <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>nnessa <span class=\"_ _1f\"> </span>ai <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _1f\"> </span>di <span class=\"_ _15\"> </span>tr<span class=\"_ _0\"></span>attamento <span class=\"_ _16\"> </span>acque, <span class=\"_ _1f\"> </span>che <span class=\"_ _16\"> </span>include <span class=\"_ _1f\"> </span>elettrodi, </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4e9\">apparecchiature, <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>impi<span class=\"_ _0\"></span>anti <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>disinfezione <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>iltrazione <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>acque <span class=\"_ _13\"></span>potabili,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ref<span class=\"_ _0\"></span>lue <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>processo; <span class=\"_ _13\"></span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ea\">principali  app<span class=\"_ _0\"></span>licazioni <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>ono  la <span class=\"_ _15\"> </span>disinfezione <span class=\"_ _15\"> </span>delle <span class=\"_ _78\"> </span>pisci<span class=\"_ _0\"></span>ne  resi<span class=\"_ _0\"></span>denziali, <span class=\"_ _78\"> </span>la<span class=\"_ _0\"></span>  disinfez<span class=\"_ _0\"></span>ione <span class=\"_ _78\"> </span>e <span class=\"_ _15\"> </span>filtrazione  d<span class=\"_ _0\"></span>elle  acq<span class=\"_ _0\"></span>ue </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4eb\">municipali, il trattamen<span class=\"_ _0\"></span>to delle acque industrial<span class=\"_ _0\"></span>i e del settore m<span class=\"_ _0\"></span>arino; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs4ec\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Energy <span class=\"_ _0\"></span>Transition: <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prende l\u2019o<span class=\"_ _0\"></span>fferta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>elettrodi (<span class=\"_ _0\"></span>anodi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>catodi), <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lettrolizzatori <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sistemi <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ed\">la <span class=\"_ _15\"> </span>generazione <span class=\"_ _15\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>idrogen<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>oss<span class=\"_ _0\"></span>igeno <span class=\"_ _15\"> </span>tramite<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>processi <span class=\"_ _15\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>elettrolisi <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span>ll\u2019acqua,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>(ii) <span class=\"_ _15\"> </span>per <span class=\"_ _16\"> </span>l\u2019utilizzo <span class=\"_ _15\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>celle <span class=\"_ _15\"> </span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ee\">combustibile <span class=\"_ _17\"> </span>(fuel <span class=\"_ _13\"> </span>ce<span class=\"_ _0\"></span>lls) <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la <span class=\"_ _13\"> </span>ge<span class=\"_ _0\"></span>nerazione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>en<span class=\"_ _0\"></span>ergia <span class=\"_ _17\"> </span>elettrica <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>idrogeno <span class=\"_ _13\"> </span>o <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>altro <span class=\"_ _17\"> </span>vettore <span class=\"_ _17\"> </span>energetico <span class=\"_ _17\"> </span>(es. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ef\">metanolo, ammonia) s<span class=\"_ _0\"></span>enza emissioni di CO2 e (i<span class=\"_ _0\"></span>ii) per l\u2019utilizzo i<span class=\"_ _0\"></span>n batterie a flus<span class=\"_ _0\"></span>so (redox flow b<span class=\"_ _0\"></span>atteries). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f0\">A <span class=\"_ _3\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _3\"></span>segmenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cosiddette <span class=\"_ _3\"></span>Corporate, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>cui <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>interamente <span class=\"_ _3\"></span>allocati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f1\">ai segmenti. </div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "Settori operativi Un settore operativo \u00e8 un<span class=\"_ _0\"></span>a componente di un\u2019ent<span class=\"_ _0\"></span>it\u00e0:  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">che intraprende attivit\u00e0 <span class=\"_ _0\"></span>imprenditoriali gene<span class=\"_ _0\"></span>ratrici di ricavi e <span class=\"_ _0\"></span>di costi (c<span class=\"_ _0\"></span>ompresi ricavi e costi r<span class=\"_ _0\"></span>iguardanti ope<span class=\"_ _0\"></span>razioni </span></span>con altre componenti de<span class=\"_ _0\"></span>lla medesima entit\u00e0); <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i  cui  risultati  operativi  sono  rivisti  period<span class=\"_ _0\"></span>icamente  dal  pi\u00f9  alto  livello  decisionale  operativo  dell\u2019ent<span class=\"_ _0\"></span>it\u00e0  ai  fini </span></span>dell\u2019adozione di decision<span class=\"_ _0\"></span>i in merito alle ri<span class=\"_ _0\"></span>sorse da allocare al s<span class=\"_ _0\"></span>ettore e della va<span class=\"_ _0\"></span>lutazione dei risu<span class=\"_ _0\"></span>ltati; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">per la quale sono dispon<span class=\"_ _0\"></span>ibili informazioni finanz<span class=\"_ _0\"></span>iarie separate.<span class=\"_ _1c4\"> </span></span></span>F. Informativa di settore 37. Informativa di<span class=\"_ _0\"></span> settore L\u2019informativa <span class=\"_ _11\"></span>relat<span class=\"_ _0\"></span>iva <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>setto<span class=\"_ _0\"></span>ri <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>stata <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>redisposta <span class=\"_ _12\"></span>secondo <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>disposiz<span class=\"_ _0\"></span>ioni <span class=\"_ _11\"></span>dell\u2019IFRS <span class=\"_ _12\"></span>8 <span class=\"_ _11\"></span>\u201cSettori <span class=\"_ _11\"></span>operat<span class=\"_ _0\"></span>ivi\u201d <span class=\"_ _11\"></span>(di seguito <span class=\"_ _11\"></span>\u201cIFRS <span class=\"_ _12\"></span>8\u201d), <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>prevedo<span class=\"_ _0\"></span>no <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>presentazione <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>ll\u2019informativ<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>coerente <span class=\"_ _12\"></span>con <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>reportistica<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>prese<span class=\"_ _0\"></span>ntata <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _11\"></span>alto livello <span class=\"_ _3\"></span>decisionale <span class=\"_ _3\"></span>operativo <span class=\"_ _3\"></span>ai <span class=\"_ _3\"></span>fini <span class=\"_ _2\"></span>dell<span class=\"_ _0\"></span>\u2019adozione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>decisioni <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>erito <span class=\"_ _3\"></span>alle <span class=\"_ _3\"></span>risorse <span class=\"_ _3\"></span>da <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>llocare <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>settore <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>della <span class=\"_ _3\"></span>valutaz<span class=\"_ _0\"></span>ione dei relativi risultati<span class=\"_ _0\"></span>. In particolare, il Gruppo id<span class=\"_ _0\"></span>entifica <span class=\"_ _0\"></span>i seguenti tre segme<span class=\"_ _0\"></span>nti di business operati<span class=\"_ _0\"></span>vi:  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Electrode <span class=\"_ _0\"></span>Technolog<span class=\"_ _0\"></span>ies: <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mprende <span class=\"_ _0\"></span>l\u2019off<span class=\"_ _0\"></span>erta <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>elettrodi <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etallici <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>anodi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>todi) <span class=\"_ _11\"></span>rivestiti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>speci<span class=\"_ _0\"></span>ali <span class=\"_ _0\"></span>catalizzat<span class=\"_ _0\"></span>ori, </span></span>componenti di <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span>ettrolizzatori e sistemi, aventi <span class=\"_ _3\"></span>molteplici applicazioni in particolare (i) nei <span class=\"_ _3\"></span>process<span class=\"_ _0\"></span>i di pro<span class=\"_ _3\"></span>duzione di cloro e <span class=\"_ _3\"></span>soda caustica; (ii) <span class=\"_ _3\"></span>nel settore <span class=\"_ _3\"></span>dell\u2019elett<span class=\"_ _0\"></span>ronica e <span class=\"_ _3\"></span>nella produzione di componenti <span class=\"_ _3\"></span>per la <span class=\"_ _3\"></span>pro<span class=\"_ _0\"></span>duzione di <span class=\"_ _3\"></span>batterie al lit<span class=\"_ _0\"></span>io; (iii) <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>raffina<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>metalli non <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>errosi (<span class=\"_ _0\"></span>nichel e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>obalto); <span class=\"_ _0\"></span>(iv) <span class=\"_ _0\"></span>nell\u2019industria <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>finitura <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>lvanica; (<span class=\"_ _0\"></span>v) nell\u2019industria <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>cellul<span class=\"_ _0\"></span>osa <span class=\"_ _0\"></span>e della <span class=\"_ _0\"></span>cart<span class=\"_ _0\"></span>a; <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>(vi) <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>settore <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>infrastrutture <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la prevenz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>corrosione di strutture in cement<span class=\"_ _0\"></span>o armato e metallo;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Water <span class=\"_ _16\"> </span>Technolog<span class=\"_ _0\"></span>ies: <span class=\"_ _16\"> </span>compr<span class=\"_ _0\"></span>ende <span class=\"_ _16\"> </span>l\u2019offerta <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>nnessa <span class=\"_ _1f\"> </span>ai <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _1f\"> </span>di <span class=\"_ _15\"> </span>tr<span class=\"_ _0\"></span>attamento <span class=\"_ _16\"> </span>acque, <span class=\"_ _1f\"> </span>che <span class=\"_ _16\"> </span>include <span class=\"_ _1f\"> </span>elettrodi, </span></span>apparecchiature, <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>impi<span class=\"_ _0\"></span>anti <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>disinfezione <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>iltrazione <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>acque <span class=\"_ _13\"></span>potabili,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ref<span class=\"_ _0\"></span>lue <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>processo; <span class=\"_ _13\"></span>le principali  app<span class=\"_ _0\"></span>licazioni <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>ono  la <span class=\"_ _15\"> </span>disinfezione <span class=\"_ _15\"> </span>delle <span class=\"_ _78\"> </span>pisci<span class=\"_ _0\"></span>ne  resi<span class=\"_ _0\"></span>denziali, <span class=\"_ _78\"> </span>la<span class=\"_ _0\"></span>  disinfez<span class=\"_ _0\"></span>ione <span class=\"_ _78\"> </span>e <span class=\"_ _15\"> </span>filtrazione  d<span class=\"_ _0\"></span>elle  acq<span class=\"_ _0\"></span>ue municipali, il trattamen<span class=\"_ _0\"></span>to delle acque industrial<span class=\"_ _0\"></span>i e del settore m<span class=\"_ _0\"></span>arino; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Energy <span class=\"_ _0\"></span>Transition: <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prende l\u2019o<span class=\"_ _0\"></span>fferta <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>elettrodi (<span class=\"_ _0\"></span>anodi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>catodi), <span class=\"_ _0\"></span>componenti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lettrolizzatori <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sistemi <span class=\"_ _0\"></span>(i) <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> </span></span>la <span class=\"_ _15\"> </span>generazione <span class=\"_ _15\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>idrogen<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>e <span class=\"_ _15\"> </span>oss<span class=\"_ _0\"></span>igeno <span class=\"_ _15\"> </span>tramite<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>processi <span class=\"_ _15\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>elettrolisi <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span>ll\u2019acqua,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>(ii) <span class=\"_ _15\"> </span>per <span class=\"_ _16\"> </span>l\u2019utilizzo <span class=\"_ _15\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>celle <span class=\"_ _15\"> </span>a combustibile <span class=\"_ _17\"> </span>(fuel <span class=\"_ _13\"> </span>ce<span class=\"_ _0\"></span>lls) <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>la <span class=\"_ _13\"> </span>ge<span class=\"_ _0\"></span>nerazione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>en<span class=\"_ _0\"></span>ergia <span class=\"_ _17\"> </span>elettrica <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>idrogeno <span class=\"_ _13\"> </span>o <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>altro <span class=\"_ _17\"> </span>vettore <span class=\"_ _17\"> </span>energetico <span class=\"_ _17\"> </span>(es. metanolo, ammonia) s<span class=\"_ _0\"></span>enza emissioni di CO2 e (i<span class=\"_ _0\"></span>ii) per l\u2019utilizzo i<span class=\"_ _0\"></span>n batterie a flus<span class=\"_ _0\"></span>so (redox flow b<span class=\"_ _0\"></span>atteries). A <span class=\"_ _3\"></span>supporto <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ali <span class=\"_ _3\"></span>segmenti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>presenti <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>ttivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cosiddette <span class=\"_ _3\"></span>Corporate, <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>cui <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>interamente <span class=\"_ _3\"></span>allocati ai segmenti. Le seguenti tabelle illustr<span class=\"_ _0\"></span>ano le informazioni econo<span class=\"_ _0\"></span>miche per s<span class=\"_ _0\"></span>egmento di business per gli ese<span class=\"_ _0\"></span>rcizi 2025 e 2024.<div class=\"gs1b\"><table class=\"s w48d h288\" id=\"_21e25741-6d6c-4fcd-8075-7fbb8a21a739\"><tr><td></td><td></td><td></td><td class=\"t m0 x292 hb y1f33 ff1 fs6 fc1d sc0 ls0 ws0\">Al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x28c hb y1f34 ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td><td class=\"t m0 x376 hb y1f34 ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td><td></td><td class=\"t m0 x278 hb y1f34 ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td></tr><tr><td></td><td class=\"t m0 x438 hb y1f35 ff1 fs6 fc1d sc0 ls0 ws0\">Totale Gruppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x571 hb y1f35 ff1 fs6 fc1d sc0 ls0 ws0\">Electrode </td><td></td><td class=\"t m0 x5b3 hb y1f35 ff1 fs6 fc1d sc0 ls0 ws0\">Water </td><td class=\"t m0 x23c hb y1f35 ff1 fs6 fc1d sc0 ls0 ws0\">Energy </td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 hb y1f36 ff1 fs6 fc1d sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1f36 ff1 fs6 fc1d sc0 ls0 ws0\" colspan=\"2\">Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 h7 y1f36 ff1 fs6 fc1d sc0 ls0 ws0\">Transition<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c h1a y1f37 ff3 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _190\"> </span><span class=\"sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f38 ff1 fs6 fc2 sc2 ls0 ws0\">Totale Ricavi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f38 ff1 fs6 fc2 sc2 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f38 ff1 fs6 fc2 sc2 ls0 ws0\">437.050<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1f38 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\">325.965<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1f38 ff1 fs6 fc2 sc2 ls0 ws0\">111.942<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f39 ff1 fs6 fc2 sc0 ls0 ws0\">Royalties e commissioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b6 hb y1f39 ff1 fs6 fc2 sc2 ls0 ws0\">(8.906)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f39 ff1 fs6 fc2 sc0 ls0 ws0\">(3.590)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x5b7 hb y1f39 ff1 fs6 fc2 sc0 ls0 ws0\">(5.095)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1f39 ff1 fs6 fc2 sc0 ls0 ws0\">(221)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f3a ff1 fs6 fc2 sc0 ls0 ws0\">Costo del venduto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bd hb y1f3a ff1 fs6 fc2 sc2 ls0 ws0\">(562.394)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x571 hb y1f3a ff1 fs6 fc2 sc0 ls0 ws0\">(291.927)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1f3a ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">(193.911)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1f3a ff1 fs6 fc2 sc0 ls0 ws0\">(76.556)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f3b ff1 fs6 fc2 sc0 ls0 ws0\">Costi di vendita<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f3b ff1 fs6 fc2 sc2 ls0 ws0\">(31.917)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f3b ff1 fs6 fc2 sc0 ls0 ws0\">(10.608)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x329 hb y1f3b ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">(18.956)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f3b ff1 fs6 fc2 sc0 ls0 ws0\">(2.353)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f3c ff1 fs6 fc2 sc0 ls0 ws0\">Costi generali ed ammini<span class=\"_ _0\"></span>strativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f3c ff1 fs6 fc2 sc2 ls0 ws0\">(52.079)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f3c ff1 fs6 fc2 sc0 ls0 ws0\">(22.324)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x329 hb y1f3c ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">(23.379)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f3c ff1 fs6 fc2 sc0 ls0 ws0\">(6.376)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f3d ff1 fs6 fc2 sc0 ls0 ws0\">Costi di ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f3d ff1 fs6 fc2 sc2 ls0 ws0\">(14.499)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f3d ff1 fs6 fc2 sc0 ls0 ws0\">(4.911)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x5b7 hb y1f3d ff1 fs6 fc2 sc0 ls0 ws0\">(2.345)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f3d ff1 fs6 fc2 sc0 ls0 ws0\">(7.243)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f3e ff1 fs6 fc2 sc0 ls0 ws0\">Altri (costi) e ricavi<span class=\"_ _0\"></span> operativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x224 hb y1f3e ff1 fs6 fc2 sc2 ls0 ws0\">906<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x2a0 hb y1f3e ff1 fs6 fc2 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1f3e ff1 fs6 fc2 sc0 ls0 ws0\">(1.622)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1f3e ff1 fs6 fc2 sc0 ls0 ws0\">2.521<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f3f ff1 fs6 fc2 sc0 ls0 ws0\">Allocazione costi Corporate ai<span class=\"_ _0\"></span> segmenti di Business<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f3f ff1 fs6 fc2 sc2 ls0 ws0\">(41.942)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f3f ff1 fs6 fc2 sc0 ls0 ws0\">(18.322)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x329 hb y1f3f ff1 fs6 fc2 sc0 ls0 ws0\">(17.055)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f3f ff1 fs6 fc2 sc0 ls0 ws0\">(6.565)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f40 ff1 fs6 fc2 sc2 ls0 ws0\">EBITDA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f40 ff1 fs6 fc2 sc2 ls0 ws0\">164.126<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f40 ff1 fs6 fc2 sc2 ls0 ws0\">85.375<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x5b8 hb y1f40 ff1 fs6 fc2 sc2 ls0 ws0\">63.602<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f40 ff1 fs6 fc2 sc2 ls0 ws0\">15.149<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f41 ff1 fs6 fc2 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f41 ff1 fs6 fc2 sc2 ls0 ws0\">(35.595)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f42 ff1 fs6 fc2 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x224 hb y1f42 ff1 fs6 fc2 sc2 ls0 ws0\">291<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f43 ff1 fs6 fc2 sc2 ls0 ws0\">Risultato operati<span class=\"_ _0\"></span>vo - EBIT<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f43 ff1 fs6 fc2 sc2 ls0 ws0\">128.822<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f44 ff1 fs6 fc2 sc0 ls0 ws0\">Quota di risultato di<span class=\"_ _0\"></span> partecipazioni contabilizzate con il </td><td class=\"t m0 x5b6 h7 y1f45 ff1 fs6 fc2 sc2 ls0 ws0\">(1.893)<span class=\"ff2 fs4 sc0\"> <span class=\"_ _a2\"> </span></span><span class=\"sc0\"> <span class=\"_ _7b\"> </span> <span class=\"_ _103\"> </span> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1f46 ff1 fs6 fc2 sc0 ls0 ws0\">metodo del patrimonio netto<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f47 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f47 ff1 fs6 fc2 sc2 ls0 ws0\">20.397<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f48 ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f48 ff1 fs6 fc2 sc2 ls0 ws0\">(28.677)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f49 ff1 fs6 fc2 sc2 ls0 ws0\">Risultato pri<span class=\"_ _0\"></span>ma delle imposte<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f49 ff1 fs6 fc2 sc2 ls0 ws0\">118.649<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f4a ff1 fs6 fc2 sc0 ls0 ws0\">Imposte sul reddito di periodo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f4a ff1 fs6 fc2 sc2 ls0 ws0\">(35.920)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f4b ff1 fs6 fc2 sc2 ls0 ws0\">Utile/ (Perdit<span class=\"_ _0\"></span>a) di periodo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f4b ff1 fs6 fc2 sc2 ls0 ws0\">82.729</td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"gs4f3\"><table class=\"s w48d h289\" id=\"_25224b07-eb1e-4199-93d7-0cd9d761ef9a\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1f4c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _191\"> </span><span class=\"fc1d\">Al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x28c hb y1f4d ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td><td class=\"t m0 x376 hb y1f4d ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td><td class=\"t m0 x278 hb y1f4d ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td></tr><tr><td></td><td class=\"t m0 x438 hb y1f4e ff1 fs6 fc1d sc0 ls0 ws0\">Totale Gruppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x571 hb y1f4e ff1 fs6 fc1d sc0 ls0 ws0\">Electrode </td><td class=\"t m0 x5b3 hb y1f4e ff1 fs6 fc1d sc0 ls0 ws0\">Water </td><td class=\"t m0 x23c hb y1f4e ff1 fs6 fc1d sc0 ls0 ws0\">Energy </td></tr><tr><td></td><td></td><td class=\"t m0 x5b4 hb y1f4f ff1 fs6 fc1d sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1f4f ff1 fs6 fc1d sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 h7 y1f4f ff1 fs6 fc1d sc0 ls0 ws0\">Transition<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x21c h1a y1f50 ff3 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _190\"> </span><span class=\"sc0\">(In migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f51 ff1 fs6 fc2 sc2 ls0 ws0\">Totale Ricavi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f51 ff1 fs6 fc2 sc2 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f51 ff1 fs6 fc2 sc2 ls0 ws0\">453.265<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1f51 ff1 fs6 fc2 sc2 ls0 ws0\">304.173<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1f51 ff1 fs6 fc2 sc2 ls0 ws0\">105.175<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f52 ff1 fs6 fc2 sc0 ls0 ws0\">Royalties e commissioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b6 hb y1f52 ff1 fs6 fc2 sc2 ls0 ws0\">(9.281)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f52 ff1 fs6 fc2 sc0 ls0 ws0\">(5.396)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1f52 ff1 fs6 fc2 sc0 ls0 ws0\">(3.663)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1f52 ff1 fs6 fc2 sc0 ls0 ws0\">(222)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f53 ff1 fs6 fc2 sc0 ls0 ws0\">Costo del venduto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bd hb y1f53 ff1 fs6 fc2 sc2 ls0 ws0\">(574.929)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x571 hb y1f53 ff1 fs6 fc2 sc0 ls0 ws0\">(298.792)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1f53 ff1 fs6 fc2 sc0 ls0 ws0\">(196.495)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1f53 ff1 fs6 fc2 sc0 ls0 ws0\">(79.642)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f54 ff1 fs6 fc2 sc0 ls0 ws0\">Costi di vendita<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f54 ff1 fs6 fc2 sc2 ls0 ws0\">(31.841)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f54 ff1 fs6 fc2 sc0 ls0 ws0\">(9.951)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x329 hb y1f54 ff1 fs6 fc2 sc0 ls0 ws0\">(19.617)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f54 ff1 fs6 fc2 sc0 ls0 ws0\">(2.273)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f55 ff1 fs6 fc2 sc0 ls0 ws0\">Costi generali ed ammini<span class=\"_ _0\"></span>strativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f55 ff1 fs6 fc2 sc2 ls0 ws0\">(50.605)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f55 ff1 fs6 fc2 sc0 ls0 ws0\">(21.012)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x329 hb y1f55 ff1 fs6 fc2 sc0 ls0 ws0\">(24.016)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f55 ff1 fs6 fc2 sc0 ls0 ws0\">(5.577)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f56 ff1 fs6 fc2 sc0 ls0 ws0\">Costi di ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f56 ff1 fs6 fc2 sc2 ls0 ws0\">(14.810)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f56 ff1 fs6 fc2 sc0 ls0 ws0\">(3.119)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1f56 ff1 fs6 fc2 sc0 ls0 ws0\">(1.068)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1f56 ff1 fs6 fc2 sc0 ls0 ws0\">(10.623)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f57 ff1 fs6 fc2 sc0 ls0 ws0\">Altri (costi) e ricavi<span class=\"_ _0\"></span> operativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1f57 ff1 fs6 fc2 sc2 ls0 ws0\">6.381<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x292 hb y1f57 ff1 fs6 fc2 sc0 ls0 ws0\">(318)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b3 hb y1f57 ff1 fs6 fc2 sc0 ls0 ws0\">3.555<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1f57 ff1 fs6 fc2 sc0 ls0 ws0\">3.144<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f58 ff1 fs6 fc2 sc0 ls0 ws0\">Allocazione costi Corporate ai<span class=\"_ _0\"></span> segmenti di Business<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f58 ff1 fs6 fc2 sc2 ls0 ws0\">(35.732)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f58 ff1 fs6 fc2 sc0 ls0 ws0\">(17.863)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x329 hb y1f58 ff1 fs6 fc2 sc0 ls0 ws0\">(13.388)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1f58 ff1 fs6 fc2 sc0 ls0 ws0\">(4.481)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f59 ff1 fs6 fc2 sc2 ls0 ws0\">EBITDA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f59 ff1 fs6 fc2 sc2 ls0 ws0\">151.796<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f59 ff1 fs6 fc2 sc2 ls0 ws0\">96.814<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b8 hb y1f59 ff1 fs6 fc2 sc2 ls0 ws0\">49.481<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1f59 ff1 fs6 fc2 sc2 ls0 ws0\">5.501<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f5a ff1 fs6 fc2 sc0 ls0 ws0\">Ammortamenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f5a ff1 fs6 fc2 sc2 ls0 ws0\">(34.300)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f5b ff1 fs6 fc2 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1f5b ff1 fs6 fc2 sc2 ls0 ws0\">(940)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f5c ff1 fs6 fc2 sc2 ls0 ws0\">Risultato operati<span class=\"_ _0\"></span>vo \u2013 EBIT<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f5c ff1 fs6 fc2 sc2 ls0 ws0\">116.556<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f5d ff1 fs6 fc2 sc0 ls0 ws0\">Quota di risultato di<span class=\"_ _0\"></span> partecipazioni contabilizzate con il </td><td class=\"t m0 x5b9 h7 y1f5e ff1 fs6 fc2 sc2 ls0 ws0\">4.579<span class=\"ff2 fs4 sc0\"> <span class=\"_ _192\"> </span></span><span class=\"sc0\"> <span class=\"_ _7b\"> </span> <span class=\"_ _103\"> </span> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1f5f ff1 fs6 fc2 sc0 ls0 ws0\">metodo del patrimonio netto<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f60 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f60 ff1 fs6 fc2 sc2 ls0 ws0\">21.096<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f61 ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f61 ff1 fs6 fc2 sc2 ls0 ws0\">(24.468)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f62 ff1 fs6 fc2 sc2 ls0 ws0\">Risultato pri<span class=\"_ _0\"></span>ma delle imposte<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f62 ff1 fs6 fc2 sc2 ls0 ws0\">117.763<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f63 ff1 fs6 fc2 sc0 ls0 ws0\">Imposte sul reddito di esercizio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f63 ff1 fs6 fc2 sc2 ls0 ws0\">(34.451)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f64 ff1 fs6 fc2 sc2 ls0 ws0\">Utile/(Perdi<span class=\"_ _0\"></span>ta) di periodo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f64 ff1 fs6 fc2 sc2 ls0 ws0\">83.312<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f5\">La seguente tabella <span class=\"_ _0\"></span>illustra gli investime<span class=\"_ _0\"></span>nti per segmento di bus<span class=\"_ _0\"></span>iness per gli esercizi<span class=\"_ _0\"></span> chiusi al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024:<span class=\"_ _0\"></span> </div><div class=\"gs4f6\"><table class=\"s w48e h28a\" id=\"_50636e9c-545a-40a0-b73f-825d1ea5922e\"><tr><td></td><td></td><td class=\"t m0 x2a6 hb y1f65 ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td><td class=\"t m0 x5ba hb y1f65 ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td><td class=\"t m0 x310 hb y1f65 ff1 fs6 fc1d sc0 ls0 ws0\">Segmento </td><td></td></tr><tr><td></td><td class=\"t m0 x29b hb y1f66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _117\"> </span><span class=\"fc1d\">Totale Gruppo<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x25b hb y1f66 ff1 fs6 fc1d sc0 ls0 ws0\">Electrode </td><td class=\"t m0 x57c hb y1f66 ff1 fs6 fc1d sc0 ls0 ws0\">Water </td><td class=\"t m0 x5b7 hb y1f66 ff1 fs6 fc1d sc0 ls0 ws0\">Energy </td><td class=\"t m0 x53b h7 y1f66 ff1 fs6 fc1d sc0 ls0 ws0\">Non allocati<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x2ae hb y1f67 ff1 fs6 fc1d sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x293 hb y1f67 ff1 fs6 fc1d sc0 ls0 ws0\">Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 h7 y1f67 ff1 fs6 fc1d sc0 ls0 ws0\">Transition<span class=\"ff2 fs4 fc2\"> </span></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x29b hb y1f68 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _193\"> </span><span class=\"ff3\"> <span class=\"_ _d5\"> </span>(In migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ee2 ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio 2025<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1f69 w48f h223\"><div class=\"t m0 x238 hb y1a2c ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i</div><div class=\"t m0 x5bb hf y1e44 ff1 fsa fc2 sc0 ls0 ws0\">(*)<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x5bc hb y1ee3 ff1 fs6 fc2 sc0 ls0 ws0\">66.108<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b6 hb y1ee3 ff1 fs6 fc2 sc0 ls0 ws0\">34.480<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5a1 hb y1ee3 ff1 fs6 fc2 sc0 ls0 ws0\">3.732<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1ee3 ff1 fs6 fc2 sc0 ls0 ws0\">26.035<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1ee3 ff1 fs6 fc2 sc0 ls0 ws0\">1.861<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f6a ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5bd hb y1f6a ff1 fs6 fc2 sc0 ls0 ws0\">7.175<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30e hb y1f6a ff1 fs6 fc2 sc0 ls0 ws0\">1.279<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5a1 hb y1f6a ff1 fs6 fc2 sc0 ls0 ws0\">2.673<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42b hb y1f6a ff1 fs6 fc2 sc0 ls0 ws0\">729<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1f6a ff1 fs6 fc2 sc0 ls0 ws0\">2.494<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f6b ff1 fs6 fc2 sc0 ls0 ws0\">Totale investimenti 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5bc hb y1f6b ff1 fs6 fc2 sc0 ls0 ws0\">73.283<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b6 hb y1f6b ff1 fs6 fc2 sc0 ls0 ws0\">35.759<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5a1 hb y1f6b ff1 fs6 fc2 sc0 ls0 ws0\">6.405<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1f6b ff1 fs6 fc2 sc0 ls0 ws0\">26.764<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1f6b ff1 fs6 fc2 sc0 ls0 ws0\">4.355<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f6c ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio 2024<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x254 y1f6d w48f h223\"><div class=\"t m0 x238 hb y1a2c ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i</div><div class=\"t m0 x5bb hf y1e44 ff1 fsa fc2 sc0 ls0 ws0\">(*)<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x5bc hb y1ee8 ff1 fs6 fc2 sc0 ls0 ws0\">59.188<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b6 hb y1ee8 ff1 fs6 fc2 sc0 ls0 ws0\">28.125<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5a1 hb y1ee8 ff1 fs6 fc2 sc0 ls0 ws0\">2.198<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1ee8 ff1 fs6 fc2 sc0 ls0 ws0\">27.786<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1ee8 ff1 fs6 fc2 sc0 ls0 ws0\">1.079<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5bd hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">4.679<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30e hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">1.872<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5a1 hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">2.459<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42b hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">327<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38c hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">21<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">Totale investimenti 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5bc hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">63.867<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b6 hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">29.997<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5a1 hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">4.657<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">28.113<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">1.100<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs7 fc0 sc0 ls0 ws0 gs4f7\">(*) Non include gli in<span class=\"_ _3\"></span>crementi relativi ai diritti di utilizzo di <span class=\"_ _3\"></span>immobili, impianti e macchin<span class=\"_ _3\"></span>ari.<span class=\"fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f8\">In accordo con <span class=\"_ _3\"></span>quanto previsto dall\u2019IFRS 8, paragrafo 34, si <span class=\"_ _3\"></span>precisa inoltre che per gli <span class=\"_ _3\"></span>esercizi chiusi al 31 <span class=\"_ _3\"></span>dicembre 2025 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4f9\">e <span class=\"_ _12\"></span>2024 <span class=\"_ _12\"></span>vi <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>unico <span class=\"_ _12\"></span>cliente <span class=\"_ _13\"></span>(tk <span class=\"_ _12\"></span>nucera) <span class=\"_ _13\"></span>afferente <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>segm<span class=\"_ _0\"></span>enti <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>business <span class=\"_ _13\"></span>Electrode <span class=\"_ _12\"></span>Technol<span class=\"_ _0\"></span>ogies <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>business<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>Energy<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fa\">Transition che <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>generato ricavi superiori <span class=\"_ _3\"></span>al 1<span class=\"_ _3\"></span>0% del <span class=\"_ _3\"></span>totale, pari <span class=\"_ _3\"></span>rispettivamente a <span class=\"_ _3\"></span>Euro <span class=\"fs6 fc2\">224.532 <span class=\"_ _3\"></span><span class=\"fs0 fc0\">migliaia e <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>215.815<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fb\">migliaia. Per magg<span class=\"_ _0\"></span>iori dettagli si rimanda a<span class=\"_ _0\"></span>lla nota 38.<span class=\"fs7\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fc\">La <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>seguito <span class=\"_ _3\"></span>riporta <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>correnti, <span class=\"_ _3\"></span>diverse <span class=\"_ _3\"></span>dalle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>e dal<span class=\"_ _3\"></span>le at<span class=\"_ _3\"></span>tivit\u00e0 per <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>anticipate, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4fd\">per area geografica al 31 d<span class=\"_ _0\"></span>icembre 2025 e 2024 <span class=\"_ _0\"></span>allocate sulla b<span class=\"_ _0\"></span>ase del paese in cui son<span class=\"_ _0\"></span>o localizzate le atti<span class=\"_ _0\"></span>vit\u00e0 stesse. </div><div class=\"gs4fe\"><table class=\"s w490 h28b\" id=\"_398c9369-8a0d-40fe-b81d-c6b7e6b9bcb8\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1f6e ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _f3\"> </span><span class=\"fc1d\">Al 31 Dice<span class=\"_ _0\"></span>mbre 2025</span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x5be h7 y1f6f ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _194\"> </span><span class=\"fc1d\">Italia</span><span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x366 hb y1f70 ff1 fs6 fc1d sc0 ls0 ws0\">EMEIA, esclusa </td><td class=\"c n x5bf y1f71 w491 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">APAC<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c0 y1f71 w492 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">AMS<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c1 y1f71 w493 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x30e h7 y1f72 ff1 fs6 fc1d sc0 ls0 ws0\">Italia<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x21c hb y1f73 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _195\"> </span><span class=\"ff3\">(in Euro migliaia)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x254 y1f74 w43a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c2 y1f74 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">7.074<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c3 y1f74 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5.157<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c4 y1f74 w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">10.408<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c5 y1f74 w494 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">78.788<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c6 y1f74 w48c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">101.427<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1f75 w495 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c7 y1f75 w331 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">105.086<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c8 y1f75 w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">59.678<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c9 y1f75 w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">75.418<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5ca y1f75 w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">75.370<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5cb y1f75 w32f h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">315.55<span class=\"_ _0\"></span>2<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1f76 w496 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5cc y1f76 w497 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">3.663<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5cd y1f76 w30b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">71<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5ce y1f76 w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">902<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5cf y1f76 w478 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">193<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d0 y1f76 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1f77 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5d1 hb y1f77 ff1 fs6 fc2 sc2 ls0 ws0\">115.823<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f77 ff1 fs6 fc2 sc2 ls0 ws0\">64.906<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f77 ff1 fs6 fc2 sc2 ls0 ws0\">86.728<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f77 ff1 fs6 fc2 sc2 ls0 ws0\">154.351<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1f77 ff1 fs6 fc2 sc2 ls0 ws0\">421.808</td></tr></table></div><div class=\"gs1b\"><table class=\"s w498 h28c\" id=\"_5a1f90b9-222c-4ea8-adfc-fa7ffabca62a\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1f78 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _f3\"> </span><span class=\"fc1d\">Al 31 D<span class=\"_ _0\"></span>icembre 2024</span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x5be h7 y1f79 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _194\"> </span><span class=\"fc1d\">Italia<span class=\"ff2 fs4 fc2\"> </span></span></td><td class=\"t m0 x366 hb y1f7a ff1 fs6 fc1d sc0 ls0 ws0\">EMEIA, esclusa </td><td class=\"c n x5bf y1f7b w491 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">APAC<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c0 y1f7b w492 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">AMS<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c1 y1f7b w493 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x30e h7 y1f7c ff1 fs6 fc1d sc0 ls0 ws0\">Italia<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x21c hb y1f7d ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _195\"> </span><span class=\"ff3\">(in Euro migl<span class=\"_ _0\"></span>iaia)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x254 y1dc7 w43a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5c2 y1dc7 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">4.978<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d2 y1dc7 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5.740<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d3 y1dc7 w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">13.238<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d4 y1dc7 w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">92.003<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d5 y1dc7 w48c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">115.959<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1f7e w495 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d6 y1f7e w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">68.954<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d7 y1f7e w499 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">61.646<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d8 y1f7e w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">85.182<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5d9 y1f7e w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">76.002<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5da y1f7e w34c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">291.784<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dca w496 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5cc y1dca w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5.649<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5db y1dca w30b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">70<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5dc y1dca w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.001<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5dd y1dca w318 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">83<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5de y1dca w497 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">6.803<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1f7f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5df hb y1f7f ff1 fs6 fc2 sc2 ls0 ws0\">79.581<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1f7f ff1 fs6 fc2 sc2 ls0 ws0\">67.456<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x32f hb y1f7f ff1 fs6 fc2 sc2 ls0 ws0\">99.421<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f7f ff1 fs6 fc2 sc2 ls0 ws0\">168.088<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1f7f ff1 fs6 fc2 sc2 ls0 ws0\">414.546</td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs2b7\">Stime e assunzioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b8\">La <span class=\"_ _11\"></span>pred<span class=\"_ _0\"></span>isposizione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _11\"></span>bi<span class=\"_ _0\"></span>lanci <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ichiede <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>amministratori <span class=\"_ _12\"></span>l\u2019applicazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipi <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>metodologie <span class=\"_ _12\"></span>contabili<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2b9\">che, <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>talune <span class=\"_ _13\"></span>circost<span class=\"_ _0\"></span>anze, <span class=\"_ _12\"></span>si <span class=\"_ _13\"></span>fo<span class=\"_ _0\"></span>ndano <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alutazioni <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>stime <span class=\"_ _13\"></span>difficili <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>oggettive, <span class=\"_ _13\"></span>basate <span class=\"_ _13\"></span>sull\u2019e<span class=\"_ _0\"></span>sperienza <span class=\"_ _13\"></span>storica <span class=\"_ _13\"></span>e <span class=\"_ _12\"></span>su<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ba\">assunzioni che sono di volt<span class=\"_ _0\"></span>a in volta conside<span class=\"_ _0\"></span>rate ragionevoli e r<span class=\"_ _0\"></span>ealistiche in f<span class=\"_ _0\"></span>unzione delle relat<span class=\"_ _0\"></span>ive circostanze. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bb\">L\u2019applicazione <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>stime <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>assunzioni <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>nfluenza <span class=\"_ _12\"></span>gli <span class=\"_ _12\"></span>importi <span class=\"_ _12\"></span>riportati <span class=\"_ _11\"></span>ne<span class=\"_ _0\"></span>gli <span class=\"_ _12\"></span>schemi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>bilancio, <span class=\"_ _12\"></span>quali <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _12\"></span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bc\">situazione <span class=\"_ _12\"></span>patrimonia<span class=\"_ _0\"></span>le-finanziaria, <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>conomico, <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>economico <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo, <span class=\"_ _12\"></span>il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bd\">rendiconto <span class=\"_ _3\"></span>finanziario, <span class=\"_ _3\"></span>nonch\u00e9 <span class=\"_ _3\"></span>l\u2019informativa <span class=\"_ _3\"></span>fornita. <span class=\"_ _3\"></span>I <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>isultati <span class=\"_ _3\"></span>finali <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>poste <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>bi<span class=\"_ _0\"></span>lancio <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>uali <span class=\"_ _3\"></span>sono <span class=\"_ _3\"></span>state <span class=\"_ _3\"></span>utilizzate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2be\">le suddette stime e assunzioni, potrebbero differire, anche significativamente<span class=\"_ _0\"></span>, da <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>uelli riportati nei bilanci che rilevano </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2bf\">gli <span class=\"_ _17\"> </span>eff<span class=\"_ _0\"></span>etti <span class=\"_ _14\"> </span>del <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>anifestarsi  dell\u2019evento <span class=\"_ _17\"> </span>ogg<span class=\"_ _0\"></span>etto <span class=\"_ _14\"> </span>di <span class=\"_ _14\"> </span>stima, <span class=\"_ _14\"> </span>a <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>usa  dell\u2019i<span class=\"_ _3\"></span>ncerte<span class=\"_ _0\"></span>zza <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>caratterizza  le <span class=\"_ _17\"> </span>assunzioni  e <span class=\"_ _17\"> </span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c0\">condizioni sulle quali si b<span class=\"_ _0\"></span>asano le stim<span class=\"_ _0\"></span>e. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c1\">Le aree <span class=\"_ _3\"></span>che richiedono pi\u00f9 di al<span class=\"_ _3\"></span>tre una maggiore soggettivit\u00e0 da parte <span class=\"_ _3\"></span>degli amministratori nell\u2019elaborazione delle stime </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c2\">e <span class=\"_ _3\"></span>per <span class=\"_ _2\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>quali <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>cambiamento <span class=\"_ _3\"></span>nelle <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>dizioni <span class=\"_ _3\"></span>sottostanti l<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>assunzioni <span class=\"_ _3\"></span>utilizzate <span class=\"_ _3\"></span>potrebbe <span class=\"_ _3\"></span>avere u<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>impatto <span class=\"_ _3\"></span>significativo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c3\">sui risultati finanziari de<span class=\"_ _0\"></span>l Gruppo s<span class=\"_ _0\"></span>ono le seguenti: </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c4\">a)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>Riduzione <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>valore <span class=\"_ _13\"></span>degli <span class=\"_ _12\"></span>immobili, <span class=\"_ _12\"></span>impi<span class=\"_ _0\"></span>anti <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _12\"></span>immateria<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>vita <span class=\"_ _12\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _12\"></span>definita: <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>immobili,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c5\">impianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinar<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _11\"></span>immateriali <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>vita <span class=\"_ _0\"></span>utile <span class=\"_ _11\"></span>definita <span class=\"_ _11\"></span>sono <span class=\"_ _0\"></span>oggetto <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ifica <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>fine <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>accertare <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c6\">sia verificata <span class=\"_ _3\"></span>una perdita <span class=\"_ _3\"></span>di valore quan<span class=\"_ _3\"></span>do sussistono indicatori che <span class=\"_ _3\"></span>facciano prevedere <span class=\"_ _3\"></span>difficolt\u00e0 per <span class=\"_ _3\"></span>il recupero <span class=\"_ _3\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c7\">relativo valore n<span class=\"_ _0\"></span>etto contabile t<span class=\"_ _0\"></span>ramite l\u2019uso. <span class=\"_ _0\"></span>La verifica de<span class=\"_ _0\"></span>ll\u2019esistenza dei s<span class=\"_ _0\"></span>uddetti indicatori r<span class=\"_ _0\"></span>ichiede da parte de<span class=\"_ _0\"></span>gli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c8\">amministratori <span class=\"_ _17\"> </span>l\u2019esercizio <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>va<span class=\"_ _0\"></span>lutazioni <span class=\"_ _17\"> </span>soggettive <span class=\"_ _13\"> </span>ba<span class=\"_ _0\"></span>sate <span class=\"_ _17\"> </span>sulle <span class=\"_ _13\"></span>informazioni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>isponibi<span class=\"_ _0\"></span>li <span class=\"_ _13\"></span>sia <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>onte <span class=\"_ _13\"></span>interna <span class=\"_ _17\"> </span>che </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2c9\">esterna, <span class=\"_ _78\"> </span>nonch\u00e9<span class=\"_ _0\"></span> <span class=\"_ _78\"> </span>sul<span class=\"_ _0\"></span>l\u2019esperienza <span class=\"_ _15\"> </span>storica. <span class=\"_ _78\"> </span>I<span class=\"_ _0\"></span>noltre, <span class=\"_ _15\"> </span>qualora <span class=\"_ _15\"> </span>venga <span class=\"_ _15\"> </span>determinato<span class=\"_ _0\"></span>  ch<span class=\"_ _0\"></span>e <span class=\"_ _78\"> </span>possa<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>essersi <span class=\"_ _78\"> </span>g<span class=\"_ _0\"></span>enerata <span class=\"_ _78\"> </span>una<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ca\">potenziale <span class=\"_ _12\"></span>perd<span class=\"_ _0\"></span>ita <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>valore, <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>procede <span class=\"_ _13\"></span>alla <span class=\"_ _12\"></span>deter<span class=\"_ _0\"></span>minazione <span class=\"_ _13\"></span>della <span class=\"_ _12\"></span>stess<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>utilizzando <span class=\"_ _13\"></span>tecniche<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>valutative <span class=\"_ _13\"></span>ritenute </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cb\">idonee. <span class=\"_ _17\"> </span>La <span class=\"_ _17\"> </span>corretta <span class=\"_ _17\"> </span>ide<span class=\"_ _0\"></span>ntificazione<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>degli <span class=\"_ _17\"> </span>indicator<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>pot<span class=\"_ _0\"></span>enziale <span class=\"_ _17\"> </span>perdita<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>valore, <span class=\"_ _17\"> </span>nonc<span class=\"_ _0\"></span>h\u00e9 <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>stime <span class=\"_ _14\"> </span>per <span class=\"_ _17\"> </span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cc\">determinazione delle stesse, dipendono da valutazioni soggettive nonch\u00e9 da fattori che possono variare nel tempo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cd\">influenzando le valuta<span class=\"_ _0\"></span>zioni e le stime eff<span class=\"_ _0\"></span>ettuate dal management.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ce\">b)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>Riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>valore <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>elle <span class=\"_ _3\"></span>attivit\u00e0 <span class=\"_ _3\"></span>immateriali <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>vita <span class=\"_ _3\"></span>utile <span class=\"_ _3\"></span>indefinita <span class=\"_ _3\"></span>(avviamento): i<span class=\"_ _3\"></span>l <span class=\"_ _3\"></span>valore <span class=\"_ _3\"></span>dell\u2019avviamento <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>verificato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2cf\">annualmente  al <span class=\"_ _17\"> </span>fine  di <span class=\"_ _14\"> </span>accertare <span class=\"_ _17\"> </span>l\u2019esi<span class=\"_ _0\"></span>stenza  di <span class=\"_ _17\"> </span>eventua<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>erdite  di <span class=\"_ _17\"> </span>va<span class=\"_ _0\"></span>lore <span class=\"_ _14\"> </span>da  rilevare <span class=\"_ _17\"> </span>a  conto <span class=\"_ _17\"> </span>econom<span class=\"_ _0\"></span>ico.  In </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d0\">particolare, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>ifica <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>oggett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>comporta <span class=\"_ _11\"></span>l\u2019allocazione <span class=\"_ _11\"></span>dell\u2019av<span class=\"_ _0\"></span>viamento <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>unit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>ratrici <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>flussi <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d1\">la <span class=\"_ _11\"></span>succ<span class=\"_ _0\"></span>essiva <span class=\"_ _12\"></span>determinazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _12\"></span>valore <span class=\"_ _11\"></span>recupe<span class=\"_ _0\"></span>rabile, <span class=\"_ _12\"></span>inteso <span class=\"_ _12\"></span>come <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>maggi<span class=\"_ _0\"></span>ore <span class=\"_ _11\"></span>tra <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>fa<span class=\"_ _0\"></span>ir <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d2\">d\u2019uso. <span class=\"_ _0\"></span>Qualora il <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _0\"></span>recuperabile <span class=\"_ _0\"></span>risult<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>inferiore <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>unit\u00e0 <span class=\"_ _0\"></span>generatr<span class=\"_ _0\"></span>ici <span class=\"_ _0\"></span>di f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>finanziari, si<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d3\">procede a una svalutazion<span class=\"_ _0\"></span>e dell\u2019<span class=\"_ _0\"></span>avviamento allocato alle st<span class=\"_ _0\"></span>esse. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d4\">c)<span class=\"ff4\"> <span class=\"_ _83\"> </span></span>Fondo <span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>alutazione <span class=\"_ _11\"></span>crediti: <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>tale <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>rifl<span class=\"_ _0\"></span>ette <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ime <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>management <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>egate <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>solvibilit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d5\">storica ed attesa dei c<span class=\"_ _0\"></span>lienti. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d6\">d)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>Fondi <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>rischi <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>passivit\u00e0 <span class=\"_ _0\"></span>potenziali: <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sogge<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>cause <span class=\"_ _0\"></span>legali <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _0\"></span>che <span class=\"_ _11\"></span>possono <span class=\"_ _0\"></span>derivare <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d7\">problematiche complesse e <span class=\"_ _3\"></span>difficili, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>sono soggette <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>un diverso g<span class=\"_ _3\"></span>rado di <span class=\"_ _3\"></span>incertezza, <span class=\"_ _3\"></span>inclusi i <span class=\"_ _3\"></span>fatti e <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>circostanze </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d8\">inerenti <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>ciasc<span class=\"_ _0\"></span>una <span class=\"_ _15\"> </span>causa<span class=\"_ _0\"></span>, <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _16\"> </span>giurisdizione <span class=\"_ _16\"> </span>e <span class=\"_ _15\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>di<span class=\"_ _0\"></span>fferenti <span class=\"_ _16\"> </span>leggi <span class=\"_ _16\"> </span>appl<span class=\"_ _0\"></span>icabili. <span class=\"_ _15\"> </span>S<span class=\"_ _0\"></span>tante <span class=\"_ _16\"> </span>le <span class=\"_ _16\"> </span>incertezze <span class=\"_ _15\"> </span>i<span class=\"_ _0\"></span>nerenti <span class=\"_ _16\"> </span>tali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2d9\">problematiche, <span class=\"_ _7e\"> </span>\u00e8 <span class=\"_ _7e\"> </span>diffici<span class=\"_ _0\"></span>le <span class=\"_ _7e\"> </span>predire <span class=\"_ _7e\"> </span>con <span class=\"_ _7e\"> </span>certezza <span class=\"_ _22\"> </span>l\u2019esborso <span class=\"_ _7e\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _7e\"> </span>potrebbe <span class=\"_ _7e\"> </span>derivare <span class=\"_ _7e\"> </span>da <span class=\"_ _22\"> </span>tali <span class=\"_ _74\"> </span>co<span class=\"_ _0\"></span>ntroversie. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2da\">Conseguentemente, <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>Direzione, <span class=\"_ _12\"></span>sentito <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>parer<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>propri <span class=\"_ _12\"></span>consulenti <span class=\"_ _12\"></span>le<span class=\"_ _0\"></span>gali <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>esperti <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>materia <span class=\"_ _12\"></span>lega<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2db\">fiscale, <span class=\"_ _13\"></span>accerta <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _12\"></span>a <span class=\"_ _17\"> </span>fronte <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali <span class=\"_ _13\"></span>contenziosi <span class=\"_ _13\"> </span>quan<span class=\"_ _0\"></span>do <span class=\"_ _13\"></span>ritiene <span class=\"_ _13\"></span>probabile <span class=\"_ _13\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>verificher\u00e0 <span class=\"_ _13\"> </span>un <span class=\"_ _13\"> </span>esb<span class=\"_ _0\"></span>orso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2dc\">finanziario e<span class=\"_ _0\"></span> quando<span class=\"_ _0\"></span> l\u2019am<span class=\"_ _0\"></span>montare <span class=\"_ _0\"></span>delle pe<span class=\"_ _0\"></span>rdite ch<span class=\"_ _0\"></span>e ne <span class=\"_ _0\"></span>derive<span class=\"_ _0\"></span>ranno pu\u00f2<span class=\"_ _0\"></span> ess<span class=\"_ _0\"></span>ere rag<span class=\"_ _0\"></span>ionevolmente <span class=\"_ _0\"></span>stimato. <span class=\"_ _0\"></span>Quando </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2dd\">gli <span class=\"_ _13\"> </span>amm<span class=\"_ _0\"></span>inistratori <span class=\"_ _17\"> </span>ritengono <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>il <span class=\"_ _13\"> </span>manifestar<span class=\"_ _0\"></span>si <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>una <span class=\"_ _17\"> </span>passivit\u00e0 <span class=\"_ _17\"> </span>sia <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>oltanto <span class=\"_ _17\"> </span>possibile, <span class=\"_ _17\"> </span>i <span class=\"_ _13\"> </span>risc<span class=\"_ _0\"></span>hi <span class=\"_ _17\"> </span>vengono <span class=\"_ _17\"> </span>indicati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2de\">nell\u2019apposita nota inf<span class=\"_ _0\"></span>ormativa su impegni e ris<span class=\"_ _0\"></span>chi, senza dar lu<span class=\"_ _0\"></span>ogo ad alcuno s<span class=\"_ _0\"></span>tanziamento. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2df\">e)<span class=\"ff4\"> <span class=\"_ _81\"> </span></span>Vita <span class=\"_ _11\"></span>utile <span class=\"_ _0\"></span>degli <span class=\"_ _11\"></span>immobili, <span class=\"_ _0\"></span>impian<span class=\"_ _0\"></span>ti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>atti<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mmateriali: <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>vita <span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>ile <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>erminata <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>momento </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e0\">dell\u2019iscrizione <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> bene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>rivista <span class=\"_ _0\"></span>alme<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ogni <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusura <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>esercizio. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lutazioni <span class=\"_ _0\"></span>sulla <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rata <span class=\"_ _0\"></span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e1\">vita <span class=\"_ _17\"> </span>utile <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>basan<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>sull\u2019esper<span class=\"_ _0\"></span>ienza <span class=\"_ _14\"> </span>storica, <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>ulle <span class=\"_ _17\"> </span>condiz<span class=\"_ _0\"></span>ioni <span class=\"_ _17\"> </span>di <span class=\"_ _14\"> </span>mercato <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>sulle <span class=\"_ _14\"> </span>aspettative <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>eventi <span class=\"_ _14\"> </span>futuri <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e2\">potrebbero <span class=\"_ _11\"></span>incidere <span class=\"_ _11\"></span>sulla <span class=\"_ _0\"></span>vita <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>tile <span class=\"_ _0\"></span>stessa<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>compresi <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>cam<span class=\"_ _0\"></span>biamenti <span class=\"_ _0\"></span>tecnologici. <span class=\"_ _11\"></span>Di <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nseguenza, <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>possibile <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e3\">vita utile effettiva poss<span class=\"_ _0\"></span>a differir<span class=\"_ _0\"></span>e dalla vita utile stimata<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e5\">f)<span class=\"ff4\"> <span class=\"_ _29\"> </span></span>Imposte <span class=\"_ _11\"></span>differite <span class=\"_ _11\"></span>attive <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>assive: <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>Gruppo <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ileva <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>imposte <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrenti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>differite <span class=\"_ _11\"></span>attive <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>passive <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>funzione <span class=\"_ _11\"></span>della </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e6\">normativa <span class=\"_ _3\"></span>vigente nei <span class=\"_ _3\"></span>paesi <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>cui opera. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>rilevazione delle <span class=\"_ _3\"></span>imposte ri<span class=\"_ _3\"></span>chiede l\u2019uso <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>stime e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>assunzioni <span class=\"_ _3\"></span>in ordine </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2e7\">alle <span class=\"_ _13\"> </span>moda<span class=\"_ _0\"></span>lit\u00e0 <span class=\"_ _17\"> </span>con <span class=\"_ _13\"> </span>le <span class=\"_ _17\"> </span>quali <span class=\"_ _17\"> </span>interpretare, <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>relazione <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>lle <span class=\"_ _17\"> </span>operazioni <span class=\"_ _17\"> </span>condotte <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>corso <span class=\"_ _13\"> </span>dell\u2019e<span class=\"_ _0\"></span>sercizio, <span class=\"_ _17\"> </span>le <span class=\"_ _13\"> </span>norme<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div>applicabili <span class=\"_ _13\"></span>ed <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>loro <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _13\"></span>fisc<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _13\"></span>delle <span class=\"_ _13\"> </span>sin<span class=\"_ _0\"></span>gole <span class=\"_ _13\"></span>societ<span class=\"_ _0\"></span>\u00e0. <span class=\"_ _17\"> </span>Inoltre, <span class=\"_ _13\"></span>la <span class=\"_ _13\"> </span>ril<span class=\"_ _0\"></span>evazione <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>imposte <span class=\"_ _17\"> </span>differite <span class=\"_ _13\"> </span>attive richiede <span class=\"_ _17\"> </span>l\u2019uso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _14\"> </span>stime <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>o<span class=\"_ _0\"></span>rdine <span class=\"_ _17\"> </span>ai <span class=\"_ _14\"> </span>redditi <span class=\"_ _17\"> </span>im<span class=\"_ _0\"></span>ponibili <span class=\"_ _17\"> </span>pr<span class=\"_ _0\"></span>ospettici <span class=\"_ _14\"> </span>delle <span class=\"_ _17\"> </span>singole <span class=\"_ _14\"> </span>societ\u00e0 <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _14\"> </span>Gruppo <span class=\"_ _17\"> </span>ed <span class=\"_ _17\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _17\"> </span>lor<span class=\"_ _0\"></span>o evoluzione ol<span class=\"_ _3\"></span>tre che alle <span class=\"_ _3\"></span>aliquote di<span class=\"_ _3\"></span> imposta <span class=\"_ _3\"></span>effettivame<span class=\"_ _0\"></span>nte <span class=\"_ _3\"></span>applicabili. Tali <span class=\"_ _3\"></span>attivit\u00e0 vengono svolte mediante <span class=\"_ _3\"></span>analisi delle <span class=\"_ _3\"></span>transazioni intercorse <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>loro <span class=\"_ _3\"></span>profili <span class=\"_ _3\"></span>fiscali, anche <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>supporto, <span class=\"_ _3\"></span>ove <span class=\"_ _3\"></span>necessario, di <span class=\"_ _3\"></span>consulenti <span class=\"_ _3\"></span>esterni per <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>varie <span class=\"_ _3\"></span>tematiche <span class=\"_ _3\"></span>affrontate e <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _3\"></span>simulazioni <span class=\"_ _3\"></span>circa <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>redditi <span class=\"_ _3\"></span>prospettici ed <span class=\"_ _3\"></span>analisi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>sensitivit\u00e0 <span class=\"_ _3\"></span>degli <span class=\"_ _3\"></span>stessi. g)<span class=\"ff4\"> <span class=\"_ _89\"> </span></span>Rimanenze: <span class=\"_ _13\"></span>le <span class=\"_ _12\"></span>rimanenze <span class=\"_ _12\"></span>fina<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>prodotti <span class=\"_ _13\"></span>che <span class=\"_ _12\"></span>presentano <span class=\"_ _12\"></span>car<span class=\"_ _0\"></span>atteristiche <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>obso<span class=\"_ _0\"></span>lescenza <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>lento <span class=\"_ _12\"></span>r<span class=\"_ _0\"></span>igiro <span class=\"_ _12\"></span>sono periodicamente <span class=\"_ _17\"> </span>sottopost<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>test <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>valutazione <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>svalutate<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>caso <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cu<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>recupe<span class=\"_ _0\"></span>rabile <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>stesse risultasse <span class=\"_ _3\"></span>inferiore <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>valore <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntabile. <span class=\"_ _3\"></span>Le <span class=\"_ _3\"></span>svalutazioni <span class=\"_ _3\"></span>effettuate <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>basano <span class=\"_ _3\"></span>su <span class=\"_ _2\"></span>ass<span class=\"_ _0\"></span>unzioni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>stime <span class=\"_ _3\"></span>degli <span class=\"_ _2\"></span>am<span class=\"_ _0\"></span>ministrato<span class=\"_ _0\"></span>ri derivanti dall\u2019esperien<span class=\"_ _0\"></span>za degli st<span class=\"_ _0\"></span>essi e dai risultati storici c<span class=\"_ _0\"></span>onseguiti. h)<span class=\"ff4\"> <span class=\"_ _88\"> </span></span>Riconoscim<span class=\"_ _0\"></span>ento dei ricavi e <span class=\"_ _3\"></span>dei costi relativi a contratti di la<span class=\"_ _3\"></span>vori in corso su ordinazione: il Gruppo utilizza il<span class=\"_ _3\"></span> metodo<span class=\"_ _0\"></span> della <span class=\"_ _11\"></span>percentuale <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>completa<span class=\"_ _0\"></span>mento <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>contabilizzare <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>contratti <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>lungo <span class=\"_ _11\"></span>termin<span class=\"_ _0\"></span>e. <span class=\"_ _11\"></span>I <span class=\"_ _12\"></span>margini <span class=\"_ _11\"></span>riconosc<span class=\"_ _0\"></span>iuti <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>conto economico <span class=\"_ _13\"></span>sono <span class=\"_ _13\"></span>funzione<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>sia <span class=\"_ _13\"></span>dell\u2019avanzament<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>comm<span class=\"_ _0\"></span>essa, <span class=\"_ _13\"></span>sia <span class=\"_ _13\"></span>dei <span class=\"_ _13\"></span>margini <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>si <span class=\"_ _17\"> </span>ritiene <span class=\"_ _13\"></span>verranno <span class=\"_ _13\"></span>rilevati sull\u2019intera <span class=\"_ _0\"></span>opera <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>suo <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>etam<span class=\"_ _0\"></span>ento; <span class=\"_ _0\"></span>pertanto, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>corretta <span class=\"_ _11\"></span>rilevazione <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>lavor<span class=\"_ _0\"></span>i in <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>argini re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>a opere non ancora <span class=\"_ _3\"></span>concl<span class=\"_ _0\"></span>use presuppone la corretta stima <span class=\"_ _3\"></span>da parte degli amministratori dei ricavi e dei <span class=\"_ _3\"></span>costi a finire, incluse <span class=\"_ _14\"> </span>eventuali <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>odifiche <span class=\"_ _14\"> </span>contrattua<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>ed  eventuali <span class=\"_ _17\"> </span>extra-c<span class=\"_ _0\"></span>osti  e <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>pena<span class=\"_ _0\"></span>li <span class=\"_ _17\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _14\"> </span>potrebbero <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>mprimere <span class=\"_ _14\"> </span>il margine <span class=\"_ _11\"></span>atteso. <span class=\"_ _0\"></span>L\u2019ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>etodo <span class=\"_ _11\"></span>della <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rcentuale <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>pletamento <span class=\"_ _11\"></span>richiede <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>Grupp<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>di completamento, che<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>comporta <span class=\"_ _0\"></span>l\u2019assunzione <span class=\"_ _0\"></span>di st<span class=\"_ _0\"></span>ime che<span class=\"_ _0\"></span> dipen<span class=\"_ _0\"></span>dono da <span class=\"_ _0\"></span>fattor<span class=\"_ _0\"></span>i potenzialme<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>mutabili ne<span class=\"_ _0\"></span>l tem<span class=\"_ _0\"></span>po e  che <span class=\"_ _78\"> </span>potr<span class=\"_ _0\"></span>ebbero  per<span class=\"_ _0\"></span>tanto  av<span class=\"_ _0\"></span>ere  e<span class=\"_ _0\"></span>ffetti  s<span class=\"_ _0\"></span>ignificativi  su<span class=\"_ _0\"></span>l  rico<span class=\"_ _0\"></span>noscimento <span class=\"_ _15\"> </span>dei  ricavi <span class=\"_ _78\"> </span>e <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>margini  in <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rso  d<span class=\"_ _0\"></span>i formazione.<span class=\"_ _1c4\"> </span>i)<span class=\"ff4\"> <span class=\"_ _75\"> </span></span>La <span class=\"_ _3\"></span>determinazione del <span class=\"_ _3\"></span>fair value dei <span class=\"_ _3\"></span>pagamenti basati <span class=\"_ _3\"></span>su azioni: il <span class=\"_ _3\"></span>Gruppo valuta <span class=\"_ _3\"></span>tali piani <span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>lla base <span class=\"_ _3\"></span>di eventi <span class=\"_ _3\"></span>incerti e <span class=\"_ _12\"></span>ipotesi <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alutative <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>comprendono <span class=\"_ _12\"></span>volatilit\u00e0, <span class=\"_ _12\"></span>dividend <span class=\"_ _12\"></span>yield <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>risk <span class=\"_ _12\"></span>free. <span class=\"_ _12\"></span>Il <span class=\"_ _11\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>av<span class=\"_ _0\"></span>vale <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>valutaz<span class=\"_ _0\"></span>ioni effettuate <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>speci<span class=\"_ _0\"></span>alisti <span class=\"_ _13\"></span>esterni<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>determinazio<span class=\"_ _0\"></span>ne <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>fair <span class=\"_ _17\"> </span>value <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>benefici <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>dipenden<span class=\"_ _0\"></span>ti <span class=\"_ _13\"></span>basati <span class=\"_ _13\"></span>su <span class=\"_ _13\"></span>azion<span class=\"_ _0\"></span>i, chiedendo la determinazione dello stesso alla grant date, attraverso l\u2019utilizzo di <span class=\"_ _3\"></span>stime e di assunzioni legate ai piani futuri di Gruppo e al<span class=\"_ _0\"></span>l\u2019utilizzo di idonee tecniche v<span class=\"_ _0\"></span>alutative.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-599": {
   "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 ed \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. ",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs2fd\">4. Ricavi  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2fe\">La <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>egue <span class=\"_ _3\"></span>riporta <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>chiusi <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>cembre </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs2ff\">2025 e 2024. </div><div class=\"gs300\"><table class=\"s w3ba h244\" id=\"_0f8ba907-67d3-4bd8-8d18-23fef5d6c72d\"><tr><td></td><td></td><td></td><td class=\"t m0 x22c h7 y1bfe ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1bff ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1bff ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c00 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c01 ff1 fs6 fc2 sc0 ls0 ws0\">Vendite di elettrodi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c01 ff1 fs6 fc8 sc4 ls0 ws0\">461.733<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c01 ff1 fs6 fc8 sc0 ls0 ws0\">441.585<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c02 ff1 fs6 fc2 sc0 ls0 ws0\">Vendite di sistemi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c02 ff1 fs6 fc8 sc4 ls0 ws0\">26.742<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c02 ff1 fs6 fc8 sc0 ls0 ws0\">37.027<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c03 ff1 fs6 fc2 sc0 ls0 ws0\">Servizi post-vendita e alt<span class=\"_ _0\"></span>re vendite<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c03 ff1 fs6 fc8 sc4 ls0 ws0\">288.783<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c03 ff1 fs6 fc8 sc0 ls0 ws0\">296.433<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c04 ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi da lavori<span class=\"_ _0\"></span> in corso su ordinazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c04 ff1 fs6 fc8 sc4 ls0 ws0\">97.699<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c04 ff1 fs6 fc8 sc0 ls0 ws0\">87.568<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs301\">I <span class=\"_ _17\"> </span>ricavi <span class=\"_ _17\"> </span>per <span class=\"_ _14\"> </span>l\u2019esercizio <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>hiuso <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _17\"> </span>2025 <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>attestano <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Euro <span class=\"_ _14\"> </span>874.957 migliaia <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>Euro <span class=\"_ _17\"> </span>862.613 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _17\"> </span>per<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs302\">l\u2019esercizio <span class=\"_ _12\"></span>ch<span class=\"_ _0\"></span>iuso <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _13\"></span>2024). <span class=\"_ _13\"></span>L\u2019incremento <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>ricavi <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>12<span class=\"_ _0\"></span>.344 <span class=\"_ _13\"></span>migliaia <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>pari <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>1,4%) <span class=\"_ _13\"></span>\u00e8 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs303\">attribuibile <span class=\"_ _11\"></span>all\u2019aumento <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>quelli <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>segmenti <span class=\"_ _11\"></span>Water <span class=\"_ _11\"></span>Technolo<span class=\"_ _0\"></span>gies <span class=\"_ _11\"></span>(+7,2%) <span class=\"_ _11\"></span>ed <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>nergy <span class=\"_ _11\"></span>Transiti<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>(+6,4%), <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>parte </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs304\">compensati dalla diminuzi<span class=\"_ _0\"></span>one dei ricav<span class=\"_ _0\"></span>i nel segmento Electr<span class=\"_ _0\"></span>ode Technologies (-3,6%)<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs305\">I ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>operativ<span class=\"_ _0\"></span>i da <span class=\"_ _11\"></span>leasing, <span class=\"_ _0\"></span>incl<span class=\"_ _0\"></span>usi <span class=\"_ _0\"></span>nella v<span class=\"_ _0\"></span>oce <span class=\"_ _0\"></span>\u201cServiz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>post <span class=\"_ _0\"></span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>vendite<span class=\"_ _0\"></span>\u201d, <span class=\"_ _0\"></span>ammontan<span class=\"_ _0\"></span>o a <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>26.679 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs306\">per <span class=\"_ _12\"></span>l\u2019esercizio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>27.608 <span class=\"_ _13\"></span>migliaia <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l\u2019esercizio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _12\"></span>2024), <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs307\">relativi a elettrodi e loro co<span class=\"_ _0\"></span>mponenti concessi<span class=\"_ _0\"></span> in locazione a clienti<span class=\"_ _0\"></span> con contratti di du<span class=\"_ _0\"></span>rata pluriennale<span class=\"_ _0\"></span>.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs308\">Nella se<span class=\"_ _0\"></span>guente <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>icati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>contabil<span class=\"_ _0\"></span>izzare <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>relativamente </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs309\">alla quota <span class=\"_ _0\"></span>non cance<span class=\"_ _0\"></span>llabile d<span class=\"_ _0\"></span>ei c<span class=\"_ _0\"></span>ontratti <span class=\"_ _0\"></span>per g<span class=\"_ _0\"></span>li eserc<span class=\"_ _0\"></span>izi chiusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2025 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 dice<span class=\"_ _0\"></span>mbre 2024, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ciascuno </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30a\">dei primi cinque anni e il tota<span class=\"_ _0\"></span>le degli import<span class=\"_ _0\"></span>i per gli anni restant<span class=\"_ _0\"></span>i. </div><div class=\"gs30b\"><table class=\"s w3bb h245\" id=\"_6683779d-e245-4fdf-9e07-a72c1d396738\"><tr><td></td><td class=\"c x30e y1c06 w2c0 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Entro         </div></td><td class=\"c x227 y1c06 w2c1 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 1 e       </div></td><td class=\"c x372 y1c06 w2c2 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 2 e       </div></td><td class=\"c x310 y1c06 w2c3 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 3 e       </div></td><td class=\"c x32a y1c06 w2c1 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 4 e       </div></td><td class=\"c x373 y1c06 w2c4 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre            </div></td></tr><tr><td></td><td class=\"t m0 x374 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">1 anno<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x375 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">2 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x223 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">3 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x376 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">4 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x311 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">5 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x248 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">5 anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c08 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _146\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c09 ff1 fs6 fc2 sc0 ls0 ws0\">Quota non cancellabi<span class=\"_ _0\"></span>le contratti di leasing 31 dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"c n x377 y1c0a w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">20.469</div></td><td class=\"c n x378 y1c0a w3bc h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">14.442</div></td><td class=\"c n x379 y1c0a w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">10.757</div></td><td class=\"c n x37a y1c0a w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">7.991</div></td><td class=\"c n x37b y1c0a w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">6.559</div></td><td class=\"c n x37c y1c0a w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">22.808<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1c0b ff1 fs6 fc2 sc0 ls0 ws0\">Quota non cancellabi<span class=\"_ _0\"></span>le contratti di leasing 31 dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"c n x377 y1c0c w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">17.361</div></td><td class=\"c n x378 y1c0c w3bd h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">17.085</div></td><td class=\"c n x37d y1c0c w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">13.966</div></td><td class=\"c n x37e y1c0c w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">11.410</div></td><td class=\"c n x37f y1c0c w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">9.414</div></td><td class=\"c n x380 y1c0c w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">40.529<span class=\"_ _1c4\"> </span></div></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30c\">Il dettaglio dei ricavi pe<span class=\"_ _0\"></span>r area geografica<span class=\"_ _0\"></span> \u00e8 il seguente:<span class=\"_ _0\"></span> </div><div class=\"gs30d\"><table class=\"s w3ba h246\" id=\"_c6e3db52-870a-4778-b51f-474cf5e4412f\"><tr><td></td><td></td><td></td><td class=\"t m0 x22c h7 y1c0d ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c0e ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c0e ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c0f ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c10 ff1 fs6 fc2 sc0 ls0 ws0\">Europa, Medio Oriente, Africa e India (EMEIA)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c10 ff1 fs6 fc8 sc4 ls0 ws0\">303.233<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c10 ff1 fs6 fc8 sc0 ls0 ws0\">304.289<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h1a y1c11 ff3 fs6 fc2 sc0 ls0 ws0\">(di cui Italia)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 h1a y1c11 ff3 fs6 fc8 sc0 ls0 ws0\">12.365<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 h1a y1c11 ff3 fs6 fc8 sc0 ls0 ws0\">29.012<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c12 ff1 fs6 fc2 sc0 ls0 ws0\">Nord e Sud America (AMS)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c12 ff1 fs6 fc8 sc4 ls0 ws0\">277.453<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c12 ff1 fs6 fc8 sc0 ls0 ws0\">257.589<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c13 ff1 fs6 fc2 sc0 ls0 ws0\">Asia Pacifico (APAC)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c13 ff1 fs6 fc8 sc4 ls0 ws0\">294.271<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c13 ff1 fs6 fc8 sc0 ls0 ws0\">300.735<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c14 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c14 ff1 fs6 fc8 sc4 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c14 ff1 fs6 fc2 sc2 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs30f\">La quasi totalit\u00e0 dei cont<span class=\"_ _0\"></span>ratti con i client<span class=\"_ _0\"></span>i stipulati dal Grupp<span class=\"_ _0\"></span>o non prevede cor<span class=\"_ _0\"></span>rispettivi variabil<span class=\"_ _0\"></span>i. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs310\">La <span class=\"_ _13\"></span>quasi <span class=\"_ _13\"></span>totalit\u00e0 <span class=\"_ _17\"> </span>dei <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"></span>contiene <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>mponente <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _13\"> </span>sign<span class=\"_ _0\"></span>ificativa, <span class=\"_ _13\"></span>ovvero <span class=\"_ _17\"> </span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>quale <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>periodo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs311\">compreso <span class=\"_ _11\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>rasferimento <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>bene <span class=\"_ _11\"></span>patt<span class=\"_ _0\"></span>uito <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>cliente <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pagamento <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ffettuato <span class=\"_ _11\"></span>dal <span class=\"_ _12\"></span>cliente <span class=\"_ _11\"></span>st<span class=\"_ _0\"></span>esso <span class=\"_ _11\"></span>ecceda <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>dodici </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs312\">mesi. Pertanto, il Gruppo non ha effettuato alcun aggiustamento del corrispettivo dell\u2019operaz<span class=\"_ _0\"></span>ione per tener conto degli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs313\">effetti del valore temporal<span class=\"_ _0\"></span>e del denaro.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs314\">Per <span class=\"_ _13\"></span>l\u2019esercizio <span class=\"_ _13\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _13\"> </span>31 <span class=\"_ _13\"> </span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"> </span>la <span class=\"_ _13\"></span>quasi <span class=\"_ _13\"></span>totalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>obbligazioni <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>adem<span class=\"_ _0\"></span>piere <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>parte <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs315\">riferimento a contratt<span class=\"_ _0\"></span>i aventi durata infe<span class=\"_ _0\"></span>riore a 12 mesi.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs316\">Per i ricavi da lavori in <span class=\"_ _3\"></span>corso su ordinazione aventi le obbligazio<span class=\"_ _0\"></span>ni contrattuali adempiute nel corso del tempo, il Gruppo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs317\">rileva <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>ricavi <span class=\"_ _12\"></span>da <span class=\"_ _13\"></span>contratti <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>clienti <span class=\"_ _12\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>metodi <span class=\"_ _13\"></span>basati <span class=\"_ _12\"></span>sugl<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>input <span class=\"_ _13\"></span>impiegati <span class=\"_ _12\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>adem<span class=\"_ _0\"></span>piere <span class=\"_ _12\"></span>l\u2019obbligaz<span class=\"_ _0\"></span>ione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs318\">contrattuale, costituiti <span class=\"_ _3\"></span>dai costi <span class=\"_ _3\"></span>sostenuti. P<span class=\"_ _3\"></span>er le <span class=\"_ _3\"></span>obbligazioni contrattuali <span class=\"_ _3\"></span>adempiute in <span class=\"_ _3\"></span>un det<span class=\"_ _3\"></span>erminato momento <span class=\"_ _3\"></span>i ri<span class=\"_ _3\"></span>cavi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs319\">da <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>sono rilevati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>trasferimento<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>dei ben<span class=\"_ _3\"></span>i, di<span class=\"_ _3\"></span>sciplinato contrattualmente.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31a\">Per <span class=\"_ _13\"> </span>ulter<span class=\"_ _0\"></span>iori <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nformazioni <span class=\"_ _17\"> </span>circa <span class=\"_ _17\"> </span>l\u2019andamento <span class=\"_ _13\"></span>dei <span class=\"_ _17\"> </span>ricavi, <span class=\"_ _17\"> </span>si <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span>ccia <span class=\"_ _13\"> </span>riferiment<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>quanto <span class=\"_ _13\"> </span>riporta<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>nella <span class=\"_ _13\"></span>relazione <span class=\"_ _17\"> </span>degli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31b\">amministratori sull\u2019and<span class=\"_ _0\"></span>amento della ges<span class=\"_ _0\"></span>tione. </div><div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs366\">14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs367\">La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs368\">2024. </div><div class=\"gs357\"><table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table></div>19. Immobili, i<span class=\"_ _0\"></span>mpianti e macchinari<span class=\"_ _1c4\"> </span> La ta<span class=\"_ _0\"></span>bella ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>seg<span class=\"_ _0\"></span>ue r<span class=\"_ _0\"></span>iporta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omposizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>movimentaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>immobili<span class=\"_ _0\"></span>, imp<span class=\"_ _0\"></span>ianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>esercizi chiusi al 31 dicembre 2025 e<span class=\"_ _0\"></span> 2024: Beni Diritti di strumen-<span class=\"_ _1c4\"> </span>utilizzo di -<span class=\"_ _1c4\"> </span>di cui<span class=\"_ _1c4\"> </span>Immobilizzazioni<span class=\"_ _1c4\"> </span>Totale  <span class=\"_ _3a\"> </span>Terreni<span class=\"_ _1c4\"> </span>Fabbricati<span class=\"_ _1c4\"> </span>Impianti e Altri tali immobili, - di cui Altriin corso e immobili macchinari<span class=\"_ _1c4\"> </span>beni<span class=\"ff2 fs4 fc2\"> </span>concessi impianti e Fabbricati<span class=\"_ _1c4\"> </span>beniacconti<span class=\"ff2 fs4 fc2\"> </span>impianti e in loca-<span class=\"_ _1c4\"> </span>macchinari:<span class=\"_ _1c4\"> </span>macchinari<span class=\"_ _1c4\"> </span>zione<span class=\"ff2 fs4 fc2\"> </span> <span class=\"_ _153\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span>Costo storico al 31 41.815<span class=\"_ _1c4\"> </span>100.461<span class=\"_ _1c4\"> </span>117.917<span class=\"_ _1c4\"> </span>20.021<span class=\"_ _1c4\"> </span>118.447<span class=\"_ _1c4\"> </span>27.05025.5241.526<span class=\"_ _1c4\"> </span>47.581473.292<span class=\"_ _1c4\"> </span>Dicembre 2023<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>281<span class=\"_ _1c4\"> </span>2.112<span class=\"_ _1c4\"> </span>104<span class=\"_ _1c4\"> </span>4.349<span class=\"_ _1c4\"> </span>3.464<span class=\"_ _1c4\"> </span>2.227<span class=\"_ _1c4\"> </span>1.237<span class=\"_ _1c4\"> </span>52.34262.652<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(861)<span class=\"_ _1c4\"> </span>(6.310)<span class=\"_ _1c4\"> </span>(889)<span class=\"_ _1c4\"> </span>(1.045)<span class=\"_ _1c4\"> </span>(2.931)<span class=\"_ _1c4\"> </span>(2.076)<span class=\"_ _1c4\"> </span>(855)<span class=\"_ _1c4\"> </span>(613)(12.649)<span class=\"_ _1c4\"> </span>(Svalutazioni)/Ripristini<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(21)<span class=\"_ _1c4\"> </span>-(919)<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(940)<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri 1.690<span class=\"_ _1c4\"> </span>13.50840.6383.128-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-(59.800)(836)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span>Differenze di (561)<span class=\"_ _1c4\"> </span>1.5182.035290(1.607)42139823424<span class=\"_ _1c4\"> </span>2.520<span class=\"_ _1c4\"> </span>conversione<span class=\"ff2 fs4\"> </span>Costo storico al 31 42.944<span class=\"_ _1c4\"> </span>114.907<span class=\"_ _1c4\"> </span>156.371<span class=\"_ _1c4\"> </span>22.654<span class=\"_ _1c4\"> </span>119.225<span class=\"_ _1c4\"> </span>28.00426.0731.931<span class=\"_ _1c4\"> </span>39.934524.039<span class=\"_ _1c4\"> </span>Dicembre 2024<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>330<span class=\"_ _1c4\"> </span>3.979<span class=\"_ _1c4\"> </span>191<span class=\"_ _1c4\"> </span>5.447<span class=\"_ _1c4\"> </span>4.388<span class=\"_ _1c4\"> </span>3.346<span class=\"_ _1c4\"> </span>1.042<span class=\"_ _1c4\"> </span>56.16170.496<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(156)<span class=\"_ _1c4\"> </span>(2.883)<span class=\"_ _1c4\"> </span>(1.097)<span class=\"_ _1c4\"> </span>(1.732)<span class=\"_ _1c4\"> </span>(2.571)<span class=\"_ _1c4\"> </span>(2.480)<span class=\"_ _1c4\"> </span>(91)<span class=\"_ _1c4\"> </span>(338)<span class=\"_ _1c4\"> </span>(8.777)<span class=\"_ _1c4\"> </span>(Svalutazioni)/Ripristini<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-291<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>291<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri -3.10612.2591.240-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-(18.595)(1.990)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span>Differenze di (2.703)<span class=\"_ _1c4\"> </span>(8.772)(10.184)(1.890)<span class=\"_ _1c4\"> </span>(11.433)<span class=\"_ _1c4\"> </span>(1.081)(1<span class=\"_ _3\"></span>.004)(77)(1.247)(37.310)<span class=\"_ _1c4\"> </span>conversione<span class=\"ff2 fs4\"> </span>Costo storico al 31 40.241<span class=\"_ _1c4\"> </span>109.415<span class=\"_ _1c4\"> </span>159.542<span class=\"_ _1c4\"> </span>21.098<span class=\"_ _1c4\"> </span>111.798<span class=\"_ _1c4\"> </span>28.74025.9352.805<span class=\"_ _1c4\"> </span>75.915546.749<span class=\"_ _1c4\"> </span>Dicembre 2025<span class=\"ff2 fs4\"> </span>Fondo ammortamento al 31 1039.14666.04415.08592.648<span class=\"_ _1c4\"> </span>6.0865.0621<span class=\"_ _0\"></span>.024<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>219.019<span class=\"_ _1c4\"> </span>Dicembre 2023<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>3.692<span class=\"_ _1c4\"> </span>8.738<span class=\"_ _1c4\"> </span>1.498<span class=\"_ _1c4\"> </span>5.723<span class=\"_ _1c4\"> </span>4.506<span class=\"_ _1c4\"> </span>4.060<span class=\"_ _1c4\"> </span>446<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>24.157<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(857)<span class=\"_ _1c4\"> </span>(5.885)<span class=\"_ _1c4\"> </span>(852)<span class=\"_ _1c4\"> </span>(971)<span class=\"_ _1c4\"> </span>(2.931)<span class=\"_ _1c4\"> </span>(2.076)<span class=\"_ _1c4\"> </span>(855)<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(11.496)<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri -<span class=\"_ _1c4\"> </span>3<span class=\"_ _1c4\"> </span>(3)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span><div class=\"gs1b\"><table class=\"s w426 h25b\" id=\"_42e7b7d2-4d85-4a24-b184-2202c20271fb\"><tr><td class=\"t m0 x21c h197 y1d33 ff1 fs24 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x2b4 y1d34 w40d h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-</div></td><td class=\"c n x482 y1d34 w414 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">321</div></td><td class=\"c n x483 y1d34 w413 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">1.222</div></td><td class=\"c n x484 y1d34 w427 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">246</div></td><td class=\"c n x485 y1d34 w428 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">(1.441)</div></td><td class=\"c n x31f y1d34 w414 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">227</div></td><td class=\"c n x456 y1d34 w320 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">215</div></td><td class=\"c n x486 y1d34 w429 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">12<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x487 y1d34 w40d h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x488 y1d34 w320 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">575<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d35 ff1 fs24 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d36 ff11 fs24 fc2 sc0 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d37 ff11 fs24 fc2 sc0 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x46e y1d38 w321 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">10</div></td><td class=\"c n x46f y1d38 w407 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">42.305</div></td><td class=\"c n x489 y1d38 w408 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">70.116</div></td><td class=\"c n x48a y1d38 w407 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">15.977</div></td><td class=\"t m0 x42f h1c7 y1d37 ff11 fs24 fc2 sc0 ls0 ws0\">95.959<span class=\"_ _1c4\"> </span></td><td class=\"c n x472 y1d38 w421 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">7.888</div></td><td class=\"c n x473 y1d38 w422 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">7.261</div></td><td class=\"c n x48b y1d38 w42a h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>27<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48c y1d38 w40d h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48d y1d38 w409 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">232.255<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d39 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30a h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a9 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">4.169<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x48e h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">10.604<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">1.808<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x438 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">5.175<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x439 h197 y1d3a ff1 fs24 fc8 sc0 ls0 ws0\">4.165<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">3.577<span class=\"_ _1c4\"> </span></td><td class=\"c n x271 y1d3c w42b h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">588<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48f y1d3c w41b h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x262 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">25.921<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30a h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a9 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(147)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x296 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(2.038)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43d h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(978)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42f h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(1.337)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x439 h197 y1d3d ff1 fs24 fc8 sc0 ls0 ws0\">(724)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x292 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(633)<span class=\"_ _1c4\"> </span></td><td class=\"c n x45c y1d3e w419 h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">(91)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x490 y1d3e w40d h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x262 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(5.224)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c x21c y1d3f w2cf h1a3\"><div class=\"t m0 x0 h197 ya19 ff1 fs24 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </div></td><td class=\"c n x2b4 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x491 y1d40 w42c h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">88</div></td><td class=\"c n x492 y1d40 w428 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2.322)</div></td><td class=\"c n x493 y1d40 w42d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x494 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x495 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x496 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x497 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x498 y1d40 w41b h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x499 y1d40 w323 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2.240)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d41 ff1 fs24 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h197 y1d42 ff1 fs24 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x49a y1d43 w425 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2)</div></td><td class=\"c n x49b y1d43 w415 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(3.178)</div></td><td class=\"c n x49c y1d43 w42e h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(5.476)</div></td><td class=\"c n x49d y1d43 w428 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(1.324)</div></td><td class=\"t m0 x42f h197 y1d44 ff1 fs24 fc2 sc0 ls0 ws0\">(9.017)<span class=\"_ _1c4\"> </span></td><td class=\"c n x472 y1d43 w40c h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">(518)</div></td><td class=\"c n x49e y1d43 w31f h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(493)</div></td><td class=\"c n x49f y1d43 w419 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(25)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4a0 y1d43 w41b h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4a1 y1d43 w42f h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(19.515)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d45 ff1 fs24 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d46 ff11 fs24 fc2 sc0 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d47 ff11 fs24 fc2 sc0 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x2b4 y1d48 w430 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">8</div></td><td class=\"c n x4a2 y1d48 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">43.237</div></td><td class=\"c n x4a3 y1d48 w420 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">70.884</div></td><td class=\"c n x4a4 y1d48 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">15.477</div></td><td class=\"t m0 x42f h1c7 y1d47 ff11 fs24 fc2 sc0 ls0 ws0\">90.780<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d48 w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">10.811</div></td><td class=\"c n x4a5 y1d48 w431 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">9.712</div></td><td class=\"c n x4a6 y1d48 w431 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">1.099<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x475 y1d48 w40d h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x476 y1d48 w417 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">231.197<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d49 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1d4a w2d3 h1a1\"><div class=\"t m0 x0 h1c7 ya25 ff11 fs24 fc2 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4b ff11 fs24 fc2 sc0 ls0 ws0\">contabile al 31 </td><td class=\"t m0 x2a4 h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">42.934<span class=\"_ _1c4\"> </span></td><td class=\"c n x448 y1d4c w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">72.602</div></td><td class=\"c n x4a7 y1d4c w420 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">86.255</div></td><td class=\"c n x4a8 y1d4c w432 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">6.677</div></td><td class=\"t m0 x42f h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">23.266<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d4c w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">20.116</div></td><td class=\"c n x45a y1d4c w433 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">18.812</div></td><td class=\"t m0 x35e h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">1.304<span class=\"_ _1c4\"> </span></td><td class=\"c n x434 y1d4c w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">39.934</div></td><td class=\"c n x45b y1d4c w41f h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">291.784<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d4d ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4e ff11 fs24 fc2 sc0 ls0 ws0\">Valore netto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">contabile al 31 </td><td class=\"t m0 x2a4 h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">40.233<span class=\"_ _1c4\"> </span></td><td class=\"c n x448 y1d50 w380 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">66.178</div></td><td class=\"c n x4a9 y1d50 w434 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">88.658</div></td><td class=\"c n x4aa y1d50 w435 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">5.621</div></td><td class=\"t m0 x42f h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">21.018<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d50 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">17.929</div></td><td class=\"c n x433 y1d50 w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">16.223</div></td><td class=\"t m0 x35e h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">1.706<span class=\"_ _1c4\"> </span></td><td class=\"c n x434 y1d50 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">75.915</div></td><td class=\"c n x45b y1d50 w417 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">315.552<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d51 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div>Gli <span class=\"_ _15\"> </span>investimenti <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>immobili<span class=\"_ _0\"></span>, <span class=\"_ _78\"> </span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _78\"> </span>e <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>acchinari, <span class=\"_ _15\"> </span>ammontano <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>E<span class=\"_ _0\"></span>uro <span class=\"_ _15\"> </span>70.496 <span class=\"_ _15\"> </span>migliaia <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>l\u2019esercizio <span class=\"_ _15\"> </span>202<span class=\"_ _0\"></span>5. <span class=\"_ _15\"> </span>In particolare, <span class=\"_ _17\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>inves<span class=\"_ _0\"></span>timenti <span class=\"_ _14\"> </span>in <span class=\"_ _17\"> </span>immo<span class=\"_ _0\"></span>bili, <span class=\"_ _17\"> </span>impianti <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>macch<span class=\"_ _0\"></span>inari, <span class=\"_ _17\"> </span>esclusi<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _17\"> </span>dei <span class=\"_ _14\"> </span>diritti <span class=\"_ _14\"> </span>d\u2019uso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _17\"> </span>di<span class=\"_ _0\"></span> immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>macc<span class=\"_ _0\"></span>hinari, <span class=\"_ _0\"></span>amm<span class=\"_ _0\"></span>ontano <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivamente <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _11\"></span>66.108 <span class=\"_ _0\"></span>migliaia <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>riferiscono <span class=\"_ _11\"></span>principalmente a: (vi)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>beni <span class=\"_ _0\"></span>strumen<span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>concedere <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>locazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.447 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>ad <span class=\"_ _11\"></span>anodi <span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>conced<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>easing relativi al segme<span class=\"_ _0\"></span>nto di business Electr<span class=\"_ _0\"></span>ode Technologies; (vii)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>macchinari <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _11\"></span>3.979 <span class=\"_ _11\"></span>migliaia <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>agli <span class=\"_ _11\"></span>stabiliment<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>Germ<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>talia, <span class=\"_ _11\"></span>di cui 1.766 migliaia relat<span class=\"_ _0\"></span>ivi alla Gigafact<span class=\"_ _0\"></span>ory; (viii)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>fabbricati per Euro 330 m<span class=\"_ _0\"></span>igliaia; (ix)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>altri beni materiali pe<span class=\"_ _0\"></span>r Euro 191 migliaia;<span class=\"_ _0\"></span> (x)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>immobilizzazioni <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>corso <span class=\"_ _13\"></span>e <span class=\"_ _13\"> </span>acconti <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>56.161 <span class=\"_ _13\"> </span>migliaia, <span class=\"_ _13\"> </span>relati<span class=\"_ _0\"></span>vi <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>22.197 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>impianti <span class=\"_ _13\"></span>e macchinari a <span class=\"_ _0\"></span>seguito dell\u2019amm<span class=\"_ _0\"></span>odernamento <span class=\"_ _0\"></span>tecnologico e <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>espansione della <span class=\"_ _0\"></span>capacit\u00e0 <span class=\"_ _0\"></span>produttiva del <span class=\"_ _24\"> </span>Gruppo <span class=\"_ _49\"> </span>principalmente <span class=\"_ _49\"> </span>in <span class=\"_ _49\"> </span>Italia, <span class=\"_ _24\"> </span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _24\"> </span>Uniti <span class=\"_ _49\"> </span>e <span class=\"_ _24\"> </span>Gi<span class=\"_ _0\"></span>appone, <span class=\"_ _49\"> </span>per <span class=\"_ _24\"> </span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _24\"> </span>31.119 <span class=\"_ _49\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _24\"> </span>a <span class=\"_ _49\"> </span>fabbricati prevalentemente in Italia <span class=\"_ _3\"></span>(inclusa la Gigafactory <span class=\"_ _3\"></span>per quasi Euro <span class=\"_ _3\"></span>15 milioni) <span class=\"_ _3\"></span>e Stati Uniti, <span class=\"_ _3\"></span>per Euro 2.766 <span class=\"_ _3\"></span>migliaia<span class=\"_ _0\"></span> ad altri beni e per Euro 7<span class=\"_ _0\"></span>9 migliaia ad accont<span class=\"_ _0\"></span>i.<span class=\"_ _1c4\"> </span>Le sv<span class=\"_ _0\"></span>alutazioni cumulate <span class=\"_ _0\"></span>al 31 d<span class=\"_ _0\"></span>icembre 2025 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>interessano <span class=\"_ _0\"></span>immobili, <span class=\"_ _0\"></span>impianti e <span class=\"_ _0\"></span>macchinari <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>complessivamente pari <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.062 <span class=\"_ _0\"></span>migliaia <span class=\"_ _11\"></span>(<span class=\"_ _1c4\"> </span>Euro <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>quelle <span class=\"_ _0\"></span>rilev<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>\u2019esercizio <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iuso <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _0\"></span>2025, <span class=\"_ _11\"></span>incluse <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>  ripristini netti di E<span class=\"_ _0\"></span>uro 291 migliaia indicati ne<span class=\"_ _0\"></span>lla precedente tabe<span class=\"_ _0\"></span>lla di dettaglio).<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a5\">La <span class=\"_ _13\"></span>seguente <span class=\"_ _13\"></span>tabella <span class=\"_ _13\"></span>fornisc<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>principali <span class=\"_ _13\"></span>informazi<span class=\"_ _0\"></span>oni <span class=\"_ _12\"></span>re<span class=\"_ _0\"></span>lative<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>contratti <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>locazione <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>cu<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>agisce<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>come </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a6\">locatario: </div><div class=\"gs1b\"><table class=\"s w3fc h25f\" id=\"_02a86cff-ca17-456d-8004-0e0c1222690d\"><tr><td></td><td class=\"t m0 x21c hb y1d5a ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1d5b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d5b ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td class=\"t m0 x4ab h1a y1d5c ff3 fs6 fc2 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d5d ff1 fs6 fc2 sc0 ls0 ws0\">Costo storico attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (fabbricati)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d5d ff1 fs6 fc2 sc0 ls0 ws0\">25.935<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d5d ff1 fs6 fc2 sc0 ls0 ws0\">26.073<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d5e ff1 fs6 fc2 sc0 ls0 ws0\">Costo storico attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (altri beni)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d5e ff1 fs6 fc2 sc0 ls0 ws0\">2.805<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d5e ff1 fs6 fc2 sc0 ls0 ws0\">1.931<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d5f ff1 fs6 fc2 sc0 ls0 ws0\">Totale costo storico attivit<span class=\"_ _0\"></span>\u00e0 per diritto d'utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d5f ff1 fs6 fc2 sc0 ls0 ws0\">28.740<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d5f ff1 fs6 fc2 sc0 ls0 ws0\">28.004<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d60 ff1 fs6 fc2 sc0 ls0 ws0\">Fondo ammortamento del diritto di utilizz<span class=\"_ _0\"></span>o di fabbricati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d60 ff1 fs6 fc2 sc0 ls0 ws0\">9.712<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d60 ff1 fs6 fc2 sc0 ls0 ws0\">7.261<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d61 ff1 fs6 fc2 sc0 ls0 ws0\">Fondo ammortamento del diritto di utilizz<span class=\"_ _0\"></span>o di altri beni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d61 ff1 fs6 fc2 sc0 ls0 ws0\">1.099<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d61 ff1 fs6 fc2 sc0 ls0 ws0\">627<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d62 ff1 fs6 fc2 sc0 ls0 ws0\">Totale fondo ammortamento per diritt<span class=\"_ _0\"></span>o d'utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d62 ff1 fs6 fc2 sc0 ls0 ws0\">10.811<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d62 ff1 fs6 fc2 sc0 ls0 ws0\">7.888<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d63 ff1 fs6 fc2 sc0 ls0 ws0\">Valore netto contabile<span class=\"_ _0\"></span> attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d63 ff1 fs6 fc2 sc0 ls0 ws0\">16.223<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d63 ff1 fs6 fc2 sc0 ls0 ws0\">18.812<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d64 ff1 fs6 fc2 sc0 ls0 ws0\">Valore netto contabile<span class=\"_ _0\"></span> attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d64 ff1 fs6 fc2 sc0 ls0 ws0\">1.706<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d64 ff1 fs6 fc2 sc0 ls0 ws0\">1.304<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d65 ff1 fs6 fc2 sc0 ls0 ws0\">Totale valore netto cont<span class=\"_ _0\"></span>abile attivit\u00e0 per diritto di utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d65 ff1 fs6 fc2 sc0 ls0 ws0\">17.929<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d65 ff1 fs6 fc2 sc0 ls0 ws0\">20.116<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d66 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 per <span class=\"ff3\">l<span class=\"_ _0\"></span>easing</span> correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d66 ff1 fs6 fc2 sc0 ls0 ws0\">3.896<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d66 ff1 fs6 fc2 sc0 ls0 ws0\">3.692<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d67 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 per <span class=\"ff3\">l<span class=\"_ _0\"></span>easing</span> non correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d67 ff1 fs6 fc2 sc0 ls0 ws0\">14.967<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d67 ff1 fs6 fc2 sc0 ls0 ws0\">17.310<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d68 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 per<span class=\"_ _0\"></span> <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x263 hb y1d68 ff1 fs6 fc2 sc0 ls0 ws0\">18.863<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d68 ff1 fs6 fc2 sc0 ls0 ws0\">21.002<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d69 ff1 fs6 fc2 sc0 ls0 ws0\">Ammortamento attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (fabbricati)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d69 ff1 fs6 fc2 sc0 ls0 ws0\">3.577<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d69 ff1 fs6 fc2 sc0 ls0 ws0\">4.060<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6a ff1 fs6 fc2 sc0 ls0 ws0\">Ammortamento attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (altri beni)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d6a ff1 fs6 fc2 sc0 ls0 ws0\">588<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d6a ff1 fs6 fc2 sc0 ls0 ws0\">446<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">Totale ammortamento per diritto<span class=\"_ _0\"></span> di utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">4.165<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">4.506<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">Canoni di leasing pagati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">4.845<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">4.969<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h1a y1d6d ff3 fs6 fc2 sc0 ls0 ws0\">di cui interessi passi<span class=\"_ _0\"></span>vi per leasing pagati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c h1a y1d6d ff3 fs6 fc2 sc0 ls0 ws0\">776<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c h1a y1d6d ff3 fs6 fc2 sc0 ls0 ws0\">781<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">Leasing a breve termine e di modesto valore<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2.682<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2.656<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a9\">Nel <span class=\"_ _3\"></span>corso dell\u2019esercizio chiuso al <span class=\"_ _3\"></span>31 di<span class=\"_ _3\"></span>cembre 2025 <span class=\"_ _3\"></span>sono stati pagati <span class=\"_ _3\"></span>complessivi Euro <span class=\"_ _3\"></span>4.845 migl<span class=\"_ _0\"></span>iaia di <span class=\"_ _3\"></span>canoni <span class=\"_ _3\"></span>di leasing, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3aa\">di cui <span class=\"_ _3\"></span>Euro 4.069 migl<span class=\"_ _0\"></span>iaia a <span class=\"_ _3\"></span>riduz<span class=\"_ _0\"></span>ione della passivit\u00e0 finanziaria ed Euro 776 migliaia quale quota interessi, rilevata tra gli </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ab\">oneri <span class=\"_ _17\"> </span>finanziar<span class=\"_ _0\"></span>i. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>costo <span class=\"_ _14\"> </span>complessiv<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>rilevato <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _17\"> </span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _17\"> </span>relativo <span class=\"_ _17\"> </span>ad  a<span class=\"_ _3\"></span>ffitti <span class=\"_ _17\"> </span>e <span class=\"_ _14\"> </span>noleggi <span class=\"_ _17\"> </span>esclus<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>dall\u2019ambito <span class=\"_ _14\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ac\">applicazione dell\u2019IFRS 16 am<span class=\"_ _0\"></span>monta co<span class=\"_ _0\"></span>mplessivamente a Euro 2.<span class=\"_ _0\"></span>682 migliaia.<span class=\"_ _0\"></span> </div><div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs3bd\">21. Attivit\u00e0 finanzia<span class=\"_ _0\"></span>rie inclusi<span class=\"_ _0\"></span> gli strumenti derivati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3be\">La tabella che segue riport<span class=\"_ _0\"></span>a la composizione<span class=\"_ _0\"></span> delle attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie non corrent<span class=\"_ _0\"></span>i al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. </div><div class=\"gs31f\"><table class=\"s w3b4 h261\" id=\"_08da4ce8-1c70-4dab-b6ae-7808a0090841\"><tr><td></td><td class=\"t m0 x21c hb y1d8c ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1d8d ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d8d ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1d8e ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d8f ff1 fs6 fca sc5 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d90 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti finanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d90 ff1 fs6 fc8 sc4 ls0 ws0\">19<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1d90 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d91 ff1 fs6 fc2 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d91 ff1 fs6 fc8 sc4 ls0 ws0\">5.257<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d91 ff1 fs6 fc8 sc0 ls0 ws0\">4.592<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d92 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d92 ff1 fs6 fc8 sc4 ls0 ws0\">5.276<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d92 ff1 fs6 fc8 sc4 ls0 ws0\">4.592<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3bf\">Gli investiment<span class=\"_ _0\"></span>i in <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziarie si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente a <span class=\"_ _0\"></span>taluni <span class=\"_ _0\"></span>fondi pe<span class=\"_ _0\"></span>nsione <span class=\"_ _0\"></span>e fondi <span class=\"_ _0\"></span>integrativ<span class=\"_ _0\"></span>i aziend<span class=\"_ _0\"></span>ali a<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c0\">favore del <span class=\"_ _3\"></span>personale dipendente. Inoltre, includono <span class=\"_ _3\"></span>l\u2019investime<span class=\"_ _0\"></span>nto da <span class=\"_ _3\"></span>parte della <span class=\"_ _3\"></span>capogrupp<span class=\"_ _0\"></span>o nel <span class=\"_ _3\"></span>Fondo 360 <span class=\"_ _3\"></span>Life II, il <span class=\"_ _3\"></span>cui </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c1\">fair value <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>pari E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>1,3 m<span class=\"_ _0\"></span>ilioni ci<span class=\"_ _0\"></span>rca; <span class=\"_ _0\"></span>tale<span class=\"_ _0\"></span> fondo <span class=\"_ _0\"></span>sostiene <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>start-up <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>ranti nel <span class=\"_ _0\"></span>settore<span class=\"_ _0\"></span> Cl<span class=\"_ _0\"></span>imate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c2\">Tech e che rispondono al<span class=\"_ _0\"></span>le sfide della tr<span class=\"_ _0\"></span>ansizione climatica con t<span class=\"_ _0\"></span>ecnologie innovative<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c3\">La tabella che segue riport<span class=\"_ _0\"></span>a la composizione<span class=\"_ _0\"></span> delle attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie corren<span class=\"_ _0\"></span>ti al 31 dicembre 20<span class=\"_ _0\"></span>25 e 2024. </div><div class=\"gs3c4\"><table class=\"s w3fc h262\" id=\"_f4a4e006-aece-41ae-bda5-173b90d4b305\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1d93 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre<span class=\"_ _1c4\"> </span></span></td></tr><tr><td></td><td class=\"c n x4ac y1d94 w3bf h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ad y1d94 w438 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2<span class=\"_ _0\"></span>024</div></td></tr><tr><td></td><td class=\"t m0 x21c hb y1d95 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d96 ff1 fs6 fca sc5 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d97 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti finanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d97 ff1 fs6 fc8 sc4 ls0 ws0\">138<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d97 ff1 fs6 fc8 sc0 ls0 ws0\">193<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d98 ff1 fs6 fc2 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d98 ff1 fs6 fc8 sc4 ls0 ws0\">14.536<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d98 ff1 fs6 fc8 sc0 ls0 ws0\">10.317<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d99 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d99 ff1 fs6 fc8 sc4 ls0 ws0\">14.674<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d99 ff1 fs6 fc8 sc4 ls0 ws0\">10.510<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c5\">Gli <span class=\"_ _17\"> </span>investimenti <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>inanziarie, <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span>14.536 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _17\"> </span>2025<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>(Euro <span class=\"_ _17\"> </span>10.317 migliaia <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _17\"> </span>31 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c6\">dicembre 2024) sono re<span class=\"_ _0\"></span>lativi principalme<span class=\"_ _0\"></span>nte a investimenti <span class=\"_ _0\"></span>in fondi monetar<span class=\"_ _0\"></span>i. </div><div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs446\">32. Passivit\u00e0 finanz<span class=\"_ _0\"></span>iarie<span class=\"ff2 fs4 fc2\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs447\">La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio delle passiv<span class=\"_ _0\"></span>it\u00e0 finanziar<span class=\"_ _0\"></span>ie al 31 dicembre 2025 e<span class=\"_ _0\"></span> 2024. </div><div class=\"gs3e2\"><table class=\"s w461 h279\" id=\"_e9ce15d0-9543-480c-8579-48dcc66baf9f\"><tr><td></td><td></td><td class=\"t m0 x381 hb y1e7a ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1e7b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e7b ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1e7c ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3 sc0\">(in Euro migliaia)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1e7d ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e7e ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e7e ff1 fs6 fc2 sc2 ls0 ws0\">3.881<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e7e ff1 fs6 fc2 sc0 ls0 ws0\">123.328<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e7f ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per leasi<span class=\"_ _0\"></span>ng<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e7f ff1 fs6 fc2 sc2 ls0 ws0\">14.967<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e7f ff1 fs6 fc2 sc0 ls0 ws0\">17.310<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e80 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e80 ff1 fs6 fc2 sc2 ls0 ws0\">18.848<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e80 ff1 fs6 fc2 sc2 ls0 ws0\">140.638<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e81 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e82 ff1 fs6 fc2 sc0 ls0 ws0\">Scoperti in conto corrente<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e82 ff1 fs6 fc2 sc2 ls0 ws0\">46<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e82 ff1 fs6 fc2 sc0 ls0 ws0\">178<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e83 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e83 ff1 fs6 fc2 sc2 ls0 ws0\">14.233<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e83 ff1 fs6 fc2 sc0 ls0 ws0\">14.775<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e84 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per leasi<span class=\"_ _0\"></span>ng<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e84 ff1 fs6 fc2 sc2 ls0 ws0\">3.896<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e84 ff1 fs6 fc2 sc0 ls0 ws0\">3.692<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e85 ff1 fs6 fc2 sc0 ls0 ws0\">Fair value degli st<span class=\"_ _0\"></span>rumenti derivati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e85 ff1 fs6 fc2 sc2 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e85 ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e86 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e86 ff1 fs6 fc8 sc4 ls0 ws0\">18.317<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e86 ff1 fs6 fc8 sc4 ls0 ws0\">18.948<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e87 ff1 fs6 fc2 sc2 ls0 ws0\">Totale debiti<span class=\"_ _0\"></span> e passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e87 ff1 fs6 fc8 sc4 ls0 ws0\">37.165<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e87 ff1 fs6 fc8 sc4 ls0 ws0\">159.586<span class=\"_ _1c4\"> </span></td></tr></table></div>Debiti per leasing Rappresentano <span class=\"_ _0\"></span>le passi<span class=\"_ _0\"></span>vit\u00e0 <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>ie rilev<span class=\"_ _0\"></span>ate second<span class=\"_ _0\"></span>o qu<span class=\"_ _0\"></span>anto <span class=\"_ _0\"></span>previsto d<span class=\"_ _0\"></span>all\u2019IFRS 1<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>\u201cLeasing\u201d; <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>debito <span class=\"_ _0\"></span>\u00e8 i<span class=\"_ _0\"></span>n par<span class=\"_ _0\"></span>ticolare l\u2019obbligazione <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>eff<span class=\"_ _0\"></span>ettuare <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>pagam<span class=\"_ _0\"></span>enti <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>visti <span class=\"_ _0\"></span>lungo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>durata <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ratto. <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>merito <span class=\"_ _11\"></span>alle <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>cadenze <span class=\"_ _11\"></span>contrattuali<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dei debiti per leasing, si r<span class=\"_ _0\"></span>imanda alla nota 36 \u201cInform<span class=\"_ _0\"></span>ativa sui rischi<span class=\"_ _0\"></span>\u201d per ulteriori dettagli.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "4. Ricavi  La <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>egue <span class=\"_ _3\"></span>riporta <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>chiusi <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>cembre 2025 e 2024. <table class=\"s w3ba h244\" id=\"_0f8ba907-67d3-4bd8-8d18-23fef5d6c72d\"><tr><td></td><td></td><td></td><td class=\"t m0 x22c h7 y1bfe ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1bff ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1bff ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c00 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c01 ff1 fs6 fc2 sc0 ls0 ws0\">Vendite di elettrodi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c01 ff1 fs6 fc8 sc4 ls0 ws0\">461.733<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c01 ff1 fs6 fc8 sc0 ls0 ws0\">441.585<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c02 ff1 fs6 fc2 sc0 ls0 ws0\">Vendite di sistemi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c02 ff1 fs6 fc8 sc4 ls0 ws0\">26.742<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c02 ff1 fs6 fc8 sc0 ls0 ws0\">37.027<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c03 ff1 fs6 fc2 sc0 ls0 ws0\">Servizi post-vendita e alt<span class=\"_ _0\"></span>re vendite<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c03 ff1 fs6 fc8 sc4 ls0 ws0\">288.783<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c03 ff1 fs6 fc8 sc0 ls0 ws0\">296.433<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c04 ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi da lavori<span class=\"_ _0\"></span> in corso su ordinazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c04 ff1 fs6 fc8 sc4 ls0 ws0\">97.699<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c04 ff1 fs6 fc8 sc0 ls0 ws0\">87.568<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td></tr></table>I <span class=\"_ _17\"> </span>ricavi <span class=\"_ _17\"> </span>per <span class=\"_ _14\"> </span>l\u2019esercizio <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>hiuso <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _17\"> </span>2025 <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>attestano <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Euro <span class=\"_ _14\"> </span>874.957 migliaia <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>Euro <span class=\"_ _17\"> </span>862.613 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _17\"> </span>per<span class=\"_ _0\"></span> l\u2019esercizio <span class=\"_ _12\"></span>ch<span class=\"_ _0\"></span>iuso <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _13\"></span>2024). <span class=\"_ _13\"></span>L\u2019incremento <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>ricavi <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>12<span class=\"_ _0\"></span>.344 <span class=\"_ _13\"></span>migliaia <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>pari <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>1,4%) <span class=\"_ _13\"></span>\u00e8 attribuibile <span class=\"_ _11\"></span>all\u2019aumento <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>quelli <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>segmenti <span class=\"_ _11\"></span>Water <span class=\"_ _11\"></span>Technolo<span class=\"_ _0\"></span>gies <span class=\"_ _11\"></span>(+7,2%) <span class=\"_ _11\"></span>ed <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>nergy <span class=\"_ _11\"></span>Transiti<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>(+6,4%), <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>parte compensati dalla diminuzi<span class=\"_ _0\"></span>one dei ricav<span class=\"_ _0\"></span>i nel segmento Electr<span class=\"_ _0\"></span>ode Technologies (-3,6%)<span class=\"_ _0\"></span>. I ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>operativ<span class=\"_ _0\"></span>i da <span class=\"_ _11\"></span>leasing, <span class=\"_ _0\"></span>incl<span class=\"_ _0\"></span>usi <span class=\"_ _0\"></span>nella v<span class=\"_ _0\"></span>oce <span class=\"_ _0\"></span>\u201cServiz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>post <span class=\"_ _0\"></span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>vendite<span class=\"_ _0\"></span>\u201d, <span class=\"_ _0\"></span>ammontan<span class=\"_ _0\"></span>o a <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>26.679 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia per <span class=\"_ _12\"></span>l\u2019esercizio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>27.608 <span class=\"_ _13\"></span>migliaia <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l\u2019esercizio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _12\"></span>2024), <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ono relativi a elettrodi e loro co<span class=\"_ _0\"></span>mponenti concessi<span class=\"_ _0\"></span> in locazione a clienti<span class=\"_ _0\"></span> con contratti di du<span class=\"_ _0\"></span>rata pluriennale<span class=\"_ _0\"></span>.  Nella se<span class=\"_ _0\"></span>guente <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>icati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>contabil<span class=\"_ _0\"></span>izzare <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>relativamente alla quota <span class=\"_ _0\"></span>non cance<span class=\"_ _0\"></span>llabile d<span class=\"_ _0\"></span>ei c<span class=\"_ _0\"></span>ontratti <span class=\"_ _0\"></span>per g<span class=\"_ _0\"></span>li eserc<span class=\"_ _0\"></span>izi chiusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2025 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 dice<span class=\"_ _0\"></span>mbre 2024, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ciascuno dei primi cinque anni e il tota<span class=\"_ _0\"></span>le degli import<span class=\"_ _0\"></span>i per gli anni restant<span class=\"_ _0\"></span>i. <table class=\"s w3bb h245\" id=\"_6683779d-e245-4fdf-9e07-a72c1d396738\"><tr><td></td><td class=\"c x30e y1c06 w2c0 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Entro         </div></td><td class=\"c x227 y1c06 w2c1 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 1 e       </div></td><td class=\"c x372 y1c06 w2c2 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 2 e       </div></td><td class=\"c x310 y1c06 w2c3 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 3 e       </div></td><td class=\"c x32a y1c06 w2c1 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 4 e       </div></td><td class=\"c x373 y1c06 w2c4 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre            </div></td></tr><tr><td></td><td class=\"t m0 x374 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">1 anno<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x375 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">2 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x223 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">3 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x376 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">4 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x311 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">5 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x248 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">5 anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c08 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _146\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c09 ff1 fs6 fc2 sc0 ls0 ws0\">Quota non cancellabi<span class=\"_ _0\"></span>le contratti di leasing 31 dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"c n x377 y1c0a w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">20.469</div></td><td class=\"c n x378 y1c0a w3bc h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">14.442</div></td><td class=\"c n x379 y1c0a w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">10.757</div></td><td class=\"c n x37a y1c0a w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">7.991</div></td><td class=\"c n x37b y1c0a w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">6.559</div></td><td class=\"c n x37c y1c0a w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">22.808<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1c0b ff1 fs6 fc2 sc0 ls0 ws0\">Quota non cancellabi<span class=\"_ _0\"></span>le contratti di leasing 31 dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"c n x377 y1c0c w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">17.361</div></td><td class=\"c n x378 y1c0c w3bd h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">17.085</div></td><td class=\"c n x37d y1c0c w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">13.966</div></td><td class=\"c n x37e y1c0c w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">11.410</div></td><td class=\"c n x37f y1c0c w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">9.414</div></td><td class=\"c n x380 y1c0c w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">40.529<span class=\"_ _1c4\"> </span></div></td></tr></table>Il dettaglio dei ricavi pe<span class=\"_ _0\"></span>r area geografica<span class=\"_ _0\"></span> \u00e8 il seguente:<span class=\"_ _0\"></span> <table class=\"s w3ba h246\" id=\"_c6e3db52-870a-4778-b51f-474cf5e4412f\"><tr><td></td><td></td><td></td><td class=\"t m0 x22c h7 y1c0d ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c0e ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c0e ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c0f ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c10 ff1 fs6 fc2 sc0 ls0 ws0\">Europa, Medio Oriente, Africa e India (EMEIA)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c10 ff1 fs6 fc8 sc4 ls0 ws0\">303.233<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c10 ff1 fs6 fc8 sc0 ls0 ws0\">304.289<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h1a y1c11 ff3 fs6 fc2 sc0 ls0 ws0\">(di cui Italia)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 h1a y1c11 ff3 fs6 fc8 sc0 ls0 ws0\">12.365<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 h1a y1c11 ff3 fs6 fc8 sc0 ls0 ws0\">29.012<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c12 ff1 fs6 fc2 sc0 ls0 ws0\">Nord e Sud America (AMS)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c12 ff1 fs6 fc8 sc4 ls0 ws0\">277.453<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c12 ff1 fs6 fc8 sc0 ls0 ws0\">257.589<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c13 ff1 fs6 fc2 sc0 ls0 ws0\">Asia Pacifico (APAC)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c13 ff1 fs6 fc8 sc4 ls0 ws0\">294.271<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c13 ff1 fs6 fc8 sc0 ls0 ws0\">300.735<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c14 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c14 ff1 fs6 fc8 sc4 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c14 ff1 fs6 fc2 sc2 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td></tr></table>La quasi totalit\u00e0 dei cont<span class=\"_ _0\"></span>ratti con i client<span class=\"_ _0\"></span>i stipulati dal Grupp<span class=\"_ _0\"></span>o non prevede cor<span class=\"_ _0\"></span>rispettivi variabil<span class=\"_ _0\"></span>i. La <span class=\"_ _13\"></span>quasi <span class=\"_ _13\"></span>totalit\u00e0 <span class=\"_ _17\"> </span>dei <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"></span>contiene <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>mponente <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _13\"> </span>sign<span class=\"_ _0\"></span>ificativa, <span class=\"_ _13\"></span>ovvero <span class=\"_ _17\"> </span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>quale <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>periodo compreso <span class=\"_ _11\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>rasferimento <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>bene <span class=\"_ _11\"></span>patt<span class=\"_ _0\"></span>uito <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>cliente <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pagamento <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ffettuato <span class=\"_ _11\"></span>dal <span class=\"_ _12\"></span>cliente <span class=\"_ _11\"></span>st<span class=\"_ _0\"></span>esso <span class=\"_ _11\"></span>ecceda <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>dodici mesi. Pertanto, il Gruppo non ha effettuato alcun aggiustamento del corrispettivo dell\u2019operaz<span class=\"_ _0\"></span>ione per tener conto degli effetti del valore temporal<span class=\"_ _0\"></span>e del denaro.<span class=\"_ _0\"></span> Per <span class=\"_ _13\"></span>l\u2019esercizio <span class=\"_ _13\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _13\"> </span>31 <span class=\"_ _13\"> </span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"> </span>la <span class=\"_ _13\"></span>quasi <span class=\"_ _13\"></span>totalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>obbligazioni <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>adem<span class=\"_ _0\"></span>piere <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>parte <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span> riferimento a contratt<span class=\"_ _0\"></span>i aventi durata infe<span class=\"_ _0\"></span>riore a 12 mesi.  Per i ricavi da lavori in <span class=\"_ _3\"></span>corso su ordinazione aventi le obbligazio<span class=\"_ _0\"></span>ni contrattuali adempiute nel corso del tempo, il Gruppo rileva <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>ricavi <span class=\"_ _12\"></span>da <span class=\"_ _13\"></span>contratti <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>clienti <span class=\"_ _12\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>metodi <span class=\"_ _13\"></span>basati <span class=\"_ _12\"></span>sugl<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>input <span class=\"_ _13\"></span>impiegati <span class=\"_ _12\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>adem<span class=\"_ _0\"></span>piere <span class=\"_ _12\"></span>l\u2019obbligaz<span class=\"_ _0\"></span>ione contrattuale, costituiti <span class=\"_ _3\"></span>dai costi <span class=\"_ _3\"></span>sostenuti. P<span class=\"_ _3\"></span>er le <span class=\"_ _3\"></span>obbligazioni contrattuali <span class=\"_ _3\"></span>adempiute in <span class=\"_ _3\"></span>un det<span class=\"_ _3\"></span>erminato momento <span class=\"_ _3\"></span>i ri<span class=\"_ _3\"></span>cavi da <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>sono rilevati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>trasferimento<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>dei ben<span class=\"_ _3\"></span>i, di<span class=\"_ _3\"></span>sciplinato contrattualmente.<span class=\"_ _0\"></span> Per <span class=\"_ _13\"> </span>ulter<span class=\"_ _0\"></span>iori <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nformazioni <span class=\"_ _17\"> </span>circa <span class=\"_ _17\"> </span>l\u2019andamento <span class=\"_ _13\"></span>dei <span class=\"_ _17\"> </span>ricavi, <span class=\"_ _17\"> </span>si <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span>ccia <span class=\"_ _13\"> </span>riferiment<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>quanto <span class=\"_ _13\"> </span>riporta<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>nella <span class=\"_ _13\"></span>relazione <span class=\"_ _17\"> </span>degli amministratori sull\u2019and<span class=\"_ _0\"></span>amento della ges<span class=\"_ _0\"></span>tione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "4. Ricavi  La <span class=\"_ _3\"></span>tabella <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>egue <span class=\"_ _3\"></span>riporta <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>dei <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>icavi <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>con <span class=\"_ _2\"></span>i <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>esercizi <span class=\"_ _3\"></span>chiusi <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span>cembre 2025 e 2024. <table class=\"s w3ba h244\" id=\"_0f8ba907-67d3-4bd8-8d18-23fef5d6c72d\"><tr><td></td><td></td><td></td><td class=\"t m0 x22c h7 y1bfe ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1bff ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1bff ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c00 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c01 ff1 fs6 fc2 sc0 ls0 ws0\">Vendite di elettrodi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c01 ff1 fs6 fc8 sc4 ls0 ws0\">461.733<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c01 ff1 fs6 fc8 sc0 ls0 ws0\">441.585<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c02 ff1 fs6 fc2 sc0 ls0 ws0\">Vendite di sistemi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c02 ff1 fs6 fc8 sc4 ls0 ws0\">26.742<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c02 ff1 fs6 fc8 sc0 ls0 ws0\">37.027<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c03 ff1 fs6 fc2 sc0 ls0 ws0\">Servizi post-vendita e alt<span class=\"_ _0\"></span>re vendite<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c03 ff1 fs6 fc8 sc4 ls0 ws0\">288.783<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c03 ff1 fs6 fc8 sc0 ls0 ws0\">296.433<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c04 ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi da lavori<span class=\"_ _0\"></span> in corso su ordinazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c04 ff1 fs6 fc8 sc4 ls0 ws0\">97.699<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c04 ff1 fs6 fc8 sc0 ls0 ws0\">87.568<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c05 ff1 fs6 fc2 sc2 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td></tr></table>I <span class=\"_ _17\"> </span>ricavi <span class=\"_ _17\"> </span>per <span class=\"_ _14\"> </span>l\u2019esercizio <span class=\"_ _17\"> </span>c<span class=\"_ _0\"></span>hiuso <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _17\"> </span>2025 <span class=\"_ _14\"> </span>si <span class=\"_ _17\"> </span>attestano <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Euro <span class=\"_ _14\"> </span>874.957 migliaia <span class=\"_ _17\"> </span>(<span class=\"_ _0\"></span>Euro <span class=\"_ _17\"> </span>862.613 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _17\"> </span>per<span class=\"_ _0\"></span> l\u2019esercizio <span class=\"_ _12\"></span>ch<span class=\"_ _0\"></span>iuso <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _13\"></span>2024). <span class=\"_ _13\"></span>L\u2019incremento <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>ricavi <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>12<span class=\"_ _0\"></span>.344 <span class=\"_ _13\"></span>migliaia <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>pari <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>1,4%) <span class=\"_ _13\"></span>\u00e8 attribuibile <span class=\"_ _11\"></span>all\u2019aumento <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>quelli <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>segmenti <span class=\"_ _11\"></span>Water <span class=\"_ _11\"></span>Technolo<span class=\"_ _0\"></span>gies <span class=\"_ _11\"></span>(+7,2%) <span class=\"_ _11\"></span>ed <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>nergy <span class=\"_ _11\"></span>Transiti<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>(+6,4%), <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olo <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>parte compensati dalla diminuzi<span class=\"_ _0\"></span>one dei ricav<span class=\"_ _0\"></span>i nel segmento Electr<span class=\"_ _0\"></span>ode Technologies (-3,6%)<span class=\"_ _0\"></span>. I ricav<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>operativ<span class=\"_ _0\"></span>i da <span class=\"_ _11\"></span>leasing, <span class=\"_ _0\"></span>incl<span class=\"_ _0\"></span>usi <span class=\"_ _0\"></span>nella v<span class=\"_ _0\"></span>oce <span class=\"_ _0\"></span>\u201cServiz<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>post <span class=\"_ _0\"></span>vend<span class=\"_ _0\"></span>ita <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>vendite<span class=\"_ _0\"></span>\u201d, <span class=\"_ _0\"></span>ammontan<span class=\"_ _0\"></span>o a <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>26.679 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia per <span class=\"_ _12\"></span>l\u2019esercizio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>27.608 <span class=\"_ _13\"></span>migliaia <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l\u2019esercizio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _12\"></span>2024), <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ono relativi a elettrodi e loro co<span class=\"_ _0\"></span>mponenti concessi<span class=\"_ _0\"></span> in locazione a clienti<span class=\"_ _0\"></span> con contratti di du<span class=\"_ _0\"></span>rata pluriennale<span class=\"_ _0\"></span>.  Nella se<span class=\"_ _0\"></span>guente <span class=\"_ _0\"></span>tabella <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>icati <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>ricavi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>contabil<span class=\"_ _0\"></span>izzare <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccess<span class=\"_ _0\"></span>ivi <span class=\"_ _0\"></span>relativamente alla quota <span class=\"_ _0\"></span>non cance<span class=\"_ _0\"></span>llabile d<span class=\"_ _0\"></span>ei c<span class=\"_ _0\"></span>ontratti <span class=\"_ _0\"></span>per g<span class=\"_ _0\"></span>li eserc<span class=\"_ _0\"></span>izi chiusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre 2025 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 dice<span class=\"_ _0\"></span>mbre 2024, <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ciascuno dei primi cinque anni e il tota<span class=\"_ _0\"></span>le degli import<span class=\"_ _0\"></span>i per gli anni restant<span class=\"_ _0\"></span>i. <table class=\"s w3bb h245\" id=\"_6683779d-e245-4fdf-9e07-a72c1d396738\"><tr><td></td><td class=\"c x30e y1c06 w2c0 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Entro         </div></td><td class=\"c x227 y1c06 w2c1 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 1 e       </div></td><td class=\"c x372 y1c06 w2c2 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 2 e       </div></td><td class=\"c x310 y1c06 w2c3 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 3 e       </div></td><td class=\"c x32a y1c06 w2c1 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Tra 4 e       </div></td><td class=\"c x373 y1c06 w2c4 h30\"><div class=\"t m0 x0 hb yab8 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre            </div></td></tr><tr><td></td><td class=\"t m0 x374 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">1 anno<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x375 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">2 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x223 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">3 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x376 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">4 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x311 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">5 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x248 h7 y1c07 ff1 fs6 fc1d sc0 ls0 ws0\">5 anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c08 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _146\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c09 ff1 fs6 fc2 sc0 ls0 ws0\">Quota non cancellabi<span class=\"_ _0\"></span>le contratti di leasing 31 dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"c n x377 y1c0a w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">20.469</div></td><td class=\"c n x378 y1c0a w3bc h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">14.442</div></td><td class=\"c n x379 y1c0a w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">10.757</div></td><td class=\"c n x37a y1c0a w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">7.991</div></td><td class=\"c n x37b y1c0a w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">6.559</div></td><td class=\"c n x37c y1c0a w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">22.808<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1c0b ff1 fs6 fc2 sc0 ls0 ws0\">Quota non cancellabi<span class=\"_ _0\"></span>le contratti di leasing 31 dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"c n x377 y1c0c w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">17.361</div></td><td class=\"c n x378 y1c0c w3bd h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">17.085</div></td><td class=\"c n x37d y1c0c w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">13.966</div></td><td class=\"c n x37e y1c0c w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">11.410</div></td><td class=\"c n x37f y1c0c w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">9.414</div></td><td class=\"c n x380 y1c0c w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">40.529<span class=\"_ _1c4\"> </span></div></td></tr></table>Il dettaglio dei ricavi pe<span class=\"_ _0\"></span>r area geografica<span class=\"_ _0\"></span> \u00e8 il seguente:<span class=\"_ _0\"></span> <table class=\"s w3ba h246\" id=\"_c6e3db52-870a-4778-b51f-474cf5e4412f\"><tr><td></td><td></td><td></td><td class=\"t m0 x22c h7 y1c0d ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c0e ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c0e ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1c0f ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c10 ff1 fs6 fc2 sc0 ls0 ws0\">Europa, Medio Oriente, Africa e India (EMEIA)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c10 ff1 fs6 fc8 sc4 ls0 ws0\">303.233<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c10 ff1 fs6 fc8 sc0 ls0 ws0\">304.289<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h1a y1c11 ff3 fs6 fc2 sc0 ls0 ws0\">(di cui Italia)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 h1a y1c11 ff3 fs6 fc8 sc0 ls0 ws0\">12.365<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 h1a y1c11 ff3 fs6 fc8 sc0 ls0 ws0\">29.012<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c12 ff1 fs6 fc2 sc0 ls0 ws0\">Nord e Sud America (AMS)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c12 ff1 fs6 fc8 sc4 ls0 ws0\">277.453<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c12 ff1 fs6 fc8 sc0 ls0 ws0\">257.589<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c13 ff1 fs6 fc2 sc0 ls0 ws0\">Asia Pacifico (APAC)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c13 ff1 fs6 fc8 sc4 ls0 ws0\">294.271<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c13 ff1 fs6 fc8 sc0 ls0 ws0\">300.735<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c14 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c14 ff1 fs6 fc8 sc4 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x371 hb y1c14 ff1 fs6 fc2 sc2 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td></tr></table>La quasi totalit\u00e0 dei cont<span class=\"_ _0\"></span>ratti con i client<span class=\"_ _0\"></span>i stipulati dal Grupp<span class=\"_ _0\"></span>o non prevede cor<span class=\"_ _0\"></span>rispettivi variabil<span class=\"_ _0\"></span>i. La <span class=\"_ _13\"></span>quasi <span class=\"_ _13\"></span>totalit\u00e0 <span class=\"_ _17\"> </span>dei <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ratti <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>on <span class=\"_ _13\"></span>contiene <span class=\"_ _13\"> </span>una <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>mponente <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>inanziaria <span class=\"_ _13\"> </span>sign<span class=\"_ _0\"></span>ificativa, <span class=\"_ _13\"></span>ovvero <span class=\"_ _17\"> </span>per <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>quale <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>periodo compreso <span class=\"_ _11\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>rasferimento <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>bene <span class=\"_ _11\"></span>patt<span class=\"_ _0\"></span>uito <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>cliente <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pagamento <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ffettuato <span class=\"_ _11\"></span>dal <span class=\"_ _12\"></span>cliente <span class=\"_ _11\"></span>st<span class=\"_ _0\"></span>esso <span class=\"_ _11\"></span>ecceda <span class=\"_ _12\"></span>i <span class=\"_ _11\"></span>dodici mesi. Pertanto, il Gruppo non ha effettuato alcun aggiustamento del corrispettivo dell\u2019operaz<span class=\"_ _0\"></span>ione per tener conto degli effetti del valore temporal<span class=\"_ _0\"></span>e del denaro.<span class=\"_ _0\"></span> Per <span class=\"_ _13\"></span>l\u2019esercizio <span class=\"_ _13\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _13\"> </span>31 <span class=\"_ _13\"> </span>dic<span class=\"_ _0\"></span>embre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"> </span>la <span class=\"_ _13\"></span>quasi <span class=\"_ _13\"></span>totalit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>obbligazioni <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>adem<span class=\"_ _0\"></span>piere <span class=\"_ _13\"></span>da <span class=\"_ _13\"></span>parte <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span> riferimento a contratt<span class=\"_ _0\"></span>i aventi durata infe<span class=\"_ _0\"></span>riore a 12 mesi.  Per i ricavi da lavori in <span class=\"_ _3\"></span>corso su ordinazione aventi le obbligazio<span class=\"_ _0\"></span>ni contrattuali adempiute nel corso del tempo, il Gruppo rileva <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>ricavi <span class=\"_ _12\"></span>da <span class=\"_ _13\"></span>contratti <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>clienti <span class=\"_ _12\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>metodi <span class=\"_ _13\"></span>basati <span class=\"_ _12\"></span>sugl<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>input <span class=\"_ _13\"></span>impiegati <span class=\"_ _12\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>adem<span class=\"_ _0\"></span>piere <span class=\"_ _12\"></span>l\u2019obbligaz<span class=\"_ _0\"></span>ione contrattuale, costituiti <span class=\"_ _3\"></span>dai costi <span class=\"_ _3\"></span>sostenuti. P<span class=\"_ _3\"></span>er le <span class=\"_ _3\"></span>obbligazioni contrattuali <span class=\"_ _3\"></span>adempiute in <span class=\"_ _3\"></span>un det<span class=\"_ _3\"></span>erminato momento <span class=\"_ _3\"></span>i ri<span class=\"_ _3\"></span>cavi da <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>clienti <span class=\"_ _3\"></span>sono rilevati <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>trasferimento<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>controllo <span class=\"_ _3\"></span>dei ben<span class=\"_ _3\"></span>i, di<span class=\"_ _3\"></span>sciplinato contrattualmente.<span class=\"_ _0\"></span> Per <span class=\"_ _13\"> </span>ulter<span class=\"_ _0\"></span>iori <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>nformazioni <span class=\"_ _17\"> </span>circa <span class=\"_ _17\"> </span>l\u2019andamento <span class=\"_ _13\"></span>dei <span class=\"_ _17\"> </span>ricavi, <span class=\"_ _17\"> </span>si <span class=\"_ _13\"> </span>fa<span class=\"_ _0\"></span>ccia <span class=\"_ _13\"> </span>riferiment<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>quanto <span class=\"_ _13\"> </span>riporta<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>nella <span class=\"_ _13\"></span>relazione <span class=\"_ _17\"> </span>degli amministratori sull\u2019and<span class=\"_ _0\"></span>amento della ges<span class=\"_ _0\"></span>tione.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs31d\">6. Altri proventi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs31e\">La tabel<span class=\"_ _3\"></span>la che <span class=\"_ _3\"></span>segue riporta <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prospetto di <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>degli altri <span class=\"_ _3\"></span>proventi per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>esercizi chiusi <span class=\"_ _3\"></span>al 31 <span class=\"_ _3\"></span>dicembre 202<span class=\"_ _3\"></span>5 e <span class=\"_ _3\"></span>2024. </div><div class=\"gs31f\"><table class=\"s w3be h247\" id=\"_5f40ee87-297f-4be1-87ef-a4a36971d8d8\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c15 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c16 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c16 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c17 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi diver<span class=\"_ _0\"></span>si<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c18 ff1 fs6 fc2 sc2 ls0 ws0\">7.126<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">8.120<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">Contributi in conto eserci<span class=\"_ _0\"></span>zio per ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c19 ff1 fs6 fc2 sc2 ls0 ws0\">5.221<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">3.662<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">Credito d'imposta per attiv<span class=\"_ _0\"></span>it\u00e0 di ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1a ff1 fs6 fc2 sc2 ls0 ws0\">266<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">346<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi da attivit\u00e0 di<span class=\"_ _0\"></span> ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1b ff1 fs6 fc2 sc2 ls0 ws0\">189<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">Plusvalenza vendita atti<span class=\"_ _0\"></span>vit\u00e0 immobilizzate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1c ff1 fs6 fc2 sc2 ls0 ws0\">887<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">5.830<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">Rimborsi assicurativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1d ff1 fs6 fc2 sc2 ls0 ws0\">123<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">116<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">13.812<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">18.216<span class=\"_ _1c4\"> </span></td><td></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs321\">I proventi diversi af<span class=\"_ _0\"></span>feriscono pri<span class=\"_ _0\"></span>ncipalmente a proventi<span class=\"_ _0\"></span> delle gestioni access<span class=\"_ _0\"></span>orie, tra i quali gl<span class=\"_ _0\"></span>i affitti attivi. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs322\">I <span class=\"_ _12\"></span>contributi <span class=\"_ _13\"></span>in <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>eserc<span class=\"_ _0\"></span>izio <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>ricerca <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>sviluppo <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>l\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"></span>includono <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>3.661 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs323\">migliaia <span class=\"_ _0\"></span>rilevat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>aly <span class=\"_ _0\"></span>Hydrogen <span class=\"_ _0\"></span>Techn<span class=\"_ _0\"></span>ologies <span class=\"_ _11\"></span>S.r.l. <span class=\"_ _0\"></span>relativi <span class=\"_ _11\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _11\"></span>IPCEI <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>inistero <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>Imprese <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs324\">Made in Italy per l\u2019avvi<span class=\"_ _0\"></span>o delle attivit\u00e0 pr<span class=\"_ _0\"></span>oduttive legate al busine<span class=\"_ _0\"></span>ss Ener<span class=\"_ _0\"></span>gy Transition.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs325\">Le <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>lusvalenze <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>imm<span class=\"_ _0\"></span>obilizzate <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>essenzialmente <span class=\"_ _12\"></span>relative <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>macchinari <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>parte </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs326\">della controllata <span class=\"_ _3\"></span>statunitense<span class=\"_ _0\"></span> De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>Neptune LLC. <span class=\"_ _3\"></span>Il saldo dello <span class=\"_ _3\"></span>scorso esercizio <span class=\"_ _3\"></span>era riferito <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>e pl<span class=\"_ _3\"></span>usvalenze da <span class=\"_ _3\"></span>vend<span class=\"_ _0\"></span>ita </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs327\">di <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>immater<span class=\"_ _0\"></span>iali, <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuate <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>controllata <span class=\"_ _11\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>Marine <span class=\"_ _12\"></span>Technolog<span class=\"_ _0\"></span>ies </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs328\">LLC, per quest\u2019ultima nell<span class=\"_ _0\"></span>\u2019ambito del pr<span class=\"_ _0\"></span>ocesso di uscita dal busin<span class=\"_ _0\"></span>ess Tecnologie marine<span class=\"_ _0\"></span>. </div><div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs359\">10. <span class=\"_ _8b\"> </span>Altr<span class=\"_ _0\"></span>i costi operativi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35a\">La tabella <span class=\"_ _0\"></span>che se<span class=\"_ _0\"></span>gue <span class=\"_ _0\"></span>riporta il<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>ospetto di <span class=\"_ _0\"></span>dettaglio <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>per g<span class=\"_ _0\"></span>li eserc<span class=\"_ _0\"></span>izi chi<span class=\"_ _0\"></span>usi al 31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre 2<span class=\"_ _0\"></span>025 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35b\">e 2024: </div><div class=\"gs35c\"><table class=\"s w3c1 h24c\" id=\"_c107263f-7dac-4f18-99af-23ed49530a96\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1c4c ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _148\"> </span><span class=\"fc1d\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre</span><span class=\"ff2 fs4\"> </span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1c4d ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x385 hb y1c4d ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1c4e ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _149\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c4f ff1 fs6 fc2 sc0 ls0 ws0\">Imposte indirett<span class=\"_ _0\"></span>e e tasse<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c4f ff1 fs6 fc2 sc2 ls0 ws0\">6.468<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c4f ff1 fs6 fc2 sc0 ls0 ws0\">7.619<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c50 ff1 fs6 fc2 sc0 ls0 ws0\">Minusvalenze su vendite att<span class=\"_ _0\"></span>ivit\u00e0 immobilizzate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1c50 ff1 fs6 fc2 sc2 ls0 ws0\">921<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1c50 ff1 fs6 fc2 sc0 ls0 ws0\">575<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c51 ff1 fs6 fc2 sc0 ls0 ws0\">Perdite su crediti (non cope<span class=\"_ _0\"></span>rte da utilizzi del fondo svalutazione cr<span class=\"_ _0\"></span>editi)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1c51 ff1 fs6 fc2 sc2 ls0 ws0\">685<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1c51 ff1 fs6 fc2 sc0 ls0 ws0\">125<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c52 ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c52 ff1 fs6 fc2 sc2 ls0 ws0\">1.866<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c52 ff1 fs6 fc2 sc0 ls0 ws0\">3.542<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">9.940<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">11.861<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs35e\">Gli altri costi operat<span class=\"_ _0\"></span>ivi si attestano a Eu<span class=\"_ _0\"></span>ro 9.940 migliaia nel 2<span class=\"_ _0\"></span>025 (<span class=\"_ _0\"></span>Euro 11.861 migliaia nel 202<span class=\"_ _0\"></span>4). </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-624": {
   "value": "6. Altri proventi La tabel<span class=\"_ _3\"></span>la che <span class=\"_ _3\"></span>segue riporta <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prospetto di <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>degli altri <span class=\"_ _3\"></span>proventi per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>esercizi chiusi <span class=\"_ _3\"></span>al 31 <span class=\"_ _3\"></span>dicembre 202<span class=\"_ _3\"></span>5 e <span class=\"_ _3\"></span>2024. <table class=\"s w3be h247\" id=\"_5f40ee87-297f-4be1-87ef-a4a36971d8d8\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c15 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c16 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c16 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c17 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi diver<span class=\"_ _0\"></span>si<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c18 ff1 fs6 fc2 sc2 ls0 ws0\">7.126<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">8.120<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">Contributi in conto eserci<span class=\"_ _0\"></span>zio per ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c19 ff1 fs6 fc2 sc2 ls0 ws0\">5.221<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">3.662<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">Credito d'imposta per attiv<span class=\"_ _0\"></span>it\u00e0 di ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1a ff1 fs6 fc2 sc2 ls0 ws0\">266<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">346<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi da attivit\u00e0 di<span class=\"_ _0\"></span> ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1b ff1 fs6 fc2 sc2 ls0 ws0\">189<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">Plusvalenza vendita atti<span class=\"_ _0\"></span>vit\u00e0 immobilizzate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1c ff1 fs6 fc2 sc2 ls0 ws0\">887<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">5.830<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">Rimborsi assicurativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1d ff1 fs6 fc2 sc2 ls0 ws0\">123<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">116<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">13.812<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">18.216<span class=\"_ _1c4\"> </span></td><td></td></tr></table>I proventi diversi af<span class=\"_ _0\"></span>feriscono pri<span class=\"_ _0\"></span>ncipalmente a proventi<span class=\"_ _0\"></span> delle gestioni access<span class=\"_ _0\"></span>orie, tra i quali gl<span class=\"_ _0\"></span>i affitti attivi. <span class=\"_ _0\"></span> I <span class=\"_ _12\"></span>contributi <span class=\"_ _13\"></span>in <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>eserc<span class=\"_ _0\"></span>izio <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>ricerca <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>sviluppo <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>l\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"></span>includono <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>3.661 migliaia <span class=\"_ _0\"></span>rilevat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>aly <span class=\"_ _0\"></span>Hydrogen <span class=\"_ _0\"></span>Techn<span class=\"_ _0\"></span>ologies <span class=\"_ _11\"></span>S.r.l. <span class=\"_ _0\"></span>relativi <span class=\"_ _11\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _11\"></span>IPCEI <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>inistero <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>Imprese <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del Made in Italy per l\u2019avvi<span class=\"_ _0\"></span>o delle attivit\u00e0 pr<span class=\"_ _0\"></span>oduttive legate al busine<span class=\"_ _0\"></span>ss Ener<span class=\"_ _0\"></span>gy Transition.  Le <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>lusvalenze <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>imm<span class=\"_ _0\"></span>obilizzate <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>essenzialmente <span class=\"_ _12\"></span>relative <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>macchinari <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>parte della controllata <span class=\"_ _3\"></span>statunitense<span class=\"_ _0\"></span> De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>Neptune LLC. <span class=\"_ _3\"></span>Il saldo dello <span class=\"_ _3\"></span>scorso esercizio <span class=\"_ _3\"></span>era riferito <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>e pl<span class=\"_ _3\"></span>usvalenze da <span class=\"_ _3\"></span>vend<span class=\"_ _0\"></span>ita di <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>immater<span class=\"_ _0\"></span>iali, <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuate <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>controllata <span class=\"_ _11\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>Marine <span class=\"_ _12\"></span>Technolog<span class=\"_ _0\"></span>ies LLC, per quest\u2019ultima nell<span class=\"_ _0\"></span>\u2019ambito del pr<span class=\"_ _0\"></span>ocesso di uscita dal busin<span class=\"_ _0\"></span>ess Tecnologie marine<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "6. Altri proventi La tabel<span class=\"_ _3\"></span>la che <span class=\"_ _3\"></span>segue riporta <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prospetto di <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>degli altri <span class=\"_ _3\"></span>proventi per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>esercizi chiusi <span class=\"_ _3\"></span>al 31 <span class=\"_ _3\"></span>dicembre 202<span class=\"_ _3\"></span>5 e <span class=\"_ _3\"></span>2024. <table class=\"s w3be h247\" id=\"_5f40ee87-297f-4be1-87ef-a4a36971d8d8\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c15 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c16 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c16 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c17 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi diver<span class=\"_ _0\"></span>si<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c18 ff1 fs6 fc2 sc2 ls0 ws0\">7.126<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">8.120<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">Contributi in conto eserci<span class=\"_ _0\"></span>zio per ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c19 ff1 fs6 fc2 sc2 ls0 ws0\">5.221<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">3.662<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">Credito d'imposta per attiv<span class=\"_ _0\"></span>it\u00e0 di ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1a ff1 fs6 fc2 sc2 ls0 ws0\">266<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">346<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi da attivit\u00e0 di<span class=\"_ _0\"></span> ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1b ff1 fs6 fc2 sc2 ls0 ws0\">189<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">Plusvalenza vendita atti<span class=\"_ _0\"></span>vit\u00e0 immobilizzate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1c ff1 fs6 fc2 sc2 ls0 ws0\">887<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">5.830<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">Rimborsi assicurativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1d ff1 fs6 fc2 sc2 ls0 ws0\">123<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">116<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">13.812<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">18.216<span class=\"_ _1c4\"> </span></td><td></td></tr></table>I proventi diversi af<span class=\"_ _0\"></span>feriscono pri<span class=\"_ _0\"></span>ncipalmente a proventi<span class=\"_ _0\"></span> delle gestioni access<span class=\"_ _0\"></span>orie, tra i quali gl<span class=\"_ _0\"></span>i affitti attivi. <span class=\"_ _0\"></span> I <span class=\"_ _12\"></span>contributi <span class=\"_ _13\"></span>in <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>eserc<span class=\"_ _0\"></span>izio <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>ricerca <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>sviluppo <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>l\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"></span>includono <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>3.661 migliaia <span class=\"_ _0\"></span>rilevat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>aly <span class=\"_ _0\"></span>Hydrogen <span class=\"_ _0\"></span>Techn<span class=\"_ _0\"></span>ologies <span class=\"_ _11\"></span>S.r.l. <span class=\"_ _0\"></span>relativi <span class=\"_ _11\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _11\"></span>IPCEI <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>inistero <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>Imprese <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del Made in Italy per l\u2019avvi<span class=\"_ _0\"></span>o delle attivit\u00e0 pr<span class=\"_ _0\"></span>oduttive legate al busine<span class=\"_ _0\"></span>ss Ener<span class=\"_ _0\"></span>gy Transition.  Le <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>lusvalenze <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>imm<span class=\"_ _0\"></span>obilizzate <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>essenzialmente <span class=\"_ _12\"></span>relative <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>macchinari <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>parte della controllata <span class=\"_ _3\"></span>statunitense<span class=\"_ _0\"></span> De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>Neptune LLC. <span class=\"_ _3\"></span>Il saldo dello <span class=\"_ _3\"></span>scorso esercizio <span class=\"_ _3\"></span>era riferito <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>e pl<span class=\"_ _3\"></span>usvalenze da <span class=\"_ _3\"></span>vend<span class=\"_ _0\"></span>ita di <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>immater<span class=\"_ _0\"></span>iali, <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuate <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>controllata <span class=\"_ _11\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>Marine <span class=\"_ _12\"></span>Technolog<span class=\"_ _0\"></span>ies LLC, per quest\u2019ultima nell<span class=\"_ _0\"></span>\u2019ambito del pr<span class=\"_ _0\"></span>ocesso di uscita dal busin<span class=\"_ _0\"></span>ess Tecnologie marine<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInsurancePremiumRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "6. Altri proventi La tabel<span class=\"_ _3\"></span>la che <span class=\"_ _3\"></span>segue riporta <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>prospetto di <span class=\"_ _3\"></span>dettaglio <span class=\"_ _3\"></span>degli altri <span class=\"_ _3\"></span>proventi per <span class=\"_ _3\"></span>gli <span class=\"_ _3\"></span>esercizi chiusi <span class=\"_ _3\"></span>al 31 <span class=\"_ _3\"></span>dicembre 202<span class=\"_ _3\"></span>5 e <span class=\"_ _3\"></span>2024. <table class=\"s w3be h247\" id=\"_5f40ee87-297f-4be1-87ef-a4a36971d8d8\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c15 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c16 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c16 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c17 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi diver<span class=\"_ _0\"></span>si<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c18 ff1 fs6 fc2 sc2 ls0 ws0\">7.126<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c18 ff1 fs6 fc2 sc0 ls0 ws0\">8.120<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">Contributi in conto eserci<span class=\"_ _0\"></span>zio per ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c19 ff1 fs6 fc2 sc2 ls0 ws0\">5.221<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c19 ff1 fs6 fc2 sc0 ls0 ws0\">3.662<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">Credito d'imposta per attiv<span class=\"_ _0\"></span>it\u00e0 di ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1a ff1 fs6 fc2 sc2 ls0 ws0\">266<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1a ff1 fs6 fc2 sc0 ls0 ws0\">346<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi da attivit\u00e0 di<span class=\"_ _0\"></span> ricerca e sviluppo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1b ff1 fs6 fc2 sc2 ls0 ws0\">189<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1b ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">Plusvalenza vendita atti<span class=\"_ _0\"></span>vit\u00e0 immobilizzate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1c ff1 fs6 fc2 sc2 ls0 ws0\">887<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1c1c ff1 fs6 fc2 sc0 ls0 ws0\">5.830<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">Rimborsi assicurativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c1d ff1 fs6 fc2 sc2 ls0 ws0\">123<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c1d ff1 fs6 fc2 sc0 ls0 ws0\">116<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">13.812<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c1e ff1 fs6 fc2 sc2 ls0 ws0\">18.216<span class=\"_ _1c4\"> </span></td><td></td></tr></table>I proventi diversi af<span class=\"_ _0\"></span>feriscono pri<span class=\"_ _0\"></span>ncipalmente a proventi<span class=\"_ _0\"></span> delle gestioni access<span class=\"_ _0\"></span>orie, tra i quali gl<span class=\"_ _0\"></span>i affitti attivi. <span class=\"_ _0\"></span> I <span class=\"_ _12\"></span>contributi <span class=\"_ _13\"></span>in <span class=\"_ _12\"></span>conto <span class=\"_ _12\"></span>eserc<span class=\"_ _0\"></span>izio <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>ricerca <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>sviluppo <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>l\u2019eserci<span class=\"_ _0\"></span>zio <span class=\"_ _12\"></span>chiuso <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"></span>includono <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>3.661 migliaia <span class=\"_ _0\"></span>rilevat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>aly <span class=\"_ _0\"></span>Hydrogen <span class=\"_ _0\"></span>Techn<span class=\"_ _0\"></span>ologies <span class=\"_ _11\"></span>S.r.l. <span class=\"_ _0\"></span>relativi <span class=\"_ _11\"></span>ai <span class=\"_ _0\"></span>fondi <span class=\"_ _11\"></span>IPCEI <span class=\"_ _0\"></span>dal <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>inistero <span class=\"_ _11\"></span>delle <span class=\"_ _0\"></span>Imprese <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del Made in Italy per l\u2019avvi<span class=\"_ _0\"></span>o delle attivit\u00e0 pr<span class=\"_ _0\"></span>oduttive legate al busine<span class=\"_ _0\"></span>ss Ener<span class=\"_ _0\"></span>gy Transition.  Le <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>lusvalenze <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>imm<span class=\"_ _0\"></span>obilizzate <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>essenzialmente <span class=\"_ _12\"></span>relative <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>cess<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>macchinari <span class=\"_ _12\"></span>da <span class=\"_ _12\"></span>parte della controllata <span class=\"_ _3\"></span>statunitense<span class=\"_ _0\"></span> De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>Neptune LLC. <span class=\"_ _3\"></span>Il saldo dello <span class=\"_ _3\"></span>scorso esercizio <span class=\"_ _3\"></span>era riferito <span class=\"_ _3\"></span>all<span class=\"_ _0\"></span>e pl<span class=\"_ _3\"></span>usvalenze da <span class=\"_ _3\"></span>vend<span class=\"_ _0\"></span>ita di <span class=\"_ _11\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>immater<span class=\"_ _0\"></span>iali, <span class=\"_ _11\"></span>eff<span class=\"_ _0\"></span>ettuate <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>pogruppo <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>della <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>controllata <span class=\"_ _11\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>Marine <span class=\"_ _12\"></span>Technolog<span class=\"_ _0\"></span>ies LLC, per quest\u2019ultima nell<span class=\"_ _0\"></span>\u2019ambito del pr<span class=\"_ _0\"></span>ocesso di uscita dal busin<span class=\"_ _0\"></span>ess Tecnologie marine<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "7. Consumo di materie prim<span class=\"_ _0\"></span>e, sussidiarie, di consumo e di merci La tabella <span class=\"_ _3\"></span>che segue riporta il<span class=\"_ _3\"></span> prospetto del consumo di <span class=\"_ _3\"></span>materie prime, sussidiarie, di<span class=\"_ _3\"></span> consumo e di <span class=\"_ _3\"></span>merci per gl<span class=\"_ _3\"></span>i esercizi chiusi al 31 dicembre 2025 e<span class=\"_ _0\"></span> 2024. <table class=\"s w3be h248\" id=\"_3e3ba7bf-9460-44b7-910a-8a8bd35ffef0\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c1f ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c20 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c20 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c21 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c22 ff1 fs6 fc2 sc0 ls0 ws0\">Acquisti di materie prime<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c22 ff1 fs6 fc8 sc4 ls0 ws0\">239.531<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1c22 ff1 fs6 fc8 sc0 ls0 ws0\">260.421<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c23 ff1 fs6 fc2 sc0 ls0 ws0\">Variazione rimanenze<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c23 ff1 fs6 fc8 sc4 ls0 ws0\">9.209<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c23 ff1 fs6 fc8 sc0 ls0 ws0\">(4.844)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c24 ff1 fs6 fc2 sc0 ls0 ws0\">Acquisti di semil<span class=\"_ _0\"></span>avorati e prodotti finiti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c24 ff1 fs6 fc8 sc4 ls0 ws0\">86.425<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c24 ff1 fs6 fc8 sc0 ls0 ws0\">88.562<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c25 ff1 fs6 fc2 sc0 ls0 ws0\">Acquisti di materiale sus<span class=\"_ _0\"></span>sidiario e di consumo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c25 ff1 fs6 fc8 sc4 ls0 ws0\">16.740<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c25 ff1 fs6 fc8 sc0 ls0 ws0\">18.275<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c26 ff1 fs6 fc2 sc0 ls0 ws0\">Acquisti di materiali da imball<span class=\"_ _0\"></span>aggio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c26 ff1 fs6 fc8 sc4 ls0 ws0\">2.277<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c26 ff1 fs6 fc8 sc0 ls0 ws0\">2.347<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c27 ff1 fs6 fc2 sc0 ls0 ws0\">Altri acquisti e<span class=\"_ _0\"></span> oneri accessori<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1c27 ff1 fs6 fc8 sc4 ls0 ws0\">50<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1c27 ff1 fs6 fc8 sc0 ls0 ws0\">99<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c28 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c28 ff1 fs6 fc8 sc4 ls0 ws0\">354.232<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c28 ff1 fs6 fc8 sc4 ls0 ws0\">364.860<span class=\"_ _1c4\"> </span></td></tr></table>I consu<span class=\"_ _0\"></span>mi <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>materie p<span class=\"_ _0\"></span>rime, s<span class=\"_ _0\"></span>ussidiar<span class=\"_ _0\"></span>ie, di <span class=\"_ _0\"></span>consum<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di m<span class=\"_ _0\"></span>erci <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l\u2019esercizio <span class=\"_ _0\"></span>chiuso <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>risultano<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>i a Euro 354.232 migliaia, con un d<span class=\"_ _0\"></span>ecremento complessivo d<span class=\"_ _0\"></span>i Euro 10.628 mig<span class=\"_ _0\"></span>liaia rispetto agli Euro 364.86<span class=\"_ _0\"></span>0 migliaia per l\u2019esercizio chiuso al 31 d<span class=\"_ _0\"></span>icembre 2024.<span class=\"_ _1c4\"> </span>8. Costi del personale<span class=\"_ _1c4\"> </span>La tabella <span class=\"_ _0\"></span>che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di dettaglio de<span class=\"_ _0\"></span>i costi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l personale <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>31 dicembre <span class=\"_ _0\"></span>2025 e<span class=\"_ _1c4\"> </span>2024.<table class=\"s w3be h249\" id=\"_750360c7-28d8-4ebb-bd22-56950b4926bf\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c29 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c2a ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c2a ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c2b ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c2c ff1 fs6 fc2 sc0 ls0 ws0\">Salari e Sti<span class=\"_ _0\"></span>pendi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c2c ff1 fs6 fc2 sc2 ls0 ws0\">125.555<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1c2c ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">121.269<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2d ff1 fs6 fc2 sc0 ls0 ws0\">Oneri sociali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c2d ff1 fs6 fc2 sc2 ls0 ws0\">28.482<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c2d ff1 fs6 fc2 sc0 ls0 ws0\">27.020<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2e ff1 fs6 fc2 sc0 ls0 ws0\">Trattamento di fine rapporto e altri<span class=\"_ _0\"></span> piani pensione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c2e ff1 fs6 fc2 sc2 ls0 ws0\">2.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c2e ff1 fs6 fc2 sc0 ls0 ws0\">2.508<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">Altri costi/(Proventi) netti<span class=\"_ _0\"></span> del personale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c2f ff1 fs6 fc2 sc2 ls0 ws0\">3.331<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">3.726<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">160.325<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">154.523<span class=\"_ _1c4\"> </span></td><td></td></tr></table>I costi del person<span class=\"_ _0\"></span>ale si attestan<span class=\"_ _0\"></span>o a Euro 160.<span class=\"_ _0\"></span>325 migliaia pe<span class=\"_ _0\"></span>r l\u2019es<span class=\"_ _0\"></span>ercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2025,<span class=\"_ _0\"></span> con un incr<span class=\"_ _0\"></span>emento<span class=\"_ _1c4\"> </span>rispetto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _12\"></span>precedente <span class=\"_ _13\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>5.802 migliaia <span class=\"_ _13\"></span>(Euro <span class=\"_ _12\"></span>154.523 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>2024), <span class=\"_ _12\"></span>anche <span class=\"_ _12\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>effetto<span class=\"_ _1c4\"> </span>dell\u2019incremento dell\u2019or<span class=\"_ _0\"></span>ganico di Gruppo<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>La <span class=\"_ _11\"></span>tabella <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>gue <span class=\"_ _11\"></span>riporta <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>numero <span class=\"_ _12\"></span>medio <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>dipendenti <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>Gruppo <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>gli <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _12\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _11\"></span>2025 <span class=\"_ _12\"></span>e<span class=\"_ _1c4\"> </span>2024.<table class=\"s w3be h24a\" id=\"_71443b47-8f92-415c-837b-2588d5cd805e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c31 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c32 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c32 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c33 ff1 fs6 fc2 sc2 ls0 ws0\">Numero medio dei d<span class=\"_ _0\"></span>ipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.066<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.047<span class=\"_ _1c4\"> </span></td></tr></table>La voce Salari e St<span class=\"_ _0\"></span>ipendi include<span class=\"_ _0\"></span> anche i costi r<span class=\"_ _0\"></span>elativi al Perform<span class=\"_ _0\"></span>ance Share P<span class=\"_ _0\"></span>lan (PSP), un r<span class=\"_ _0\"></span>egolamento conta<span class=\"_ _0\"></span>bilizzato in<span class=\"_ _1c4\"> </span>base <span class=\"_ _3\"></span>all\u2019IFRS <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(approvato <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>social<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Societ\u00e0) <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>prevede <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019assegna<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>ad <span class=\"_ _2\"></span>un certo <span class=\"_ _2\"></span>nume<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>beneficiari,<span class=\"_ _1c4\"> </span>individuati ne<span class=\"_ _0\"></span>l rego<span class=\"_ _0\"></span>lamento ste<span class=\"_ _0\"></span>sso, d<span class=\"_ _0\"></span>i diritti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sottoscrizione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> azioni o<span class=\"_ _0\"></span>rdinarie <span class=\"_ _0\"></span>della S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base al <span class=\"_ _0\"></span>raggiun<span class=\"_ _0\"></span>gimento<span class=\"_ _1c4\"> </span>di obiettivi di performan<span class=\"_ _0\"></span>ce. L\u2019avvio <span class=\"_ _0\"></span>del PSP <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>formalmente<span class=\"_ _0\"></span> av<span class=\"_ _0\"></span>venuto i<span class=\"_ _0\"></span>l 14 <span class=\"_ _0\"></span>ottobre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>periodo<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> matura<span class=\"_ _0\"></span>zione (ve<span class=\"_ _0\"></span>sting pe<span class=\"_ _0\"></span>riod) <span class=\"_ _0\"></span>pluriennale<span class=\"_ _1c4\"> </span> e pay-out<span class=\"_ _3\"></span> previsti <span class=\"_ _3\"></span>tra il <span class=\"_ _3\"></span>2025 e <span class=\"_ _3\"></span>il 2<span class=\"_ _3\"></span>027. La <span class=\"_ _3\"></span>valutazione del <span class=\"_ _3\"></span>fair value <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>PSP per <span class=\"_ _3\"></span>il ciclo <span class=\"_ _3\"></span>2022-2024, complessivamente pari<span class=\"_ _1c4\"> </span> a <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>1.854 <span class=\"_ _13\"></span>migliaia, <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>stata <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _13\"></span>secondo <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>meto<span class=\"_ _0\"></span>dologia <span class=\"_ _12\"></span>Monte <span class=\"_ _12\"></span>Carlo <span class=\"_ _13\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>guenti <span class=\"_ _12\"></span>parametri <span class=\"_ _13\"></span>e<span class=\"_ _1c4\"> </span> assunzioni:<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isk-free <span class=\"_ _0\"></span>utilizzato <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span>-coupon <span class=\"_ _0\"></span>govern<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>bond <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ield <span class=\"_ _0\"></span>of <span class=\"_ _11\"></span>the <span class=\"_ _0\"></span>European <span class=\"_ _0\"></span>Central<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Bank (\u201cECB\u201d) alla data d<span class=\"_ _0\"></span>i fine del periodo d<span class=\"_ _0\"></span>i performance ed \u00e8 pari a 1<span class=\"_ _0\"></span>,85%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la <span class=\"_ _3\"></span>volatilit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>stimata <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>5,1%, <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _3\"></span>storica <span class=\"_ _3\"></span>triennale <span class=\"_ _3\"></span>delle <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _1c4\"> </span> comparables incluse ne<span class=\"_ _0\"></span>llo STOXX Eur<span class=\"_ _0\"></span>ope 600;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 0,74%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketability \u00e8 s<span class=\"_ _0\"></span>tata stimata par<span class=\"_ _0\"></span>i a 15%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora.<span class=\"_ _1c4\"> </span> Su <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>pian<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _11\"></span>consuntivati <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>totale <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>9.862 <span class=\"_ _11\"></span>diritti <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>prima <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>anche, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>36.621 <span class=\"_ _11\"></span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tata<span class=\"_ _1c4\"> </span> assegnata a giugno 2025<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> In <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>ottobre <span class=\"_ _11\"></span>2023 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>stato <span class=\"_ _12\"></span>comunicato <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>ulteriore <span class=\"_ _12\"></span>Piano <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>Incentivaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>PSP <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>periodo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>maturazione<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> (vesting period) plurienna<span class=\"_ _0\"></span>le e pay-out previsti tra il 2026 e i<span class=\"_ _0\"></span>l 2028. La valutazione de<span class=\"_ _0\"></span>l fair value del PSP per il ciclo 2023-<span class=\"_ _1c4\"> </span>2025, complessivamente pari a Eur<span class=\"_ _0\"></span>o 1.110 migliaia, \u00e8 stata effettuata secondo una metodologia Monte Carlo sulla base<span class=\"_ _1c4\"> </span> dei seguenti parametri e ass<span class=\"_ _0\"></span>unzioni:<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span> Bank <span class=\"_ _3\"></span>(\u201cECB\u201d)<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>una durata rispettivamente <span class=\"_ _3\"></span>di 2,17, 3,17 <span class=\"_ _3\"></span>e 4,17 anni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> pari <span class=\"_ _3\"></span>rispettivamente al 2,97% per<span class=\"_ _1c4\"> </span> la tranche <span class=\"_ _0\"></span>con vesting <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>gennaio 202<span class=\"_ _0\"></span>6, al <span class=\"_ _0\"></span>2,77% <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>tranche<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>vesting pr<span class=\"_ _0\"></span>imo gennaio <span class=\"_ _0\"></span>2027, al 2<span class=\"_ _0\"></span>,66%<span class=\"_ _1c4\"> </span> per la tranche con vesting pr<span class=\"_ _0\"></span>imo gennaio 2028;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 34,2<span class=\"_ _0\"></span>%, sulla base d<span class=\"_ _0\"></span>ella serie stor<span class=\"_ _0\"></span>ica trienn<span class=\"_ _0\"></span>ale (fino al 31<span class=\"_ _1c4\"> </span> ottobre 2023) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 0,94%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketab<span class=\"_ _0\"></span>ility \u00e8 stata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando il model<span class=\"_ _0\"></span>lo di Finnerty e app<span class=\"_ _0\"></span>licata alle t<span class=\"_ _0\"></span>ranches co<span class=\"_ _0\"></span>n vesting 1<span class=\"_ _1c4\"> </span> gennaio 2027 e vesting 1 gen<span class=\"_ _0\"></span>naio 2028 ed \u00e8 pari r<span class=\"_ _0\"></span>ispettivament<span class=\"_ _0\"></span>e al 7,7% e al 10,7%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 16,3%<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> I diritti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>circolazione <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l 31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>in relazione <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>PSP <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il c<span class=\"_ _0\"></span>iclo 2<span class=\"_ _0\"></span>023-2025 <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>94.454, <span class=\"_ _0\"></span>innalzabili <span class=\"_ _0\"></span>fino<span class=\"_ _1c4\"> </span> a 181.486.<span class=\"_ _1c4\"> </span> In dat<span class=\"_ _3\"></span>a 2 ot<span class=\"_ _3\"></span>tobre 2024 \u00e8 <span class=\"_ _3\"></span>stato comunicato <span class=\"_ _3\"></span>un nuovo Piano <span class=\"_ _3\"></span>di Incentivazione PSP <span class=\"_ _3\"></span>con un <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span>o di <span class=\"_ _3\"></span>maturazione (vesting<span class=\"_ _1c4\"> </span> period) <span class=\"_ _0\"></span>pluriennale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>payout <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>2027 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il 2029. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>num<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>dei diritti <span class=\"_ _0\"></span>attribuib<span class=\"_ _0\"></span>ili <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>n.153.666, <span class=\"_ _0\"></span>innalzabili <span class=\"_ _0\"></span>fino<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>n.295.154<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>La <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>SP <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>ciclo <span class=\"_ _11\"></span>2024-2026, <span class=\"_ _11\"></span>complessivamente <span class=\"_ _11\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>954 <span class=\"_ _11\"></span>migliaia, <span class=\"_ _11\"></span>\u00e8<span class=\"_ _1c4\"> </span> stata effettuata seco<span class=\"_ _0\"></span>ndo una metodologia Monte Ca<span class=\"_ _0\"></span>rlo sulla ba<span class=\"_ _0\"></span>se dei seguenti parame<span class=\"_ _0\"></span>tri e assunzioni:<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span> Bank <span class=\"_ _3\"></span>(\u201cECB\u201d)<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>una durata rispettivamente <span class=\"_ _3\"></span>di 2,25, 3,25 <span class=\"_ _3\"></span>e 4,25 anni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> pari <span class=\"_ _3\"></span>rispettivamente al 1,96% per<span class=\"_ _1c4\"> </span> la tranche <span class=\"_ _0\"></span>con vesting <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>gennaio 202<span class=\"_ _0\"></span>7, al <span class=\"_ _0\"></span>1,85% <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>tranche<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>vesting pr<span class=\"_ _0\"></span>imo gennaio <span class=\"_ _0\"></span>2028, al 1<span class=\"_ _0\"></span>,88%<span class=\"_ _1c4\"> </span> per la tranche con vesting pr<span class=\"_ _0\"></span>imo gennaio 2029;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 35,9<span class=\"_ _0\"></span>2%, sulla <span class=\"_ _0\"></span>base della serie st<span class=\"_ _0\"></span>orica trien<span class=\"_ _0\"></span>nale (fino al 2<span class=\"_ _1c4\"> </span> ottobre 2024) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 1,08%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketab<span class=\"_ _0\"></span>ility \u00e8 stata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando il model<span class=\"_ _0\"></span>lo di Finnerty e app<span class=\"_ _0\"></span>licata alle t<span class=\"_ _0\"></span>ranches co<span class=\"_ _0\"></span>n vesting 1<span class=\"_ _1c4\"> </span> gennaio 2028 e vesting 1 gen<span class=\"_ _0\"></span>naio 2029 ed \u00e8 pari r<span class=\"_ _0\"></span>ispettivament<span class=\"_ _0\"></span>e al 8,1% e al 11,2%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 24,92%<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> In dat<span class=\"_ _3\"></span>a 7 ot<span class=\"_ _3\"></span>tobre 2025 \u00e8 <span class=\"_ _3\"></span>stato comunicato <span class=\"_ _3\"></span>un nuovo Piano <span class=\"_ _3\"></span>di Incentivazione PSP <span class=\"_ _3\"></span>con un <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span>o di <span class=\"_ _3\"></span>maturazione (vesting<span class=\"_ _1c4\"> </span> period) pluriennale <span class=\"_ _3\"></span>e payout <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>evisti nel<span class=\"_ _3\"></span> 2028 e <span class=\"_ _3\"></span>nel 2<span class=\"_ _3\"></span>030 (holding period pari <span class=\"_ _3\"></span>a due <span class=\"_ _3\"></span>anni). Il <span class=\"_ _3\"></span>numero dei <span class=\"_ _3\"></span>diritti attribuibili<span class=\"_ _1c4\"> </span> \u00e8 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n.433.595, <span class=\"_ _3\"></span>innalzabili <span class=\"_ _3\"></span>fino <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>n.814.303. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>PSP <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>ciclo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2025-2<span class=\"_ _0\"></span>027, <span class=\"_ _3\"></span>complessivamente<span class=\"_ _1c4\"> </span> pari a Euro 3<span class=\"_ _0\"></span>.457 migliaia, \u00e8 st<span class=\"_ _0\"></span>ata effettuata s<span class=\"_ _0\"></span>econdo una meto<span class=\"_ _0\"></span>dologia Monte Ca<span class=\"_ _0\"></span>rlo sulla base <span class=\"_ _0\"></span>dei seguent<span class=\"_ _0\"></span>i parametri e<span class=\"_ _1c4\"> </span> assunzioni:<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span> Bank (\u201cECB\u201d) al 7 ottobre 2025 per una durata rispettivamente di 2,23 e 4,23 anni e sono pari rispett<span class=\"_ _0\"></span>ivamente<span class=\"_ _1c4\"> </span> al <span class=\"_ _0\"></span>2,14% <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>tranche <span class=\"_ _11\"></span>con <span class=\"_ _0\"></span>vesting <span class=\"_ _0\"></span>primo <span class=\"_ _11\"></span>gennaio <span class=\"_ _0\"></span>2028 <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>2,4<span class=\"_ _0\"></span>2% <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tranche <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vesting <span class=\"_ _11\"></span>primo <span class=\"_ _0\"></span>gennaio<span class=\"_ _1c4\"> </span> 2030;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 40,5<span class=\"_ _0\"></span>8%, sulla <span class=\"_ _0\"></span>base della serie st<span class=\"_ _0\"></span>orica trien<span class=\"_ _0\"></span>nale (fino al 7<span class=\"_ _1c4\"> </span> ottobre 2025) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span>la lack <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>marketability <span class=\"_ _0\"></span>\u00e8 st<span class=\"_ _0\"></span>ata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span>odello d<span class=\"_ _0\"></span>i Finnerty<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>applicata <span class=\"_ _0\"></span>alla t<span class=\"_ _0\"></span>ranche <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>vesting a<span class=\"_ _0\"></span>l<span class=\"_ _1c4\"> </span>1 gennaio 2030 \u00e8 pa<span class=\"_ _0\"></span>ri rispettivamente al 12,8%;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 23,04%<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> L\u2019onere <span class=\"_ _3\"></span>a conto <span class=\"_ _3\"></span>economico contabi<span class=\"_ _3\"></span>lizzato tra <span class=\"_ _3\"></span>i costi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>personale nell\u2019esercizio <span class=\"_ _3\"></span>2025 per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>piani sopra<span class=\"_ _3\"></span> descritti <span class=\"_ _3\"></span>ammonta<span class=\"_ _1c4\"> </span> ad Euro <span class=\"_ _0\"></span>1.185 migliaia, <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ui Euro 734 <span class=\"_ _0\"></span>migliaia conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _0\"></span>sulla Capogruppo e<span class=\"_ _0\"></span> Euro <span class=\"_ _0\"></span>451 migli<span class=\"_ _0\"></span>aia relativo a<span class=\"_ _0\"></span>l personale<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> di altre societ\u00e0 del G<span class=\"_ _0\"></span>ruppo. L\u2019onere \u00e8 stato contab<span class=\"_ _0\"></span>ilizzato con c<span class=\"_ _0\"></span>ontropartita Altre rise<span class=\"_ _0\"></span>rve di Patrimonio Nett<span class=\"_ _0\"></span>o.<span class=\"_ _1c4\"> </span> Gli <span class=\"_ _12\"></span>\u201cAltri <span class=\"_ _12\"></span>costi/(proventi) <span class=\"_ _12\"></span>nett<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>personale\u201d, <span class=\"_ _12\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _12\"></span>3.331 m<span class=\"_ _0\"></span>igliaia <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>3.72<span class=\"_ _0\"></span>6 migliaia <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l\u2019esercizio<span class=\"_ _1c4\"> </span> chiuso <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _13\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _17\"> </span>2024), <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>principalmente <span class=\"_ _17\"> </span>relativi <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>oneri <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>incentivi <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>esodo <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>personale, <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _17\"> </span>per<span class=\"_ _1c4\"> </span> coperture mediche e assicur<span class=\"_ _0\"></span>ative e per benefici a<span class=\"_ _0\"></span>gli espatri<span class=\"_ _0\"></span>ati. 9. Costi per servizi La <span class=\"_ _11\"></span>tabel<span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>dettaglio <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>costi <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>servizi <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _11\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025 <span class=\"_ _11\"></span>e 2024. <table class=\"s w3be h24b\" id=\"_d69e601d-35f6-4323-9c72-ae8277fbc69c\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c34 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x383 y1c35 w3bf h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x384 y1c35 w3c0 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2024</div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x21c hb y1c36 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c37 ff1 fs6 fc2 sc0 ls0 ws0\">Lavorazioni esterne<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c37 ff1 fs6 fc2 sc2 ls0 ws0\">60.892<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c37 ff1 fs6 fc2 sc0 ls0 ws0\">66.880<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c38 ff1 fs6 fc2 sc2 ls0 ws0\">Consulenze:<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c39 ff1 fs6 fc2 sc0 ls0 ws0\">- Produzione e assiste<span class=\"_ _0\"></span>nza tecnica<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c39 ff1 fs6 fc2 sc2 ls0 ws0\">15.916<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c39 ff1 fs6 fc2 sc0 ls0 ws0\">21.216<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c3a ff1 fs6 fc2 sc0 ls0 ws0\">- Commerciale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c3a ff1 fs6 fc2 sc2 ls0 ws0\">233<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c3a ff1 fs6 fc2 sc0 ls0 ws0\">154<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c3b ff1 fs6 fc2 sc0 ls0 ws0\">- Legali, fiscali, amministrat<span class=\"_ _0\"></span>ive e ICT<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3b ff1 fs6 fc2 sc2 ls0 ws0\">17.518<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3b ff1 fs6 fc2 sc0 ls0 ws0\">16.024<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c3c ff1 fs6 fc2 sc0 ls0 ws0\">- M&amp;A and Business development<span class=\"_ _1c4\"> </span></td><td></td><td></td><td class=\"t m0 x298 hb y1c3c ff1 fs6 fc2 sc2 ls0 ws0\">77<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c3c ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c3d ff1 fs6 fc2 sc0 ls0 ws0\">Costi di manutenzione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3d ff1 fs6 fc2 sc2 ls0 ws0\">21.474<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3d ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">20.603<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c3e ff1 fs6 fc2 sc0 ls0 ws0\">Trasporti e altri oneri acce<span class=\"_ _0\"></span>ssori su acquisti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3e ff1 fs6 fc2 sc2 ls0 ws0\">14.868<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3e ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">11.769<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c3f ff1 fs6 fc2 sc0 ls0 ws0\">Utenze/Telefonia<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3f ff1 fs6 fc2 sc2 ls0 ws0\">10.518<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3f ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">10.844<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c40 ff1 fs6 fc2 sc0 ls0 ws0\">Spese viaggio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c40 ff1 fs6 fc2 sc2 ls0 ws0\">9.655<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c40 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">10.139<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c41 ff1 fs6 fc2 sc0 ls0 ws0\">Assicurazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c41 ff1 fs6 fc2 sc2 ls0 ws0\">4.100<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c41 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">4.368<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c42 ff1 fs6 fc2 sc0 ls0 ws0\">Smaltimento rifiuti, pulizia uffici<span class=\"_ _0\"></span> e vigilanza<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c42 ff1 fs6 fc2 sc2 ls0 ws0\">4.372<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c42 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">4.065<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c43 ff1 fs6 fc2 sc0 ls0 ws0\">Commissioni e royaltie<span class=\"_ _0\"></span>s passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c43 ff1 fs6 fc2 sc2 ls0 ws0\">4.541<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c43 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">5.451<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c44 ff1 fs6 fc2 sc0 ls0 ws0\">Affitti passivi e<span class=\"_ _0\"></span> altre locazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c44 ff1 fs6 fc2 sc2 ls0 ws0\">2.682<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c44 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">2.656<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c45 ff1 fs6 fc2 sc0 ls0 ws0\">Mensa, formazione e altre spese del pe<span class=\"_ _0\"></span>rsonale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c45 ff1 fs6 fc2 sc2 ls0 ws0\">4.405<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c45 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">4.145<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c46 ff1 fs6 fc2 sc0 ls0 ws0\">Costi di ricerca<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c46 ff1 fs6 fc2 sc2 ls0 ws0\">1.267<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c46 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.936<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c47 ff1 fs6 fc2 sc0 ls0 ws0\">Spese per brevetti e<span class=\"_ _0\"></span> marchi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c47 ff1 fs6 fc2 sc2 ls0 ws0\">1.052<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c47 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.145<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c48 ff1 fs6 fc2 sc0 ls0 ws0\">Spese promozionali, pubblicit\u00e0 e marketin<span class=\"_ _0\"></span>g<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c48 ff1 fs6 fc2 sc2 ls0 ws0\">1.168<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c48 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.168<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c49 ff1 fs6 fc2 sc0 ls0 ws0\">Compensi al Consiglio di<span class=\"_ _0\"></span> amministrazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c49 ff1 fs6 fc2 sc2 ls0 ws0\">1.277<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c49 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.281<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c4a ff1 fs6 fc2 sc0 ls0 ws0\">Emolumenti Colle<span class=\"_ _0\"></span>gio Sindacale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c4a ff1 fs6 fc2 sc2 ls0 ws0\">138<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c4a ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">125<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c4b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td></td><td></td><td class=\"t m0 x274 hb y1c4b ff1 fs6 fc2 sc2 ls0 ws0\">176.153<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c4b ff1 fs6 fc2 sc2 ls0 ws0\">183.969<span class=\"_ _1c4\"> </span></td></tr></table>I <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>servizi <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>attestano <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>176.153 migliaia <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>183.969 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>2024) <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>decremento rispetto al periodo p<span class=\"_ _0\"></span>recedente pari a Eur<span class=\"_ _0\"></span>o 7.816 migliaia.<span class=\"_ _1c4\"> </span>10. <span class=\"_ _8b\"> </span>Altr<span class=\"_ _0\"></span>i costi operativi La tabella <span class=\"_ _0\"></span>che se<span class=\"_ _0\"></span>gue <span class=\"_ _0\"></span>riporta il<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>ospetto di <span class=\"_ _0\"></span>dettaglio <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>per g<span class=\"_ _0\"></span>li eserc<span class=\"_ _0\"></span>izi chi<span class=\"_ _0\"></span>usi al 31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre 2<span class=\"_ _0\"></span>025 e 2024: <table class=\"s w3c1 h24c\" id=\"_c107263f-7dac-4f18-99af-23ed49530a96\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1c4c ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _148\"> </span><span class=\"fc1d\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre</span><span class=\"ff2 fs4\"> </span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1c4d ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x385 hb y1c4d ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1c4e ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _149\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c4f ff1 fs6 fc2 sc0 ls0 ws0\">Imposte indirett<span class=\"_ _0\"></span>e e tasse<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c4f ff1 fs6 fc2 sc2 ls0 ws0\">6.468<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c4f ff1 fs6 fc2 sc0 ls0 ws0\">7.619<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c50 ff1 fs6 fc2 sc0 ls0 ws0\">Minusvalenze su vendite att<span class=\"_ _0\"></span>ivit\u00e0 immobilizzate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1c50 ff1 fs6 fc2 sc2 ls0 ws0\">921<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1c50 ff1 fs6 fc2 sc0 ls0 ws0\">575<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c51 ff1 fs6 fc2 sc0 ls0 ws0\">Perdite su crediti (non cope<span class=\"_ _0\"></span>rte da utilizzi del fondo svalutazione cr<span class=\"_ _0\"></span>editi)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1c51 ff1 fs6 fc2 sc2 ls0 ws0\">685<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1c51 ff1 fs6 fc2 sc0 ls0 ws0\">125<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c52 ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c52 ff1 fs6 fc2 sc2 ls0 ws0\">1.866<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c52 ff1 fs6 fc2 sc0 ls0 ws0\">3.542<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">9.940<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">11.861<span class=\"_ _1c4\"> </span></td></tr></table>Gli altri costi operat<span class=\"_ _0\"></span>ivi si attestano a Eu<span class=\"_ _0\"></span>ro 9.940 migliaia nel 2<span class=\"_ _0\"></span>025 (<span class=\"_ _0\"></span>Euro 11.861 migliaia nel 202<span class=\"_ _0\"></span>4).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs32a\">8. Costi del personale<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32b\">La tabella <span class=\"_ _0\"></span>che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di dettaglio de<span class=\"_ _0\"></span>i costi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l personale <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>31 dicembre <span class=\"_ _0\"></span>2025 e<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32c\">2024. </div><div class=\"gs32d\"><table class=\"s w3be h249\" id=\"_750360c7-28d8-4ebb-bd22-56950b4926bf\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c29 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c2a ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c2a ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c2b ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c2c ff1 fs6 fc2 sc0 ls0 ws0\">Salari e Sti<span class=\"_ _0\"></span>pendi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c2c ff1 fs6 fc2 sc2 ls0 ws0\">125.555<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1c2c ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">121.269<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2d ff1 fs6 fc2 sc0 ls0 ws0\">Oneri sociali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c2d ff1 fs6 fc2 sc2 ls0 ws0\">28.482<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c2d ff1 fs6 fc2 sc0 ls0 ws0\">27.020<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2e ff1 fs6 fc2 sc0 ls0 ws0\">Trattamento di fine rapporto e altri<span class=\"_ _0\"></span> piani pensione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c2e ff1 fs6 fc2 sc2 ls0 ws0\">2.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c2e ff1 fs6 fc2 sc0 ls0 ws0\">2.508<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">Altri costi/(Proventi) netti<span class=\"_ _0\"></span> del personale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c2f ff1 fs6 fc2 sc2 ls0 ws0\">3.331<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">3.726<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">160.325<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">154.523<span class=\"_ _1c4\"> </span></td><td></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32e\">I costi del person<span class=\"_ _0\"></span>ale si attestan<span class=\"_ _0\"></span>o a Euro 160.<span class=\"_ _0\"></span>325 migliaia pe<span class=\"_ _0\"></span>r l\u2019es<span class=\"_ _0\"></span>ercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2025,<span class=\"_ _0\"></span> con un incr<span class=\"_ _0\"></span>emento<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs32f\">rispetto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _12\"></span>precedente <span class=\"_ _13\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>5.802 migliaia <span class=\"_ _13\"></span>(Euro <span class=\"_ _12\"></span>154.523 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>2024), <span class=\"_ _12\"></span>anche <span class=\"_ _12\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>effetto<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs330\">dell\u2019incremento dell\u2019or<span class=\"_ _0\"></span>ganico di Gruppo<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs331\">La <span class=\"_ _11\"></span>tabella <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>gue <span class=\"_ _11\"></span>riporta <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>numero <span class=\"_ _12\"></span>medio <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>dipendenti <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>Gruppo <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>gli <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _12\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _11\"></span>2025 <span class=\"_ _12\"></span>e<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs332\">2024. </div><div class=\"gs333\"><table class=\"s w3be h24a\" id=\"_71443b47-8f92-415c-837b-2588d5cd805e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c31 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c32 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c32 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c33 ff1 fs6 fc2 sc2 ls0 ws0\">Numero medio dei d<span class=\"_ _0\"></span>ipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.066<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.047<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs335\">La voce Salari e St<span class=\"_ _0\"></span>ipendi include<span class=\"_ _0\"></span> anche i costi r<span class=\"_ _0\"></span>elativi al Perform<span class=\"_ _0\"></span>ance Share P<span class=\"_ _0\"></span>lan (PSP), un r<span class=\"_ _0\"></span>egolamento conta<span class=\"_ _0\"></span>bilizzato in<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs336\">base <span class=\"_ _3\"></span>all\u2019IFRS <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(approvato <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>social<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Societ\u00e0) <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>prevede <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019assegna<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>ad <span class=\"_ _2\"></span>un certo <span class=\"_ _2\"></span>nume<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>beneficiari,<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs337\">individuati ne<span class=\"_ _0\"></span>l rego<span class=\"_ _0\"></span>lamento ste<span class=\"_ _0\"></span>sso, d<span class=\"_ _0\"></span>i diritti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sottoscrizione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> azioni o<span class=\"_ _0\"></span>rdinarie <span class=\"_ _0\"></span>della S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base al <span class=\"_ _0\"></span>raggiun<span class=\"_ _0\"></span>gimento<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs338\">di obiettivi di performan<span class=\"_ _0\"></span>ce.  </div>L\u2019avvio <span class=\"_ _0\"></span>del PSP <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>formalmente<span class=\"_ _0\"></span> av<span class=\"_ _0\"></span>venuto i<span class=\"_ _0\"></span>l 14 <span class=\"_ _0\"></span>ottobre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>periodo<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> matura<span class=\"_ _0\"></span>zione (ve<span class=\"_ _0\"></span>sting pe<span class=\"_ _0\"></span>riod) <span class=\"_ _0\"></span>pluriennale<span class=\"_ _1c4\"> </span> e pay-out<span class=\"_ _3\"></span> previsti <span class=\"_ _3\"></span>tra il <span class=\"_ _3\"></span>2025 e <span class=\"_ _3\"></span>il 2<span class=\"_ _3\"></span>027. La <span class=\"_ _3\"></span>valutazione del <span class=\"_ _3\"></span>fair value <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>PSP per <span class=\"_ _3\"></span>il ciclo <span class=\"_ _3\"></span>2022-2024, complessivamente pari<span class=\"_ _1c4\"> </span> a <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>1.854 <span class=\"_ _13\"></span>migliaia, <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>stata <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _13\"></span>secondo <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>meto<span class=\"_ _0\"></span>dologia <span class=\"_ _12\"></span>Monte <span class=\"_ _12\"></span>Carlo <span class=\"_ _13\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>guenti <span class=\"_ _12\"></span>parametri <span class=\"_ _13\"></span>e<span class=\"_ _1c4\"> </span> assunzioni:<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isk-free <span class=\"_ _0\"></span>utilizzato <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span>-coupon <span class=\"_ _0\"></span>govern<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>bond <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ield <span class=\"_ _0\"></span>of <span class=\"_ _11\"></span>the <span class=\"_ _0\"></span>European <span class=\"_ _0\"></span>Central<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> Bank (\u201cECB\u201d) alla data d<span class=\"_ _0\"></span>i fine del periodo d<span class=\"_ _0\"></span>i performance ed \u00e8 pari a 1<span class=\"_ _0\"></span>,85%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la <span class=\"_ _3\"></span>volatilit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>stimata <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>5,1%, <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _3\"></span>storica <span class=\"_ _3\"></span>triennale <span class=\"_ _3\"></span>delle <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _1c4\"> </span> comparables incluse ne<span class=\"_ _0\"></span>llo STOXX Eur<span class=\"_ _0\"></span>ope 600;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 0,74%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketability \u00e8 s<span class=\"_ _0\"></span>tata stimata par<span class=\"_ _0\"></span>i a 15%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora.<span class=\"_ _1c4\"> </span> Su <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>pian<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _11\"></span>consuntivati <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>totale <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>9.862 <span class=\"_ _11\"></span>diritti <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>prima <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>anche, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>36.621 <span class=\"_ _11\"></span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tata<span class=\"_ _1c4\"> </span> assegnata a giugno 2025<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> In <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>ottobre <span class=\"_ _11\"></span>2023 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>stato <span class=\"_ _12\"></span>comunicato <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>ulteriore <span class=\"_ _12\"></span>Piano <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>Incentivaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>PSP <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>periodo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>maturazione<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> (vesting period) plurienna<span class=\"_ _0\"></span>le e pay-out previsti tra il 2026 e i<span class=\"_ _0\"></span>l 2028. La valutazione de<span class=\"_ _0\"></span>l fair value del PSP per il ciclo 2023<div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33a\">2025, complessivamente pari a Eur<span class=\"_ _0\"></span>o 1.110 migliaia, \u00e8 stata effettuata secondo una metodologia Monte Carlo sulla base<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33b\">dei seguenti parametri e ass<span class=\"_ _0\"></span>unzioni:<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33c\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33d\">Bank <span class=\"_ _3\"></span>(\u201cECB\u201d)<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>una durata rispettivamente <span class=\"_ _3\"></span>di 2,17, 3,17 <span class=\"_ _3\"></span>e 4,17 anni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> pari <span class=\"_ _3\"></span>rispettivamente al 2,97% per<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33e\">la tranche <span class=\"_ _0\"></span>con vesting <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>gennaio 202<span class=\"_ _0\"></span>6, al <span class=\"_ _0\"></span>2,77% <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>tranche<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>vesting pr<span class=\"_ _0\"></span>imo gennaio <span class=\"_ _0\"></span>2027, al 2<span class=\"_ _0\"></span>,66%<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs33f\">per la tranche con vesting pr<span class=\"_ _0\"></span>imo gennaio 2028;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs340\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 34,2<span class=\"_ _0\"></span>%, sulla base d<span class=\"_ _0\"></span>ella serie stor<span class=\"_ _0\"></span>ica trienn<span class=\"_ _0\"></span>ale (fino al 31<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs341\">ottobre 2023) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs342\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 0,94%;<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs343\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketab<span class=\"_ _0\"></span>ility \u00e8 stata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando il model<span class=\"_ _0\"></span>lo di Finnerty e app<span class=\"_ _0\"></span>licata alle t<span class=\"_ _0\"></span>ranches co<span class=\"_ _0\"></span>n vesting 1<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs344\">gennaio 2027 e vesting 1 gen<span class=\"_ _0\"></span>naio 2028 ed \u00e8 pari r<span class=\"_ _0\"></span>ispettivament<span class=\"_ _0\"></span>e al 7,7% e al 10,7%;<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs345\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs346\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs347\">correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 16,3%<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs348\">I diritti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>circolazione <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l 31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>in relazione <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>PSP <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il c<span class=\"_ _0\"></span>iclo 2<span class=\"_ _0\"></span>023-2025 <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>94.454, <span class=\"_ _0\"></span>innalzabili <span class=\"_ _0\"></span>fino<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs349\">a 181.486.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs195\">In dat<span class=\"_ _3\"></span>a 2 ot<span class=\"_ _3\"></span>tobre 2024 \u00e8 <span class=\"_ _3\"></span>stato comunicato <span class=\"_ _3\"></span>un nuovo Piano <span class=\"_ _3\"></span>di Incentivazione PSP <span class=\"_ _3\"></span>con un <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span>o di <span class=\"_ _3\"></span>maturazione (vesting<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34a\">period) <span class=\"_ _0\"></span>pluriennale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>payout <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>2027 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il 2029. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>num<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>dei diritti <span class=\"_ _0\"></span>attribuib<span class=\"_ _0\"></span>ili <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>n.153.666, <span class=\"_ _0\"></span>innalzabili <span class=\"_ _0\"></span>fino<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34b\">a <span class=\"_ _0\"></span>n.295.154<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>La <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>SP <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>ciclo <span class=\"_ _11\"></span>2024-2026, <span class=\"_ _11\"></span>complessivamente <span class=\"_ _11\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>954 <span class=\"_ _11\"></span>migliaia, <span class=\"_ _11\"></span>\u00e8<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34c\">stata effettuata seco<span class=\"_ _0\"></span>ndo una metodologia Monte Ca<span class=\"_ _0\"></span>rlo sulla ba<span class=\"_ _0\"></span>se dei seguenti parame<span class=\"_ _0\"></span>tri e assunzioni:<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34d\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34e\">Bank <span class=\"_ _3\"></span>(\u201cECB\u201d)<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>una durata rispettivamente <span class=\"_ _3\"></span>di 2,25, 3,25 <span class=\"_ _3\"></span>e 4,25 anni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> pari <span class=\"_ _3\"></span>rispettivamente al 1,96% per<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs34f\">la tranche <span class=\"_ _0\"></span>con vesting <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>gennaio 202<span class=\"_ _0\"></span>7, al <span class=\"_ _0\"></span>1,85% <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>tranche<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>vesting pr<span class=\"_ _0\"></span>imo gennaio <span class=\"_ _0\"></span>2028, al 1<span class=\"_ _0\"></span>,88%<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs350\">per la tranche con vesting pr<span class=\"_ _0\"></span>imo gennaio 2029;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs351\">-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 35,9<span class=\"_ _0\"></span>2%, sulla <span class=\"_ _0\"></span>base della serie st<span class=\"_ _0\"></span>orica trien<span class=\"_ _0\"></span>nale (fino al 2<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs352\">ottobre 2024) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span> </div>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 1,08%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketab<span class=\"_ _0\"></span>ility \u00e8 stata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando il model<span class=\"_ _0\"></span>lo di Finnerty e app<span class=\"_ _0\"></span>licata alle t<span class=\"_ _0\"></span>ranches co<span class=\"_ _0\"></span>n vesting 1<span class=\"_ _1c4\"> </span> gennaio 2028 e vesting 1 gen<span class=\"_ _0\"></span>naio 2029 ed \u00e8 pari r<span class=\"_ _0\"></span>ispettivament<span class=\"_ _0\"></span>e al 8,1% e al 11,2%;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 24,92%<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> In dat<span class=\"_ _3\"></span>a 7 ot<span class=\"_ _3\"></span>tobre 2025 \u00e8 <span class=\"_ _3\"></span>stato comunicato <span class=\"_ _3\"></span>un nuovo Piano <span class=\"_ _3\"></span>di Incentivazione PSP <span class=\"_ _3\"></span>con un <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span>o di <span class=\"_ _3\"></span>maturazione (vesting<span class=\"_ _1c4\"> </span> period) pluriennale <span class=\"_ _3\"></span>e payout <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>evisti nel<span class=\"_ _3\"></span> 2028 e <span class=\"_ _3\"></span>nel 2<span class=\"_ _3\"></span>030 (holding period pari <span class=\"_ _3\"></span>a due <span class=\"_ _3\"></span>anni). Il <span class=\"_ _3\"></span>numero dei <span class=\"_ _3\"></span>diritti attribuibili<span class=\"_ _1c4\"> </span> \u00e8 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n.433.595, <span class=\"_ _3\"></span>innalzabili <span class=\"_ _3\"></span>fino <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>n.814.303. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>PSP <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>ciclo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2025-2<span class=\"_ _0\"></span>027, <span class=\"_ _3\"></span>complessivamente<span class=\"_ _1c4\"> </span> pari a Euro 3<span class=\"_ _0\"></span>.457 migliaia, \u00e8 st<span class=\"_ _0\"></span>ata effettuata s<span class=\"_ _0\"></span>econdo una meto<span class=\"_ _0\"></span>dologia Monte Ca<span class=\"_ _0\"></span>rlo sulla base <span class=\"_ _0\"></span>dei seguent<span class=\"_ _0\"></span>i parametri e<span class=\"_ _1c4\"> </span> assunzioni:<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span> Bank (\u201cECB\u201d) al 7 ottobre 2025 per una durata rispettivamente di 2,23 e 4,23 anni e sono pari rispett<span class=\"_ _0\"></span>ivamente<span class=\"_ _1c4\"> </span> al <span class=\"_ _0\"></span>2,14% <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>tranche <span class=\"_ _11\"></span>con <span class=\"_ _0\"></span>vesting <span class=\"_ _0\"></span>primo <span class=\"_ _11\"></span>gennaio <span class=\"_ _0\"></span>2028 <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>2,4<span class=\"_ _0\"></span>2% <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tranche <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vesting <span class=\"_ _11\"></span>primo <span class=\"_ _0\"></span>gennaio<span class=\"_ _1c4\"> </span> 2030;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 40,5<span class=\"_ _0\"></span>8%, sulla <span class=\"_ _0\"></span>base della serie st<span class=\"_ _0\"></span>orica trien<span class=\"_ _0\"></span>nale (fino al 7<span class=\"_ _1c4\"> </span> ottobre 2025) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span>la lack <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>marketability <span class=\"_ _0\"></span>\u00e8 st<span class=\"_ _0\"></span>ata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span>odello d<span class=\"_ _0\"></span>i Finnerty<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>applicata <span class=\"_ _0\"></span>alla t<span class=\"_ _0\"></span>ranche <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>vesting a<span class=\"_ _0\"></span>l<span class=\"_ _1c4\"> </span>1 gennaio 2030 \u00e8 pa<span class=\"_ _0\"></span>ri rispettivamente al 12,8%;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span> -<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 23,04%<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span> L\u2019onere <span class=\"_ _3\"></span>a conto <span class=\"_ _3\"></span>economico contabi<span class=\"_ _3\"></span>lizzato tra <span class=\"_ _3\"></span>i costi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>personale nell\u2019esercizio <span class=\"_ _3\"></span>2025 per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>piani sopra<span class=\"_ _3\"></span> descritti <span class=\"_ _3\"></span>ammonta<span class=\"_ _1c4\"> </span> ad Euro <span class=\"_ _0\"></span>1.185 migliaia, <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ui Euro 734 <span class=\"_ _0\"></span>migliaia conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _0\"></span>sulla Capogruppo e<span class=\"_ _0\"></span> Euro <span class=\"_ _0\"></span>451 migli<span class=\"_ _0\"></span>aia relativo a<span class=\"_ _0\"></span>l personale<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> di altre societ\u00e0 del G<span class=\"_ _0\"></span>ruppo. L\u2019onere \u00e8 stato contab<span class=\"_ _0\"></span>ilizzato con c<span class=\"_ _0\"></span>ontropartita Altre rise<span class=\"_ _0\"></span>rve di Patrimonio Nett<span class=\"_ _0\"></span>o.<span class=\"_ _1c4\"> </span> Gli <span class=\"_ _12\"></span>\u201cAltri <span class=\"_ _12\"></span>costi/(proventi) <span class=\"_ _12\"></span>nett<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>personale\u201d, <span class=\"_ _12\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _12\"></span>3.331 m<span class=\"_ _0\"></span>igliaia <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>3.72<span class=\"_ _0\"></span>6 migliaia <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l\u2019esercizio<span class=\"_ _1c4\"> </span> chiuso <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _13\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _17\"> </span>2024), <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>principalmente <span class=\"_ _17\"> </span>relativi <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>oneri <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>incentivi <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>esodo <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>personale, <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _17\"> </span>per<span class=\"_ _1c4\"> </span> coperture mediche e assicur<span class=\"_ _0\"></span>ative e per benefici a<span class=\"_ _0\"></span>gli espatri<span class=\"_ _0\"></span>ati. <div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs3e8\">Capitale sociale </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e9\">Di <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _12\"></span>si <span class=\"_ _13\"></span>riepiloga <span class=\"_ _12\"></span>l\u2019attu<span class=\"_ _0\"></span>ale <span class=\"_ _13\"></span>composizione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _13\"></span>sociale <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>Indus<span class=\"_ _0\"></span>trie <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>invariata <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>31 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ea\">dicembre 2024: </div><div class=\"gs3eb\"><table class=\"s w464 h26d\" id=\"_6ca7e83e-7607-4cef-9902-5773c6479383\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1e23 ff1 fs0 fc1d sc0 ls0 ws0\"> <span class=\"_ _16b\"> </span>Capitale sociale al 31 Dice<span class=\"_ _0\"></span>mbre 2025<span class=\"_ _0\"></span><span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td class=\"t m0 x21c h2 y1e24 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc1d\">Euro<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x53d h2 y1e24 ff1 fs0 fc1d sc0 ls0 ws0\">n. azioni<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">Totale di cui:<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">18.268.203,90<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">201.685.174<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e26 ff1 fs0 fc0 sc0 ls0 ws0\">Azioni ordinarie<span class=\"_ _1c4\"> </span></td><td class=\"c n x53e y1e28 w465 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">4.637.944,92<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x53f y1e28 w466 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">51.203.979<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h2 y1e29 ff1 fs0 fc0 sc0 ls0 ws0\">(godimento regolare)<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">Azioni a voto plurimo (<span class=\"_ _0\"></span>*)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">13.630.258,98<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">150.481.195<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs3ec\">(*) Di <span class=\"_ _11\"></span>propriet\u00e0 degli <span class=\"_ _0\"></span>azionisti <span class=\"_ _0\"></span>Federico De <span class=\"_ _0\"></span>Nora, Fe<span class=\"_ _0\"></span>derico De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>S.p.A., Norfi<span class=\"_ _0\"></span>n S.<span class=\"_ _0\"></span>p.A. e <span class=\"_ _0\"></span>Asset <span class=\"_ _0\"></span>Company 10 <span class=\"_ _0\"></span>S.r.l. Le <span class=\"_ _11\"></span>azioni a <span class=\"_ _0\"></span>voto <span class=\"_ _0\"></span>plurimo non </div><div class=\"t m0 h2 ff3 fs7 fc0 sc0 ls0 ws0 gs3ed\">sono ammesse alle n<span class=\"_ _3\"></span>egoziazioni su Euronext Milan e non son<span class=\"_ _3\"></span>o computate nel flottante <span class=\"_ _3\"></span>e nel valore di capitalizzazione di Borsa.<span class=\"_ _3\"></span><span class=\"ff1 fs0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ee\">In base al programma comunic<span class=\"_ _0\"></span>ato al mercato da <span class=\"_ _0\"></span>Industrie De No<span class=\"_ _0\"></span>ra S.p.A. in data 8 novembr<span class=\"_ _0\"></span>e 2023 e avv<span class=\"_ _0\"></span>iato in data 9 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ef\">novembre 2023, la Societ<span class=\"_ _0\"></span>\u00e0 ha acquistato co<span class=\"_ _0\"></span>mplessive n. 3.000.<span class=\"_ _0\"></span>000 azioni propr<span class=\"_ _0\"></span>ie. Le residue azioni prop<span class=\"_ _0\"></span>rie in </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f0\">portafoglio al 31 dice<span class=\"_ _0\"></span>mbre 2025 risultano n<span class=\"_ _0\"></span>. 2.936.065, pari a<span class=\"_ _0\"></span>l 1,456% del cap<span class=\"_ _0\"></span>itale sociale, r<span class=\"_ _0\"></span>idottesi di 50.175 rispett<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f1\">al 31 dicembre 2024, queste u<span class=\"_ _0\"></span>ltime util<span class=\"_ _0\"></span>izzate a fronte de<span class=\"_ _0\"></span>i piani di incentivazione in ess<span class=\"_ _0\"></span>ere.<span class=\"_ _1c4\"> </span><span class=\"ff3 fs7\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-625": {
   "value": "8. Costi del personale<span class=\"_ _1c4\"> </span>La tabella <span class=\"_ _0\"></span>che se<span class=\"_ _0\"></span>gue riporta il <span class=\"_ _0\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di dettaglio de<span class=\"_ _0\"></span>i costi <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l personale <span class=\"_ _0\"></span>per gli <span class=\"_ _0\"></span>esercizi chiusi<span class=\"_ _0\"></span> al <span class=\"_ _0\"></span>31 dicembre <span class=\"_ _0\"></span>2025 e<span class=\"_ _1c4\"> </span>2024.<table class=\"s w3be h249\" id=\"_750360c7-28d8-4ebb-bd22-56950b4926bf\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c29 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c2a ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c2a ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c2b ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c2c ff1 fs6 fc2 sc0 ls0 ws0\">Salari e Sti<span class=\"_ _0\"></span>pendi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c2c ff1 fs6 fc2 sc2 ls0 ws0\">125.555<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1c2c ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">121.269<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2d ff1 fs6 fc2 sc0 ls0 ws0\">Oneri sociali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c2d ff1 fs6 fc2 sc2 ls0 ws0\">28.482<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c2d ff1 fs6 fc2 sc0 ls0 ws0\">27.020<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2e ff1 fs6 fc2 sc0 ls0 ws0\">Trattamento di fine rapporto e altri<span class=\"_ _0\"></span> piani pensione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c2e ff1 fs6 fc2 sc2 ls0 ws0\">2.957<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c2e ff1 fs6 fc2 sc0 ls0 ws0\">2.508<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">Altri costi/(Proventi) netti<span class=\"_ _0\"></span> del personale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c2f ff1 fs6 fc2 sc2 ls0 ws0\">3.331<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">3.726<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">160.325<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c30 ff1 fs6 fc2 sc2 ls0 ws0\">154.523<span class=\"_ _1c4\"> </span></td><td></td></tr></table>I costi del person<span class=\"_ _0\"></span>ale si attestan<span class=\"_ _0\"></span>o a Euro 160.<span class=\"_ _0\"></span>325 migliaia pe<span class=\"_ _0\"></span>r l\u2019es<span class=\"_ _0\"></span>ercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2025,<span class=\"_ _0\"></span> con un incr<span class=\"_ _0\"></span>emento<span class=\"_ _1c4\"> </span>rispetto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>per<span class=\"_ _0\"></span>iodo <span class=\"_ _12\"></span>precedente <span class=\"_ _13\"></span>pari <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>5.802 migliaia <span class=\"_ _13\"></span>(Euro <span class=\"_ _12\"></span>154.523 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>ato <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>2024), <span class=\"_ _12\"></span>anche <span class=\"_ _12\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>effetto<span class=\"_ _1c4\"> </span>dell\u2019incremento dell\u2019or<span class=\"_ _0\"></span>ganico di Gruppo<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>La <span class=\"_ _11\"></span>tabella <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>gue <span class=\"_ _11\"></span>riporta <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>numero <span class=\"_ _12\"></span>medio <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>dipendenti <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>Gruppo <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>gli <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _12\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _11\"></span>2025 <span class=\"_ _12\"></span>e<span class=\"_ _1c4\"> </span>2024.<table class=\"s w3be h24a\" id=\"_71443b47-8f92-415c-837b-2588d5cd805e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c31 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c32 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c32 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c33 ff1 fs6 fc2 sc2 ls0 ws0\">Numero medio dei d<span class=\"_ _0\"></span>ipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.066<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.047<span class=\"_ _1c4\"> </span></td></tr></table>La voce Salari e St<span class=\"_ _0\"></span>ipendi include<span class=\"_ _0\"></span> anche i costi r<span class=\"_ _0\"></span>elativi al Perform<span class=\"_ _0\"></span>ance Share P<span class=\"_ _0\"></span>lan (PSP), un r<span class=\"_ _0\"></span>egolamento conta<span class=\"_ _0\"></span>bilizzato in<span class=\"_ _1c4\"> </span>base <span class=\"_ _3\"></span>all\u2019IFRS <span class=\"_ _3\"></span>2<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>(approvato <span class=\"_ _3\"></span>dagli <span class=\"_ _3\"></span>organi <span class=\"_ _3\"></span>social<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>Societ\u00e0) <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>prevede <span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>\u2019assegna<span class=\"_ _0\"></span>zione <span class=\"_ _3\"></span>ad <span class=\"_ _2\"></span>un certo <span class=\"_ _2\"></span>nume<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>beneficiari,<span class=\"_ _1c4\"> </span>individuati ne<span class=\"_ _0\"></span>l rego<span class=\"_ _0\"></span>lamento ste<span class=\"_ _0\"></span>sso, d<span class=\"_ _0\"></span>i diritti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sottoscrizione <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> azioni o<span class=\"_ _0\"></span>rdinarie <span class=\"_ _0\"></span>della S<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>base al <span class=\"_ _0\"></span>raggiun<span class=\"_ _0\"></span>gimento<span class=\"_ _1c4\"> </span>di obiettivi di performan<span class=\"_ _0\"></span>ce. L\u2019avvio <span class=\"_ _0\"></span>del PSP <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>formalmente<span class=\"_ _0\"></span> av<span class=\"_ _0\"></span>venuto i<span class=\"_ _0\"></span>l 14 <span class=\"_ _0\"></span>ottobre <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>periodo<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span> matura<span class=\"_ _0\"></span>zione (ve<span class=\"_ _0\"></span>sting pe<span class=\"_ _0\"></span>riod) <span class=\"_ _0\"></span>pluriennale<span class=\"_ _1c4\"> </span>e pay-out<span class=\"_ _3\"></span> previsti <span class=\"_ _3\"></span>tra il <span class=\"_ _3\"></span>2025 e <span class=\"_ _3\"></span>il 2<span class=\"_ _3\"></span>027. La <span class=\"_ _3\"></span>valutazione del <span class=\"_ _3\"></span>fair value <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>PSP per <span class=\"_ _3\"></span>il ciclo <span class=\"_ _3\"></span>2022-2024, complessivamente pari<span class=\"_ _1c4\"> </span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>1.854 <span class=\"_ _13\"></span>migliaia, <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>stata <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>ettuata <span class=\"_ _13\"></span>secondo <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>meto<span class=\"_ _0\"></span>dologia <span class=\"_ _12\"></span>Monte <span class=\"_ _12\"></span>Carlo <span class=\"_ _13\"></span>sulla <span class=\"_ _13\"></span>base <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>guenti <span class=\"_ _12\"></span>parametri <span class=\"_ _13\"></span>e<span class=\"_ _1c4\"> </span>assunzioni:<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il <span class=\"_ _0\"></span>tasso <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isk-free <span class=\"_ _0\"></span>utilizzato <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>ricav<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>dalla <span class=\"_ _0\"></span>zero<span class=\"_ _0\"></span>-coupon <span class=\"_ _0\"></span>govern<span class=\"_ _0\"></span>ment <span class=\"_ _0\"></span>bond <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ield <span class=\"_ _0\"></span>of <span class=\"_ _11\"></span>the <span class=\"_ _0\"></span>European <span class=\"_ _0\"></span>Central<span class=\"_ _1c4\"> </span>Bank (\u201cECB\u201d) alla data d<span class=\"_ _0\"></span>i fine del periodo d<span class=\"_ _0\"></span>i performance ed \u00e8 pari a 1<span class=\"_ _0\"></span>,85%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la <span class=\"_ _3\"></span>volatilit\u00e0 <span class=\"_ _3\"></span>delle <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>zioni <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>stata <span class=\"_ _3\"></span>stimata <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>al <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>5,1%, <span class=\"_ _3\"></span>sulla <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>della <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>erie <span class=\"_ _3\"></span>storica <span class=\"_ _3\"></span>triennale <span class=\"_ _3\"></span>delle <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ociet\u00e0<span class=\"_ _1c4\"> </span>comparables incluse ne<span class=\"_ _0\"></span>llo STOXX Eur<span class=\"_ _0\"></span>ope 600;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 0,74%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketability \u00e8 s<span class=\"_ _0\"></span>tata stimata par<span class=\"_ _0\"></span>i a 15%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span>correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora.<span class=\"_ _1c4\"> </span>Su <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>pian<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tati <span class=\"_ _11\"></span>consuntivati <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>totale <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>9.862 <span class=\"_ _11\"></span>diritti <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>qua<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>prima <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>anche, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ari <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>36.621 <span class=\"_ _11\"></span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tata<span class=\"_ _1c4\"> </span>assegnata a giugno 2025<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>In <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ata <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>ottobre <span class=\"_ _11\"></span>2023 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>stato <span class=\"_ _12\"></span>comunicato <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>ulteriore <span class=\"_ _12\"></span>Piano <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>Incentivaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>PSP <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>periodo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>maturazione<span class=\"_ _1c4\"> </span>(vesting period) plurienna<span class=\"_ _0\"></span>le e pay-out previsti tra il 2026 e i<span class=\"_ _0\"></span>l 2028. La valutazione de<span class=\"_ _0\"></span>l fair value del PSP per il ciclo 2023-<span class=\"_ _1c4\"> </span>2025, complessivamente pari a Eur<span class=\"_ _0\"></span>o 1.110 migliaia, \u00e8 stata effettuata secondo una metodologia Monte Carlo sulla base<span class=\"_ _1c4\"> </span>dei seguenti parametri e ass<span class=\"_ _0\"></span>unzioni:<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span>Bank <span class=\"_ _3\"></span>(\u201cECB\u201d)<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>una durata rispettivamente <span class=\"_ _3\"></span>di 2,17, 3,17 <span class=\"_ _3\"></span>e 4,17 anni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> pari <span class=\"_ _3\"></span>rispettivamente al 2,97% per<span class=\"_ _1c4\"> </span>la tranche <span class=\"_ _0\"></span>con vesting <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>gennaio 202<span class=\"_ _0\"></span>6, al <span class=\"_ _0\"></span>2,77% <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>tranche<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>vesting pr<span class=\"_ _0\"></span>imo gennaio <span class=\"_ _0\"></span>2027, al 2<span class=\"_ _0\"></span>,66%<span class=\"_ _1c4\"> </span>per la tranche con vesting pr<span class=\"_ _0\"></span>imo gennaio 2028;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 34,2<span class=\"_ _0\"></span>%, sulla base d<span class=\"_ _0\"></span>ella serie stor<span class=\"_ _0\"></span>ica trienn<span class=\"_ _0\"></span>ale (fino al 31<span class=\"_ _1c4\"> </span>ottobre 2023) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 0,94%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketab<span class=\"_ _0\"></span>ility \u00e8 stata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando il model<span class=\"_ _0\"></span>lo di Finnerty e app<span class=\"_ _0\"></span>licata alle t<span class=\"_ _0\"></span>ranches co<span class=\"_ _0\"></span>n vesting 1<span class=\"_ _1c4\"> </span>gennaio 2027 e vesting 1 gen<span class=\"_ _0\"></span>naio 2028 ed \u00e8 pari r<span class=\"_ _0\"></span>ispettivament<span class=\"_ _0\"></span>e al 7,7% e al 10,7%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span>correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 16,3%<span class=\"_ _1c4\"> </span>I diritti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>circolazione <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l 31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>in relazione <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>PSP <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il c<span class=\"_ _0\"></span>iclo 2<span class=\"_ _0\"></span>023-2025 <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>94.454, <span class=\"_ _0\"></span>innalzabili <span class=\"_ _0\"></span>fino<span class=\"_ _1c4\"> </span>a 181.486.<span class=\"_ _1c4\"> </span>In dat<span class=\"_ _3\"></span>a 2 ot<span class=\"_ _3\"></span>tobre 2024 \u00e8 <span class=\"_ _3\"></span>stato comunicato <span class=\"_ _3\"></span>un nuovo Piano <span class=\"_ _3\"></span>di Incentivazione PSP <span class=\"_ _3\"></span>con un <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span>o di <span class=\"_ _3\"></span>maturazione (vesting<span class=\"_ _1c4\"> </span>period) <span class=\"_ _0\"></span>pluriennale <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>payout <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>2027 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>il 2029. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>num<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>dei diritti <span class=\"_ _0\"></span>attribuib<span class=\"_ _0\"></span>ili <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>n.153.666, <span class=\"_ _0\"></span>innalzabili <span class=\"_ _0\"></span>fino<span class=\"_ _1c4\"> </span>a <span class=\"_ _0\"></span>n.295.154<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>La <span class=\"_ _11\"></span>valutazione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>fair <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>SP <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>ciclo <span class=\"_ _11\"></span>2024-2026, <span class=\"_ _11\"></span>complessivamente <span class=\"_ _11\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>954 <span class=\"_ _11\"></span>migliaia, <span class=\"_ _11\"></span>\u00e8<span class=\"_ _1c4\"> </span>stata effettuata seco<span class=\"_ _0\"></span>ndo una metodologia Monte Ca<span class=\"_ _0\"></span>rlo sulla ba<span class=\"_ _0\"></span>se dei seguenti parame<span class=\"_ _0\"></span>tri e assunzioni:<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span>Bank <span class=\"_ _3\"></span>(\u201cECB\u201d)<span class=\"_ _0\"></span> per <span class=\"_ _3\"></span>una durata rispettivamente <span class=\"_ _3\"></span>di 2,25, 3,25 <span class=\"_ _3\"></span>e 4,25 anni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>sono<span class=\"_ _0\"></span> pari <span class=\"_ _3\"></span>rispettivamente al 1,96% per<span class=\"_ _1c4\"> </span>la tranche <span class=\"_ _0\"></span>con vesting <span class=\"_ _0\"></span>primo <span class=\"_ _0\"></span>gennaio 202<span class=\"_ _0\"></span>7, al <span class=\"_ _0\"></span>1,85% <span class=\"_ _0\"></span>per la <span class=\"_ _0\"></span>tranche<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>vesting pr<span class=\"_ _0\"></span>imo gennaio <span class=\"_ _0\"></span>2028, al 1<span class=\"_ _0\"></span>,88%<span class=\"_ _1c4\"> </span>per la tranche con vesting pr<span class=\"_ _0\"></span>imo gennaio 2029;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 35,9<span class=\"_ _0\"></span>2%, sulla <span class=\"_ _0\"></span>base della serie st<span class=\"_ _0\"></span>orica trien<span class=\"_ _0\"></span>nale (fino al 2<span class=\"_ _1c4\"> </span>ottobre 2024) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>il dividend yield \u00e8 stato s<span class=\"_ _0\"></span>timato pa<span class=\"_ _0\"></span>ri allo 1,08%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack of marketab<span class=\"_ _0\"></span>ility \u00e8 stata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando il model<span class=\"_ _0\"></span>lo di Finnerty e app<span class=\"_ _0\"></span>licata alle t<span class=\"_ _0\"></span>ranches co<span class=\"_ _0\"></span>n vesting 1<span class=\"_ _1c4\"> </span>gennaio 2028 e vesting 1 gen<span class=\"_ _0\"></span>naio 2029 ed \u00e8 pari r<span class=\"_ _0\"></span>ispettivament<span class=\"_ _0\"></span>e al 8,1% e al 11,2%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span>correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 24,92%<span class=\"_ _1c4\"> </span>In dat<span class=\"_ _3\"></span>a 7 ot<span class=\"_ _3\"></span>tobre 2025 \u00e8 <span class=\"_ _3\"></span>stato comunicato <span class=\"_ _3\"></span>un nuovo Piano <span class=\"_ _3\"></span>di Incentivazione PSP <span class=\"_ _3\"></span>con un <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span>o di <span class=\"_ _3\"></span>maturazione (vesting<span class=\"_ _1c4\"> </span>period) pluriennale <span class=\"_ _3\"></span>e payout <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>evisti nel<span class=\"_ _3\"></span> 2028 e <span class=\"_ _3\"></span>nel 2<span class=\"_ _3\"></span>030 (holding period pari <span class=\"_ _3\"></span>a due <span class=\"_ _3\"></span>anni). Il <span class=\"_ _3\"></span>numero dei <span class=\"_ _3\"></span>diritti attribuibili<span class=\"_ _1c4\"> </span>\u00e8 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>n.433.595, <span class=\"_ _3\"></span>innalzabili <span class=\"_ _3\"></span>fino <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>n.814.303. <span class=\"_ _3\"></span>La <span class=\"_ _3\"></span>valutazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>PSP <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>il <span class=\"_ _2\"></span>ciclo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2025-2<span class=\"_ _0\"></span>027, <span class=\"_ _3\"></span>complessivamente<span class=\"_ _1c4\"> </span>pari a Euro 3<span class=\"_ _0\"></span>.457 migliaia, \u00e8 st<span class=\"_ _0\"></span>ata effettuata s<span class=\"_ _0\"></span>econdo una meto<span class=\"_ _0\"></span>dologia Monte Ca<span class=\"_ _0\"></span>rlo sulla base <span class=\"_ _0\"></span>dei seguent<span class=\"_ _0\"></span>i parametri e<span class=\"_ _1c4\"> </span>assunzioni:<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>i tassi risk-free<span class=\"_ _0\"></span> utilizzati sono<span class=\"_ _0\"></span> stati ricavati<span class=\"_ _0\"></span> dagli zero-co<span class=\"_ _0\"></span>upon go<span class=\"_ _0\"></span>vernment bond yield<span class=\"_ _0\"></span>s of the E<span class=\"_ _0\"></span>uropean Centr<span class=\"_ _0\"></span>al<span class=\"_ _1c4\"> </span>Bank (\u201cECB\u201d) al 7 ottobre 2025 per una durata rispettivamente di 2,23 e 4,23 anni e sono pari rispett<span class=\"_ _0\"></span>ivamente<span class=\"_ _1c4\"> </span>al <span class=\"_ _0\"></span>2,14% <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>tranche <span class=\"_ _11\"></span>con <span class=\"_ _0\"></span>vesting <span class=\"_ _0\"></span>primo <span class=\"_ _11\"></span>gennaio <span class=\"_ _0\"></span>2028 <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>2,4<span class=\"_ _0\"></span>2% <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tranche <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>vesting <span class=\"_ _11\"></span>primo <span class=\"_ _0\"></span>gennaio<span class=\"_ _1c4\"> </span>2030;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la volatilit\u00e0 delle az<span class=\"_ _0\"></span>ioni De Nora <span class=\"_ _0\"></span>\u00e8 stata st<span class=\"_ _0\"></span>imata pari al 40,5<span class=\"_ _0\"></span>8%, sulla <span class=\"_ _0\"></span>base della serie st<span class=\"_ _0\"></span>orica trien<span class=\"_ _0\"></span>nale (fino al 7<span class=\"_ _1c4\"> </span>ottobre 2025) delle socie<span class=\"_ _0\"></span>t\u00e0 comparables incluse<span class=\"_ _0\"></span> nello STOXX Euro<span class=\"_ _0\"></span>pe 600;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>la lack <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>marketability <span class=\"_ _0\"></span>\u00e8 st<span class=\"_ _0\"></span>ata s<span class=\"_ _0\"></span>timata uti<span class=\"_ _0\"></span>lizzando <span class=\"_ _0\"></span>il m<span class=\"_ _0\"></span>odello d<span class=\"_ _0\"></span>i Finnerty<span class=\"_ _0\"></span> e <span class=\"_ _0\"></span>applicata <span class=\"_ _0\"></span>alla t<span class=\"_ _0\"></span>ranche <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>vesting a<span class=\"_ _0\"></span>l<span class=\"_ _1c4\"> </span>1 gennaio 2030 \u00e8 pa<span class=\"_ _0\"></span>ri rispettivamente al 12,8%;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>non ci si attende che i parteci<span class=\"_ _0\"></span>panti lasceran<span class=\"_ _0\"></span>no il gruppo;<span class=\"_ _1c4\"> </span>-<span class=\"ff4\"> <span class=\"_ _28\"> </span></span>correlazione: <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ulla <span class=\"_ _15\"> </span>base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>erie <span class=\"_ _15\"> </span>storiche <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>ei <span class=\"_ _78\"> </span>r<span class=\"_ _0\"></span>itorni <span class=\"_ _15\"> </span>gior<span class=\"_ _0\"></span>nalieri <span class=\"_ _15\"> </span>con <span class=\"_ _15\"> </span>profond<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _15\"> </span>3 <span class=\"_ _15\"> </span>anni,<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>la <span class=\"_ _15\"> </span>matrice <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span>correlazione tra le socie<span class=\"_ _0\"></span>t\u00e0 incluse nello STO<span class=\"_ _0\"></span>XX Europe 600 e De <span class=\"_ _0\"></span>Nora. La correlazione<span class=\"_ _0\"></span> media \u00e8 pari al 23,04%<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>L\u2019onere <span class=\"_ _3\"></span>a conto <span class=\"_ _3\"></span>economico contabi<span class=\"_ _3\"></span>lizzato tra <span class=\"_ _3\"></span>i costi <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>personale nell\u2019esercizio <span class=\"_ _3\"></span>2025 per <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>piani sopra<span class=\"_ _3\"></span> descritti <span class=\"_ _3\"></span>ammonta<span class=\"_ _1c4\"> </span>ad Euro <span class=\"_ _0\"></span>1.185 migliaia, <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ui Euro 734 <span class=\"_ _0\"></span>migliaia conta<span class=\"_ _0\"></span>bilizzati <span class=\"_ _0\"></span>sulla Capogruppo e<span class=\"_ _0\"></span> Euro <span class=\"_ _0\"></span>451 migli<span class=\"_ _0\"></span>aia relativo a<span class=\"_ _0\"></span>l personale<span class=\"_ _1c4\"> </span>di altre societ\u00e0 del G<span class=\"_ _0\"></span>ruppo. L\u2019onere \u00e8 stato contab<span class=\"_ _0\"></span>ilizzato con c<span class=\"_ _0\"></span>ontropartita Altre rise<span class=\"_ _0\"></span>rve di Patrimonio Nett<span class=\"_ _0\"></span>o.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _12\"></span>\u201cAltri <span class=\"_ _12\"></span>costi/(proventi) <span class=\"_ _12\"></span>nett<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>personale\u201d, <span class=\"_ _12\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _12\"></span>3.331 m<span class=\"_ _0\"></span>igliaia <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>3.72<span class=\"_ _0\"></span>6 migliaia <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>l\u2019esercizio<span class=\"_ _1c4\"> </span>chiuso <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _13\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _17\"> </span>2024), <span class=\"_ _17\"> </span>sono <span class=\"_ _17\"> </span>principalmente <span class=\"_ _17\"> </span>relativi <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>oneri <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>incentivi <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>esodo <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>personale, <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>cos<span class=\"_ _0\"></span>ti <span class=\"_ _17\"> </span>per<span class=\"_ _1c4\"> </span>coperture mediche e assicur<span class=\"_ _0\"></span>ative e per benefici a<span class=\"_ _0\"></span>gli espatri<span class=\"_ _0\"></span>ati.<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs40b\">30. Benefici ai di<span class=\"_ _0\"></span>pendenti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs40c\">La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio dei b<span class=\"_ _0\"></span>enefici ai dipendenti al 31 d<span class=\"_ _0\"></span>icembre 20<span class=\"_ _0\"></span>25 e 2024: </div><div class=\"gs40d\"><table class=\"s w467 h270\" id=\"_255897a8-9049-48e2-b757-a66759106e39\"><tr><td></td><td class=\"t m0 x381 hb y1e32 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d sc0\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1e33 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e33 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1e34 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"c n x254 y1dd5 w468 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Valore attuale delle obbligaz<span class=\"_ _0\"></span>ioni verso dipendenti per trattamento di fine rapporto<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x540 y1dd5 w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">17.603<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x541 y1dd5 w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">19.217<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1e35 ff1 fs6 fc2 sc0 ls0 ws0\">Valore attuale delle obbligaz<span class=\"_ _0\"></span>ioni verso dipendenti per Piani Pensione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e35 ff1 fs6 fc2 sc0 ls0 ws0\">14.522<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e35 ff1 fs6 fc2 sc0 ls0 ws0\">16.472<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e36 ff3 fs6 fc2 sc0 ls0 ws0\">Fair value <span class=\"ff1\">delle<span class=\"_ _0\"></span> attivit\u00e0 a servizio del piano<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x3a7 hb y1e36 ff1 fs6 fc2 sc0 ls0 ws0\">(7.403)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e36 ff1 fs6 fc2 sc0 ls0 ws0\">(9.754)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e37 ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e37 ff1 fs6 fc8 sc0 ls0 ws0\">24.722<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e37 ff1 fs6 fc8 sc0 ls0 ws0\">25.935<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs40f\">Le societ\u00e0 del Gruppo garantisc<span class=\"_ _0\"></span>ono benefici successiv<span class=\"_ _0\"></span>i al rapporto di lavoro<span class=\"_ _3\"></span> per i propri dipend<span class=\"_ _0\"></span>enti sia direttamente, sia </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs410\">contribuendo <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>fondi <span class=\"_ _12\"></span>esterni <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>Gruppo. <span class=\"_ _12\"></span>La <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>odalit\u00e0 <span class=\"_ _12\"></span>secondo <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>questi <span class=\"_ _12\"></span>benefici <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>garantiti <span class=\"_ _12\"></span>varia <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>seconda <span class=\"_ _12\"></span>delle<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs411\">condizioni <span class=\"_ _13\"></span>legali, <span class=\"_ _13\"></span>fiscali <span class=\"_ _13\"></span>ed <span class=\"_ _13\"></span>eco<span class=\"_ _0\"></span>nomiche <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>ogni <span class=\"_ _13\"></span>stato <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>il <span class=\"_ _13\"> </span>Gruppo<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>opera. <span class=\"_ _13\"></span>I <span class=\"_ _13\"></span>benefici <span class=\"_ _13\"></span>solitamente <span class=\"_ _13\"> </span>s<span class=\"_ _0\"></span>ono <span class=\"_ _13\"></span>basati <span class=\"_ _13\"></span>sulla </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs412\">remunerazione e <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>anni <span class=\"_ _0\"></span>di serv<span class=\"_ _0\"></span>izio dei <span class=\"_ _0\"></span>dipendenti. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>obbligazi<span class=\"_ _0\"></span>oni si r<span class=\"_ _0\"></span>iferiscono si<span class=\"_ _0\"></span>a a<span class=\"_ _0\"></span>i dipende<span class=\"_ _0\"></span>nti attivi, <span class=\"_ _0\"></span>sia <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>quelli non<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs413\">pi\u00f9 <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ttivi. <span class=\"_ _12\"></span>Le <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>garantisc<span class=\"_ _0\"></span>ono <span class=\"_ _12\"></span>benefici <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>uccessivi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>rapporto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>lavoro <span class=\"_ _12\"></span>tramite <span class=\"_ _12\"></span>piani <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>\u201ccontribuzione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs414\">definita\u201d <span class=\"_ _11\"></span>e/o <span class=\"_ _11\"></span>piani <span class=\"_ _11\"></span>\u201ca <span class=\"_ _11\"></span>be<span class=\"_ _0\"></span>nefici <span class=\"_ _11\"></span>definiti\u201d. <span class=\"_ _11\"></span>Nel <span class=\"_ _11\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>piani <span class=\"_ _11\"></span>\u201ca <span class=\"_ _11\"></span>contribuzione <span class=\"_ _12\"></span>definita\u201d, <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>G<span class=\"_ _0\"></span>ruppo <span class=\"_ _11\"></span>versano <span class=\"_ _11\"></span>dei<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs415\">contributi <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ist<span class=\"_ _0\"></span>ituti <span class=\"_ _17\"> </span>assicurativi <span class=\"_ _17\"> </span>pubblici <span class=\"_ _17\"> </span>o <span class=\"_ _14\"> </span>privati <span class=\"_ _17\"> </span>sulla <span class=\"_ _17\"> </span>base <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>un <span class=\"_ _17\"> </span>obbligo <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>legge <span class=\"_ _14\"> </span>o <span class=\"_ _17\"> </span>contrattuale <span class=\"_ _17\"> </span>oppure <span class=\"_ _17\"> </span>su <span class=\"_ _17\"> </span>b<span class=\"_ _0\"></span>ase </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs416\">volontaria. <span class=\"_ _13\"> </span>Con <span class=\"_ _17\"> </span>il <span class=\"_ _13\"> </span>pagament<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>contributi <span class=\"_ _17\"> </span>le <span class=\"_ _13\"></span>societ\u00e0 <span class=\"_ _17\"> </span>adempiono <span class=\"_ _13\"></span>a <span class=\"_ _17\"> </span>tutti <span class=\"_ _13\"></span>i <span class=\"_ _17\"> </span>loro<span class=\"_ _3\"></span> <span class=\"_ _17\"> </span>obblighi. <span class=\"_ _13\"> </span>I <span class=\"_ _17\"> </span>piani <span class=\"_ _13\"></span>\u201ca <span class=\"_ _13\"> </span>ben<span class=\"_ _0\"></span>efici <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>finiti\u201d </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs417\">possono <span class=\"_ _13\"> </span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _13\"> </span>non <span class=\"_ _17\"> </span>finanziati <span class=\"_ _17\"> </span>(\u201cunfunded\u201d) <span class=\"_ _13\"> </span>o <span class=\"_ _17\"> </span>possono <span class=\"_ _13\"> </span>esser<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>interame<span class=\"_ _0\"></span>nte <span class=\"_ _17\"> </span>o <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>arzialmente <span class=\"_ _17\"> </span>finanziati <span class=\"_ _13\"> </span>(<span class=\"_ _0\"></span>\u201cfunded\u201d) <span class=\"_ _17\"> </span>dai </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs418\">contributi <span class=\"_ _3\"></span>versati <span class=\"_ _3\"></span>dall\u2019impresa, e <span class=\"_ _3\"></span>talvolta <span class=\"_ _3\"></span>dai <span class=\"_ _3\"></span>suoi <span class=\"_ _3\"></span>dipendenti, <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>societ\u00e0 o<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>fondo <span class=\"_ _3\"></span>giuridicamente<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>distinto <span class=\"_ _3\"></span>dall\u2019impresa </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs419\">che eroga i benefici ai dipe<span class=\"_ _0\"></span>ndenti. </div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs41a\">Trattamento di fine rapport<span class=\"_ _3\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41b\">La ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>composizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>movimentazi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>benefici <span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>dipendenti <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>gli ese<span class=\"_ _0\"></span>rcizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41c\">dicembre 2025 e 2024: </div><div class=\"gs41d\"><table class=\"s w3be h271\" id=\"_cbbed116-1bd9-4270-b925-8dcf6f69325d\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1e38 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1e39 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e39 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1e3a ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1e3b ff1 fs6 fc2 sc0 ls0 ws0\">Debito iniziale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e3b ff1 fs6 fc2 sc0 ls0 ws0\">19.217<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1e3b ff1 fs6 fc2 sc0 ls0 ws0\">18.903<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e3c ff1 fs6 fc2 sc0 ls0 ws0\">Costo relativo alle prest<span class=\"_ _0\"></span>azioni di lavoro correlate (<span class=\"ff3\">service cost</span>)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e3c ff1 fs6 fc2 sc0 ls0 ws0\">962<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e3c ff1 fs6 fc2 sc0 ls0 ws0\">931<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e3d ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari (<span class=\"ff3\">interest cost</span>)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e3d ff1 fs6 fc2 sc0 ls0 ws0\">610<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e3d ff1 fs6 fc2 sc0 ls0 ws0\">594<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e3e ff1 fs6 fc2 sc0 ls0 ws0\">(Utile) perdita attuari<span class=\"_ _0\"></span>ale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e3e ff1 fs6 fc2 sc0 ls0 ws0\">(2.023)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e3e ff1 fs6 fc2 sc0 ls0 ws0\">32<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e3f ff1 fs6 fc2 sc0 ls0 ws0\">Indennit\u00e0 liquidate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e3f ff1 fs6 fc2 sc0 ls0 ws0\">(1.163)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1e3f ff1 fs6 fc2 sc0 ls0 ws0\">(1.243)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e40 ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e40 ff1 fs6 fc8 sc0 ls0 ws0\">17.603<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1e40 ff1 fs6 fc8 sc0 ls0 ws0\">19.217<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41e\">Il <span class=\"_ _3\"></span>trattamento <span class=\"_ _3\"></span>di fine <span class=\"_ _3\"></span>rapporto <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2025 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>attesta <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Euro 17.603 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>(Euro <span class=\"_ _3\"></span>19.21<span class=\"_ _0\"></span>7 <span class=\"_ _3\"></span>migliaia al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>31 dicembre </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs41f\">2024). La voce includ<span class=\"_ _0\"></span>e anche i benefici ai d<span class=\"_ _0\"></span>ipendenti di pertinen<span class=\"_ _0\"></span>za della controllata tedesca<span class=\"_ _0\"></span> assim<span class=\"_ _0\"></span>ilabili al TFR.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs420\">La determ<span class=\"_ _0\"></span>inazione <span class=\"_ _0\"></span>dell\u2019obbligazione <span class=\"_ _0\"></span>nei co<span class=\"_ _0\"></span>nfronti <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>dipenden<span class=\"_ _0\"></span>ti \u00e8 <span class=\"_ _0\"></span>stata <span class=\"_ _0\"></span>svolta <span class=\"_ _0\"></span>da un<span class=\"_ _0\"></span> attua<span class=\"_ _0\"></span>rio i<span class=\"_ _0\"></span>ndipendente <span class=\"_ _0\"></span>secondo <span class=\"_ _0\"></span>le </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs421\">seguenti fasi: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs422\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">proiezione del TFR gi\u00e0 maturat<span class=\"_ _0\"></span>o alla data di valutazione e<span class=\"_ _0\"></span> delle future quote che v<span class=\"_ _0\"></span>erranno maturate fino al<span class=\"_ _0\"></span>l\u2019istante </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs423\">aleatorio <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>risoluzione <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>r<span class=\"_ _0\"></span>apporto <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>lavor<span class=\"_ _0\"></span>o <span class=\"_ _15\"> </span>o <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>liquidazione <span class=\"_ _15\"> </span>par<span class=\"_ _0\"></span>ziale <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>somm<span class=\"_ _0\"></span>e <span class=\"_ _15\"> </span>maturate <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>titolo <span class=\"_ _15\"> </span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs424\">anticipazione del TFR;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs425\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">attualizzazione  alla <span class=\"_ _14\"> </span>data  di<span class=\"_ _3\"></span>  valutazione  dei <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>lussi  di <span class=\"_ _17\"> </span>cass<span class=\"_ _0\"></span>a  attesi <span class=\"_ _14\"> </span>che  verranno <span class=\"_ _17\"> </span>riconos<span class=\"_ _0\"></span>ciuti <span class=\"_ _14\"> </span>in  futuro  a<span class=\"_ _3\"></span>i  pro<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>ri </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs426\">dipendenti; </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs427\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">riproporzionamento <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _12\"></span>prestazioni <span class=\"_ _13\"></span>attualizzate <span class=\"_ _13\"></span>in <span class=\"_ _12\"></span>base <span class=\"_ _13\"></span>all\u2019anzianit\u00e0 <span class=\"_ _12\"></span>ma<span class=\"_ _0\"></span>turata <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>data <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>valutazione <span class=\"_ _13\"></span>rispetto </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs428\">all\u2019anzianit\u00e0 attesa all\u2019<span class=\"_ _0\"></span>istante aleato<span class=\"_ _0\"></span>rio di liquidazione <span class=\"_ _0\"></span>al dipendente. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs429\">Il <span class=\"_ _14\"> </span>modello  di  valutazione <span class=\"_ _14\"> </span>attua<span class=\"_ _0\"></span>riale  si <span class=\"_ _14\"> </span>fonda  sulle <span class=\"_ _14\"> </span>cosiddette<span class=\"_ _0\"></span>  b<span class=\"_ _3\"></span>asi  tecniche,  che <span class=\"_ _14\"> </span>costituiscon<span class=\"_ _0\"></span>o <span class=\"_ _14\"> </span>le  ipotesi  di <span class=\"_ _17\"> </span>n<span class=\"_ _0\"></span>atura </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs42a\">demografica ed economico-fi<span class=\"_ _0\"></span>nanziaria relat<span class=\"_ _0\"></span>ive ai parametri coinv<span class=\"_ _0\"></span>olti nel calcolo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs42b\">In sintesi, le principali ass<span class=\"_ _0\"></span>unzioni attuar<span class=\"_ _0\"></span>iali utilizzate nel calco<span class=\"_ _0\"></span>lo per le societ\u00e0 d<span class=\"_ _0\"></span>el Gruppo sono s<span class=\"_ _0\"></span>tate le seguenti: </div><div class=\"gs1b\"><table class=\"s w469 h272\" id=\"_2f8f63ac-a714-4fdf-8016-4ac0a18b8a2d\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1e41 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _16e\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x29b hb y1e42 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _16f\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td></td><td class=\"t m0 x396 hb y1e42 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x29b hb y1e43 ff3 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _13b\"> </span><span class=\"ff1 fc1d\">Itali<span class=\"_ _0\"></span>a<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x27d hb y1e43 ff1 fs6 fc1d sc0 ls0 ws0\">Germania<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e43 ff1 fs6 fc1d sc0 ls0 ws0\">Italia<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x361 hb y1e43 ff1 fs6 fc1d sc0 ls0 ws0\">Germania<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c x254 y1e45 w46a h223\"><div class=\"t m0 x238 hb y1a2c ff1 fs6 fc2 sc0 ls0 ws0\">Tasso annuo di attualizzazi<span class=\"_ _0\"></span>one</div><div class=\"t m0 x542 hf y1e44 ff1 fsa fc2 sc0 ls0 ws0\">(*)<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x539 hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">3,96%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x537 hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">4,18%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">3,38%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">3,16%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">Tasso annuo di inflazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x539 hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">2,00%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x28d hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">N/A<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">2,00%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x262 hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">N/A<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6d ff1 fs6 fc2 sc0 ls0 ws0\">Tasso annuo di incremento TFR<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x539 hb y1d6d ff1 fs6 fc2 sc0 ls0 ws0\">3,00%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x537 hb y1d6d ff1 fs6 fc2 sc0 ls0 ws0\">2,00%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1d6d ff1 fs6 fc2 sc0 ls0 ws0\">3,00%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d6d ff1 fs6 fc2 sc0 ls0 ws0\">2,00%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">Tasso annuo  incremento salariale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x539 hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2,30%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x537 hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2,00%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2,30%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2,00%<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs42d\">(*) Il tasso di attualizzazione utilizzato per la determinazion<span class=\"_ _3\"></span>e del valore attuale dell\u2019obbligazione del TFR Italia \u00e8 stato des<span class=\"_ _3\"></span>unto, coerentemente </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs42e\">con il p<span class=\"_ _3\"></span>ar. 83 <span class=\"_ _3\"></span>dello IAS <span class=\"_ _3\"></span>19, dall\u2019ind<span class=\"_ _3\"></span>ice Iboxx Cor<span class=\"_ _3\"></span>porate AA <span class=\"_ _3\"></span>con duration <span class=\"_ _3\"></span>10+ ri<span class=\"_ _3\"></span>levato alla dat<span class=\"_ _3\"></span>a della v<span class=\"_ _3\"></span>alutazione. A <span class=\"_ _3\"></span>tal fin<span class=\"_ _3\"></span>e si \u00e8 <span class=\"_ _3\"></span>scelto il <span class=\"_ _3\"></span>rendimento<span class=\"_ _3\"></span> </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs42f\">avente durata comparabile al<span class=\"_ _3\"></span>la duration del collettivo di lavoratori o<span class=\"_ _3\"></span>ggetto della valutazione<span class=\"_ _3\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs430\">Le ipotesi relative alla mort<span class=\"_ _0\"></span>alit\u00e0 <span class=\"_ _0\"></span>attesa si basano su st<span class=\"_ _0\"></span>atistiche pubblicate <span class=\"_ _0\"></span>relative ai tassi di mo<span class=\"_ _0\"></span>rtalit\u00e0. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs431\">La seguente <span class=\"_ _0\"></span>tabella riep<span class=\"_ _0\"></span>iloga l\u2019anal<span class=\"_ _0\"></span>isi di <span class=\"_ _0\"></span>sensitivit\u00e0 per <span class=\"_ _0\"></span>ciascuna <span class=\"_ _0\"></span>ipotesi att<span class=\"_ _0\"></span>uariale, fin<span class=\"_ _0\"></span>anziaria e<span class=\"_ _0\"></span> demografica <span class=\"_ _0\"></span>relative <span class=\"_ _0\"></span>alle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs432\">sole societ\u00e0 italiane <span class=\"_ _3\"></span>del Gruppo, mostrando gli effetti <span class=\"_ _3\"></span>(in valore assoluto) che <span class=\"_ _3\"></span>ci sarebbero stati <span class=\"_ _3\"></span>a seguito dell<span class=\"_ _3\"></span>e variazioni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs433\">delle ipotesi attuariali ra<span class=\"_ _0\"></span>gionevolme<span class=\"_ _0\"></span>nte possibili al 31 dicembre <span class=\"_ _0\"></span>2025 e 2024:<span class=\"_ _0\"></span> </div><div class=\"gs434\"><table class=\"s w46b h273\" id=\"_968a06cd-ded7-40f9-9ddc-47d61af57bc3\"><tr><td></td><td></td><td class=\"t m0 x3a2 hb y1e46 ff1 fs6 fc1d sc0 ls0 ws0\">Tasso annuo di </td><td></td><td class=\"t m0 x543 hb y1e46 ff1 fs6 fc1d sc0 ls0 ws0\">Tasso annuo di </td><td class=\"t m0 x311 hb y1e46 ff1 fs6 fc1d sc0 ls0 ws0\">Tasso annuo di turn </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x3a2 h7 y1e47 ff1 fs6 fc1d sc0 ls0 ws0\">attualizzazione<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td class=\"t m0 x530 h7 y1e47 ff1 fs6 fc1d sc0 ls0 ws0\">inflazione<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x220 h7 y1e47 ff1 fs6 fc1d sc0 ls0 ws0\">over<span class=\"ff2 fs4 fc2\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x21c hb y1e48 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _170\"> </span><span class=\"fc1d\">0,25%<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x429 hb y1e48 ff1 fs6 fc1d sc0 ls0 ws0\">-0,25%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1e48 ff1 fs6 fc1d sc0 ls0 ws0\">0,25%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1e48 ff1 fs6 fc1d sc0 ls0 ws0\">-0,25%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1e48 ff1 fs6 fc1d sc0 ls0 ws0\">1,00%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1e48 ff1 fs6 fc1d sc0 ls0 ws0\">-1,00%</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c h1a y1e49 ff3 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _171\"> </span>(In migliaia di Euro)<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x254 y1e4a w46c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Benefici ai dipendenti (TFR) al 31 Dic<span class=\"_ _0\"></span>embre 2025 (*)</div></td><td class=\"c n x545 y1e4a w338 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(82)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x546 y1e4a w34e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">87<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x547 y1e4a w456 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">65<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x548 y1e4a w46d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(63)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x549 y1e4a w348 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">30<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x54a y1e4a w316 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(32)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dcb w46c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Benefici ai dipendenti (TFR) al 31 Dic<span class=\"_ _0\"></span>embre 2024 (*)</div></td><td class=\"c n x545 y1dcb w442 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(86)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x54b y1dcb w441 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">88<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x54c y1dcb w318 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">67<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x54d y1dcb w33f h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(67)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x54e y1dcb w44d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">15<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x54f y1dcb w33f h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(18)<span class=\"_ _1c4\"> </span></div></td></tr></table></div><div class=\"t m0 h2 ff3 fs7 fc0 sc0 ls0 ws0 gs435\">(*) L\u2019analisi di sensitivit\u00e0 sull<span class=\"_ _3\"></span>e ipotesi attuariali si riferisce al trattam<span class=\"_ _3\"></span>ento di fine rapporto relativ<span class=\"_ _3\"></span>o alle societ\u00e0 di diritto italiano.<span class=\"_ _3\"></span><span class=\"ff1 fs0\"> </span></div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs436\">Piani pensione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs437\">La <span class=\"_ _3\"></span>voce \u201c<span class=\"_ _3\"></span>piani <span class=\"_ _3\"></span>pensione\u201d comprende <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>obbligazioni <span class=\"_ _3\"></span>delle <span class=\"_ _3\"></span>societ\u00e0 del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>operanti <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>negli Stati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs438\">Uniti, in Giappone e <span class=\"_ _0\"></span>in India. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs439\">I <span class=\"_ _17\"> </span>piani <span class=\"_ _13\"></span>pensi<span class=\"_ _0\"></span>one <span class=\"_ _17\"> </span>esistenti <span class=\"_ _17\"> </span>prevedono, <span class=\"_ _17\"> </span>generalmente, <span class=\"_ _17\"> </span>il <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>ersament<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>dei <span class=\"_ _17\"> </span>contribut<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>un <span class=\"_ _13\"> </span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _17\"> </span>separato <span class=\"_ _17\"> </span>(trust) <span class=\"_ _17\"> </span>che </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43a\">amministra in modo ind<span class=\"_ _0\"></span>ipendente le attiv<span class=\"_ _0\"></span>it\u00e0 a servizio de<span class=\"_ _0\"></span>l piano. I f<span class=\"_ _0\"></span>ondi prevedono una co<span class=\"_ _0\"></span>ntribuzione fissa da p<span class=\"_ _0\"></span>arte dei </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43b\">dipendenti <span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>contribuzione <span class=\"_ _3\"></span>variabile <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>atore <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>lavoro <span class=\"_ _3\"></span>necessaria, <span class=\"_ _3\"></span>almeno, <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>so<span class=\"_ _0\"></span>ddisfare <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>requisiti <span class=\"_ _3\"></span>minimi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43c\">(funding <span class=\"_ _11\"></span>requirement) <span class=\"_ _11\"></span>previsti <span class=\"_ _11\"></span>dalla <span class=\"_ _11\"></span>legge <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>dai <span class=\"_ _11\"></span>regolamenti <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>singoli <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>esi. <span class=\"_ _0\"></span>Ne<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _11\"></span>in <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>fondi <span class=\"_ _11\"></span>siano <span class=\"_ _0\"></span>overfunded<span class=\"_ _0\"></span>, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43d\">presentino <span class=\"_ _12\"></span>cio\u00e8 <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>rplus <span class=\"_ _12\"></span>rispetto <span class=\"_ _12\"></span>ai <span class=\"_ _11\"></span>requis<span class=\"_ _0\"></span>iti <span class=\"_ _12\"></span>richiesti <span class=\"_ _12\"></span>dalla <span class=\"_ _12\"></span>legge, <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>Gruppo <span class=\"_ _11\"></span>int<span class=\"_ _0\"></span>eress<span class=\"_ _0\"></span>ate <span class=\"_ _12\"></span>possono <span class=\"_ _12\"></span>essere </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43e\">autorizzate a non contr<span class=\"_ _0\"></span>ibuire fino a quando t<span class=\"_ _0\"></span>ale condizione \u00e8 m<span class=\"_ _0\"></span>antenuta. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs43f\">La strategia <span class=\"_ _3\"></span>di amministrazione delle attivit\u00e0 a servizio del piano dipende <span class=\"_ _3\"></span>dalle caratteristiche del piano e dal<span class=\"_ _3\"></span>la scadenza </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs440\">delle <span class=\"_ _0\"></span>obbligazioni; <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipicamente <span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>piani <span class=\"_ _0\"></span>pensione <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>scadenza <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lungo <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziati <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _0\"></span>investiment<span class=\"_ _0\"></span>i in<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs441\">titoli azionari; que<span class=\"_ _0\"></span>lli aventi scad<span class=\"_ _0\"></span>enza nel me<span class=\"_ _0\"></span>dio - breve termine<span class=\"_ _0\"></span>, sono f<span class=\"_ _0\"></span>inanziati mediante i<span class=\"_ _0\"></span>nvestimenti in tit<span class=\"_ _0\"></span>oli a reddito<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs442\">fisso.   </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs443\">In sintesi, le principali ass<span class=\"_ _0\"></span>unzioni attuar<span class=\"_ _0\"></span>iali utilizzate nel calco<span class=\"_ _0\"></span>lo per le societ\u00e0 d<span class=\"_ _0\"></span>el Gruppo sono s<span class=\"_ _0\"></span>tate le seguenti: </div><div class=\"gs1b\"><table class=\"s w46e h274\" id=\"_de2bfae6-8c2e-4e26-96ab-86e8868f8986\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1e4b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _173\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x550 hb y1e4c ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _174\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td class=\"t m0 x3ad hb y1e4c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td><td></td></tr><tr><td></td><td class=\"t m0 x550 hb y1e4d ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _b0\"> </span><span class=\"fc1d\">USA<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x551 hb y1e4d ff1 fs6 fc1d sc0 ls0 ws0\">India<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x552 hb y1e4d ff1 fs6 fc1d sc0 ls0 ws0\">Japan<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23b hb y1e4d ff1 fs6 fc1d sc0 ls0 ws0\">USA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x252 hb y1e4d ff1 fs6 fc1d sc0 ls0 ws0\">India<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38c hb y1e4d ff1 fs6 fc1d sc0 ls0 ws0\">Japan<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e4e ff1 fs6 fc2 sc0 ls0 ws0\">Tasso annuo di attualizzazi<span class=\"_ _0\"></span>one<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x553 hb y1e4e ff1 fs6 fc2 sc0 ls0 ws0\">5,30%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30d hb y1e4e ff1 fs6 fc2 sc0 ls0 ws0\">6,76%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x421 hb y1e4e ff1 fs6 fc2 sc0 ls0 ws0\">2,50%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x372 hb y1e4e ff1 fs6 fc2 sc0 ls0 ws0\">5,50%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x554 hb y1e4e ff1 fs6 fc2 sc0 ls0 ws0\">6,94%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38c hb y1e4e ff1 fs6 fc2 sc0 ls0 ws0\">1,50%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e4f ff1 fs6 fc2 sc0 ls0 ws0\">Tasso annuo incremento salariale<span class=\"_ _1c4\"> </span></td><td class=\"c n x555 y1e50 w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x556 y1e50 w46f h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">8,00%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x557 y1e50 w3ff h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">0,00%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x558 y1e50 w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x559 y1e50 w400 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">8,00%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x55a y1e50 w402 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">0,00%<span class=\"_ _1c4\"> </span></div></td></tr></table></div>La movimentazione de<span class=\"_ _0\"></span>i fondi pensione \u00e8 riepi<span class=\"_ _0\"></span>logata in sintesi ne<span class=\"_ _0\"></span>lla tabella seguente:<table class=\"s w3be h275\" id=\"_2a353fb5-1292-4965-9ac2-51fc86eaf406\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1e51 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span><span class=\"ff2 fs4\"> </span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1e52 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e52 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1e53 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1e54 ff1 fs6 fc2 sc0 ls0 ws0\">Fondo iniziale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e54 ff1 fs6 fc2 sc0 ls0 ws0\">16.472<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e54 ff1 fs6 fc2 sc0 ls0 ws0\">17.287<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e55 ff1 fs6 fc2 sc0 ls0 ws0\">Costo relativo alle prest<span class=\"_ _0\"></span>azioni di lavoro corrente (<span class=\"ff3\">service cost</span>)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e55 ff1 fs6 fc2 sc0 ls0 ws0\">2.305<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e55 ff1 fs6 fc2 sc0 ls0 ws0\">1.494<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e56 ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari (<span class=\"ff3\">interest cost</span>)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e56 ff1 fs6 fc2 sc0 ls0 ws0\">185<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e56 ff1 fs6 fc2 sc0 ls0 ws0\">161<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e57 ff1 fs6 fc2 sc0 ls0 ws0\">Indennit\u00e0 liquidate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e57 ff1 fs6 fc2 sc0 ls0 ws0\">(1.652)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e57 ff1 fs6 fc2 sc0 ls0 ws0\">(2.113)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e58 ff1 fs6 fc2 sc0 ls0 ws0\">(Utile) perdita attuari<span class=\"_ _0\"></span>ale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1e58 ff1 fs6 fc2 sc0 ls0 ws0\">(746)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e58 ff1 fs6 fc2 sc0 ls0 ws0\">(619)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e59 ff1 fs6 fc2 sc0 ls0 ws0\">Differenze di conver<span class=\"_ _0\"></span>sione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e59 ff1 fs6 fc2 sc0 ls0 ws0\">(1.581)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e59 ff1 fs6 fc2 sc0 ls0 ws0\">(199)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e5a ff1 fs6 fc2 sc0 ls0 ws0\">Fondo finale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e5a ff1 fs6 fc8 sc0 ls0 ws0\">14.522<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e5a ff1 fs6 fc8 sc0 ls0 ws0\">16.472<span class=\"_ _1c4\"> </span></td></tr></table>Il <span class=\"_ _11\"></span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _12\"></span>piani <span class=\"_ _12\"></span>pensio<span class=\"_ _0\"></span>ne, <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>attesta <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>14.522 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>16.472<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>icembre 2024). La movimentazione de<span class=\"_ _0\"></span>lle attivit\u00e0 a servizio del p<span class=\"_ _0\"></span>iano \u00e8 di seguit<span class=\"_ _0\"></span>o dettagliata: <table class=\"s w470 h276\" id=\"_cf793a06-6f24-4182-ae75-36b839684a8b\"><tr><td></td><td></td><td></td><td class=\"t m0 x247 hb y1e5b ff1 fs6 fc1d sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td class=\"c n x267 y1e5c w3bf h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x55b y1e5c w471 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2<span class=\"_ _0\"></span>024<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x4ab h1a y1e5d ff3 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h1a y1e5e ff3 fs6 fc2 sc0 ls0 ws0\">Fair value iniziale delle<span class=\"_ _0\"></span> attivit\u00e0 al servizio del piano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e5e ff1 fs6 fc2 sc0 ls0 ws0\">9.754<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1e5e ff1 fs6 fc2 sc0 ls0 ws0\">14.433<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e5f ff1 fs6 fc2 sc0 ls0 ws0\">Contributi versati nel pi<span class=\"_ _0\"></span>ano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e5f ff1 fs6 fc2 sc0 ls0 ws0\">204<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e5f ff1 fs6 fc2 sc0 ls0 ws0\">146<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e60 ff1 fs6 fc2 sc0 ls0 ws0\">Benefici erogati dal pi<span class=\"_ _0\"></span>ano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1e60 ff1 fs6 fc2 sc0 ls0 ws0\">(824)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e60 ff1 fs6 fc2 sc0 ls0 ws0\">(243)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e61 ff1 fs6 fc2 sc0 ls0 ws0\">Rendimento atteso delle atti<span class=\"_ _0\"></span>vit\u00e0 a servizio del piano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e61 ff1 fs6 fc2 sc0 ls0 ws0\">17<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e61 ff1 fs6 fc2 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e62 ff1 fs6 fc2 sc0 ls0 ws0\">Rettifiche delle attivit\u00e0 al se<span class=\"_ _0\"></span>rvizio del piano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1e62 ff1 fs6 fc2 sc0 ls0 ws0\">(744)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1e62 ff1 fs6 fc2 sc0 ls0 ws0\">(3.985)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e63 ff1 fs6 fc2 sc0 ls0 ws0\">Differenze di conver<span class=\"_ _0\"></span>sione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e63 ff1 fs6 fc2 sc0 ls0 ws0\">(1.004)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e63 ff1 fs6 fc2 sc0 ls0 ws0\">(615)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e64 ff1 fs6 fc2 sc0 ls0 ws0\">Fair value final<span class=\"_ _0\"></span>e delle attivit\u00e0 al servizio del piano<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e64 ff1 fs6 fc8 sc0 ls0 ws0\">7.403<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1e64 ff1 fs6 fc8 sc0 ls0 ws0\">9.754<span class=\"_ _1c4\"> </span></td></tr></table>I principali rischi a cu<span class=\"_ _0\"></span>i il Gruppo \u00e8 espost<span class=\"_ _0\"></span>o in relazione ai fond<span class=\"_ _0\"></span>i pensione sono di se<span class=\"_ _0\"></span>guito dettagliat<span class=\"_ _0\"></span>i: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">volatilit\u00e0 delle attivit\u00e0 <span class=\"_ _0\"></span>a servizio <span class=\"_ _0\"></span>dei piani: per arr<span class=\"_ _0\"></span>ivare a bilancia<span class=\"_ _0\"></span>re le pass<span class=\"_ _0\"></span>ivit\u00e0, la strategia di <span class=\"_ _0\"></span>investime<span class=\"_ _0\"></span>nto non pu\u00f2 </span></span>limitare i<span class=\"_ _3\"></span>l proprio <span class=\"_ _3\"></span>orizzonte esclusivamente ad <span class=\"_ _3\"></span>asset risk-free. <span class=\"_ _3\"></span>Ci\u00f2 i<span class=\"_ _3\"></span>mplica che <span class=\"_ _3\"></span>alcuni i<span class=\"_ _3\"></span>nvestiment<span class=\"_ _0\"></span>i, come <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>esempio azioni quotate<span class=\"_ _0\"></span>, present<span class=\"_ _0\"></span>ino un\u2019alta <span class=\"_ _0\"></span>volatilit\u00e0 <span class=\"_ _0\"></span>nel br<span class=\"_ _0\"></span>eve periodo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>che ques<span class=\"_ _0\"></span>to esponga <span class=\"_ _0\"></span>i piani <span class=\"_ _0\"></span>a r<span class=\"_ _0\"></span>ischi di <span class=\"_ _0\"></span>riduzione del<span class=\"_ _0\"></span> valore <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>attivit\u00e0 <span class=\"_ _12\"></span>ne<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>breve <span class=\"_ _12\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>conseguenza <span class=\"_ _12\"></span>ad <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>aume<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>sbilanci. <span class=\"_ _12\"></span>Quest<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>rischio <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>tuttavia mitigato <span class=\"_ _13\"></span>dalla <span class=\"_ _13\"></span>divers<span class=\"_ _0\"></span>ificazione <span class=\"_ _13\"> </span>degli <span class=\"_ _17\"> </span>investimenti <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>numerose <span class=\"_ _17\"> </span>classi <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>investimento, <span class=\"_ _13\"></span>tramite<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>diversi <span class=\"_ _13\"></span>investment manager, <span class=\"_ _0\"></span>diversi <span class=\"_ _11\"></span>stili <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nvestimento <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>esposizioni <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>molt<span class=\"_ _0\"></span>eplici <span class=\"_ _0\"></span>fattori <span class=\"_ _11\"></span>non <span class=\"_ _0\"></span>perfettamente<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>correlati <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>lor<span class=\"_ _0\"></span>o. Inoltre, <span class=\"_ _13\"></span>gli <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>nvestimenti <span class=\"_ _13\"></span>sono <span class=\"_ _13\"> </span>c<span class=\"_ _0\"></span>ontinuamente <span class=\"_ _13\"></span>rivisti <span class=\"_ _13\"></span>alla <span class=\"_ _13\"> </span>luce <span class=\"_ _13\"> </span>delle <span class=\"_ _13\"></span>condizion<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>mercato, <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>aggiustamenti <span class=\"_ _13\"></span>per mantenere il rischio co<span class=\"_ _0\"></span>mplessivo a livelli adegu<span class=\"_ _0\"></span>ati; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">variazioni <span class=\"_ _11\"></span>nei <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ndimenti <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>obbligazioni <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>ll\u2019inflazione <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>esa: <span class=\"_ _11\"></span>aspettative <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>rend<span class=\"_ _0\"></span>imenti <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>obbligazioni <span class=\"_ _11\"></span>in </span></span>diminuzione e/o di crescita dell\u2019in<span class=\"_ _0\"></span>flazione portano ad un increm<span class=\"_ _0\"></span>ento del valore delle passivit\u00e0. I piani riducono tale rischio mediante investiment<span class=\"_ _0\"></span>i in attivit\u00e0 \u201cl<span class=\"_ _0\"></span>iability hedging\u201d;<span class=\"_ _1c4\"> </span>aspettativa di vita: l<span class=\"_ _0\"></span>\u2019aumento dell\u2019aspettativa <span class=\"_ _0\"></span>di vita compo<span class=\"_ _0\"></span>rta un incremento de<span class=\"_ _0\"></span>l valore delle passi<span class=\"_ _0\"></span>vit\u00e0 del piano.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "La <span class=\"_ _11\"></span>tabella <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>gue <span class=\"_ _11\"></span>riporta <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>numero <span class=\"_ _12\"></span>medio <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>dipendenti <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>Gruppo <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>gli <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sercizi <span class=\"_ _12\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _11\"></span>2025 <span class=\"_ _12\"></span>e<span class=\"_ _1c4\"> </span> 2024. <table class=\"s w3be h24a\" id=\"_71443b47-8f92-415c-837b-2588d5cd805e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c31 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c32 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c32 ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c33 ff1 fs6 fc2 sc2 ls0 ws0\">Numero medio dei d<span class=\"_ _0\"></span>ipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.066<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c33 ff1 fs6 fc8 sc4 ls0 ws0\">2.047<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs354\">9. Costi per servizi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs355\">La <span class=\"_ _11\"></span>tabel<span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>prospetto <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>dettaglio <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>costi <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>servizi <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _11\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025 <span class=\"_ _11\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs356\">2024. </div><div class=\"gs357\"><table class=\"s w3be h24b\" id=\"_d69e601d-35f6-4323-9c72-ae8277fbc69c\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c34 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td></td><td></td><td class=\"c n x383 y1c35 w3bf h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x384 y1c35 w3c0 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2024</div></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x21c hb y1c36 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c37 ff1 fs6 fc2 sc0 ls0 ws0\">Lavorazioni esterne<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c37 ff1 fs6 fc2 sc2 ls0 ws0\">60.892<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c37 ff1 fs6 fc2 sc0 ls0 ws0\">66.880<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c38 ff1 fs6 fc2 sc2 ls0 ws0\">Consulenze:<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c39 ff1 fs6 fc2 sc0 ls0 ws0\">- Produzione e assiste<span class=\"_ _0\"></span>nza tecnica<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c39 ff1 fs6 fc2 sc2 ls0 ws0\">15.916<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c39 ff1 fs6 fc2 sc0 ls0 ws0\">21.216<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c3a ff1 fs6 fc2 sc0 ls0 ws0\">- Commerciale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c3a ff1 fs6 fc2 sc2 ls0 ws0\">233<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c3a ff1 fs6 fc2 sc0 ls0 ws0\">154<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c3b ff1 fs6 fc2 sc0 ls0 ws0\">- Legali, fiscali, amministrat<span class=\"_ _0\"></span>ive e ICT<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3b ff1 fs6 fc2 sc2 ls0 ws0\">17.518<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3b ff1 fs6 fc2 sc0 ls0 ws0\">16.024<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c3c ff1 fs6 fc2 sc0 ls0 ws0\">- M&amp;A and Business development<span class=\"_ _1c4\"> </span></td><td></td><td></td><td class=\"t m0 x298 hb y1c3c ff1 fs6 fc2 sc2 ls0 ws0\">77<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c3c ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c3d ff1 fs6 fc2 sc0 ls0 ws0\">Costi di manutenzione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3d ff1 fs6 fc2 sc2 ls0 ws0\">21.474<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3d ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">20.603<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c3e ff1 fs6 fc2 sc0 ls0 ws0\">Trasporti e altri oneri acce<span class=\"_ _0\"></span>ssori su acquisti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3e ff1 fs6 fc2 sc2 ls0 ws0\">14.868<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3e ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">11.769<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c3f ff1 fs6 fc2 sc0 ls0 ws0\">Utenze/Telefonia<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c3f ff1 fs6 fc2 sc2 ls0 ws0\">10.518<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c3f ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">10.844<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c40 ff1 fs6 fc2 sc0 ls0 ws0\">Spese viaggio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c40 ff1 fs6 fc2 sc2 ls0 ws0\">9.655<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c40 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">10.139<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c41 ff1 fs6 fc2 sc0 ls0 ws0\">Assicurazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c41 ff1 fs6 fc2 sc2 ls0 ws0\">4.100<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c41 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">4.368<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c42 ff1 fs6 fc2 sc0 ls0 ws0\">Smaltimento rifiuti, pulizia uffici<span class=\"_ _0\"></span> e vigilanza<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c42 ff1 fs6 fc2 sc2 ls0 ws0\">4.372<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c42 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">4.065<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c43 ff1 fs6 fc2 sc0 ls0 ws0\">Commissioni e royaltie<span class=\"_ _0\"></span>s passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c43 ff1 fs6 fc2 sc2 ls0 ws0\">4.541<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c43 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">5.451<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c44 ff1 fs6 fc2 sc0 ls0 ws0\">Affitti passivi e<span class=\"_ _0\"></span> altre locazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c44 ff1 fs6 fc2 sc2 ls0 ws0\">2.682<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c44 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">2.656<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c45 ff1 fs6 fc2 sc0 ls0 ws0\">Mensa, formazione e altre spese del pe<span class=\"_ _0\"></span>rsonale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c45 ff1 fs6 fc2 sc2 ls0 ws0\">4.405<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c45 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">4.145<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c46 ff1 fs6 fc2 sc0 ls0 ws0\">Costi di ricerca<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c46 ff1 fs6 fc2 sc2 ls0 ws0\">1.267<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c46 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.936<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c47 ff1 fs6 fc2 sc0 ls0 ws0\">Spese per brevetti e<span class=\"_ _0\"></span> marchi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c47 ff1 fs6 fc2 sc2 ls0 ws0\">1.052<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c47 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.145<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c48 ff1 fs6 fc2 sc0 ls0 ws0\">Spese promozionali, pubblicit\u00e0 e marketin<span class=\"_ _0\"></span>g<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c48 ff1 fs6 fc2 sc2 ls0 ws0\">1.168<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c48 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.168<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c49 ff1 fs6 fc2 sc0 ls0 ws0\">Compensi al Consiglio di<span class=\"_ _0\"></span> amministrazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c49 ff1 fs6 fc2 sc2 ls0 ws0\">1.277<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c49 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">1.281<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c4a ff1 fs6 fc2 sc0 ls0 ws0\">Emolumenti Colle<span class=\"_ _0\"></span>gio Sindacale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c4a ff1 fs6 fc2 sc2 ls0 ws0\">138<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1c4a ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">125<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c4b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td></td><td></td><td class=\"t m0 x274 hb y1c4b ff1 fs6 fc2 sc2 ls0 ws0\">176.153<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1c4b ff1 fs6 fc2 sc2 ls0 ws0\">183.969<span class=\"_ _1c4\"> </span></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "10. <span class=\"_ _8b\"> </span>Altr<span class=\"_ _0\"></span>i costi operativi La tabella <span class=\"_ _0\"></span>che se<span class=\"_ _0\"></span>gue <span class=\"_ _0\"></span>riporta il<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>ospetto di <span class=\"_ _0\"></span>dettaglio <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>altri <span class=\"_ _0\"></span>costi <span class=\"_ _0\"></span>operativi <span class=\"_ _0\"></span>per g<span class=\"_ _0\"></span>li eserc<span class=\"_ _0\"></span>izi chi<span class=\"_ _0\"></span>usi al 31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dicembre 2<span class=\"_ _0\"></span>025 e 2024: <table class=\"s w3c1 h24c\" id=\"_c107263f-7dac-4f18-99af-23ed49530a96\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1c4c ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _148\"> </span><span class=\"fc1d\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre</span><span class=\"ff2 fs4\"> </span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1c4d ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _cc\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x385 hb y1c4d ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1c4e ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _149\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c4f ff1 fs6 fc2 sc0 ls0 ws0\">Imposte indirett<span class=\"_ _0\"></span>e e tasse<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c4f ff1 fs6 fc2 sc2 ls0 ws0\">6.468<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c4f ff1 fs6 fc2 sc0 ls0 ws0\">7.619<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c50 ff1 fs6 fc2 sc0 ls0 ws0\">Minusvalenze su vendite att<span class=\"_ _0\"></span>ivit\u00e0 immobilizzate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1c50 ff1 fs6 fc2 sc2 ls0 ws0\">921<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1c50 ff1 fs6 fc2 sc0 ls0 ws0\">575<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c51 ff1 fs6 fc2 sc0 ls0 ws0\">Perdite su crediti (non cope<span class=\"_ _0\"></span>rte da utilizzi del fondo svalutazione cr<span class=\"_ _0\"></span>editi)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1c51 ff1 fs6 fc2 sc2 ls0 ws0\">685<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x220 hb y1c51 ff1 fs6 fc2 sc0 ls0 ws0\">125<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c52 ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c52 ff1 fs6 fc2 sc2 ls0 ws0\">1.866<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c52 ff1 fs6 fc2 sc0 ls0 ws0\">3.542<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">9.940<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c53 ff1 fs6 fc2 sc2 ls0 ws0\">11.861<span class=\"_ _1c4\"> </span></td></tr></table>Gli altri costi operat<span class=\"_ _0\"></span>ivi si attestano a Eu<span class=\"_ _0\"></span>ro 9.940 migliaia nel 2<span class=\"_ _0\"></span>025 (<span class=\"_ _0\"></span>Euro 11.861 migliaia nel 202<span class=\"_ _0\"></span>4).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs360\">11. <span class=\"_ _8b\"> </span>(S<span class=\"_ _0\"></span>valutazioni<span class=\"_ _0\"></span>)/rivalutazioni di attivit\u00e0 non correnti e accantona<span class=\"_ _0\"></span>menti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs361\">La <span class=\"_ _13\"></span>tabella <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>se<span class=\"_ _0\"></span>gue <span class=\"_ _13\"></span>riporta <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>prospetto <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>ttaglio <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ce <span class=\"_ _13\"></span>(svalutazioni)/r<span class=\"_ _0\"></span>ivalutazioni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>non <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrenti <span class=\"_ _13\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs362\">accantonamenti per gli e<span class=\"_ _0\"></span>sercizi chiusi al 31 dice<span class=\"_ _0\"></span>mbre 2025 e 2024:<span class=\"_ _0\"></span> </div><div class=\"gs32d\"><table class=\"s w3be h24d\" id=\"_ce51a50b-3db8-4aa8-8f1f-800bfedc8cfa\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c54 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c55 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c55 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x21c hb y1c56 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c57 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti netti a fondi rischi e oneri<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c57 ff1 fs6 fc8 sc4 ls0 ws0\">10.838<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c57 ff1 fs6 fc8 sc0 ls0 ws0\">8.509<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c58 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti/(Rilasci) al fondo svaluta<span class=\"_ _0\"></span>zione crediti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c58 ff1 fs6 fc8 sc4 ls0 ws0\">4.907<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c58 ff1 fs6 fc8 sc0 ls0 ws0\">(209)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c n x254 y1c59 w3c2 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Svalutazione/(Riprist<span class=\"_ _0\"></span>ini) di Attivit\u00e0 immateriali - Immobili<span class=\"_ _0\"></span>, Impianti e Macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x387 y1c59 w317 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc4 ls0 ws0\">(291)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x388 y1c59 w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">940<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1c5a ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5a ff1 fs6 fc8 sc4 ls0 ws0\">15.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c5a ff1 fs6 fc8 sc4 ls0 ws0\">9.240<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs363\">Gli <span class=\"_ _12\"></span>Accantonamenti <span class=\"_ _12\"></span>netti <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>fon<span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>rischi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>oneri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _12\"></span>chiuso<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>10.838 <span class=\"_ _12\"></span>miglia<span class=\"_ _0\"></span>ia) <span class=\"_ _12\"></span>sono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs364\">quasi interamente relativ<span class=\"_ _0\"></span>i al fondo rischi per gara<span class=\"_ _0\"></span>nzie contrattu<span class=\"_ _0\"></span>ali. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs66\">Si <span class=\"_ _11\"></span>ritiene <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>commerciali, <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>relativi <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _11\"></span>sv<span class=\"_ _0\"></span>alutazione, <span class=\"_ _12\"></span>approssimi <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>loro <span class=\"_ _12\"></span><span class=\"ff3\">fair </span></div><div class=\"t m0 h2 ff3 fs0 fc0 sc0 ls0 ws0 gs67\">value.<span class=\"ff1\"> Di seguito si f<span class=\"_ _0\"></span>ornisce la movimentazio<span class=\"_ _0\"></span>ne del fondo sv<span class=\"_ _0\"></span>alutazione crediti:<span class=\"_ _1c4\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 hb ff1 fs6 fc20 sc9 ls0 ws0 gs3ce\"> <span class=\"_ _166\"> </span><span class=\"fc1d sc0\">Al 31 Dicembre</span></div><div class=\"gs3cf\"><table class=\"s w461 h269\" id=\"_1df2f156-da56-4d27-bc4b-fefbb6f6f613\"><tr><td></td><td class=\"t m0 x53c hb y1e03 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _169\"> </span><span class=\"fc1d sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x385 hb y1e03 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x53c hb y1e04 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1e05 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e06 ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1e06 ff1 fs6 fc8 sc4 ls0 ws0\">5.295<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x262 hb y1e06 ff1 fs6 fc8 sc0 ls0 ws0\">6.413<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e07 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti del peri<span class=\"_ _0\"></span>odo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1e07 ff1 fs6 fc2 sc2 ls0 ws0\">5.216<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e07 ff1 fs6 fc8 sc0 ls0 ws0\">525<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e08 ff1 fs6 fc2 sc0 ls0 ws0\">Utilizzi e<span class=\"_ _0\"></span> rilasci del periodo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4b1 hb y1e08 ff1 fs6 fc2 sc2 ls0 ws0\">(1.559)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e08 ff1 fs6 fc8 sc0 ls0 ws0\">(1.774)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e09 ff1 fs6 fc2 sc0 ls0 ws0\">Differenze di conver<span class=\"_ _0\"></span>sione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 hb y1e09 ff1 fs6 fc2 sc2 ls0 ws0\">(340)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e09 ff1 fs6 fc8 sc0 ls0 ws0\">131<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e0a ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 dicembre  2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1e0a ff1 fs6 fc8 sc4 ls0 ws0\">8.612<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x262 hb y1e0a ff1 fs6 fc8 sc0 ls0 ws0\">5.295<span class=\"_ _1c4\"> </span></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "11. <span class=\"_ _8b\"> </span>(S<span class=\"_ _0\"></span>valutazioni<span class=\"_ _0\"></span>)/rivalutazioni di attivit\u00e0 non correnti e accantona<span class=\"_ _0\"></span>menti La <span class=\"_ _13\"></span>tabella <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>se<span class=\"_ _0\"></span>gue <span class=\"_ _13\"></span>riporta <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>prospetto <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>ttaglio <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ce <span class=\"_ _13\"></span>(svalutazioni)/r<span class=\"_ _0\"></span>ivalutazioni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>non <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrenti <span class=\"_ _13\"></span>e accantonamenti per gli e<span class=\"_ _0\"></span>sercizi chiusi al 31 dice<span class=\"_ _0\"></span>mbre 2025 e 2024:<span class=\"_ _0\"></span> <table class=\"s w3be h24d\" id=\"_ce51a50b-3db8-4aa8-8f1f-800bfedc8cfa\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c54 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c55 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c55 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x21c hb y1c56 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c57 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti netti a fondi rischi e oneri<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c57 ff1 fs6 fc8 sc4 ls0 ws0\">10.838<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c57 ff1 fs6 fc8 sc0 ls0 ws0\">8.509<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c58 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti/(Rilasci) al fondo svaluta<span class=\"_ _0\"></span>zione crediti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c58 ff1 fs6 fc8 sc4 ls0 ws0\">4.907<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c58 ff1 fs6 fc8 sc0 ls0 ws0\">(209)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c n x254 y1c59 w3c2 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Svalutazione/(Riprist<span class=\"_ _0\"></span>ini) di Attivit\u00e0 immateriali - Immobili<span class=\"_ _0\"></span>, Impianti e Macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x387 y1c59 w317 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc4 ls0 ws0\">(291)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x388 y1c59 w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">940<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1c5a ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5a ff1 fs6 fc8 sc4 ls0 ws0\">15.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c5a ff1 fs6 fc8 sc4 ls0 ws0\">9.240<span class=\"_ _1c4\"> </span></td></tr></table>Gli <span class=\"_ _12\"></span>Accantonamenti <span class=\"_ _12\"></span>netti <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>fon<span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>rischi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>oneri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _12\"></span>chiuso<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>10.838 <span class=\"_ _12\"></span>miglia<span class=\"_ _0\"></span>ia) <span class=\"_ _12\"></span>sono quasi interamente relativ<span class=\"_ _0\"></span>i al fondo rischi per gara<span class=\"_ _0\"></span>nzie contrattu<span class=\"_ _0\"></span>ali. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "11. <span class=\"_ _8b\"> </span>(S<span class=\"_ _0\"></span>valutazioni<span class=\"_ _0\"></span>)/rivalutazioni di attivit\u00e0 non correnti e accantona<span class=\"_ _0\"></span>menti La <span class=\"_ _13\"></span>tabella <span class=\"_ _13\"></span>che <span class=\"_ _13\"> </span>se<span class=\"_ _0\"></span>gue <span class=\"_ _13\"></span>riporta <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>prospetto <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>ttaglio <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ce <span class=\"_ _13\"></span>(svalutazioni)/r<span class=\"_ _0\"></span>ivalutazioni <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>non <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>rrenti <span class=\"_ _13\"></span>e accantonamenti per gli e<span class=\"_ _0\"></span>sercizi chiusi al 31 dice<span class=\"_ _0\"></span>mbre 2025 e 2024:<span class=\"_ _0\"></span> <table class=\"s w3be h24d\" id=\"_ce51a50b-3db8-4aa8-8f1f-800bfedc8cfa\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c54 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c55 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c55 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x21c hb y1c56 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c57 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti netti a fondi rischi e oneri<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c57 ff1 fs6 fc8 sc4 ls0 ws0\">10.838<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c57 ff1 fs6 fc8 sc0 ls0 ws0\">8.509<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c58 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti/(Rilasci) al fondo svaluta<span class=\"_ _0\"></span>zione crediti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c58 ff1 fs6 fc8 sc4 ls0 ws0\">4.907<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c58 ff1 fs6 fc8 sc0 ls0 ws0\">(209)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c n x254 y1c59 w3c2 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Svalutazione/(Riprist<span class=\"_ _0\"></span>ini) di Attivit\u00e0 immateriali - Immobili<span class=\"_ _0\"></span>, Impianti e Macchinari<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x387 y1c59 w317 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc4 ls0 ws0\">(291)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x388 y1c59 w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">940<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1c5a ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5a ff1 fs6 fc8 sc4 ls0 ws0\">15.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1c5a ff1 fs6 fc8 sc4 ls0 ws0\">9.240<span class=\"_ _1c4\"> </span></td></tr></table>Gli <span class=\"_ _12\"></span>Accantonamenti <span class=\"_ _12\"></span>netti <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>fon<span class=\"_ _0\"></span>di <span class=\"_ _12\"></span>rischi <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>oneri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>ll\u2019esercizio <span class=\"_ _12\"></span>chiuso<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>(Euro <span class=\"_ _12\"></span>10.838 <span class=\"_ _12\"></span>miglia<span class=\"_ _0\"></span>ia) <span class=\"_ _12\"></span>sono quasi interamente relativ<span class=\"_ _0\"></span>i al fondo rischi per gara<span class=\"_ _0\"></span>nzie contrattu<span class=\"_ _0\"></span>ali. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "12. Quota di risultat<span class=\"_ _0\"></span>o di partecipazioni contabili<span class=\"_ _0\"></span>zzate con il metodo del patrimonio netto   Per <span class=\"_ _0\"></span>l\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>chiuso <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _11\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2025 <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>voce <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>perdita <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>1.893 <span class=\"_ _11\"></span>migliaia, <span class=\"_ _11\"></span>rispetto <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>provento <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ii Euro <span class=\"_ _0\"></span>4.579 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia r<span class=\"_ _0\"></span>ilevato <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>\u2019esercizio <span class=\"_ _0\"></span>chiuso <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>31 d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2024. <span class=\"_ _0\"></span>Tal<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>rappr<span class=\"_ _0\"></span>esenta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>quota <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>petenz<span class=\"_ _0\"></span>a De Nora (25,85%) del r<span class=\"_ _0\"></span>isultato nett<span class=\"_ _0\"></span>o consolidato di periodo de<span class=\"_ _0\"></span>lla societ\u00e0 collegata tk<span class=\"_ _0\"></span> nucera.<span class=\"_ _1c4\"> </span>20. Partecipazioni contabili<span class=\"_ _0\"></span>zzate con il metodo del patrimoni<span class=\"_ _0\"></span>o netto<span class=\"ff2 fs0 fc0\"> </span>La <span class=\"_ _11\"></span>voce <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>oggetto <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>essenzialm<span class=\"_ _0\"></span>ente <span class=\"_ _11\"></span>riferita <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>partecip<span class=\"_ _0\"></span>azione <span class=\"_ _12\"></span>nella <span class=\"_ _0\"></span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"></span>collegata <span class=\"_ _11\"></span>thy<span class=\"_ _0\"></span>ssenkrupp <span class=\"_ _11\"></span>nuce<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>AG <span class=\"_ _11\"></span>&amp; <span class=\"_ _12\"></span>Co. KGaA (Germania) (\u201ctk nucera\u201d). <span class=\"_ _3\"></span>La seguente tabella<span class=\"_ _3\"></span> fornisce il dettaglio e <span class=\"_ _3\"></span>le variazioni <span class=\"_ _3\"></span>delle partecipazioni contabilizzate<span class=\"_ _0\"></span> con il metodo del patrimon<span class=\"_ _0\"></span>io netto per gli ann<span class=\"_ _0\"></span>i conclusi al 31 dic<span class=\"_ _0\"></span>embre 2025 e 2024:<span class=\"_ _0\"></span> <table class=\"s w436 h25e\" id=\"_26aadcba-ec9b-4739-97f1-b06580d40767\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1d52 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Es<span class=\"_ _0\"></span>ercizio chiuso al 31 dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1d53 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d53 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1d54 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d55 ff1 fs6 fc2 sc0 ls0 ws0\">Saldo iniziale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1d55 ff1 fs6 fc2 sc0 ls0 ws0\">236.751<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1d55 ff1 fs6 fc2 sc0 ls0 ws0\">231.511<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d56 ff1 fs6 fc2 sc0 ls0 ws0\">Quota utili (perdi<span class=\"_ _0\"></span>te)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1d56 ff1 fs6 fc2 sc0 ls0 ws0\">(1.893)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1d56 ff1 fs6 fc2 sc0 ls0 ws0\">4.579<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d57 ff1 fs6 fc2 sc0 ls0 ws0\">Altri incrementi (decrementi<span class=\"_ _0\"></span>)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1d57 ff1 fs6 fc2 sc0 ls0 ws0\">(2.117)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1d57 ff1 fs6 fc2 sc0 ls0 ws0\">661<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d58 ff1 fs6 fc2 sc0 ls0 ws0\">Saldo finale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1d58 ff1 fs6 fc2 sc0 ls0 ws0\">232.741<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1d58 ff1 fs6 fc2 sc0 ls0 ws0\">236.751<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d59 ff1 fs6 fc2 sc0 ls0 ws0\">% di possesso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1d59 ff1 fs6 fc2 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d59 ff1 fs6 fc2 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td></td></tr></table>Al <span class=\"_ _13\"></span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _13\"> </span>2025<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>valore <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>partecipazioni <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>ntabilizz<span class=\"_ _0\"></span>ate <span class=\"_ _13\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>patrimo<span class=\"_ _0\"></span>nio <span class=\"_ _13\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _17\"> </span>pari <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>Eur<span class=\"_ _0\"></span>o 232.741 migliaia, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>decremento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>circa <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>4 mi<span class=\"_ _0\"></span>lioni <span class=\"_ _12\"></span>rispetto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>dato<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2024, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _12\"></span>delle<span class=\"_ _1c4\"> </span>perdite di <span class=\"_ _0\"></span>spettanza <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>Nora r<span class=\"_ _0\"></span>ilevate <span class=\"_ _0\"></span>nel co<span class=\"_ _0\"></span>rso dell\u2019<span class=\"_ _0\"></span>esercizio, si<span class=\"_ _0\"></span>a ne<span class=\"_ _0\"></span>l conto <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>ico (per E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>1.893 <span class=\"_ _0\"></span>migliaia) <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>tra le altre componenti del conto e<span class=\"_ _0\"></span>conomico compless<span class=\"_ _0\"></span>ivo (per Eur<span class=\"_ _0\"></span>o 2.117 migliaia).<span class=\"_ _1c4\"> </span>Il val<span class=\"_ _0\"></span>ore az<span class=\"_ _0\"></span>ionario <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tk <span class=\"_ _0\"></span>nucera <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>regolamentat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(Prime <span class=\"_ _0\"></span>Standar<span class=\"_ _0\"></span>d) <span class=\"_ _0\"></span>della Bo<span class=\"_ _0\"></span>rsa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Franc<span class=\"_ _0\"></span>oforte <span class=\"_ _0\"></span>conferma <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>i di mercato superiori al va<span class=\"_ _0\"></span>lore di iscr<span class=\"_ _0\"></span>izione della partecipazione <span class=\"_ _0\"></span>nel bilancio cons<span class=\"_ _0\"></span>olidato di Industrie De N<span class=\"_ _0\"></span>ora S.p.A. Vengono di <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _0\"></span>forniti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>ici e<span class=\"_ _0\"></span> pat<span class=\"_ _0\"></span>rimoniali <span class=\"_ _0\"></span>conso<span class=\"_ _0\"></span>lidati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tk <span class=\"_ _0\"></span>nucera <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> 31 dicembre 2025 e 202<span class=\"_ _0\"></span>4. <table class=\"s w437 h260\" id=\"_1aff6136-921c-4ace-b750-f36e5e53dec9\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1d6f ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _155\"> </span><span class=\"fc1d\">Esercizio chius<span class=\"_ _0\"></span>o al 31 dicembre</span></td></tr><tr><td></td><td class=\"t m0 x21c hb y1d70 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _156\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d70 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x21c hb y1d71 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _157\"> </span><span class=\"ff3\">(in milioni di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d72 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d72 ff1 fs6 fc8 sc0 ls0 ws0\">86<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d72 ff1 fs6 fc8 sc0 ls0 ws0\">65<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d73 ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d73 ff1 fs6 fc8 sc0 ls0 ws0\">51<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d73 ff1 fs6 fc8 sc0 ls0 ws0\">36<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d74 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 per imposte anticipate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d74 ff1 fs6 fc8 sc0 ls0 ws0\">17<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d74 ff1 fs6 fc8 sc0 ls0 ws0\">29<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d75 ff1 fs6 fc2 sc0 ls0 ws0\">Altre attivit\u00e0 non cor<span class=\"_ _0\"></span>renti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1d75 ff1 fs6 fc8 sc0 ls0 ws0\">4<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1d75 ff1 fs6 fc8 sc0 ls0 ws0\">4<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d76 ff1 fs6 fc2 sc0 ls0 ws0\">Rimanenze<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d76 ff1 fs6 fc8 sc0 ls0 ws0\">171<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d76 ff1 fs6 fc8 sc0 ls0 ws0\">151<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d77 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d77 ff1 fs6 fc8 sc0 ls0 ws0\">45<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d77 ff1 fs6 fc8 sc0 ls0 ws0\">64<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d78 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie, altri crediti commerciali e lavori in corso su ordinazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d78 ff1 fs6 fc8 sc0 ls0 ws0\">80<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d78 ff1 fs6 fc8 sc0 ls0 ws0\">252<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d79 ff1 fs6 fc2 sc0 ls0 ws0\">Disponibilit\u00e0 liqui<span class=\"_ _0\"></span>de e mezzi equivalenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d79 ff1 fs6 fc8 sc0 ls0 ws0\">677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d79 ff1 fs6 fc8 sc0 ls0 ws0\">709<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7a ff1 fs6 fc2 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1d7a ff1 fs6 fc8 sc0 ls0 ws0\">1.131<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1d7a ff1 fs6 fc8 sc0 ls0 ws0\">1.310<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7b ff1 fs6 fc2 sc0 ls0 ws0\">Capitale sociale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d7b ff1 fs6 fc2 sc0 ls0 ws0\">126<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d7b ff1 fs6 fc2 sc0 ls0 ws0\">126<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7c ff1 fs6 fc2 sc0 ls0 ws0\">Riserve<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d7c ff1 fs6 fc2 sc0 ls0 ws0\">622<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d7c ff1 fs6 fc8 sc0 ls0 ws0\">638<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7d ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 per impost<span class=\"_ _0\"></span>e differite<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1d7d ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d7d ff1 fs6 fc8 sc0 ls0 ws0\">14<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7e ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie non correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d7e ff1 fs6 fc2 sc0 ls0 ws0\">25<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d7e ff1 fs6 fc8 sc0 ls0 ws0\">24<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7f ff1 fs6 fc2 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d7f ff1 fs6 fc2 sc0 ls0 ws0\">11<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d7f ff1 fs6 fc8 sc0 ls0 ws0\">10<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d80 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d80 ff1 fs6 fc2 sc0 ls0 ws0\">105<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d80 ff1 fs6 fc8 sc0 ls0 ws0\">181<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d81 ff1 fs6 fc2 sc0 ls0 ws0\">Altre passivit\u00e0 correnti<span class=\"_ _0\"></span> e lavori in corso su ordinazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d81 ff1 fs6 fc2 sc0 ls0 ws0\">242<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d81 ff1 fs6 fc2 sc0 ls0 ws0\">317<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d82 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 e patr<span class=\"_ _0\"></span>imonio netto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1d82 ff1 fs6 fc2 sc0 ls0 ws0\">1.131<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1d82 ff1 fs6 fc2 sc0 ls0 ws0\">1.310</td></tr></table><table class=\"s w437 h247\" id=\"_ce1e5865-d056-4cd5-a825-3bc99e0ed301\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1d83 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _155\"> </span>Esercizio chiuso al 31 di<span class=\"_ _0\"></span>cembre</td></tr><tr><td></td><td class=\"t m0 x261 hb y1d84 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d84 ff1 fs6 fc20 sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1d85 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _158\"> </span><span class=\"ff3 sc0\">(in milioni di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d86 ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d86 ff1 fs6 fc2 sc0 ls0 ws0\">730<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d86 ff1 fs6 fc2 sc0 ls0 ws0\">916<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d87 ff1 fs6 fc2 sc0 ls0 ws0\">Costi operativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1d87 ff1 fs6 fc2 sc0 ls0 ws0\">(739)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1d87 ff1 fs6 fc2 sc0 ls0 ws0\">(921)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d88 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi/(oneri) finanziar<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d88 ff1 fs6 fc2 sc0 ls0 ws0\">14<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d88 ff1 fs6 fc2 sc0 ls0 ws0\">26<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d89 ff1 fs6 fc2 sc0 ls0 ws0\">Imposte sui redditi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d89 ff1 fs6 fc2 sc0 ls0 ws0\">(12)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1d89 ff1 fs6 fc2 sc0 ls0 ws0\">(3)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d8a ff1 fs6 fc2 sc0 ls0 ws0\">Utile di esercizio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d8a ff1 fs6 fc2 sc0 ls0 ws0\">(7)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d8a ff1 fs6 fc2 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d8b ff1 fs6 fc2 sc0 ls0 ws0\">Altre componenti di conto economico complessivo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d8b ff1 fs6 fc2 sc0 ls0 ws0\">(8)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1d8b ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1a28 ff1 fs6 fc2 sc0 ls0 ws0\">Utile del conto economico comp<span class=\"_ _0\"></span>lessivo di esercizio *<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1a28 ff1 fs6 fc2 sc0 ls0 ws0\">(15)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1a28 ff1 fs6 fc2 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td></tr></table>(*) <span class=\"_ _11\"></span>I <span class=\"_ _11\"></span>da<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>economici <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>tk<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>nucera <span class=\"_ _11\"></span>indicati <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>tabella <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>frutto <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>esercizio <span class=\"_ _11\"></span>pro-forma, <span class=\"_ _11\"></span>determinati <span class=\"_ _0\"></span>considerando <span class=\"_ _12\"></span>l\u2019esercizio <span class=\"_ _11\"></span>sociale <span class=\"_ _11\"></span>dell<span class=\"_ _3\"></span>a societ\u00e0 <span class=\"_ _0\"></span>collegata dal <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>ottobre <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>30 se<span class=\"_ _0\"></span>ttembre 2025,<span class=\"_ _0\"></span> escludendo <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dati de<span class=\"_ _0\"></span>l tr<span class=\"_ _0\"></span>imestre 1 <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ttobre-31 dicembre 2024 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aggiungendo <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dati del trimestre 1 ottobre-<span class=\"_ _3\"></span>31 dicembre 2025.<span class=\"_ _1c4\"> </span>G. Rapporti con parti correl<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te 38. Rapporti con parti correla<span class=\"_ _0\"></span>te Le <span class=\"_ _13\"> </span>operazioni <span class=\"_ _13\"> </span>poste<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _17\"> </span>essere <span class=\"_ _13\"> </span>con <span class=\"_ _17\"> </span>parti <span class=\"_ _13\"></span>correlate, <span class=\"_ _13\"> </span>cos<span class=\"_ _0\"></span>\u00ec <span class=\"_ _13\"></span>come <span class=\"_ _17\"> </span>definite <span class=\"_ _13\"></span>dal <span class=\"_ _13\"> </span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _13\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _13\"> </span>internaz<span class=\"_ _0\"></span>ionale <span class=\"_ _13\"></span>IAS <span class=\"_ _17\"> </span>24 <span class=\"_ _13\"></span>- Informativa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>sulle <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>parti<span class=\"_ _0\"></span> correl<span class=\"_ _0\"></span>ate, s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>riconducibili <span class=\"_ _0\"></span>prevalent<span class=\"_ _0\"></span>emente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span>rciali, amministrativi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i. Ta<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>rientrano <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>a norm<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>gestion<span class=\"_ _0\"></span>e d\u2019impresa<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _0\"></span>tipica <span class=\"_ _0\"></span>di ciascun <span class=\"_ _0\"></span>soggetto <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>ato, e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono regolate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato. In <span class=\"_ _0\"></span>particolar<span class=\"_ _0\"></span>e, i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>intrattiene <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> le seguenti parti correl<span class=\"_ _0\"></span>ate: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la societ\u00e0 controllante d<span class=\"_ _0\"></span>iretta, Federico De <span class=\"_ _0\"></span>Nora S.p.A. (la \u201cSoci<span class=\"_ _0\"></span>et\u00e0 Controllante<span class=\"_ _0\"></span>\u201d); </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la societ\u00e0 collegata tk<span class=\"_ _0\"></span> nucera e le sue controllate (l<span class=\"_ _0\"></span>e \"Societ\u00e0 Collegate<span class=\"_ _0\"></span>\u201d);  </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">gli <span class=\"_ _3\"></span>azionisti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>minoranza e <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>correlate, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dirigenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>responsabilit\u00e0 strategiche <span class=\"_ _3\"></span>(le <span class=\"_ _3\"></span>\u201cAltre </span></span>Parti Correlate\u201d);  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i dirigenti con responsab<span class=\"_ _0\"></span>ilit\u00e0 strategiche (<span class=\"_ _0\"></span>\u201cAlta Direzione<span class=\"_ _0\"></span>\u201d).<span class=\"_ _1c4\"> </span></span></span>La ta<span class=\"_ _0\"></span>bella di<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>guito r<span class=\"_ _0\"></span>iporta <span class=\"_ _0\"></span>il pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettaglio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>i patrimon<span class=\"_ _0\"></span>iali <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>transazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>correlate <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l 31 dicembre 2025 e 202<span class=\"_ _0\"></span>4:<table class=\"s w49a h28d\" id=\"_53296e11-723b-4244-9c1e-e66a5e9cbe55\"><tr><td></td><td class=\"t m0 x5e0 hb y1f80 ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b6 hb y1f80 ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b4 hb y1f80 ff1 fs6 fc1d sc0 ls0 ws0\">Altre Parti </td><td></td><td class=\"c x38a y1f81 w2e0 h1e4\"><div class=\"t m0 x0 hb y2e8 ff1 fs6 fc1d sc0 ls0 ws0\">Totale voce di </div></td><td class=\"t m0 x5e1 hb y1f82 ff1 fs6 fc1d sc0 ls0 ws0\">Incidenza </td></tr><tr><td class=\"t m0 x21c h7 y1f83 ff3 fs6 fc2 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x5e2 hb y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">Controllante<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x237 h7 y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">Collegate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x284 h7 y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">Correlate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x33c h7 y1f83 ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x4af h7 y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x58b hb y1f83 ff1 fs6 fc1d sc0 ls0 ws0\">sulla voce di </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5e3 h7 y1f85 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c h7 y1f86 ff1 fs6 fc2 sc2 ls0 ws0\">Altri crediti<span class=\"_ _0\"></span> non correnti<span class=\"ff2 fs4 sc0\"> <span class=\"_ _197\"> </span></span><span class=\"fc8 sc0\"> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span><span class=\"fc2\"> <span class=\"_ _eb\"> </span> <span class=\"_ _162\"> </span> <span class=\"_ _eb\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f87 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">1,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f88 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">6.803<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h7 y1f89 ff1 fs6 fc2 sc2 ls0 ws0\">Lavori in cors<span class=\"_ _0\"></span>o su ordinazione - attivi<span class=\"_ _0\"></span>t\u00e0<span class=\"ff2 fs4 sc0\"> <span class=\"_ _46\"> </span></span><span class=\"fc8 sc0\"> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f8a ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">157<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">157<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">41.758<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">0,4%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f8b ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">2.350<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">2.350<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">44.961<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">5,2%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h7 y1f8c ff1 fs6 fc2 sc2 ls0 ws0\">Lavori in cors<span class=\"_ _0\"></span>o su ordinazione - passivit<span class=\"_ _0\"></span>\u00e0<span class=\"ff2 fs4 sc0\"> <span class=\"_ _92\"> </span></span><span class=\"fc8 sc0\"> <span class=\"_ _162\"> </span> <span class=\"_ _eb\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f8d ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">368<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">368<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">9.318<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">3,9%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f8e ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">8.547<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f8f ff1 fs6 fc2 sc2 ls0 ws0\">Crediti commerciali<span class=\"_ _0\"></span> correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f90 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">21<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">24.128<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">1.095<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">25.244<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">16,5%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f91 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">24<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">43.636<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">197<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">43.857<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">25,3%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f92 ff1 fs6 fc2 sc2 ls0 ws0\">Altri crediti<span class=\"_ _0\"></span> correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f93 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f94 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f95 ff1 fs6 fc2 sc2 ls0 ws0\">Altri debiti<span class=\"_ _0\"></span> non correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f96 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56c hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">1,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f97 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56c hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">1,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f98 ff1 fs6 fc2 sc2 ls0 ws0\">Debiti commerciali <span class=\"_ _0\"></span>correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f99 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">54<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">716<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">187<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">113.462<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f9a ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">43<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">210<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">336<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">589<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">116.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">0,5%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f9b ff1 fs6 fc2 sc2 ls0 ws0\">Altri debiti<span class=\"_ _0\"></span> correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f9c ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">14.697<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">146<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">14.843<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">20,4%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f9d ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">52.632<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">15<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">52.647<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">49,8%<span class=\"_ _1c4\"> </span></td></tr></table>Tra <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>rapport<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>patrimon<span class=\"_ _0\"></span>iali <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _11\"></span>correlate <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevano <span class=\"_ _11\"></span>qu<span class=\"_ _0\"></span>elli <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _11\"></span>Collegate: <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>tratta <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>merciali correnti <span class=\"_ _17\"> </span>pari <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span>24.128 <span class=\"_ _17\"> </span>migliaia <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _17\"> </span>2025, <span class=\"_ _17\"> </span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _17\"> </span>agli <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span>43.636 <span class=\"_ _17\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _17\"> </span>2024, principalmente <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>vendita <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lettrodi <span class=\"_ _11\"></span>nell\u2019ambito <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>fo<span class=\"_ _0\"></span>rnitura <span class=\"_ _0\"></span>\u201cT<span class=\"_ _0\"></span>oll <span class=\"_ _11\"></span>Manufact<span class=\"_ _0\"></span>uring <span class=\"_ _0\"></span>and <span class=\"_ _11\"></span>Serv<span class=\"_ _0\"></span>ices Agreement\u201d inizialmente stipulato in data 1 aprile <span class=\"_ _3\"></span>2015 con tk nucera e successivamente modificato. Cos\u00ec come gli  <span class=\"_ _3\"></span>altri debiti <span class=\"_ _3\"></span>correnti verso <span class=\"_ _3\"></span>le Societ\u00e0 <span class=\"_ _3\"></span>Collegate pari <span class=\"_ _3\"></span>a Euro <span class=\"_ _3\"></span>14.697 migliaia <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2025, rispetto a <span class=\"_ _3\"></span>Euro 5<span class=\"_ _3\"></span>2.632 migliaia al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2024, <span class=\"_ _13\"></span>si <span class=\"_ _12\"></span>riferiscono <span class=\"_ _12\"></span>quas<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>integralme<span class=\"_ _0\"></span>nte <span class=\"_ _12\"></span>ad <span class=\"_ _12\"></span>anticipi <span class=\"_ _12\"></span>otten<span class=\"_ _0\"></span>uti <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>suddetto <span class=\"_ _12\"></span>contratto <span class=\"_ _12\"></span>di fornitura, <span class=\"_ _13\"></span>mentre <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>debit<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>commerciali <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>Euro <span class=\"_ _13\"> </span>7<span class=\"_ _0\"></span>16 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>E<span class=\"_ _0\"></span>uro <span class=\"_ _13\"></span>210 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>31 dicembre 2024, sono rel<span class=\"_ _0\"></span>ativi alle f<span class=\"_ _0\"></span>orniture di materiali e se<span class=\"_ _0\"></span>rvizi da tk nuce<span class=\"_ _0\"></span>ra. La tabella <span class=\"_ _0\"></span>di segu<span class=\"_ _0\"></span>ito riporta <span class=\"_ _0\"></span>il p<span class=\"_ _0\"></span>rospetto <span class=\"_ _0\"></span>di dettag<span class=\"_ _0\"></span>lio dei v<span class=\"_ _0\"></span>alori <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>relativi a <span class=\"_ _0\"></span>transaz<span class=\"_ _0\"></span>ioni con <span class=\"_ _0\"></span>parti co<span class=\"_ _0\"></span>rrelate per g<span class=\"_ _0\"></span>li esercizi chiusi al 31 d<span class=\"_ _0\"></span>icembre 2025 e 2024:<table class=\"s w49a h28e\" id=\"_951cdc89-59d9-42ed-b6e5-91ffcfeb5259\"><tr><td></td><td class=\"t m0 x5e0 hb y1f9e ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b6 hb y1f9e ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b4 hb y1f9e ff1 fs6 fc1d sc0 ls0 ws0\">Altre Parti </td><td></td><td class=\"c x38a y1f9f w2e0 h1e4\"><div class=\"t m0 x0 hb y2e8 ff1 fs6 fc1d sc0 ls0 ws0\">Totale voce di </div></td><td class=\"t m0 x5e1 hb y1fa0 ff1 fs6 fc1d sc0 ls0 ws0\">Incidenza </td></tr><tr><td class=\"t m0 x21c h7 y1fa1 ff3 fs6 fc2 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x5e2 hb y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">Controllante<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x237 h7 y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">Collegate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x284 h7 y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">Correlate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x33c h7 y1fa1 ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x4af h7 y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x58b hb y1fa1 ff1 fs6 fc1d sc0 ls0 ws0\">sulla voce di </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5e3 h7 y1fa3 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa4 ff1 fs6 fc2 sc2 ls0 ws0\">Ricavi<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">224.532<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">1.958<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">226.490<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">25,9%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">215.815<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">5.181<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">220.996<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">25,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa7 ff1 fs6 fc2 sc2 ls0 ws0\">Altri proventi<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">79<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">590<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">12<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">681<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">13.812<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">4,9%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">76<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">682<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">14<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">772<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">18.216<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">4,2%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1faa ff1 fs6 fc2 sc2 ls0 ws0\">Consumo di materie pri<span class=\"_ _0\"></span>me, sussidiarie, di </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1fab ff1 fs6 fc2 sc2 ls0 ws0\">consumo e di merci<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">2.899<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">19<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">2.918<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">354.232<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">2.137<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">35<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">2.172<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">364.860<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">0,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fae ff1 fs6 fc2 sc2 ls0 ws0\">Costi per servi<span class=\"_ _0\"></span>zi<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">89<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">747<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">548<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">1.384<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">176.153<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">71<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">2.157<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">191<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">2.419<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">183.969<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">1,3%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb1 ff1 fs6 fc2 sc2 ls0 ws0\">Costi del personale<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fb2 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1fb2 ff1 fs6 fc2 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">160.325<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fb2 ff1 fs6 fc2 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb3 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1fb3 ff1 fs6 fc2 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">154.523<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fb3 ff1 fs6 fc2 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2e ff1 fs6 fc2 sc2 ls0 ws0\">Altri costi operativ<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">9.940<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c30 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">25<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1c30 ff1 fs6 fc2 sc0 ls0 ws0\">25<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">11.861<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1c30 ff1 fs6 fc2 sc0 ls0 ws0\">0,2%<span class=\"_ _1c4\"> </span></td></tr></table>I rapporti economici con le Soci<span class=\"_ _0\"></span>et\u00e0 Collegate sono p<span class=\"_ _0\"></span>rincipalmente relativi a r<span class=\"_ _0\"></span>icavi, pari a Euro <span class=\"fs6 fc2\">224.532 </span>m<span class=\"_ _0\"></span>igliaia nel 2025, rispetto <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>215.815 <span class=\"_ _12\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>2024, <span class=\"_ _12\"></span>derivant<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>dalla <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>lettrodi <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>forza <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>fornitura <span class=\"_ _12\"></span>\u201c<span class=\"ff3\">To<span class=\"_ _0\"></span>ll </span>Manufacturing and Serv<span class=\"_ _0\"></span>ices Agreement<span class=\"ff1\">\u201d menz<span class=\"_ _0\"></span>ionato in prece<span class=\"_ _0\"></span>denza.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "13. Proventi finanz<span class=\"_ _0\"></span>iari  La ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettagli<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dei pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>gli e<span class=\"_ _0\"></span>sercizi ch<span class=\"_ _0\"></span>iusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>2024.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _0\"></span>Altri <span class=\"_ _11\"></span>proventi <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _11\"></span>includono, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>altri, <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>951<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>interess<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dal <span class=\"_ _11\"></span>governo <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Unit<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span>alle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>rollate <span class=\"_ _13\"></span>statunitensi <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>Tech <span class=\"_ _13\"></span>LLC <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>N<span class=\"_ _0\"></span>ora <span class=\"_ _12\"></span>Water <span class=\"_ _13\"></span>Technologies <span class=\"_ _12\"></span>LLC <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>valere <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ributi <span class=\"_ _12\"></span>una<span class=\"_ _1c4\"> </span>tantum concessi ne<span class=\"_ _0\"></span>ll\u2019esercizio 2023 e incassati nel corso del 2025, rientranti nelle misure COVID a favore delle imprese,<span class=\"_ _1c4\"> </span>legati nello specifico al<span class=\"_ _0\"></span> mantenimento dei dipen<span class=\"_ _0\"></span>denti. 14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span>La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span>2024.<table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table><table class=\"s w3be h24e\" id=\"_7006ca64-37ce-4047-a50d-f7f4874faf67\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c5b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5c ff3 fs6 fc22 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ff1 fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c5c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5d ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c5e ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio attive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5e ff1 fs6 fc8 sc4 ls0 ws0\">14.540<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c5e ff1 fs6 fc8 sc0 ls0 ws0\">14.907<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c5f ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x33c hb y1c5f ff1 fs6 fc8 sc4 ls0 ws0\">162<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c5f ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c60 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi da crediti i<span class=\"_ _0\"></span>scritti nelle attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c60 ff1 fs6 fc8 sc4 ls0 ws0\">392<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c60 ff1 fs6 fc8 sc0 ls0 ws0\">808<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1c61 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari da banche/credi<span class=\"_ _0\"></span>ti finanziari<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x382 hb y1c62 ff1 fs6 fc8 sc4 ls0 ws0\">3.680<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c62 ff1 fs6 fc8 sc0 ls0 ws0\">4.306<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c63 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x291 hb y1c63 ff1 fs6 fc8 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1c63 ff1 fs6 fc8 sc4 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c64 ff1 fs6 fc2 sc0 ls0 ws0\">Altri proventi fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c64 ff1 fs6 fc8 sc4 ls0 ws0\">1.618<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c64 ff1 fs6 fc8 sc0 ls0 ws0\">1.050<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c65 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">20.397<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">21.096<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "13. Proventi finanz<span class=\"_ _0\"></span>iari  La ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettagli<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dei pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>gli e<span class=\"_ _0\"></span>sercizi ch<span class=\"_ _0\"></span>iusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>2024.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _0\"></span>Altri <span class=\"_ _11\"></span>proventi <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _11\"></span>includono, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>altri, <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>951<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>interess<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dal <span class=\"_ _11\"></span>governo <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Unit<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span>alle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>rollate <span class=\"_ _13\"></span>statunitensi <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>Tech <span class=\"_ _13\"></span>LLC <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>N<span class=\"_ _0\"></span>ora <span class=\"_ _12\"></span>Water <span class=\"_ _13\"></span>Technologies <span class=\"_ _12\"></span>LLC <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>valere <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ributi <span class=\"_ _12\"></span>una<span class=\"_ _1c4\"> </span>tantum concessi ne<span class=\"_ _0\"></span>ll\u2019esercizio 2023 e incassati nel corso del 2025, rientranti nelle misure COVID a favore delle imprese,<span class=\"_ _1c4\"> </span>legati nello specifico al<span class=\"_ _0\"></span> mantenimento dei dipen<span class=\"_ _0\"></span>denti. <table class=\"s w3be h24e\" id=\"_7006ca64-37ce-4047-a50d-f7f4874faf67\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c5b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5c ff3 fs6 fc22 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ff1 fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c5c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5d ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c5e ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio attive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5e ff1 fs6 fc8 sc4 ls0 ws0\">14.540<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c5e ff1 fs6 fc8 sc0 ls0 ws0\">14.907<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c5f ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x33c hb y1c5f ff1 fs6 fc8 sc4 ls0 ws0\">162<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c5f ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c60 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi da crediti i<span class=\"_ _0\"></span>scritti nelle attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c60 ff1 fs6 fc8 sc4 ls0 ws0\">392<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c60 ff1 fs6 fc8 sc0 ls0 ws0\">808<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1c61 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari da banche/credi<span class=\"_ _0\"></span>ti finanziari<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x382 hb y1c62 ff1 fs6 fc8 sc4 ls0 ws0\">3.680<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c62 ff1 fs6 fc8 sc0 ls0 ws0\">4.306<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c63 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x291 hb y1c63 ff1 fs6 fc8 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1c63 ff1 fs6 fc8 sc4 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c64 ff1 fs6 fc2 sc0 ls0 ws0\">Altri proventi fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c64 ff1 fs6 fc8 sc4 ls0 ws0\">1.618<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c64 ff1 fs6 fc8 sc0 ls0 ws0\">1.050<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c65 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">20.397<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">21.096<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "13. Proventi finanz<span class=\"_ _0\"></span>iari  La ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettagli<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dei pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>gli e<span class=\"_ _0\"></span>sercizi ch<span class=\"_ _0\"></span>iusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>2024.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _0\"></span>Altri <span class=\"_ _11\"></span>proventi <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _11\"></span>includono, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>altri, <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>951<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>interess<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dal <span class=\"_ _11\"></span>governo <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Unit<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span>alle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>rollate <span class=\"_ _13\"></span>statunitensi <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>Tech <span class=\"_ _13\"></span>LLC <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>N<span class=\"_ _0\"></span>ora <span class=\"_ _12\"></span>Water <span class=\"_ _13\"></span>Technologies <span class=\"_ _12\"></span>LLC <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>valere <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ributi <span class=\"_ _12\"></span>una<span class=\"_ _1c4\"> </span>tantum concessi ne<span class=\"_ _0\"></span>ll\u2019esercizio 2023 e incassati nel corso del 2025, rientranti nelle misure COVID a favore delle imprese,<span class=\"_ _1c4\"> </span>legati nello specifico al<span class=\"_ _0\"></span> mantenimento dei dipen<span class=\"_ _0\"></span>denti. <table class=\"s w3be h24e\" id=\"_7006ca64-37ce-4047-a50d-f7f4874faf67\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c5b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5c ff3 fs6 fc22 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ff1 fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c5c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5d ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c5e ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio attive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5e ff1 fs6 fc8 sc4 ls0 ws0\">14.540<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c5e ff1 fs6 fc8 sc0 ls0 ws0\">14.907<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c5f ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x33c hb y1c5f ff1 fs6 fc8 sc4 ls0 ws0\">162<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c5f ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c60 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi da crediti i<span class=\"_ _0\"></span>scritti nelle attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c60 ff1 fs6 fc8 sc4 ls0 ws0\">392<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c60 ff1 fs6 fc8 sc0 ls0 ws0\">808<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1c61 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari da banche/credi<span class=\"_ _0\"></span>ti finanziari<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x382 hb y1c62 ff1 fs6 fc8 sc4 ls0 ws0\">3.680<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c62 ff1 fs6 fc8 sc0 ls0 ws0\">4.306<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c63 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x291 hb y1c63 ff1 fs6 fc8 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1c63 ff1 fs6 fc8 sc4 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c64 ff1 fs6 fc2 sc0 ls0 ws0\">Altri proventi fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c64 ff1 fs6 fc8 sc4 ls0 ws0\">1.618<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c64 ff1 fs6 fc8 sc0 ls0 ws0\">1.050<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c65 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">20.397<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">21.096<span class=\"_ _1c4\"> </span></td></tr></table>14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span>La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span> 2024. <table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-626": {
   "value": "13. Proventi finanz<span class=\"_ _0\"></span>iari  La ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettagli<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dei pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>gli e<span class=\"_ _0\"></span>sercizi ch<span class=\"_ _0\"></span>iusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>2024.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _0\"></span>Altri <span class=\"_ _11\"></span>proventi <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _11\"></span>includono, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>altri, <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>951<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>interess<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dal <span class=\"_ _11\"></span>governo <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Unit<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span>alle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>rollate <span class=\"_ _13\"></span>statunitensi <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>Tech <span class=\"_ _13\"></span>LLC <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>N<span class=\"_ _0\"></span>ora <span class=\"_ _12\"></span>Water <span class=\"_ _13\"></span>Technologies <span class=\"_ _12\"></span>LLC <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>valere <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ributi <span class=\"_ _12\"></span>una<span class=\"_ _1c4\"> </span>tantum concessi ne<span class=\"_ _0\"></span>ll\u2019esercizio 2023 e incassati nel corso del 2025, rientranti nelle misure COVID a favore delle imprese,<span class=\"_ _1c4\"> </span>legati nello specifico al<span class=\"_ _0\"></span> mantenimento dei dipen<span class=\"_ _0\"></span>denti. 14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span>La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span>2024.<table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table><table class=\"s w3be h24e\" id=\"_7006ca64-37ce-4047-a50d-f7f4874faf67\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c5b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5c ff3 fs6 fc22 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ff1 fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c5c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5d ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c5e ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio attive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5e ff1 fs6 fc8 sc4 ls0 ws0\">14.540<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c5e ff1 fs6 fc8 sc0 ls0 ws0\">14.907<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c5f ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x33c hb y1c5f ff1 fs6 fc8 sc4 ls0 ws0\">162<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c5f ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c60 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi da crediti i<span class=\"_ _0\"></span>scritti nelle attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c60 ff1 fs6 fc8 sc4 ls0 ws0\">392<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c60 ff1 fs6 fc8 sc0 ls0 ws0\">808<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1c61 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari da banche/credi<span class=\"_ _0\"></span>ti finanziari<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x382 hb y1c62 ff1 fs6 fc8 sc4 ls0 ws0\">3.680<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c62 ff1 fs6 fc8 sc0 ls0 ws0\">4.306<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c63 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x291 hb y1c63 ff1 fs6 fc8 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1c63 ff1 fs6 fc8 sc4 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c64 ff1 fs6 fc2 sc0 ls0 ws0\">Altri proventi fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c64 ff1 fs6 fc8 sc4 ls0 ws0\">1.618<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c64 ff1 fs6 fc8 sc0 ls0 ws0\">1.050<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c65 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">20.397<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">21.096<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-636": {
   "value": "13. Proventi finanz<span class=\"_ _0\"></span>iari  La ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettagli<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dei pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>gli e<span class=\"_ _0\"></span>sercizi ch<span class=\"_ _0\"></span>iusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>2024.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _0\"></span>Altri <span class=\"_ _11\"></span>proventi <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _11\"></span>includono, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>altri, <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>951<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>interess<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dal <span class=\"_ _11\"></span>governo <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Unit<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span>alle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>rollate <span class=\"_ _13\"></span>statunitensi <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>Tech <span class=\"_ _13\"></span>LLC <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>N<span class=\"_ _0\"></span>ora <span class=\"_ _12\"></span>Water <span class=\"_ _13\"></span>Technologies <span class=\"_ _12\"></span>LLC <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>valere <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ributi <span class=\"_ _12\"></span>una<span class=\"_ _1c4\"> </span>tantum concessi ne<span class=\"_ _0\"></span>ll\u2019esercizio 2023 e incassati nel corso del 2025, rientranti nelle misure COVID a favore delle imprese,<span class=\"_ _1c4\"> </span>legati nello specifico al<span class=\"_ _0\"></span> mantenimento dei dipen<span class=\"_ _0\"></span>denti. <table class=\"s w3be h24e\" id=\"_7006ca64-37ce-4047-a50d-f7f4874faf67\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c5b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5c ff3 fs6 fc22 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ff1 fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c5c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5d ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c5e ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio attive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5e ff1 fs6 fc8 sc4 ls0 ws0\">14.540<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c5e ff1 fs6 fc8 sc0 ls0 ws0\">14.907<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c5f ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x33c hb y1c5f ff1 fs6 fc8 sc4 ls0 ws0\">162<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c5f ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c60 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi da crediti i<span class=\"_ _0\"></span>scritti nelle attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c60 ff1 fs6 fc8 sc4 ls0 ws0\">392<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c60 ff1 fs6 fc8 sc0 ls0 ws0\">808<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1c61 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari da banche/credi<span class=\"_ _0\"></span>ti finanziari<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x382 hb y1c62 ff1 fs6 fc8 sc4 ls0 ws0\">3.680<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c62 ff1 fs6 fc8 sc0 ls0 ws0\">4.306<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c63 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x291 hb y1c63 ff1 fs6 fc8 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1c63 ff1 fs6 fc8 sc4 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c64 ff1 fs6 fc2 sc0 ls0 ws0\">Altri proventi fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c64 ff1 fs6 fc8 sc4 ls0 ws0\">1.618<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c64 ff1 fs6 fc8 sc0 ls0 ws0\">1.050<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c65 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">20.397<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">21.096<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-644": {
   "value": "13. Proventi finanz<span class=\"_ _0\"></span>iari  La ta<span class=\"_ _0\"></span>bella <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>segue <span class=\"_ _0\"></span>riporta <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>prospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettagli<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dei pr<span class=\"_ _0\"></span>oventi <span class=\"_ _0\"></span>finanz<span class=\"_ _0\"></span>iari pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>gli e<span class=\"_ _0\"></span>sercizi ch<span class=\"_ _0\"></span>iusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e<span class=\"_ _1c4\"> </span>2024.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _0\"></span>Altri <span class=\"_ _11\"></span>proventi <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anziari <span class=\"_ _11\"></span>includono, <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>altri, <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>951<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>interess<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>corrispost<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>dal <span class=\"_ _11\"></span>governo <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Unit<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span>alle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>rollate <span class=\"_ _13\"></span>statunitensi <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>Tech <span class=\"_ _13\"></span>LLC <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>N<span class=\"_ _0\"></span>ora <span class=\"_ _12\"></span>Water <span class=\"_ _13\"></span>Technologies <span class=\"_ _12\"></span>LLC <span class=\"_ _13\"></span>a <span class=\"_ _13\"></span>valere <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>cont<span class=\"_ _0\"></span>ributi <span class=\"_ _12\"></span>una<span class=\"_ _1c4\"> </span>tantum concessi ne<span class=\"_ _0\"></span>ll\u2019esercizio 2023 e incassati nel corso del 2025, rientranti nelle misure COVID a favore delle imprese,<span class=\"_ _1c4\"> </span>legati nello specifico al<span class=\"_ _0\"></span> mantenimento dei dipen<span class=\"_ _0\"></span>denti. 14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span>La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span>2024.<table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table><table class=\"s w3be h24e\" id=\"_7006ca64-37ce-4047-a50d-f7f4874faf67\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1c5b ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5c ff3 fs6 fc22 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"ff1 fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c5c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1c5d ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c5e ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio attive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c5e ff1 fs6 fc8 sc4 ls0 ws0\">14.540<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x278 hb y1c5e ff1 fs6 fc8 sc0 ls0 ws0\">14.907<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c5f ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x33c hb y1c5f ff1 fs6 fc8 sc4 ls0 ws0\">162<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1c5f ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c60 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi da crediti i<span class=\"_ _0\"></span>scritti nelle attivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c60 ff1 fs6 fc8 sc4 ls0 ws0\">392<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c60 ff1 fs6 fc8 sc0 ls0 ws0\">808<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1c61 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi finanziari da banche/credi<span class=\"_ _0\"></span>ti finanziari<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x382 hb y1c62 ff1 fs6 fc8 sc4 ls0 ws0\">3.680<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c62 ff1 fs6 fc8 sc0 ls0 ws0\">4.306<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c63 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x291 hb y1c63 ff1 fs6 fc8 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1c63 ff1 fs6 fc8 sc4 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c64 ff1 fs6 fc2 sc0 ls0 ws0\">Altri proventi fi<span class=\"_ _0\"></span>nanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c64 ff1 fs6 fc8 sc4 ls0 ws0\">1.618<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x279 hb y1c64 ff1 fs6 fc8 sc0 ls0 ws0\">1.050<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c65 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">20.397<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x264 hb y1c65 ff1 fs6 fc8 sc4 ls0 ws0\">21.096<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-643": {
   "value": "14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span> La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span> 2024. <table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-641": {
   "value": "14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span> La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span> 2024. <table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-635": {
   "value": "14. Oneri finanzia<span class=\"_ _0\"></span>ri<span class=\"_ _1c4\"> </span> La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>segue <span class=\"_ _11\"></span>riporta <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>pros<span class=\"_ _0\"></span>petto <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>dettaglio <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>oneri <span class=\"_ _11\"></span>finanziari<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _11\"></span>eserc<span class=\"_ _0\"></span>izi <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>iusi <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _11\"></span>e<span class=\"_ _1c4\"> </span> 2024. <table class=\"s w3be h24f\" id=\"_823c9d94-6da7-42b0-9dae-6c6d3429aa32\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c66 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c67 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c67 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1c68 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1c69 ff1 fs6 fc2 sc0 ls0 ws0\">Interessi bancari/finanzi<span class=\"_ _0\"></span>amenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c69 ff1 fs6 fc8 sc4 ls0 ws0\">4.375<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c69 ff1 fs6 fc8 sc0 ls0 ws0\">6.401<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6a ff1 fs6 fc2 sc0 ls0 ws0\">Differenze cambio passive<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6a ff1 fs6 fc8 sc4 ls0 ws0\">21.129<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1c6a ff1 fs6 fc8 sc0 ls0 ws0\">14.414<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6b ff1 fs6 fc2 sc0 ls0 ws0\">Adeguamento strumenti finanziari al <span class=\"ff3\">fair value<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x310 hb y1c6b ff1 fs6 fc8 sc4 ls0 ws0\">8<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6b ff1 fs6 fc8 sc0 ls0 ws0\">846<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6c ff1 fs6 fc2 sc0 ls0 ws0\">Oneri finanzi<span class=\"_ _0\"></span>ari sul costo del lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6c ff1 fs6 fc8 sc4 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6c ff1 fs6 fc8 sc0 ls0 ws0\">441<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6d ff1 fs6 fc2 sc0 ls0 ws0\">Spese bancarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1c6d ff1 fs6 fc8 sc4 ls0 ws0\">797<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1c6d ff1 fs6 fc8 sc0 ls0 ws0\">971<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6e ff1 fs6 fc2 sc0 ls0 ws0\">Altri oneri finanzi<span class=\"_ _0\"></span>ari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1c6e ff1 fs6 fc8 sc4 ls0 ws0\">1.411<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1c6e ff1 fs6 fc8 sc0 ls0 ws0\">1.395<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">28.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1c6f ff1 fs6 fc8 sc4 ls0 ws0\">24.468<span class=\"_ _1c4\"> </span></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "395 <span class=\"_ _8b\"> </span><span class=\"fc1d\">B<span class=\"_ _3\"></span>ILANCIO CONSOLIDATO </span>15. Imposte sul reddito<span class=\"_ _0\"></span> di esercizio  La <span class=\"_ _11\"></span>tabella <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>egue <span class=\"_ _12\"></span>riporta <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>dettag<span class=\"_ _0\"></span>lio <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _12\"></span>imposte <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>redd<span class=\"_ _0\"></span>ito <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>esercizio <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>gli <span class=\"_ _11\"></span>eserciz<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>chiusi <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 dicembre 2025 e 2024<span class=\"_ _0\"></span>. Il <span class=\"_ _13\"> </span>Decre<span class=\"_ _0\"></span>to <span class=\"_ _13\"> </span>Leg<span class=\"_ _0\"></span>islativo <span class=\"_ _17\"> </span>n. <span class=\"_ _13\"> </span>20<span class=\"_ _0\"></span>9 <span class=\"_ _17\"> </span>del <span class=\"_ _13\"> </span>27 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _17\"> </span>2023, <span class=\"_ _17\"> </span>recante <span class=\"_ _17\"> </span>l\u2019attuazione <span class=\"_ _17\"> </span>della <span class=\"_ _13\"> </span>rifo<span class=\"_ _0\"></span>rma <span class=\"_ _17\"> </span>fiscale <span class=\"_ _17\"> </span>in <span class=\"_ _13\"></span>materia <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>f<span class=\"_ _0\"></span>iscalit\u00e0 internazionale, <span class=\"_ _13\"></span>ha <span class=\"_ _12\"></span>recep<span class=\"_ _0\"></span>ito <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>Direttiv<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>n. <span class=\"_ _13\"></span>2022/UE/2523<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>materia <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>\u201cGlobal <span class=\"_ _13\"></span>Minimum <span class=\"_ _13\"></span>Tax\u201d <span class=\"_ _12\"></span>(c<span class=\"_ _0\"></span>omunemente <span class=\"_ _13\"></span>detta anche <span class=\"_ _12\"></span>\u201cnormativa <span class=\"_ _12\"></span>Pi<span class=\"_ _0\"></span>llar <span class=\"_ _12\"></span>2\u201d), <span class=\"_ _12\"></span>con <span class=\"_ _13\"></span>l\u2019esplicito <span class=\"_ _12\"></span>scopo <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>gar<span class=\"_ _0\"></span>antire, <span class=\"_ _13\"></span>a <span class=\"_ _12\"></span>decorrere <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>1\u00b0<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>gennaio <span class=\"_ _12\"></span>2024, <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>livello <span class=\"_ _12\"></span>impositiv<span class=\"_ _0\"></span>o minimo di tassazione de<span class=\"_ _0\"></span>i gruppi multinaziona<span class=\"_ _0\"></span>li o nazionali d<span class=\"_ _0\"></span>i imprese. Il <span class=\"_ _12\"></span>grupp<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>No<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>va<span class=\"_ _0\"></span>luta <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _13\"></span>impatti <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>normativa <span class=\"_ _13\"></span>Pillar <span class=\"_ _13\"></span>2 <span class=\"_ _13\"></span>nelle <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>iurisdizion<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>insed<span class=\"_ _0\"></span>iamento <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>ine <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>garantire <span class=\"_ _13\"></span>il corretto <span class=\"_ _12\"></span>adempimento <span class=\"_ _12\"></span>degli <span class=\"_ _13\"></span>obblighi <span class=\"_ _12\"></span>normativ<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>vigore. <span class=\"_ _12\"></span>L\u2018espos<span class=\"_ _0\"></span>izione <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _12\"></span>alla <span class=\"_ _12\"></span>normat<span class=\"_ _0\"></span>iva <span class=\"_ _12\"></span>Pillar <span class=\"_ _12\"></span>2 <span class=\"_ _12\"></span>\u00e8 diretta <span class=\"_ _3\"></span>consegu<span class=\"_ _0\"></span>enza del <span class=\"_ _3\"></span>livello di <span class=\"_ _3\"></span>imposizione effettiva i<span class=\"_ _3\"></span>n ogni <span class=\"_ _3\"></span>singola giurisdizione<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>Le regole <span class=\"_ _3\"></span>sul Pillar <span class=\"_ _3\"></span>2 prevedono -<span class=\"_ _3\"></span> per i <span class=\"_ _12\"></span>primi <span class=\"_ _13\"></span>periodi <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>eff<span class=\"_ _0\"></span>icacia <span class=\"_ _12\"></span>- <span class=\"_ _13\"></span>la <span class=\"_ _13\"></span>possibilit\u00e0 <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>applica<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>esemplificaz<span class=\"_ _0\"></span>ioni <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>calcolo <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>tassazione <span class=\"_ _13\"></span>effettiva, <span class=\"_ _13\"></span>i <span class=\"_ _12\"></span>cd.<span class=\"_ _0\"></span> \u201cTransitional Country by Country<span class=\"_ _0\"></span> Reporting (CbCR) Safe Harbour\u201d. In particolare, in caso di superamento di almeno uno di tre test previs<span class=\"_ _0\"></span>ti dai Transition<span class=\"_ _0\"></span>al CbCR Safe Harbour co<span class=\"_ _0\"></span>mporta<span class=\"_ _0\"></span> l\u2019automatico azzeramento <span class=\"_ _0\"></span>dell\u2019imposizione <span class=\"_ _0\"></span>addizionale eventualmente dovut<span class=\"_ _0\"></span>a e al contempo una mitigaz<span class=\"_ _0\"></span>ione degli oneri di compl<span class=\"_ _0\"></span>iance a carico del Gru<span class=\"_ _0\"></span>ppo. Nel <span class=\"_ _0\"></span>presente <span class=\"_ _11\"></span>bilancio <span class=\"_ _11\"></span>consolidato <span class=\"_ _11\"></span>chiuso <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2025 <span class=\"_ _11\"></span>sono <span class=\"_ _11\"></span>stati <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ilevati <span class=\"_ _0\"></span>Euro <span class=\"_ _11\"></span>173 <span class=\"_ _0\"></span>mig<span class=\"_ _0\"></span>liaia <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>oneri <span class=\"_ _11\"></span>complessivi da <span class=\"_ _11\"></span>Pi<span class=\"_ _0\"></span>llar <span class=\"_ _11\"></span>2 <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>alla <span class=\"_ _11\"></span>g<span class=\"_ _0\"></span>iurisdizi<span class=\"_ _0\"></span>one <span class=\"_ _11\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>Emi<span class=\"_ _0\"></span>rati <span class=\"_ _12\"></span>arabi, <span class=\"_ _11\"></span>dov<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>D<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>Nor<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>op<span class=\"_ _0\"></span>era <span class=\"_ _12\"></span>attraverso <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>soci<span class=\"_ _0\"></span>et\u00e0 <span class=\"_ _12\"></span>controllata <span class=\"_ _11\"></span>De <span class=\"_ _12\"></span>Nora Water <span class=\"_ _12\"></span>Technologies <span class=\"_ _12\"></span>FZE <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Dubai <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>branch <span class=\"_ _12\"></span>ad <span class=\"_ _12\"></span>Abu <span class=\"_ _12\"></span>Dhabi <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>De <span class=\"_ _11\"></span>No<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>Water <span class=\"_ _12\"></span>Technologies <span class=\"_ _12\"></span>LLC <span class=\"_ _12\"></span>- <span class=\"_ _12\"></span>USA; <span class=\"_ _12\"></span>mentre <span class=\"_ _12\"></span>nel bilancio consolidato ch<span class=\"_ _0\"></span>iuso al 31 dicembre 2024 non e<span class=\"_ _0\"></span>rano stat<span class=\"_ _0\"></span>i rilevati impatti derivanti da<span class=\"_ _0\"></span>lle regole sul Pillar 2<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "17 Utile per azione<span class=\"ff2 fs4 fc2\"> </span>Le seguenti tabelle riport<span class=\"_ _0\"></span>ano l\u2019utile per azi<span class=\"_ _0\"></span>one base e diluito per gli ese<span class=\"_ _0\"></span>rcizi chiusi al 31 dicembr<span class=\"_ _0\"></span>e 2025 e 2024: <span class=\"_ _0\"></span> <table class=\"s w3cb h252\" id=\"_ec66535b-2896-47d6-8335-5bd160a34738\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1c8d ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1c8e ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1c8e ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c x254 y1c90 w3cc h253\"><div class=\"t m0 x238 hb y1c8f ff1 fs6 fc2 sc0 ls0 ws0\">Utile di esercizio attr<span class=\"_ _0\"></span>ibuibile ai soci della controllante distribuibile <span class=\"_ _0\"></span>agli azionisti (in<span class=\"_ _1c4\"> </span></div><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Euro migliai<span class=\"_ _0\"></span>a)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x39e y1c91 w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">82.338<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x39f y1c91 w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">83.376<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1c92 ff1 fs6 fc2 sc0 ls0 ws0\">Numero medio ponderato di azioni ai fi<span class=\"_ _0\"></span>ni dell\u2019utile base per azione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x247 hb y1c92 ff1 fs6 fc2 sc2 ls0 ws0\">198.724.778<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1c92 ff1 fs6 fc2 sc0 ls0 ws0\">198.920.241<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c93 ff1 fs6 fc2 sc2 ls0 ws0\">Utile b<span class=\"_ _0\"></span>ase per azione (in Euro)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1c93 ff1 fs6 fc2 sc2 ls0 ws0\">0,41<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1c93 ff1 fs6 fc2 sc2 ls0 ws0\">0,42<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c94 ff1 fs6 fc2 sc0 ls0 ws0\">Numero medio ponderato di azioni ai fi<span class=\"_ _0\"></span>ni dell\u2019utile diluito per azione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x247 hb y1c94 ff1 fs6 fc2 sc2 ls0 ws0\">198.855.015<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1c94 ff1 fs6 fc2 sc0 ls0 ws0\">199.034.600<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c95 ff1 fs6 fc2 sc2 ls0 ws0\">Utile dil<span class=\"_ _0\"></span>uito per azione (in Euro)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1c95 ff1 fs6 fc2 sc2 ls0 ws0\">0,41<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1c95 ff1 fs6 fc2 sc2 ls0 ws0\">0,42</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "18. Attivit\u00e0 immateri<span class=\"_ _0\"></span>ali e avviamento  La <span class=\"_ _0\"></span>tabe<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egue <span class=\"_ _11\"></span>riporta <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omposizione <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>movime<span class=\"_ _0\"></span>ntazione <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>materiali <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _11\"></span>chiusi <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> dicembre 2025 e 2024<span class=\"_ _0\"></span>. <table class=\"s w3cd h254\" id=\"_e2d0ec69-71e0-446e-b9a1-dc133dcffd5a\"><tr><td></td><td></td><td class=\"c x2a5 y1c96 w2c8 h1b5\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Diritti di brevetto         <span class=\"_ _3\"></span>                   </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x389 hc y1c97 ff1 fs7 fc1d sc0 ls0 ws0\">industriale e </td><td class=\"t m0 x3a1 hc y1c97 ff1 fs7 fc1d sc0 ls0 ws0\">Conces-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a2 hc y1c98 ff1 fs7 fc1d sc0 ls0 ws0\">Know-how </td><td></td><td></td><td></td><td></td><td class=\"t m0 x3a3 hc y1c97 ff1 fs7 fc1d sc0 ls0 ws0\">Immobiliz-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hc y1c98 ff1 fs7 fc1d sc0 ls0 ws0\">Totale </td></tr><tr><td></td><td class=\"t m0 x21c hc y1c99 ff1 fs7 fc2 sc0 ls0 ws0\"> <span class=\"_ _119\"> </span><span class=\"fc1d\">Avviamento<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x3a4 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">diritti di </td><td class=\"t m0 x3a5 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">sioni    </td><td class=\"t m0 x297 hc y1c99 ff1 fs7 fc1d sc0 ls0 ws0\">e Tecno-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x28d hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">Relazioni </td><td class=\"t m0 x3a6 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">Costi di </td><td class=\"t m0 x3a7 h7 y1c99 ff1 fs7 fc1d sc0 ls0 ws0\">Altre<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x3a8 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">zazioni in </td><td class=\"t m0 x371 hc y1c99 ff1 fs7 fc1d sc0 ls0 ws0\">attivit\u00e0 </td></tr><tr><td></td><td></td><td class=\"c x3a9 y1c9b w2c9 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">utilizzazione delle </div></td><td class=\"t m0 x3a1 hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">licenze e </td><td></td><td class=\"t m0 x3aa h7 y1c9d ff1 fs7 fc1d sc0 ls0 ws0\">logie<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x3ab hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ac hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">sviluppo<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x3ad hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">corso e </td><td class=\"t m0 x3ae hc y1c9d ff1 fs7 fc1d sc0 ls0 ws0\">immateriali<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x3af hc y1c9e ff1 fs7 fc1d sc0 ls0 ws0\">opere </td><td class=\"t m0 x3b0 h7 y1c9e ff1 fs7 fc1d sc0 ls0 ws0\">marchi<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x3ad h7 y1c9e ff1 fs7 fc1d sc0 ls0 ws0\">acconti<span class=\"ff2 fs4 fc2\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x389 h7 y1c9f ff1 fs7 fc1d sc0 ls0 ws0\">dell'ingegno<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3b1 hc y1ca0 ff1 fs7 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _14b\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ca1 ff1 fs7 fc2 sc2 ls0 ws0\">Costo storico al 31 </td><td class=\"c n x3b2 y1ca2 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">64.742<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b3 y1ca2 w3cf h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">15.402<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b4 y1ca2 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">39.385<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b5 y1ca2 w3d0 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">50.762<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b6 y1ca2 w3d1 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4<span class=\"_ _0\"></span>5.205<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3b7 y1ca2 w3d2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">16.895</div></td><td class=\"t m0 x274 hc y1ca3 ff1 fs7 fc2 sc2 ls0 ws0\">9.286<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1ca2 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">7.990</div></td><td class=\"c n x3b9 y1ca2 w3d3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">2<span class=\"_ _0\"></span>49.667<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ca4 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2023<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">487<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">577<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x242 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">3.615<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">4.679<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(67)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(799)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x3bd hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a6 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(5.096)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(217)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x242 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(135)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(6.320)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3be hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bf hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ca8 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1ca9 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c1 y1ca9 w3d5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">327<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c2 y1ca9 w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.158<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3c3 y1ca9 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c4 y1ca9 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c5 y1ca9 w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">7.160</div></td><td class=\"c n x267 y1ca9 w3d7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">65</div></td><td class=\"c n x3c6 y1ca9 w3d8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(8.261)</div></td><td class=\"c n x3c7 y1ca9 w38d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">1.449<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1caa ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cab ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3c8 y1cac w38d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">3.957<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c9 y1cac w3d9 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(72)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ca y1cac w3da h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">861<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3cb y1cac w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.464<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3cc y1cac w3db h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">551<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3cd y1cac w3dc h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">1.131</div></td><td class=\"c n x39e y1cac w3db h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">331</div></td><td class=\"c n x3ce y1cac w3d7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">69<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3cf y1cac w3dc h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">9.292<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cad ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cae ff1 fs7 fc2 sc2 ls0 ws0\">Costo storico al 31 </td><td class=\"c n x3b2 y1caf w3dd h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">68.699<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d0 y1caf w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">16.077<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d1 y1caf w3d0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">42.182<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d2 y1caf w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">53.226<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d3 y1caf w3d1 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4<span class=\"_ _0\"></span>5.750<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3d4 y1caf w3de h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">20.090</div></td><td class=\"t m0 x274 hc y1cb0 ff1 fs7 fc2 sc2 ls0 ws0\">9.465<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1caf w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">3.278</div></td><td class=\"c n x3d5 y1caf w3d3 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">2<span class=\"_ _0\"></span>58.767<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cb1 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">874<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">269<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x242 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">6.032<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">7.175<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(29)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(823)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(319)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(1.171)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3be hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bf hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cb5 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1cb6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c1 y1cb6 w3d5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">333<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c2 y1cb6 w3df h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">1.470<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3d6 y1cb6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d7 y1cb6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d8 y1cb6 w3e0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.808</div></td><td class=\"c n x3d9 y1cb6 w3e1 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">5</div></td><td class=\"c n x3da y1cb6 w3e2 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(4.740)</div></td><td class=\"c n x3db y1cb6 w3e3 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(124)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cb7 ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cb8 ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3b2 y1cb9 w3e4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(7.662)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3dc y1cb9 w3e5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(266)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3dd y1cb9 w3e6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(3.489)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3de y1cb9 w3e6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(5.823)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3df y1cb9 w3e7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(4.965)<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3b7 y1cb9 w3e8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(2.450)</div></td><td class=\"c n x3e0 y1cb9 w3e3 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(754)</div></td><td class=\"c n x3e1 y1cb9 w3e9 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(206)</div></td><td class=\"c n x3e2 y1cb9 w3ea h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(25.615)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cba ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cbb ff1 fs7 fc2 sc2 ls0 ws0\">Costo storico al 31 </td><td class=\"c n x3b2 y1cbc w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">61.037<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b3 y1cbc w3d2 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">16.989<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e3 y1cbc w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">39.609<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d2 y1cbc w3cf h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">47.403<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e4 y1cbc w3eb h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4<span class=\"_ _0\"></span>0.785<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3e5 y1cbc w3de h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">20.129</div></td><td class=\"t m0 x274 hc y1cbd ff1 fs7 fc2 sc2 ls0 ws0\">8.716<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1cbc w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4.364</div></td><td class=\"c n x3d5 y1cbc w3ec h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">2<span class=\"_ _0\"></span>39.032<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cbe ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cbf ff1 fs7 fc2 sc2 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cc0 ff1 fs7 fc2 sc2 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x3c0 y1cc1 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e6 y1cc1 w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">14.276<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e7 y1cc1 w3d0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">30.809<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e8 y1cc1 w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">38.554<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e9 y1cc1 w3cf h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">32.500<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3ea y1cc1 w3d1 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1<span class=\"_ _0\"></span>2.313</div></td><td class=\"t m0 x274 hc y1cc0 ff1 fs7 fc2 sc2 ls0 ws0\">5.428<span class=\"_ _1c4\"> </span></td><td class=\"c n x3eb y1cc1 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-</div></td><td class=\"c n x3ec y1cc1 w3ed h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">133.880<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cc2 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2023<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">860<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">3.824<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x241 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">1.169<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ed hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">1.461<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x2a0 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">2.278<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">550<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">10.142<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(19)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(799)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x3bd hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a6 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(5.096)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(217)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(6.137)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cc5 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ee y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ef y1cc6 w3ee h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">15<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3f0 y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f1 y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f2 y1cc6 w3ef h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">584</div></td><td class=\"c n x3f3 y1cc6 w3ee h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">12<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f4 y1cc6 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f5 y1cc6 w3f0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">611<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cc7 ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table><table class=\"s w3f1 h255\" id=\"_e1e3dda7-bc0c-481e-9907-cd9a9ab1df12\"><tr><td class=\"t m0 x21c hc y1cc8 ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3c0 y1cc9 w3d4 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f6 y1cc9 w3d9 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(52)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f7 y1cc9 w3f2 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">620<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f8 y1cc9 w3f0 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">726<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f9 y1cc9 w3df h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.117</div></td><td class=\"c n x3fa y1cc9 w3f0 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">677</div></td><td class=\"c n x3fb y1cc9 w3f3 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">224<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3fc y1cc9 w39a h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3fd y1cc9 w38d h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">4.312<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cca ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ccb ff1 fs7 fc2 sc2 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ccc ff1 fs7 fc2 sc2 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x3c0 y1ccd w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e6 y1ccd w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">15.065<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e7 y1ccd w3d0 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">34.469</div></td><td class=\"c n x3e9 y1ccd w3d2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">34.681</div></td><td class=\"c n x3fe y1ccd w3f4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">41.840</div></td><td class=\"c n x3ff y1ccd w3f5 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1<span class=\"_ _0\"></span>0.756</div></td><td class=\"t m0 x274 hc y1ccc ff1 fs7 fc2 sc2 ls0 ws0\">5.997<span class=\"_ _1c4\"> </span></td><td class=\"c n x3eb y1ccd w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-</div></td><td class=\"c n x3ec y1ccd w3ed h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">142.808<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cce ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">727<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">3.301<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ed hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">1.417<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x241 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">1.130<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">2.548<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">551<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">9.674<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(29)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(823)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x374 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(319)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(1.171)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cd1 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ee y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x400 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x401 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x402 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x403 y1cd2 w3f6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x404 y1cd2 w3f6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x405 y1cd2 w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x406 y1cd2 w3f6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cd3 ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cd4 ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3c0 y1cd5 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x407 y1cd5 w3e3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(211)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x408 y1cd5 w3f7 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.887)</div></td><td class=\"c n x409 y1cd5 w3e6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(3.969)</div></td><td class=\"c n x40a y1cd5 w3e8 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(4.744)</div></td><td class=\"c n x3ea y1cd5 w3e2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(1.375)</div></td><td class=\"c n x3e0 y1cd5 w3e3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(520)</div></td><td class=\"c n x40b y1cd5 w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-</div></td><td class=\"c n x40c y1cd5 w3ea h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(13.706)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cd6 ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cd7 ff1 fs7 fc2 sc2 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cd8 ff1 fs7 fc2 sc2 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x3c0 y1cd9 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e6 y1cd9 w3cf h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">15.552<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x40d y1cd9 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">34.060</div></td><td class=\"c n x40e y1cd9 w3de h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">32.129</div></td><td class=\"c n x40f y1cd9 w3d2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">38.226</div></td><td class=\"c n x3ea y1cd9 w3eb h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">1<span class=\"_ _0\"></span>1.610</div></td><td class=\"t m0 x274 hc y1cd8 ff1 fs7 fc8 sc4 ls0 ws0\">6.028<span class=\"_ _1c4\"> </span></td><td class=\"c n x3eb y1cd9 w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">-</div></td><td class=\"c n x3ec y1cd9 w3f8 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">137.605<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cda ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cdb ff1 fs7 fc2 sc2 ls0 ws0\">Valore netto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cdc ff1 fs7 fc2 sc2 ls0 ws0\">contabile al 31 </td><td class=\"c n x3b2 y1cdd w3dd h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">68.699<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x410 y1cdd w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1.012<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x411 y1cdd w3df h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">7.713</div></td><td class=\"c n x412 y1cdd w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">11.069</div></td><td class=\"c n x413 y1cdd w3f9 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">11.386</div></td><td class=\"c n x414 y1cdd w3fa h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">9<span class=\"_ _0\"></span>.334</div></td><td class=\"t m0 x274 hc y1cdc ff1 fs7 fc2 sc2 ls0 ws0\">3.468<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1cdd w3d6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">3.278</div></td><td class=\"c n x3d5 y1cdd w3ec h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1<span class=\"_ _0\"></span>15.959<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cde ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cdf ff1 fs7 fc2 sc2 ls0 ws0\">Valore netto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ce0 ff1 fs7 fc2 sc2 ls0 ws0\">contabile al 31 </td><td class=\"c n x3b2 y1ce1 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">61.037<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x415 y1ce1 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">1.437<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x416 y1ce1 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">5.549</div></td><td class=\"c n x417 y1ce1 w3fb h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">8.656</div></td><td class=\"c n x418 y1ce1 w3df h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">9.177</div></td><td class=\"c n x419 y1ce1 w3d6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">8.519</div></td><td class=\"t m0 x274 hc y1ce0 ff1 fs7 fc8 sc4 ls0 ws0\">2.688<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1ce1 w3d6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">4.364</div></td><td class=\"c n x3d5 y1ce1 w3ec h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">1<span class=\"_ _0\"></span>01.427<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ce2 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Gli <span class=\"_ _20\"> </span>investimenti <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>immobilizz<span class=\"_ _0\"></span>azioni <span class=\"_ _20\"> </span>immateriali <span class=\"_ _20\"> </span>pari <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _20\"> </span>7.175 <span class=\"_ _20\"> </span>migliaia <span class=\"_ _20\"> </span>per <span class=\"_ _20\"> </span>l\u2019eserc<span class=\"_ _0\"></span>izio <span class=\"_ _20\"> </span>2025 <span class=\"_ _20\"> </span>si <span class=\"_ _20\"> </span>riferisco<span class=\"_ _0\"></span>no principalmente a: (iv)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>diritti <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>brevetto <span class=\"_ _1f\"> </span>industr<span class=\"_ _0\"></span>iale <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>diritti <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>util<span class=\"_ _0\"></span>izzazione <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>opere <span class=\"_ _1f\"> </span>dell'ingegno <span class=\"_ _1f\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _1f\"> </span>Euro <span class=\"_ _1f\"> </span>874 <span class=\"_ _1f\"> </span>mi<span class=\"_ _0\"></span>gliaia, principalmente <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iconducibili <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _11\"></span>registrazione <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>acquisizione <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>brevetti <span class=\"_ _11\"></span>industrial<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>par<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _0\"></span>capogrupp<span class=\"_ _0\"></span>o Industrie De Nora S.p.A.;<span class=\"_ _0\"></span> (v)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>concessioni, <span class=\"_ _12\"></span>licenze <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>marchi <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>269 <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _12\"></span>relativi <span class=\"_ _12\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>ll\u2019implementazione <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>sistema gestionale SAP e di alt<span class=\"_ _0\"></span>ri sistemi ICT; (vi)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>attivit\u00e0 im<span class=\"_ _0\"></span>materiali <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>corso di<span class=\"_ _0\"></span> r<span class=\"_ _0\"></span>ealizzazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>Euro 6<span class=\"_ _0\"></span>.032 m<span class=\"_ _0\"></span>igliaia, r<span class=\"_ _0\"></span>elative: <span class=\"_ _0\"></span>per Eu<span class=\"_ _0\"></span>ro 449<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>igliaia  <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>diritti <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> brevetto <span class=\"_ _1f\"> </span>industr<span class=\"_ _0\"></span>iale <span class=\"_ _1f\"> </span>e <span class=\"_ _1f\"> </span>diritt<span class=\"_ _0\"></span>i <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>ut<span class=\"_ _0\"></span>ilizzazione <span class=\"_ _1f\"> </span>delle <span class=\"_ _1f\"> </span>o<span class=\"_ _0\"></span>pere <span class=\"_ _1f\"> </span>d<span class=\"_ _0\"></span>ell'ingegno <span class=\"_ _20\"> </span>riconducibili <span class=\"_ _1f\"> </span>alla <span class=\"_ _20\"> </span>registrazione <span class=\"_ _1f\"> </span>e acquisizione <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>br<span class=\"_ _0\"></span>evetti <span class=\"_ _17\"> </span>industriali, <span class=\"_ _17\"> </span>da <span class=\"_ _17\"> </span>parte <span class=\"_ _13\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>capogruppo <span class=\"_ _17\"> </span>Industrie <span class=\"_ _17\"> </span>De <span class=\"_ _17\"> </span>Nora <span class=\"_ _13\"> </span>S<span class=\"_ _0\"></span>.p.A. <span class=\"_ _13\"> </span>e <span class=\"_ _17\"> </span>del<span class=\"_ _0\"></span>la <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>ntrollata giapponese <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Nora <span class=\"_ _2\"></span>Pe<span class=\"_ _0\"></span>rmelec <span class=\"_ _3\"></span>Ltd.; <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>Euro <span class=\"_ _3\"></span>722 <span class=\"_ _3\"></span>migliaia <span class=\"_ _3\"></span>a <span class=\"_ _2\"></span>conce<span class=\"_ _0\"></span>ssioni, <span class=\"_ _3\"></span>licenze <span class=\"_ _3\"></span>e <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>archi <span class=\"_ _3\"></span>relativi <span class=\"_ _3\"></span>principalmente<span class=\"_ _0\"></span> a <span class=\"_ _13\"></span>sviluppi <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>sistema <span class=\"_ _13\"></span>gestion<span class=\"_ _0\"></span>ale <span class=\"_ _13\"></span>SAP; <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>4.861 <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _13\"></span>relat<span class=\"_ _0\"></span>ive <span class=\"_ _13\"></span>ad <span class=\"_ _13\"></span>altre <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>ttivit\u00e0 <span class=\"_ _13\"> </span>imm<span class=\"_ _0\"></span>ateriali, <span class=\"_ _13\"></span>quali ulteriori sviluppi in amb<span class=\"_ _0\"></span>ito ICT e cos<span class=\"_ _0\"></span>ti di sviluppo prodotti de<span class=\"_ _0\"></span>l segmento di business W<span class=\"_ _0\"></span>ater Technologies.<span class=\"_ _0\"></span> Le svalutazioni <span class=\"_ _3\"></span>cumulate al <span class=\"_ _3\"></span>31 dicembre 2025 <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>interessa<span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>le attivit\u00e0 immateriali <span class=\"_ _3\"></span>sono complessivamente pari <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>Euro<span class=\"_ _0\"></span> 6.398 migliaia, invar<span class=\"_ _0\"></span>iate rispetto all\u2019ese<span class=\"_ _0\"></span>rcizio precedente.<span class=\"_ _1c4\"> </span>Attivit\u00e0 immateriali a vita uti<span class=\"_ _3\"></span>le definita Diritti di brevetto <span class=\"_ _0\"></span>industriale e diritt<span class=\"_ _0\"></span>i di utilizzazione delle o<span class=\"_ _0\"></span>pere dell\u2019ingegn<span class=\"_ _0\"></span>o La <span class=\"_ _0\"></span>voce <span class=\"_ _11\"></span>si <span class=\"_ _0\"></span>rif<span class=\"_ _0\"></span>erisce <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>evalentemente <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>costi <span class=\"_ _11\"></span>sostenuti <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u2019acquisto <span class=\"_ _11\"></span>o <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>deposito <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>nuovi <span class=\"_ _11\"></span>brevetti <span class=\"_ _0\"></span>industr<span class=\"_ _0\"></span>iali <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>per nuove estensioni geograf<span class=\"_ _0\"></span>iche. Concessioni, licenze <span class=\"_ _0\"></span>e marchi La <span class=\"_ _0\"></span>voce <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _0\"></span>prevalentemente <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>stituita <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>costi <span class=\"_ _11\"></span>relativi <span class=\"_ _0\"></span>all\u2019implem<span class=\"_ _0\"></span>entazione <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>sistema <span class=\"_ _0\"></span>gesti<span class=\"_ _0\"></span>onale <span class=\"_ _0\"></span>SA<span class=\"_ _0\"></span>P <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>altri s<span class=\"_ _0\"></span>istemi ICT. L\u2019ammortamento di ta<span class=\"_ _0\"></span>li diritti viene effet<span class=\"_ _0\"></span>tuato a quote cost<span class=\"_ _0\"></span>anti in base al<span class=\"_ _0\"></span>la presunta durata di uti<span class=\"_ _0\"></span>lizzazione. Know-how e Tecnologie<span class=\"_ _1c4\"> </span>Rappresenta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valorizzazione <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sp<span class=\"_ _0\"></span>ecifiche <span class=\"_ _0\"></span>tecnologie <span class=\"_ _0\"></span>nella pro<span class=\"_ _0\"></span>duzione e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vendita de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>propri <span class=\"_ _0\"></span>prodotti e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>istemi; <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>tratta di <span class=\"_ _0\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>identificate <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>sede <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>purchase <span class=\"_ _11\"></span>price <span class=\"_ _11\"></span>allocatio<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>eguito <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>aggregazioni <span class=\"_ _11\"></span>aziendal<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>he <span class=\"_ _11\"></span>hanno <span class=\"_ _11\"></span>interessato <span class=\"_ _11\"></span>le<span class=\"_ _1c4\"> </span>societ\u00e0 <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>Gruppo. <span class=\"_ _13\"></span>L\u2019ammortame<span class=\"_ _0\"></span>nto <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>tali <span class=\"_ _12\"></span>dir<span class=\"_ _0\"></span>itti <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>iene <span class=\"_ _13\"></span>effettuato <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>quote <span class=\"_ _13\"></span>cos<span class=\"_ _0\"></span>tanti <span class=\"_ _12\"></span>in <span class=\"_ _13\"> </span>bas<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>alla <span class=\"_ _13\"></span>presunt<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>durata <span class=\"_ _13\"></span>di sfruttamento.  Relazioni commerciali <span class=\"_ _0\"></span> Rappresenta <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>valorizzazione <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>re<span class=\"_ _0\"></span>lazioni <span class=\"_ _17\"> </span>commerciali; <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>tratta <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>ident<span class=\"_ _0\"></span>ificate <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>sede <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>purchase <span class=\"_ _17\"> </span>price allocation a seguito d<span class=\"_ _0\"></span>i aggregazioni az<span class=\"_ _0\"></span>iendali che hanno int<span class=\"_ _0\"></span>eressato le societ\u00e0 d<span class=\"_ _0\"></span>el Gruppo.  Costi di sviluppo Si <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>atta <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _11\"></span>capitalizzaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>sti <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>sv<span class=\"_ _0\"></span>iluppo <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>stenut<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>alcune <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>uppo, <span class=\"_ _11\"></span>relativamente <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>attivit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> progetti la cui fatt<span class=\"_ _0\"></span>ibilit\u00e0 tecnica e<span class=\"_ _0\"></span> commerciale per lo sv<span class=\"_ _0\"></span>iluppo e la relativa vend<span class=\"_ _0\"></span>ita \u00e8 stata deter<span class=\"_ _0\"></span>minata.  Altre immobilizzazioni imm<span class=\"_ _0\"></span>ateriali La <span class=\"_ _0\"></span>voce, <span class=\"_ _0\"></span>pari <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _11\"></span>2.688 <span class=\"_ _0\"></span>migli<span class=\"_ _0\"></span>aia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025, <span class=\"_ _0\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>3.468 <span class=\"_ _11\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _0\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>lude principalmente <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alorizzazione<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>marchi <span class=\"_ _12\"></span>ident<span class=\"_ _0\"></span>ificati <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>de <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>purchase <span class=\"_ _13\"></span>price <span class=\"_ _12\"></span>allocation <span class=\"_ _13\"></span>a <span class=\"_ _12\"></span>seguito <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>aggr<span class=\"_ _0\"></span>egazioni aziendali che hanno <span class=\"_ _0\"></span>interessato le societ\u00e0 de<span class=\"_ _0\"></span>l Gruppo.  Immobilizzazioni in corso e acco<span class=\"_ _0\"></span>nti La voce <span class=\"_ _0\"></span>si r<span class=\"_ _0\"></span>iferisce ai cost<span class=\"_ _0\"></span>i sos<span class=\"_ _0\"></span>tenuti per<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>realizzazione <span class=\"_ _0\"></span>e sv<span class=\"_ _0\"></span>iluppo di pro<span class=\"_ _0\"></span>getti softw<span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>e allo <span class=\"_ _0\"></span>sviluppo di <span class=\"_ _0\"></span>nuovi <span class=\"_ _0\"></span>prodotti per i quali non risulta ancor<span class=\"_ _0\"></span>a avviato i<span class=\"_ _0\"></span>l processo di utilizzaz<span class=\"_ _0\"></span>ione economica.<span class=\"_ _1c4\"> </span>Attivit\u00e0 immateriali a vita uti<span class=\"_ _3\"></span>le indefinita Al 31 dicembre 2025 e 202<span class=\"_ _0\"></span>4 il valore dell\u2019avv<span class=\"_ _0\"></span>iamento si rife<span class=\"_ _0\"></span>risce: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">all\u2019acquisizione della s<span class=\"_ _0\"></span>ociet\u00e0 De Nora Tech LLC (<span class=\"_ _0\"></span>U.S.A.) (<span class=\"_ _0\"></span>segmento Electrode Technolog<span class=\"_ _0\"></span>ies) avvenuta nel 2005;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">all\u2019acquisizione <span class=\"_ _13\"> </span>occo<span class=\"_ _0\"></span>rsa <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>2015 <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>No<span class=\"_ _0\"></span>ra <span class=\"_ _13\"></span>Ozone <span class=\"_ _13\"></span>S.r.l., <span class=\"_ _13\"> </span>su<span class=\"_ _0\"></span>ccessivamente <span class=\"_ _13\"> </span>incorporata <span class=\"_ _13\"> </span>nella <span class=\"_ _13\"></span>De <span class=\"_ _13\"> </span>Nora <span class=\"_ _13\"> </span>Wate<span class=\"_ _0\"></span>r </span></span>Technologies Italy S<span class=\"_ _0\"></span>.r.l. (Italia) (segmento W<span class=\"_ _0\"></span>ater Technologies)<span class=\"_ _0\"></span>. In <span class=\"_ _12\"></span>linea <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>richiesto <span class=\"_ _12\"></span>dallo <span class=\"_ _13\"></span>IAS <span class=\"_ _12\"></span>36, <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>stat<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>condotto <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>test <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>impairment <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>accertare l\u2019esistenza di eventuali perdi<span class=\"_ _3\"></span>te di valore dell\u2019avviamento. A tal <span class=\"_ _3\"></span>fine si precisa che, <span class=\"_ _3\"></span>ai fini del<span class=\"_ _3\"></span>la verifica della recuperabilit\u00e0 dell\u2019avviamento iscritto tr<span class=\"_ _0\"></span>a le attivit\u00e0 immateria<span class=\"_ _0\"></span>li, sono stati id<span class=\"_ _0\"></span>entificati <span class=\"_ _0\"></span>i seguenti gruppi di Cash G<span class=\"_ _0\"></span>enerating Unit: <table class=\"s w3fc h257\" id=\"_262c0b30-f2e1-480e-9da2-ceefa0239432\"><tr><td></td><td class=\"t m0 x21c hb y1ce3 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _14d\"> </span><span class=\"fc1d\">31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1ce4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ce4 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1ce5 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ce6 ff1 fs6 fc2 sc0 ls0 ws0\">Segmento Electrode Technologie<span class=\"_ _0\"></span>s<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ce6 ff1 fs6 fc8 sc0 ls0 ws0\">59.537<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1ce6 ff1 fs6 fc8 sc0 ls0 ws0\">67.199<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ce7 ff1 fs6 fc2 sc0 ls0 ws0\">Segmento Water Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ce7 ff1 fs6 fc8 sc0 ls0 ws0\">1.500<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ce7 ff1 fs6 fc8 sc0 ls0 ws0\">1.500<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ce8 ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ce8 ff1 fs6 fc8 sc0 ls0 ws0\">61.037<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1ce8 ff1 fs6 fc8 sc0 ls0 ws0\">68.699<span class=\"_ _1c4\"> </span></td></tr></table>Al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019identificaz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>gruppi <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>CG<span class=\"_ _0\"></span>U <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>stati <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>iderati <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>evisti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>ncipi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riferimento<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>fra <span class=\"_ _11\"></span>i quali l<span class=\"_ _0\"></span>e m<span class=\"_ _0\"></span>odalit\u00e0 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cui <span class=\"_ _11\"></span>la d<span class=\"_ _0\"></span>irezione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nitora <span class=\"_ _0\"></span>l'opera<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _0\"></span>del G<span class=\"_ _0\"></span>ruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>adotta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>decisioni <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ategiche, <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> riferimento <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>particolare <span class=\"_ _13\"> </span>all\u2019off<span class=\"_ _0\"></span>erta <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>prodotti <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>decisioni <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>investimento. <span class=\"_ _13\"> </span>In <span class=\"_ _13\"> </span>particol<span class=\"_ _0\"></span>are, <span class=\"_ _13\"></span>l\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>relativo all\u2019acquisizione <span class=\"_ _15\"> </span>della <span class=\"_ _15\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>De <span class=\"_ _15\"> </span>Nora <span class=\"_ _15\"> </span>Tech <span class=\"_ _15\"> </span>LLC <span class=\"_ _78\"> </span>(U<span class=\"_ _0\"></span>.S.A.) <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>verificato <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>livel<span class=\"_ _0\"></span>lo  d<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>se<span class=\"_ _0\"></span>gmento <span class=\"_ _15\"> </span>di <span class=\"_ _78\"> </span>bu<span class=\"_ _0\"></span>siness <span class=\"_ _15\"> </span>Electrode Technologies, <span class=\"_ _12\"></span>mentre <span class=\"_ _12\"></span>l\u2019avviamento <span class=\"_ _12\"></span>relativo <span class=\"_ _12\"></span>all\u2019acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _12\"></span>Ozone <span class=\"_ _12\"></span>S.r.l. <span class=\"_ _12\"></span>(ora <span class=\"_ _12\"></span>incorporata <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>De <span class=\"_ _11\"></span>Nora Water Technologies Italy S.r<span class=\"_ _0\"></span>.l.) \u00e8 verificato a <span class=\"_ _0\"></span>livello di segm<span class=\"_ _0\"></span>ento di business Water Techno<span class=\"_ _0\"></span>logies. Al 31 <span class=\"_ _3\"></span>dicembre 2025 <span class=\"_ _3\"></span>l\u2019avviamento \u00e8 stato <span class=\"_ _3\"></span>sottoposto a <span class=\"_ _3\"></span>test di impairment <span class=\"_ _3\"></span>conformemente alle disposizioni <span class=\"_ _3\"></span>del principio contabile <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36, <span class=\"_ _0\"></span>ovv<span class=\"_ _0\"></span>ero c<span class=\"_ _0\"></span>onfrontando <span class=\"_ _11\"></span>il valore <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>include <span class=\"_ _11\"></span>l\u2019avviame<span class=\"_ _0\"></span>nto con<span class=\"_ _0\"></span> il <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>valore recuperabile. <span class=\"_ _20\"> </span>Nello <span class=\"_ _1f\"> </span>s<span class=\"_ _0\"></span>pecifico, <span class=\"_ _20\"> </span>la <span class=\"_ _20\"> </span>configurazione <span class=\"_ _20\"> </span>di <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _20\"> </span>recuperabile <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _1f\"> </span>quel<span class=\"_ _0\"></span>la <span class=\"_ _20\"> </span>del <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _20\"> </span>d\u2019uso, <span class=\"_ _1f\"> </span>dete<span class=\"_ _0\"></span>rminato attualizzando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>previsionali<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>gruppo <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>CGU <span class=\"_ _11\"></span>(\u201cDCF <span class=\"_ _11\"></span>Method\u201d) <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>periodo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>tre <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccessivi <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _11\"></span>di<span class=\"_ _1c4\"> </span>bilancio. <span class=\"_ _12\"></span>Le <span class=\"_ _12\"></span>assunzioni <span class=\"_ _12\"></span>chiave <span class=\"_ _12\"></span>utilizzat<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>dati <span class=\"_ _12\"></span>previsionali <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>stim<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>andamenti <span class=\"_ _12\"></span>del fatturato, <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>l\u2019EBITDA <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>EB<span class=\"_ _0\"></span>IT, <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _11\"></span>flussi <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>cassa <span class=\"_ _12\"></span>operativi, <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>crescita <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _11\"></span>term<span class=\"_ _0\"></span>inale <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>costo <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>edio<span class=\"_ _1c4\"> </span>ponderato <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>capita<span class=\"_ _0\"></span>le <span class=\"_ _13\"></span>(tasso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>attua<span class=\"_ _0\"></span>lizzazione), <span class=\"_ _13\"></span>tene<span class=\"_ _0\"></span>ndo <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>cons<span class=\"_ _0\"></span>iderazione <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _13\"></span>economico-reddituali <span class=\"_ _17\"> </span>e finanziarie p<span class=\"_ _0\"></span>assate e <span class=\"_ _0\"></span>le aspettat<span class=\"_ _0\"></span>ive f<span class=\"_ _0\"></span>uture. Per <span class=\"_ _0\"></span>i dat<span class=\"_ _0\"></span>i al 31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 2025, <span class=\"_ _0\"></span>tali aspett<span class=\"_ _0\"></span>ative fu<span class=\"_ _0\"></span>ture s<span class=\"_ _0\"></span>ono st<span class=\"_ _0\"></span>ate desunte <span class=\"_ _0\"></span>dal piano industriale 2026-2028 <span class=\"_ _0\"></span>approvato i<span class=\"_ _0\"></span>n data 17 marzo 2026 <span class=\"_ _0\"></span>dal Consiglio d<span class=\"_ _0\"></span>i Amministrazione<span class=\"_ _0\"></span>.   Il <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rminale <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>stato <span class=\"_ _11\"></span>dete<span class=\"_ _0\"></span>rminato <span class=\"_ _11\"></span>in <span class=\"_ _0\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iterio <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>rendita <span class=\"_ _11\"></span>perpetua <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>flusso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>cassa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>norm<span class=\"_ _0\"></span>alizzato <span class=\"_ _11\"></span>delle CGU, con riferimento all\u2019ultim<span class=\"_ _0\"></span>o periodo dei dati previsiona<span class=\"_ _0\"></span>li considerato<span class=\"_ _0\"></span>, applicando una crescit<span class=\"_ _0\"></span>a inerziale annua (tasso \u201cg\u201d o \u201cg-rate\u201d). Ai <span class=\"_ _12\"></span>fi<span class=\"_ _0\"></span>ni <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>stim<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>gruppo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>CGU <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>allocato <span class=\"_ _13\"></span>l\u2019avviamento <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>fatto <span class=\"_ _13\"> </span>uso <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>seguent<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>font<span class=\"_ _0\"></span>i d\u2019informazione: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">fonti <span class=\"_ _17\"> </span>interne: <span class=\"_ _17\"> </span>lo <span class=\"_ _17\"> </span>IAS <span class=\"_ _17\"> </span>36 <span class=\"_ _17\"> </span>richiede <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>stima <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>d\u2019uso <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>fondi <span class=\"_ _17\"> </span>sulle <span class=\"_ _17\"> </span>previsioni <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>flussi<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>risultato <span class=\"_ _17\"> </span>pi\u00f9 </span></span>aggiornate <span class=\"_ _12\"></span>formulate <span class=\"_ _12\"></span>dall\u2019alta <span class=\"_ _12\"></span>direzione. <span class=\"_ _12\"></span>Ai <span class=\"_ _12\"></span>fini <span class=\"_ _12\"></span>dell\u2019impai<span class=\"_ _0\"></span>rment <span class=\"_ _12\"></span>test <span class=\"_ _12\"></span>dell\u2019avviamento <span class=\"_ _12\"></span>alle <span class=\"_ _12\"></span>date <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimento <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>\u00e8 fatto uso dei piani industr<span class=\"_ _0\"></span>iali sopra indicati;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">fonti esterne: ai<span class=\"_ _3\"></span> fini dell\u2019impairment test <span class=\"_ _3\"></span>dell\u2019avviamento si <span class=\"_ _3\"></span>\u00e8 fatto uso <span class=\"_ _3\"></span>di fonti <span class=\"_ _3\"></span>esterne d\u2019informazione per il <span class=\"_ _3\"></span>calcolo<span class=\"_ _0\"></span> </span></span>del <span class=\"_ _11\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>med<span class=\"_ _0\"></span>io <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>onderato <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>capitale <span class=\"_ _11\"></span>(W<span class=\"_ _0\"></span>ACC), <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>attraverso <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>meto<span class=\"_ _0\"></span>dologia <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>sset <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>icing model <span class=\"_ _0\"></span>(\u201cCAPM\u201d). <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>richiesto <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>llo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>capitale \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcolato <span class=\"_ _0\"></span>considerando <span class=\"_ _11\"></span>la struttura finanziaria tar<span class=\"_ _0\"></span>get derivante<span class=\"_ _0\"></span> dall\u2019analisi della struttu<span class=\"_ _0\"></span>ra finanzia<span class=\"_ _0\"></span>ria di societ\u00e0 quotate co<span class=\"_ _0\"></span>mparabili.<span class=\"_ _0\"></span> I parametri utilizzati pe<span class=\"_ _0\"></span>r la stima del valore attua<span class=\"_ _0\"></span>le dei fluss<span class=\"_ _0\"></span>i di cassa s<span class=\"_ _0\"></span>ono riportati nella tabella <span class=\"_ _0\"></span>che segue: <table class=\"s w3fd h258\" id=\"_4c8fd073-262b-4e7c-b660-bcfcb07720b8\"><tr><td></td><td></td><td class=\"t m0 x41a hb y1ce9 ff1 fs6 fc1d sc0 ls0 ws0\">31 dicembre </td></tr><tr><td></td><td class=\"t m0 x221 hb y1cea ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1ceb ff1 fs6 fc1d sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x21c hb y1cec ff1 fs6 fc1d sc0 ls0 ws0\">WACC<span class=\"fc2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x254 y1ced w3fe h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Electrode Technologie<span class=\"_ _0\"></span>s<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41b y1ced w3ff h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">10,3%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41c y1ced w400 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">10,6%<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1cee w401 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Water Technologies<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41d y1cee w3c5 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">9,4%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41e y1cee w402 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">10,5%<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1cef ff1 fs6 fc1d sc0 ls0 ws0\">G-rate <span class=\"_ _152\"> </span><span class=\"fc0 sc1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x254 y1cf0 w3fe h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Electrode Technologie<span class=\"_ _0\"></span>s<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41b y1cf0 w3ff h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,13%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41c y1cf0 w400 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,16%<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1cf1 w401 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Water Technologies<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41f y1cf1 w3ff h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,41%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x420 y1cf1 w400 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,48%<span class=\"_ _1c4\"> </span></div></td></tr></table>Le  assum<span class=\"_ _0\"></span>ption  di  bus<span class=\"_ _0\"></span>iness<span class=\"_ _0\"></span>  plan <span class=\"_ _15\"> </span>per  il <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>egmento <span class=\"_ _78\"> </span>Electr<span class=\"_ _0\"></span>ode  Techn<span class=\"_ _0\"></span>ologies,  a<span class=\"_ _0\"></span>lla  base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>verifiche  di <span class=\"_ _15\"> </span>impairment effettuate, <span class=\"_ _13\"> </span>pre<span class=\"_ _0\"></span>vedono <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>mante<span class=\"_ _0\"></span>nimento <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>l\u2019<span class=\"_ _0\"></span>ulteriore <span class=\"_ _17\"> </span>consolidamento <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>posiz<span class=\"_ _0\"></span>ionamento <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>ei <span class=\"_ _13\"> </span>mercat<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i riferimento; <span class=\"_ _14\"> </span>il <span class=\"_ _17\"> </span>piano <span class=\"_ _14\"> </span>industriale <span class=\"_ _17\"> </span>2026-2028  prevede <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>antenimento <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>buoni  li<span class=\"_ _3\"></span>velli <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>volumi <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>fatturat<span class=\"_ _0\"></span>o, <span class=\"_ _17\"> </span>ed <span class=\"_ _17\"> </span>un<span class=\"_ _0\"></span>a redditivit\u00e0 funzione de<span class=\"_ _0\"></span>lla prevista evoluz<span class=\"_ _0\"></span>ione del mix produttiv<span class=\"_ _0\"></span>o. Le as<span class=\"_ _0\"></span>sumption <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>pla<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il segm<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>Water <span class=\"_ _0\"></span>Techno<span class=\"_ _0\"></span>logies, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>e delle <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erifiche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impairment <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ffettuate, prevedono una progress<span class=\"_ _0\"></span>ione delle performance<span class=\"_ _0\"></span>, sia in termini d<span class=\"_ _0\"></span>i livelli e volumi di f<span class=\"_ _0\"></span>atturato che <span class=\"_ _0\"></span>di redditivit\u00e0. Dall\u2019impairment <span class=\"_ _12\"></span>test <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>emerso <span class=\"_ _12\"></span>che, <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>entrambi <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>segmenti <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _12\"></span>testati, <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>d\u2019uso, determinato <span class=\"_ _49\"> </span>attualizzan<span class=\"_ _0\"></span>do <span class=\"_ _49\"> </span>mediante <span class=\"_ _49\"> </span>il <span class=\"_ _49\"> </span>\u201cDC<span class=\"_ _0\"></span>F <span class=\"_ _49\"> </span>Method\u201d <span class=\"_ _49\"> </span>i <span class=\"_ _49\"> </span>dati <span class=\"_ _49\"> </span>previsiona<span class=\"_ _0\"></span>li <span class=\"_ _49\"> </span>di <span class=\"_ _49\"> </span>riferiment<span class=\"_ _0\"></span>o, <span class=\"_ _49\"> </span>risulta <span class=\"_ _49\"> </span>superiore <span class=\"_ _49\"> </span>al<span class=\"_ _0\"></span> corrispondente valore de<span class=\"_ _0\"></span>l capitale investito nett<span class=\"_ _0\"></span>o (incluso l\u2019a<span class=\"_ _0\"></span>vviamento).<span class=\"_ _0\"></span>  Relativamente <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>segmento <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>lectrode <span class=\"_ _0\"></span>Techno<span class=\"_ _0\"></span>logies, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>d\u2019u<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>risu<span class=\"_ _0\"></span>lta <span class=\"_ _0\"></span>superio<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dell\u20198% <span class=\"_ _11\"></span>circa <span class=\"_ _0\"></span>risp<span class=\"_ _0\"></span>etto al <span class=\"_ _3\"></span>capitale i<span class=\"_ _3\"></span>nvestito netto <span class=\"_ _3\"></span>afferente al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>segmento; mentre, <span class=\"_ _3\"></span>relativamente al <span class=\"_ _3\"></span>segmento <span class=\"_ _3\"></span>Water <span class=\"_ _3\"></span>Technologies, il <span class=\"_ _3\"></span>valore d\u2019u<span class=\"_ _3\"></span>so determinato risulta par<span class=\"_ _0\"></span>i ad oltre il doppio de<span class=\"_ _0\"></span>l capitale investito <span class=\"_ _0\"></span>netto afferente a<span class=\"_ _0\"></span>l segmento.. Si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>inoltre <span class=\"_ _11\"></span>proceduto <span class=\"_ _0\"></span>ad <span class=\"_ _11\"></span>effettuare <span class=\"_ _11\"></span>un\u2019analisi <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>sensitivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>verificare <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>tenuta <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontabili <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>avviame<span class=\"_ _0\"></span>nti in presenza di var<span class=\"_ _0\"></span>iazioni peggiorative del<span class=\"_ _0\"></span>le principali ass<span class=\"_ _0\"></span>unzioni.  In particolare, in relazi<span class=\"_ _0\"></span>one all\u2019esercizio ch<span class=\"_ _0\"></span>iuso al 31 dicembre 20<span class=\"_ _0\"></span>25:<span class=\"_ _1c4\"> </span>per i<span class=\"_ _3\"></span>l segmento <span class=\"_ _3\"></span>Electrode Technologies, un <span class=\"_ _3\"></span>aumento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>WACC fino <span class=\"_ _3\"></span>al 1<span class=\"_ _3\"></span>0,9%, o <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>del  <span class=\"_ _3\"></span>g-rate fino <span class=\"_ _3\"></span>al 1<span class=\"_ _3\"></span>,38% o <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>riduzione <span class=\"_ _1f\"> </span>dell\u2019EBIT <span class=\"_ _16\"> </span>lun<span class=\"_ _0\"></span>go <span class=\"_ _1f\"> </span>il <span class=\"_ _16\"> </span>periodo <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>pia<span class=\"_ _0\"></span>no <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>6%,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _16\"> </span>analogo <span class=\"_ _16\"> </span>impatto <span class=\"_ _1f\"> </span>sul <span class=\"_ _16\"> </span>flu<span class=\"_ _0\"></span>sso <span class=\"_ _1f\"> </span>terminale, <span class=\"_ _15\"> </span>non<span class=\"_ _0\"></span> determinerebbero perdit<span class=\"_ _0\"></span>e di valore;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">per il segmento Water Technolo<span class=\"_ _0\"></span>gies, un aumento del WACC fin<span class=\"_ _0\"></span>o al 16,2% o l\u2019azzeramento del g-rate o la r<span class=\"_ _0\"></span>iduzione </span></span>dell\u2019EBIT <span class=\"_ _3\"></span>lungo il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>periodo di <span class=\"_ _3\"></span>piano <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>41%, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>analogo impatto <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>flusso <span class=\"_ _3\"></span>terminale, non <span class=\"_ _3\"></span>determinerebbero <span class=\"_ _3\"></span>perdite di valore.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "<div class=\"gs1b\"><table class=\"s w3cd h254\" id=\"_e2d0ec69-71e0-446e-b9a1-dc133dcffd5a\"><tr><td></td><td></td><td class=\"c x2a5 y1c96 w2c8 h1b5\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">Diritti di brevetto         <span class=\"_ _3\"></span>                   </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x389 hc y1c97 ff1 fs7 fc1d sc0 ls0 ws0\">industriale e </td><td class=\"t m0 x3a1 hc y1c97 ff1 fs7 fc1d sc0 ls0 ws0\">Conces-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a2 hc y1c98 ff1 fs7 fc1d sc0 ls0 ws0\">Know-how </td><td></td><td></td><td></td><td></td><td class=\"t m0 x3a3 hc y1c97 ff1 fs7 fc1d sc0 ls0 ws0\">Immobiliz-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hc y1c98 ff1 fs7 fc1d sc0 ls0 ws0\">Totale </td></tr><tr><td></td><td class=\"t m0 x21c hc y1c99 ff1 fs7 fc2 sc0 ls0 ws0\"> <span class=\"_ _119\"> </span><span class=\"fc1d\">Avviamento<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x3a4 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">diritti di </td><td class=\"t m0 x3a5 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">sioni    </td><td class=\"t m0 x297 hc y1c99 ff1 fs7 fc1d sc0 ls0 ws0\">e Tecno-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x28d hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">Relazioni </td><td class=\"t m0 x3a6 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">Costi di </td><td class=\"t m0 x3a7 h7 y1c99 ff1 fs7 fc1d sc0 ls0 ws0\">Altre<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x3a8 hc y1c9a ff1 fs7 fc1d sc0 ls0 ws0\">zazioni in </td><td class=\"t m0 x371 hc y1c99 ff1 fs7 fc1d sc0 ls0 ws0\">attivit\u00e0 </td></tr><tr><td></td><td></td><td class=\"c x3a9 y1c9b w2c9 h114\"><div class=\"t m0 x0 hc yed9 ff1 fs7 fc1d sc0 ls0 ws0\">utilizzazione delle </div></td><td class=\"t m0 x3a1 hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">licenze e </td><td></td><td class=\"t m0 x3aa h7 y1c9d ff1 fs7 fc1d sc0 ls0 ws0\">logie<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x3ab hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ac hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">sviluppo<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x3ad hc y1c9c ff1 fs7 fc1d sc0 ls0 ws0\">corso e </td><td class=\"t m0 x3ae hc y1c9d ff1 fs7 fc1d sc0 ls0 ws0\">immateriali<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x3af hc y1c9e ff1 fs7 fc1d sc0 ls0 ws0\">opere </td><td class=\"t m0 x3b0 h7 y1c9e ff1 fs7 fc1d sc0 ls0 ws0\">marchi<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x3ad h7 y1c9e ff1 fs7 fc1d sc0 ls0 ws0\">acconti<span class=\"ff2 fs4 fc2\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x389 h7 y1c9f ff1 fs7 fc1d sc0 ls0 ws0\">dell'ingegno<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x3b1 hc y1ca0 ff1 fs7 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _14b\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ca1 ff1 fs7 fc2 sc2 ls0 ws0\">Costo storico al 31 </td><td class=\"c n x3b2 y1ca2 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">64.742<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b3 y1ca2 w3cf h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">15.402<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b4 y1ca2 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">39.385<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b5 y1ca2 w3d0 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">50.762<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b6 y1ca2 w3d1 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4<span class=\"_ _0\"></span>5.205<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3b7 y1ca2 w3d2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">16.895</div></td><td class=\"t m0 x274 hc y1ca3 ff1 fs7 fc2 sc2 ls0 ws0\">9.286<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1ca2 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">7.990</div></td><td class=\"c n x3b9 y1ca2 w3d3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">2<span class=\"_ _0\"></span>49.667<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ca4 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2023<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">487<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">577<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x242 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">3.615<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hc y1ca5 ff1 fs7 fc2 sc0 ls0 ws0\">4.679<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(67)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(799)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x3bd hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a6 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(5.096)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(217)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x242 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(135)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1ca6 ff1 fs7 fc2 sc0 ls0 ws0\">(6.320)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3be hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bf hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hc y1ca7 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1ca8 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1ca9 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c1 y1ca9 w3d5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">327<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c2 y1ca9 w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.158<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3c3 y1ca9 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c4 y1ca9 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c5 y1ca9 w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">7.160</div></td><td class=\"c n x267 y1ca9 w3d7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">65</div></td><td class=\"c n x3c6 y1ca9 w3d8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(8.261)</div></td><td class=\"c n x3c7 y1ca9 w38d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">1.449<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1caa ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cab ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3c8 y1cac w38d h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">3.957<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c9 y1cac w3d9 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(72)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ca y1cac w3da h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">861<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3cb y1cac w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.464<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3cc y1cac w3db h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">551<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3cd y1cac w3dc h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">1.131</div></td><td class=\"c n x39e y1cac w3db h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">331</div></td><td class=\"c n x3ce y1cac w3d7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">69<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3cf y1cac w3dc h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">9.292<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cad ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cae ff1 fs7 fc2 sc2 ls0 ws0\">Costo storico al 31 </td><td class=\"c n x3b2 y1caf w3dd h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">68.699<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d0 y1caf w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">16.077<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d1 y1caf w3d0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">42.182<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d2 y1caf w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">53.226<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d3 y1caf w3d1 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4<span class=\"_ _0\"></span>5.750<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3d4 y1caf w3de h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">20.090</div></td><td class=\"t m0 x274 hc y1cb0 ff1 fs7 fc2 sc2 ls0 ws0\">9.465<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1caf w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">3.278</div></td><td class=\"c n x3d5 y1caf w3d3 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">2<span class=\"_ _0\"></span>58.767<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cb1 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">874<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">269<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x242 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">6.032<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hc y1cb2 ff1 fs7 fc2 sc0 ls0 ws0\">7.175<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(29)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(823)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(319)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cb3 ff1 fs7 fc2 sc0 ls0 ws0\">(1.171)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">Svalutazioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3be hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bf hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x374 hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bc hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hc y1cb4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cb5 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1cb6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c1 y1cb6 w3d5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">333<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3c2 y1cb6 w3df h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">1.470<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3d6 y1cb6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d7 y1cb6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d8 y1cb6 w3e0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.808</div></td><td class=\"c n x3d9 y1cb6 w3e1 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">5</div></td><td class=\"c n x3da y1cb6 w3e2 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(4.740)</div></td><td class=\"c n x3db y1cb6 w3e3 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(124)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cb7 ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cb8 ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3b2 y1cb9 w3e4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(7.662)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3dc y1cb9 w3e5 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(266)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3dd y1cb9 w3e6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(3.489)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3de y1cb9 w3e6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(5.823)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3df y1cb9 w3e7 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(4.965)<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3b7 y1cb9 w3e8 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(2.450)</div></td><td class=\"c n x3e0 y1cb9 w3e3 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(754)</div></td><td class=\"c n x3e1 y1cb9 w3e9 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(206)</div></td><td class=\"c n x3e2 y1cb9 w3ea h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(25.615)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cba ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cbb ff1 fs7 fc2 sc2 ls0 ws0\">Costo storico al 31 </td><td class=\"c n x3b2 y1cbc w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">61.037<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3b3 y1cbc w3d2 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">16.989<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e3 y1cbc w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">39.609<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3d2 y1cbc w3cf h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">47.403<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e4 y1cbc w3eb h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4<span class=\"_ _0\"></span>0.785<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3e5 y1cbc w3de h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">20.129</div></td><td class=\"t m0 x274 hc y1cbd ff1 fs7 fc2 sc2 ls0 ws0\">8.716<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1cbc w3d6 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">4.364</div></td><td class=\"c n x3d5 y1cbc w3ec h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">2<span class=\"_ _0\"></span>39.032<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cbe ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cbf ff1 fs7 fc2 sc2 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cc0 ff1 fs7 fc2 sc2 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x3c0 y1cc1 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e6 y1cc1 w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">14.276<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e7 y1cc1 w3d0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">30.809<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e8 y1cc1 w3ce h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">38.554<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e9 y1cc1 w3cf h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">32.500<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3ea y1cc1 w3d1 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1<span class=\"_ _0\"></span>2.313</div></td><td class=\"t m0 x274 hc y1cc0 ff1 fs7 fc2 sc2 ls0 ws0\">5.428<span class=\"_ _1c4\"> </span></td><td class=\"c n x3eb y1cc1 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-</div></td><td class=\"c n x3ec y1cc1 w3ed h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">133.880<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cc2 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2023<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">860<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">3.824<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x241 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">1.169<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ed hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">1.461<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x2a0 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">2.278<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">550<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cc3 ff1 fs7 fc2 sc0 ls0 ws0\">10.142<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(19)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(799)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x3bd hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a6 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(5.096)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(217)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cc4 ff1 fs7 fc2 sc0 ls0 ws0\">(6.137)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cc5 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ee y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ef y1cc6 w3ee h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">15<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x3f0 y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f1 y1cc6 w3d4 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f2 y1cc6 w3ef h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">584</div></td><td class=\"c n x3f3 y1cc6 w3ee h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">12<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f4 y1cc6 w39a h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f5 y1cc6 w3f0 h235\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">611<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cc7 ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div><div class=\"gs1b\"><table class=\"s w3f1 h255\" id=\"_e1e3dda7-bc0c-481e-9907-cd9a9ab1df12\"><tr><td class=\"t m0 x21c hc y1cc8 ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3c0 y1cc9 w3d4 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f6 y1cc9 w3d9 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(52)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f7 y1cc9 w3f2 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">620<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f8 y1cc9 w3f0 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">726<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3f9 y1cc9 w3df h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">2.117</div></td><td class=\"c n x3fa y1cc9 w3f0 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">677</div></td><td class=\"c n x3fb y1cc9 w3f3 h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">224<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3fc y1cc9 w39a h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3fd y1cc9 w38d h256\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">4.312<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cca ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ccb ff1 fs7 fc2 sc2 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ccc ff1 fs7 fc2 sc2 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x3c0 y1ccd w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e6 y1ccd w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">15.065<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e7 y1ccd w3d0 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">34.469</div></td><td class=\"c n x3e9 y1ccd w3d2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">34.681</div></td><td class=\"c n x3fe y1ccd w3f4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">41.840</div></td><td class=\"c n x3ff y1ccd w3f5 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1<span class=\"_ _0\"></span>0.756</div></td><td class=\"t m0 x274 hc y1ccc ff1 fs7 fc2 sc2 ls0 ws0\">5.997<span class=\"_ _1c4\"> </span></td><td class=\"c n x3eb y1ccd w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">-</div></td><td class=\"c n x3ec y1ccd w3ed h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">142.808<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cce ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">727<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">3.301<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ed hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">1.417<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x241 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">1.130<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">2.548<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">551<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hc y1ccf ff1 fs7 fc2 sc0 ls0 ws0\">9.674<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ba hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3bb hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(29)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(823)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x374 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x260 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(319)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33d hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hc y1cd0 ff1 fs7 fc2 sc0 ls0 ws0\">(1.171)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hc y1cd1 ff1 fs7 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </td><td class=\"c n x3c0 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3ee y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x400 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x401 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x402 y1cd2 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x403 y1cd2 w3f6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x404 y1cd2 w3f6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x405 y1cd2 w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x406 y1cd2 w3f6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cd3 ff1 fs7 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cd4 ff1 fs7 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x3c0 y1cd5 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x407 y1cd5 w3e3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(211)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x408 y1cd5 w3f7 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(<span class=\"_ _0\"></span>2.887)</div></td><td class=\"c n x409 y1cd5 w3e6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(3.969)</div></td><td class=\"c n x40a y1cd5 w3e8 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(4.744)</div></td><td class=\"c n x3ea y1cd5 w3e2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(1.375)</div></td><td class=\"c n x3e0 y1cd5 w3e3 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(520)</div></td><td class=\"c n x40b y1cd5 w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">-</div></td><td class=\"c n x40c y1cd5 w3ea h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc0 ls0 ws0\">(13.706)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cd6 ff1 fs7 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cd7 ff1 fs7 fc2 sc2 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cd8 ff1 fs7 fc2 sc2 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x3c0 y1cd9 w3d4 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x3e6 y1cd9 w3cf h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">15.552<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x40d y1cd9 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">34.060</div></td><td class=\"c n x40e y1cd9 w3de h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">32.129</div></td><td class=\"c n x40f y1cd9 w3d2 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">38.226</div></td><td class=\"c n x3ea y1cd9 w3eb h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">1<span class=\"_ _0\"></span>1.610</div></td><td class=\"t m0 x274 hc y1cd8 ff1 fs7 fc8 sc4 ls0 ws0\">6.028<span class=\"_ _1c4\"> </span></td><td class=\"c n x3eb y1cd9 w39a h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">-</div></td><td class=\"c n x3ec y1cd9 w3f8 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">137.605<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cda ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cdb ff1 fs7 fc2 sc2 ls0 ws0\">Valore netto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cdc ff1 fs7 fc2 sc2 ls0 ws0\">contabile al 31 </td><td class=\"c n x3b2 y1cdd w3dd h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">68.699<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x410 y1cdd w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1.012<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x411 y1cdd w3df h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">7.713</div></td><td class=\"c n x412 y1cdd w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">11.069</div></td><td class=\"c n x413 y1cdd w3f9 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">11.386</div></td><td class=\"c n x414 y1cdd w3fa h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">9<span class=\"_ _0\"></span>.334</div></td><td class=\"t m0 x274 hc y1cdc ff1 fs7 fc2 sc2 ls0 ws0\">3.468<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1cdd w3d6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">3.278</div></td><td class=\"c n x3d5 y1cdd w3ec h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc2 sc2 ls0 ws0\">1<span class=\"_ _0\"></span>15.959<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1cde ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1cdf ff1 fs7 fc2 sc2 ls0 ws0\">Valore netto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hc y1ce0 ff1 fs7 fc2 sc2 ls0 ws0\">contabile al 31 </td><td class=\"c n x3b2 y1ce1 w3ce h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">61.037<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x415 y1ce1 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">1.437<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x416 y1ce1 w38d h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">5.549</div></td><td class=\"c n x417 y1ce1 w3fb h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">8.656</div></td><td class=\"c n x418 y1ce1 w3df h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">9.177</div></td><td class=\"c n x419 y1ce1 w3d6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">8.519</div></td><td class=\"t m0 x274 hc y1ce0 ff1 fs7 fc8 sc4 ls0 ws0\">2.688<span class=\"_ _1c4\"> </span></td><td class=\"c n x3b8 y1ce1 w3d6 h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">4.364</div></td><td class=\"c n x3d5 y1ce1 w3ec h230\"><div class=\"t m0 x238 h7 y19aa ff1 fs7 fc8 sc4 ls0 ws0\">1<span class=\"_ _0\"></span>01.427<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1ce2 ff1 fs7 fc2 sc2 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table></div>Beni Diritti di strumen-<span class=\"_ _1c4\"> </span>utilizzo di -<span class=\"_ _1c4\"> </span>di cui<span class=\"_ _1c4\"> </span>Immobilizzazioni<span class=\"_ _1c4\"> </span>Totale  <span class=\"_ _3a\"> </span>Terreni<span class=\"_ _1c4\"> </span>Fabbricati<span class=\"_ _1c4\"> </span>Impianti e Altri tali immobili, - di cui Altriin corso e immobili macchinari<span class=\"_ _1c4\"> </span>beni<span class=\"ff2 fs4 fc2\"> </span>concessi impianti e Fabbricati<span class=\"_ _1c4\"> </span>beniacconti<span class=\"ff2 fs4 fc2\"> </span>impianti e in loca-<span class=\"_ _1c4\"> </span>macchinari:<span class=\"_ _1c4\"> </span>macchinari<span class=\"_ _1c4\"> </span>zione<span class=\"ff2 fs4 fc2\"> </span> <span class=\"_ _153\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span>Costo storico al 31 41.815<span class=\"_ _1c4\"> </span>100.461<span class=\"_ _1c4\"> </span>117.917<span class=\"_ _1c4\"> </span>20.021<span class=\"_ _1c4\"> </span>118.447<span class=\"_ _1c4\"> </span>27.05025.5241.526<span class=\"_ _1c4\"> </span>47.581473.292<span class=\"_ _1c4\"> </span>Dicembre 2023<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>281<span class=\"_ _1c4\"> </span>2.112<span class=\"_ _1c4\"> </span>104<span class=\"_ _1c4\"> </span>4.349<span class=\"_ _1c4\"> </span>3.464<span class=\"_ _1c4\"> </span>2.227<span class=\"_ _1c4\"> </span>1.237<span class=\"_ _1c4\"> </span>52.34262.652<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(861)<span class=\"_ _1c4\"> </span>(6.310)<span class=\"_ _1c4\"> </span>(889)<span class=\"_ _1c4\"> </span>(1.045)<span class=\"_ _1c4\"> </span>(2.931)<span class=\"_ _1c4\"> </span>(2.076)<span class=\"_ _1c4\"> </span>(855)<span class=\"_ _1c4\"> </span>(613)(12.649)<span class=\"_ _1c4\"> </span>(Svalutazioni)/Ripristini<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(21)<span class=\"_ _1c4\"> </span>-(919)<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(940)<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri 1.690<span class=\"_ _1c4\"> </span>13.50840.6383.128-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-(59.800)(836)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span>Differenze di (561)<span class=\"_ _1c4\"> </span>1.5182.035290(1.607)42139823424<span class=\"_ _1c4\"> </span>2.520<span class=\"_ _1c4\"> </span>conversione<span class=\"ff2 fs4\"> </span>Costo storico al 31 42.944<span class=\"_ _1c4\"> </span>114.907<span class=\"_ _1c4\"> </span>156.371<span class=\"_ _1c4\"> </span>22.654<span class=\"_ _1c4\"> </span>119.225<span class=\"_ _1c4\"> </span>28.00426.0731.931<span class=\"_ _1c4\"> </span>39.934524.039<span class=\"_ _1c4\"> </span>Dicembre 2024<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>330<span class=\"_ _1c4\"> </span>3.979<span class=\"_ _1c4\"> </span>191<span class=\"_ _1c4\"> </span>5.447<span class=\"_ _1c4\"> </span>4.388<span class=\"_ _1c4\"> </span>3.346<span class=\"_ _1c4\"> </span>1.042<span class=\"_ _1c4\"> </span>56.16170.496<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(156)<span class=\"_ _1c4\"> </span>(2.883)<span class=\"_ _1c4\"> </span>(1.097)<span class=\"_ _1c4\"> </span>(1.732)<span class=\"_ _1c4\"> </span>(2.571)<span class=\"_ _1c4\"> </span>(2.480)<span class=\"_ _1c4\"> </span>(91)<span class=\"_ _1c4\"> </span>(338)<span class=\"_ _1c4\"> </span>(8.777)<span class=\"_ _1c4\"> </span>(Svalutazioni)/Ripristini<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-291<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>291<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri -3.10612.2591.240-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-(18.595)(1.990)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span>Differenze di (2.703)<span class=\"_ _1c4\"> </span>(8.772)(10.184)(1.890)<span class=\"_ _1c4\"> </span>(11.433)<span class=\"_ _1c4\"> </span>(1.081)(1<span class=\"_ _3\"></span>.004)(77)(1.247)(37.310)<span class=\"_ _1c4\"> </span>conversione<span class=\"ff2 fs4\"> </span>Costo storico al 31 40.241<span class=\"_ _1c4\"> </span>109.415<span class=\"_ _1c4\"> </span>159.542<span class=\"_ _1c4\"> </span>21.098<span class=\"_ _1c4\"> </span>111.798<span class=\"_ _1c4\"> </span>28.74025.9352.805<span class=\"_ _1c4\"> </span>75.915546.749<span class=\"_ _1c4\"> </span>Dicembre 2025<span class=\"ff2 fs4\"> </span>Fondo ammortamento al 31 1039.14666.04415.08592.648<span class=\"_ _1c4\"> </span>6.0865.0621<span class=\"_ _0\"></span>.024<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>219.019<span class=\"_ _1c4\"> </span>Dicembre 2023<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>3.692<span class=\"_ _1c4\"> </span>8.738<span class=\"_ _1c4\"> </span>1.498<span class=\"_ _1c4\"> </span>5.723<span class=\"_ _1c4\"> </span>4.506<span class=\"_ _1c4\"> </span>4.060<span class=\"_ _1c4\"> </span>446<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>24.157<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(857)<span class=\"_ _1c4\"> </span>(5.885)<span class=\"_ _1c4\"> </span>(852)<span class=\"_ _1c4\"> </span>(971)<span class=\"_ _1c4\"> </span>(2.931)<span class=\"_ _1c4\"> </span>(2.076)<span class=\"_ _1c4\"> </span>(855)<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(11.496)<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri -<span class=\"_ _1c4\"> </span>3<span class=\"_ _1c4\"> </span>(3)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span><table class=\"s w426 h25b\" id=\"_42e7b7d2-4d85-4a24-b184-2202c20271fb\"><tr><td class=\"t m0 x21c h197 y1d33 ff1 fs24 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x2b4 y1d34 w40d h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-</div></td><td class=\"c n x482 y1d34 w414 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">321</div></td><td class=\"c n x483 y1d34 w413 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">1.222</div></td><td class=\"c n x484 y1d34 w427 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">246</div></td><td class=\"c n x485 y1d34 w428 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">(1.441)</div></td><td class=\"c n x31f y1d34 w414 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">227</div></td><td class=\"c n x456 y1d34 w320 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">215</div></td><td class=\"c n x486 y1d34 w429 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">12<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x487 y1d34 w40d h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x488 y1d34 w320 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">575<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d35 ff1 fs24 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d36 ff11 fs24 fc2 sc0 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d37 ff11 fs24 fc2 sc0 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x46e y1d38 w321 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">10</div></td><td class=\"c n x46f y1d38 w407 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">42.305</div></td><td class=\"c n x489 y1d38 w408 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">70.116</div></td><td class=\"c n x48a y1d38 w407 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">15.977</div></td><td class=\"t m0 x42f h1c7 y1d37 ff11 fs24 fc2 sc0 ls0 ws0\">95.959<span class=\"_ _1c4\"> </span></td><td class=\"c n x472 y1d38 w421 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">7.888</div></td><td class=\"c n x473 y1d38 w422 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">7.261</div></td><td class=\"c n x48b y1d38 w42a h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>27<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48c y1d38 w40d h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48d y1d38 w409 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">232.255<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d39 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30a h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a9 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">4.169<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x48e h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">10.604<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">1.808<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x438 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">5.175<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x439 h197 y1d3a ff1 fs24 fc8 sc0 ls0 ws0\">4.165<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">3.577<span class=\"_ _1c4\"> </span></td><td class=\"c n x271 y1d3c w42b h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">588<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48f y1d3c w41b h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x262 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">25.921<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30a h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a9 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(147)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x296 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(2.038)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43d h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(978)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42f h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(1.337)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x439 h197 y1d3d ff1 fs24 fc8 sc0 ls0 ws0\">(724)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x292 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(633)<span class=\"_ _1c4\"> </span></td><td class=\"c n x45c y1d3e w419 h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">(91)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x490 y1d3e w40d h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x262 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(5.224)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c x21c y1d3f w2cf h1a3\"><div class=\"t m0 x0 h197 ya19 ff1 fs24 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </div></td><td class=\"c n x2b4 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x491 y1d40 w42c h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">88</div></td><td class=\"c n x492 y1d40 w428 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2.322)</div></td><td class=\"c n x493 y1d40 w42d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x494 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x495 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x496 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x497 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x498 y1d40 w41b h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x499 y1d40 w323 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2.240)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d41 ff1 fs24 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h197 y1d42 ff1 fs24 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x49a y1d43 w425 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2)</div></td><td class=\"c n x49b y1d43 w415 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(3.178)</div></td><td class=\"c n x49c y1d43 w42e h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(5.476)</div></td><td class=\"c n x49d y1d43 w428 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(1.324)</div></td><td class=\"t m0 x42f h197 y1d44 ff1 fs24 fc2 sc0 ls0 ws0\">(9.017)<span class=\"_ _1c4\"> </span></td><td class=\"c n x472 y1d43 w40c h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">(518)</div></td><td class=\"c n x49e y1d43 w31f h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(493)</div></td><td class=\"c n x49f y1d43 w419 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(25)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4a0 y1d43 w41b h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4a1 y1d43 w42f h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(19.515)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d45 ff1 fs24 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d46 ff11 fs24 fc2 sc0 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d47 ff11 fs24 fc2 sc0 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x2b4 y1d48 w430 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">8</div></td><td class=\"c n x4a2 y1d48 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">43.237</div></td><td class=\"c n x4a3 y1d48 w420 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">70.884</div></td><td class=\"c n x4a4 y1d48 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">15.477</div></td><td class=\"t m0 x42f h1c7 y1d47 ff11 fs24 fc2 sc0 ls0 ws0\">90.780<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d48 w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">10.811</div></td><td class=\"c n x4a5 y1d48 w431 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">9.712</div></td><td class=\"c n x4a6 y1d48 w431 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">1.099<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x475 y1d48 w40d h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x476 y1d48 w417 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">231.197<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d49 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1d4a w2d3 h1a1\"><div class=\"t m0 x0 h1c7 ya25 ff11 fs24 fc2 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4b ff11 fs24 fc2 sc0 ls0 ws0\">contabile al 31 </td><td class=\"t m0 x2a4 h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">42.934<span class=\"_ _1c4\"> </span></td><td class=\"c n x448 y1d4c w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">72.602</div></td><td class=\"c n x4a7 y1d4c w420 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">86.255</div></td><td class=\"c n x4a8 y1d4c w432 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">6.677</div></td><td class=\"t m0 x42f h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">23.266<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d4c w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">20.116</div></td><td class=\"c n x45a y1d4c w433 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">18.812</div></td><td class=\"t m0 x35e h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">1.304<span class=\"_ _1c4\"> </span></td><td class=\"c n x434 y1d4c w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">39.934</div></td><td class=\"c n x45b y1d4c w41f h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">291.784<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d4d ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4e ff11 fs24 fc2 sc0 ls0 ws0\">Valore netto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">contabile al 31 </td><td class=\"t m0 x2a4 h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">40.233<span class=\"_ _1c4\"> </span></td><td class=\"c n x448 y1d50 w380 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">66.178</div></td><td class=\"c n x4a9 y1d50 w434 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">88.658</div></td><td class=\"c n x4aa y1d50 w435 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">5.621</div></td><td class=\"t m0 x42f h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">21.018<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d50 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">17.929</div></td><td class=\"c n x433 y1d50 w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">16.223</div></td><td class=\"t m0 x35e h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">1.706<span class=\"_ _1c4\"> </span></td><td class=\"c n x434 y1d50 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">75.915</div></td><td class=\"c n x45b y1d50 w417 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">315.552<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d51 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "<div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs36c\">Attivit\u00e0 immateriali a vita uti<span class=\"_ _3\"></span>le indefinita </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs36d\">Al 31 dicembre 2025 e 202<span class=\"_ _0\"></span>4 il valore dell\u2019avv<span class=\"_ _0\"></span>iamento si rife<span class=\"_ _0\"></span>risce: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs36e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">all\u2019acquisizione della s<span class=\"_ _0\"></span>ociet\u00e0 De Nora Tech LLC (<span class=\"_ _0\"></span>U.S.A.) (<span class=\"_ _0\"></span>segmento Electrode Technolog<span class=\"_ _0\"></span>ies) avvenuta nel 2005;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs36f\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">all\u2019acquisizione <span class=\"_ _13\"> </span>occo<span class=\"_ _0\"></span>rsa <span class=\"_ _13\"></span>nel <span class=\"_ _13\"></span>2015 <span class=\"_ _13\"></span>della <span class=\"_ _13\"></span>De <span class=\"_ _12\"></span>No<span class=\"_ _0\"></span>ra <span class=\"_ _13\"></span>Ozone <span class=\"_ _13\"></span>S.r.l., <span class=\"_ _13\"> </span>su<span class=\"_ _0\"></span>ccessivamente <span class=\"_ _13\"> </span>incorporata <span class=\"_ _13\"> </span>nella <span class=\"_ _13\"></span>De <span class=\"_ _13\"> </span>Nora <span class=\"_ _13\"> </span>Wate<span class=\"_ _0\"></span>r </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs370\">Technologies Italy S<span class=\"_ _0\"></span>.r.l. (Italia) (segmento W<span class=\"_ _0\"></span>ater Technologies)<span class=\"_ _0\"></span>. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs371\">In <span class=\"_ _12\"></span>linea <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>quant<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>richiesto <span class=\"_ _12\"></span>dallo <span class=\"_ _13\"></span>IAS <span class=\"_ _12\"></span>36, <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>stat<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>condotto <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>test <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>impairment <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>accertare </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs372\">l\u2019esistenza di eventuali perdi<span class=\"_ _3\"></span>te di valore dell\u2019avviamento. A tal <span class=\"_ _3\"></span>fine si precisa che, <span class=\"_ _3\"></span>ai fini del<span class=\"_ _3\"></span>la verifica della recuperabilit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs373\">dell\u2019avviamento iscritto tr<span class=\"_ _0\"></span>a le attivit\u00e0 immateria<span class=\"_ _0\"></span>li, sono stati id<span class=\"_ _0\"></span>entificati <span class=\"_ _0\"></span>i seguenti gruppi di Cash G<span class=\"_ _0\"></span>enerating Unit: </div><div class=\"gs374\"><table class=\"s w3fc h257\" id=\"_262c0b30-f2e1-480e-9da2-ceefa0239432\"><tr><td></td><td class=\"t m0 x21c hb y1ce3 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _14d\"> </span><span class=\"fc1d\">31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1ce4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ce4 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1ce5 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ce6 ff1 fs6 fc2 sc0 ls0 ws0\">Segmento Electrode Technologie<span class=\"_ _0\"></span>s<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ce6 ff1 fs6 fc8 sc0 ls0 ws0\">59.537<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1ce6 ff1 fs6 fc8 sc0 ls0 ws0\">67.199<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ce7 ff1 fs6 fc2 sc0 ls0 ws0\">Segmento Water Technologies<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ce7 ff1 fs6 fc8 sc0 ls0 ws0\">1.500<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ce7 ff1 fs6 fc8 sc0 ls0 ws0\">1.500<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ce8 ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ce8 ff1 fs6 fc8 sc0 ls0 ws0\">61.037<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1ce8 ff1 fs6 fc8 sc0 ls0 ws0\">68.699<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs375\">Al <span class=\"_ _0\"></span>fine <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019identificaz<span class=\"_ _0\"></span>ione <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>gruppi <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>CG<span class=\"_ _0\"></span>U <span class=\"_ _0\"></span>sono <span class=\"_ _11\"></span>stati <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>iderati <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lementi <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>evisti <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ai <span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>ncipi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>riferimento<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>fra <span class=\"_ _11\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs376\">quali l<span class=\"_ _0\"></span>e m<span class=\"_ _0\"></span>odalit\u00e0 <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cui <span class=\"_ _11\"></span>la d<span class=\"_ _0\"></span>irezione <span class=\"_ _0\"></span>aziendale <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nitora <span class=\"_ _0\"></span>l'opera<span class=\"_ _0\"></span>tivit\u00e0 <span class=\"_ _0\"></span>del G<span class=\"_ _0\"></span>ruppo <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>adotta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>decisioni <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>ategiche, <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs377\">riferimento <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>particolare <span class=\"_ _13\"> </span>all\u2019off<span class=\"_ _0\"></span>erta <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>prodotti <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>alle <span class=\"_ _13\"></span>decisioni <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>investimento. <span class=\"_ _13\"> </span>In <span class=\"_ _13\"> </span>particol<span class=\"_ _0\"></span>are, <span class=\"_ _13\"></span>l\u2019avviamento<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>relativo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs378\">all\u2019acquisizione <span class=\"_ _15\"> </span>della <span class=\"_ _15\"> </span>societ\u00e0 <span class=\"_ _15\"> </span>De <span class=\"_ _15\"> </span>Nora <span class=\"_ _15\"> </span>Tech <span class=\"_ _15\"> </span>LLC <span class=\"_ _78\"> </span>(U<span class=\"_ _0\"></span>.S.A.) <span class=\"_ _15\"> </span>\u00e8 <span class=\"_ _15\"> </span>verificato <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>livel<span class=\"_ _0\"></span>lo  d<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>se<span class=\"_ _0\"></span>gmento <span class=\"_ _15\"> </span>di <span class=\"_ _78\"> </span>bu<span class=\"_ _0\"></span>siness <span class=\"_ _15\"> </span>Electrode </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs379\">Technologies, <span class=\"_ _12\"></span>mentre <span class=\"_ _12\"></span>l\u2019avviamento <span class=\"_ _12\"></span>relativo <span class=\"_ _12\"></span>all\u2019acquisizion<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _12\"></span>Ozone <span class=\"_ _12\"></span>S.r.l. <span class=\"_ _12\"></span>(ora <span class=\"_ _12\"></span>incorporata <span class=\"_ _12\"></span>nella <span class=\"_ _12\"></span>De <span class=\"_ _11\"></span>Nora </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37a\">Water Technologies Italy S.r<span class=\"_ _0\"></span>.l.) \u00e8 verificato a <span class=\"_ _0\"></span>livello di segm<span class=\"_ _0\"></span>ento di business Water Techno<span class=\"_ _0\"></span>logies. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37b\">Al 31 <span class=\"_ _3\"></span>dicembre 2025 <span class=\"_ _3\"></span>l\u2019avviamento \u00e8 stato <span class=\"_ _3\"></span>sottoposto a <span class=\"_ _3\"></span>test di impairment <span class=\"_ _3\"></span>conformemente alle disposizioni <span class=\"_ _3\"></span>del principio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37c\">contabile <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36, <span class=\"_ _0\"></span>ovv<span class=\"_ _0\"></span>ero c<span class=\"_ _0\"></span>onfrontando <span class=\"_ _11\"></span>il valore <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntabile <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>uppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>CGU <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>include <span class=\"_ _11\"></span>l\u2019avviame<span class=\"_ _0\"></span>nto con<span class=\"_ _0\"></span> il <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>valore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37d\">recuperabile. <span class=\"_ _20\"> </span>Nello <span class=\"_ _1f\"> </span>s<span class=\"_ _0\"></span>pecifico, <span class=\"_ _20\"> </span>la <span class=\"_ _20\"> </span>configurazione <span class=\"_ _20\"> </span>di <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _20\"> </span>recuperabile <span class=\"_ _20\"> </span>\u00e8 <span class=\"_ _1f\"> </span>quel<span class=\"_ _0\"></span>la <span class=\"_ _20\"> </span>del <span class=\"_ _1f\"> </span>v<span class=\"_ _0\"></span>alore <span class=\"_ _20\"> </span>d\u2019uso, <span class=\"_ _1f\"> </span>dete<span class=\"_ _0\"></span>rminato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs37e\">attualizzando <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dat<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>previsionali<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>gruppo <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>CGU <span class=\"_ _11\"></span>(\u201cDCF <span class=\"_ _11\"></span>Method\u201d) <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>periodo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>tre <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uccessivi <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>data <span class=\"_ _11\"></span>di<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs380\">bilancio. <span class=\"_ _12\"></span>Le <span class=\"_ _12\"></span>assunzioni <span class=\"_ _12\"></span>chiave <span class=\"_ _12\"></span>utilizzat<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>determinaz<span class=\"_ _0\"></span>ione <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>dati <span class=\"_ _12\"></span>previsionali <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>stim<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>andamenti <span class=\"_ _12\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs381\">fatturato, <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span>l\u2019EBITDA <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>EB<span class=\"_ _0\"></span>IT, <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ei <span class=\"_ _11\"></span>flussi <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>cassa <span class=\"_ _12\"></span>operativi, <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>asso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>crescita <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _11\"></span>term<span class=\"_ _0\"></span>inale <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>costo <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>edio<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs383\">ponderato <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>capita<span class=\"_ _0\"></span>le <span class=\"_ _13\"></span>(tasso <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>attua<span class=\"_ _0\"></span>lizzazione), <span class=\"_ _13\"></span>tene<span class=\"_ _0\"></span>ndo <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>cons<span class=\"_ _0\"></span>iderazione <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _13\"></span>economico-reddituali <span class=\"_ _17\"> </span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs384\">finanziarie p<span class=\"_ _0\"></span>assate e <span class=\"_ _0\"></span>le aspettat<span class=\"_ _0\"></span>ive f<span class=\"_ _0\"></span>uture. Per <span class=\"_ _0\"></span>i dat<span class=\"_ _0\"></span>i al 31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre 2025, <span class=\"_ _0\"></span>tali aspett<span class=\"_ _0\"></span>ative fu<span class=\"_ _0\"></span>ture s<span class=\"_ _0\"></span>ono st<span class=\"_ _0\"></span>ate desunte <span class=\"_ _0\"></span>dal </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs385\">piano industriale 2026-2028 <span class=\"_ _0\"></span>approvato i<span class=\"_ _0\"></span>n data 17 marzo 2026 <span class=\"_ _0\"></span>dal Consiglio d<span class=\"_ _0\"></span>i Amministrazione<span class=\"_ _0\"></span>.   </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs386\">Il <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lore <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rminale <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>stato <span class=\"_ _11\"></span>dete<span class=\"_ _0\"></span>rminato <span class=\"_ _11\"></span>in <span class=\"_ _0\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iterio <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>rendita <span class=\"_ _11\"></span>perpetua <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>flusso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>cassa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>norm<span class=\"_ _0\"></span>alizzato <span class=\"_ _11\"></span>delle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs387\">CGU, con riferimento all\u2019ultim<span class=\"_ _0\"></span>o periodo dei dati previsiona<span class=\"_ _0\"></span>li considerato<span class=\"_ _0\"></span>, applicando una crescit<span class=\"_ _0\"></span>a inerziale annua (tasso </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs388\">\u201cg\u201d o \u201cg-rate\u201d). </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs389\">Ai <span class=\"_ _12\"></span>fi<span class=\"_ _0\"></span>ni <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>stim<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>valore <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>\u2019uso <span class=\"_ _13\"></span>del <span class=\"_ _13\"></span>gruppo <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>CGU <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>allocato <span class=\"_ _13\"></span>l\u2019avviamento <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"></span>fatto <span class=\"_ _13\"> </span>uso <span class=\"_ _13\"></span>delle <span class=\"_ _13\"></span>seguent<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>font<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38a\">d\u2019informazione: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs38b\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">fonti <span class=\"_ _17\"> </span>interne: <span class=\"_ _17\"> </span>lo <span class=\"_ _17\"> </span>IAS <span class=\"_ _17\"> </span>36 <span class=\"_ _17\"> </span>richiede <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>la <span class=\"_ _17\"> </span>stima <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>valore <span class=\"_ _17\"> </span>d\u2019uso <span class=\"_ _17\"> </span>si <span class=\"_ _17\"> </span>fondi <span class=\"_ _17\"> </span>sulle <span class=\"_ _17\"> </span>previsioni <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>flussi<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>risultato <span class=\"_ _17\"> </span>pi\u00f9 </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38c\">aggiornate <span class=\"_ _12\"></span>formulate <span class=\"_ _12\"></span>dall\u2019alta <span class=\"_ _12\"></span>direzione. <span class=\"_ _12\"></span>Ai <span class=\"_ _12\"></span>fini <span class=\"_ _12\"></span>dell\u2019impai<span class=\"_ _0\"></span>rment <span class=\"_ _12\"></span>test <span class=\"_ _12\"></span>dell\u2019avviamento <span class=\"_ _12\"></span>alle <span class=\"_ _12\"></span>date <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>riferimento <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>\u00e8 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38d\">fatto uso dei piani industr<span class=\"_ _0\"></span>iali sopra indicati;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs38e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">fonti esterne: ai<span class=\"_ _3\"></span> fini dell\u2019impairment test <span class=\"_ _3\"></span>dell\u2019avviamento si <span class=\"_ _3\"></span>\u00e8 fatto uso <span class=\"_ _3\"></span>di fonti <span class=\"_ _3\"></span>esterne d\u2019informazione per il <span class=\"_ _3\"></span>calcolo<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs38f\">del <span class=\"_ _11\"></span>cost<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>med<span class=\"_ _0\"></span>io <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>onderato <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>capitale <span class=\"_ _11\"></span>(W<span class=\"_ _0\"></span>ACC), <span class=\"_ _12\"></span>determinato <span class=\"_ _12\"></span>attraverso <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>meto<span class=\"_ _0\"></span>dologia <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>sset <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>icing </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs390\">model <span class=\"_ _0\"></span>(\u201cCAPM\u201d). <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ome <span class=\"_ _0\"></span>richiesto <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>llo <span class=\"_ _0\"></span>IAS <span class=\"_ _0\"></span>36, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>costo <span class=\"_ _0\"></span>del <span class=\"_ _11\"></span>capitale \u00e8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>stato <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcolato <span class=\"_ _0\"></span>considerando <span class=\"_ _11\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs391\">struttura finanziaria tar<span class=\"_ _0\"></span>get derivante<span class=\"_ _0\"></span> dall\u2019analisi della struttu<span class=\"_ _0\"></span>ra finanzia<span class=\"_ _0\"></span>ria di societ\u00e0 quotate co<span class=\"_ _0\"></span>mparabili.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs392\">I parametri utilizzati pe<span class=\"_ _0\"></span>r la stima del valore attua<span class=\"_ _0\"></span>le dei fluss<span class=\"_ _0\"></span>i di cassa s<span class=\"_ _0\"></span>ono riportati nella tabella <span class=\"_ _0\"></span>che segue: </div><div class=\"gs393\"><table class=\"s w3fd h258\" id=\"_4c8fd073-262b-4e7c-b660-bcfcb07720b8\"><tr><td></td><td></td><td class=\"t m0 x41a hb y1ce9 ff1 fs6 fc1d sc0 ls0 ws0\">31 dicembre </td></tr><tr><td></td><td class=\"t m0 x221 hb y1cea ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1ceb ff1 fs6 fc1d sc0 ls0 ws0\">2024 </td></tr><tr><td class=\"t m0 x21c hb y1cec ff1 fs6 fc1d sc0 ls0 ws0\">WACC<span class=\"fc2\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x254 y1ced w3fe h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Electrode Technologie<span class=\"_ _0\"></span>s<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41b y1ced w3ff h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">10,3%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41c y1ced w400 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">10,6%<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1cee w401 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Water Technologies<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41d y1cee w3c5 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">9,4%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41e y1cee w402 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">10,5%<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1cef ff1 fs6 fc1d sc0 ls0 ws0\">G-rate <span class=\"_ _152\"> </span><span class=\"fc0 sc1\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x254 y1cf0 w3fe h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Electrode Technologie<span class=\"_ _0\"></span>s<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41b y1cf0 w3ff h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,13%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41c y1cf0 w400 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,16%<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1cf1 w401 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">Segmento Water Technologies<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x41f y1cf1 w3ff h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,41%<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x420 y1cf1 w400 h223\"><div class=\"t m0 x238 hb y1a47 ff1 fs6 fc0 sc0 ls0 ws0\">2,48%<span class=\"_ _1c4\"> </span></div></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs394\">Le  assum<span class=\"_ _0\"></span>ption  di  bus<span class=\"_ _0\"></span>iness<span class=\"_ _0\"></span>  plan <span class=\"_ _15\"> </span>per  il <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>egmento <span class=\"_ _78\"> </span>Electr<span class=\"_ _0\"></span>ode  Techn<span class=\"_ _0\"></span>ologies,  a<span class=\"_ _0\"></span>lla  base <span class=\"_ _15\"> </span>delle <span class=\"_ _15\"> </span>verifiche  di <span class=\"_ _15\"> </span>impairment </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs395\">effettuate, <span class=\"_ _13\"> </span>pre<span class=\"_ _0\"></span>vedono <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>mante<span class=\"_ _0\"></span>nimento <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>l\u2019<span class=\"_ _0\"></span>ulteriore <span class=\"_ _17\"> </span>consolidamento <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _13\"> </span>posiz<span class=\"_ _0\"></span>ionamento <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _13\"> </span>n<span class=\"_ _0\"></span>ei <span class=\"_ _13\"> </span>mercat<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs396\">riferimento; <span class=\"_ _14\"> </span>il <span class=\"_ _17\"> </span>piano <span class=\"_ _14\"> </span>industriale <span class=\"_ _17\"> </span>2026-2028  prevede <span class=\"_ _17\"> </span>il <span class=\"_ _17\"> </span>m<span class=\"_ _0\"></span>antenimento <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>buoni  li<span class=\"_ _3\"></span>velli <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>volumi <span class=\"_ _14\"> </span>di <span class=\"_ _17\"> </span>fatturat<span class=\"_ _0\"></span>o, <span class=\"_ _17\"> </span>ed <span class=\"_ _17\"> </span>un<span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs397\">redditivit\u00e0 funzione de<span class=\"_ _0\"></span>lla prevista evoluz<span class=\"_ _0\"></span>ione del mix produttiv<span class=\"_ _0\"></span>o. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs398\">Le as<span class=\"_ _0\"></span>sumption <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>pla<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>il segm<span class=\"_ _0\"></span>ento <span class=\"_ _0\"></span>Water <span class=\"_ _0\"></span>Techno<span class=\"_ _0\"></span>logies, <span class=\"_ _0\"></span>alla <span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>e delle <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erifiche <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>impairment <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ffettuate, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs399\">prevedono una progress<span class=\"_ _0\"></span>ione delle performance<span class=\"_ _0\"></span>, sia in termini d<span class=\"_ _0\"></span>i livelli e volumi di f<span class=\"_ _0\"></span>atturato che <span class=\"_ _0\"></span>di redditivit\u00e0. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39a\">Dall\u2019impairment <span class=\"_ _12\"></span>test <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>emerso <span class=\"_ _12\"></span>che, <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>entrambi <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>segmenti <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>bus<span class=\"_ _0\"></span>iness <span class=\"_ _12\"></span>testati, <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>d\u2019uso, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39b\">determinato <span class=\"_ _49\"> </span>attualizzan<span class=\"_ _0\"></span>do <span class=\"_ _49\"> </span>mediante <span class=\"_ _49\"> </span>il <span class=\"_ _49\"> </span>\u201cDC<span class=\"_ _0\"></span>F <span class=\"_ _49\"> </span>Method\u201d <span class=\"_ _49\"> </span>i <span class=\"_ _49\"> </span>dati <span class=\"_ _49\"> </span>previsiona<span class=\"_ _0\"></span>li <span class=\"_ _49\"> </span>di <span class=\"_ _49\"> </span>riferiment<span class=\"_ _0\"></span>o, <span class=\"_ _49\"> </span>risulta <span class=\"_ _49\"> </span>superiore <span class=\"_ _49\"> </span>al<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39c\">corrispondente valore de<span class=\"_ _0\"></span>l capitale investito nett<span class=\"_ _0\"></span>o (incluso l\u2019a<span class=\"_ _0\"></span>vviamento).<span class=\"_ _0\"></span>  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39d\">Relativamente <span class=\"_ _0\"></span>al <span class=\"_ _11\"></span>segmento <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>lectrode <span class=\"_ _0\"></span>Techno<span class=\"_ _0\"></span>logies, <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _0\"></span>d\u2019u<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>determinat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>risu<span class=\"_ _0\"></span>lta <span class=\"_ _0\"></span>superio<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>dell\u20198% <span class=\"_ _11\"></span>circa <span class=\"_ _0\"></span>risp<span class=\"_ _0\"></span>etto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39e\">al <span class=\"_ _3\"></span>capitale i<span class=\"_ _3\"></span>nvestito netto <span class=\"_ _3\"></span>afferente al<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>segmento; mentre, <span class=\"_ _3\"></span>relativamente al <span class=\"_ _3\"></span>segmento <span class=\"_ _3\"></span>Water <span class=\"_ _3\"></span>Technologies, il <span class=\"_ _3\"></span>valore d\u2019u<span class=\"_ _3\"></span>so </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs39f\">determinato risulta par<span class=\"_ _0\"></span>i ad oltre il doppio de<span class=\"_ _0\"></span>l capitale investito <span class=\"_ _0\"></span>netto afferente a<span class=\"_ _0\"></span>l segmento.. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a0\">Si <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>inoltre <span class=\"_ _11\"></span>proceduto <span class=\"_ _0\"></span>ad <span class=\"_ _11\"></span>effettuare <span class=\"_ _11\"></span>un\u2019analisi <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>sensitivit\u00e0 <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>verificare <span class=\"_ _11\"></span>la <span class=\"_ _0\"></span>tenuta <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>valori <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontabili <span class=\"_ _0\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>avviame<span class=\"_ _0\"></span>nti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a1\">in presenza di var<span class=\"_ _0\"></span>iazioni peggiorative del<span class=\"_ _0\"></span>le principali ass<span class=\"_ _0\"></span>unzioni.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a2\">In particolare, in relazi<span class=\"_ _0\"></span>one all\u2019esercizio ch<span class=\"_ _0\"></span>iuso al 31 dicembre 20<span class=\"_ _0\"></span>25:<span class=\"_ _1c4\"> </span> </div>per i<span class=\"_ _3\"></span>l segmento <span class=\"_ _3\"></span>Electrode Technologies, un <span class=\"_ _3\"></span>aumento <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>WACC fino <span class=\"_ _3\"></span>al 1<span class=\"_ _3\"></span>0,9%, o <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>riduz<span class=\"_ _0\"></span>ione <span class=\"_ _3\"></span>del  <span class=\"_ _3\"></span>g-rate fino <span class=\"_ _3\"></span>al 1<span class=\"_ _3\"></span>,38% o <span class=\"_ _16\"> </span>la <span class=\"_ _16\"> </span>riduzione <span class=\"_ _1f\"> </span>dell\u2019EBIT <span class=\"_ _16\"> </span>lun<span class=\"_ _0\"></span>go <span class=\"_ _1f\"> </span>il <span class=\"_ _16\"> </span>periodo <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>pia<span class=\"_ _0\"></span>no <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>6%,<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _16\"> </span>analogo <span class=\"_ _16\"> </span>impatto <span class=\"_ _1f\"> </span>sul <span class=\"_ _16\"> </span>flu<span class=\"_ _0\"></span>sso <span class=\"_ _1f\"> </span>terminale, <span class=\"_ _15\"> </span>non<span class=\"_ _0\"></span> determinerebbero perdit<span class=\"_ _0\"></span>e di valore;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">per il segmento Water Technolo<span class=\"_ _0\"></span>gies, un aumento del WACC fin<span class=\"_ _0\"></span>o al 16,2% o l\u2019azzeramento del g-rate o la r<span class=\"_ _0\"></span>iduzione </span></span>dell\u2019EBIT <span class=\"_ _3\"></span>lungo il<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>periodo di <span class=\"_ _3\"></span>piano <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>41%, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>analogo impatto <span class=\"_ _3\"></span>sul <span class=\"_ _3\"></span>flusso <span class=\"_ _3\"></span>terminale, non <span class=\"_ _3\"></span>determinerebbero <span class=\"_ _3\"></span>perdite di valore.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "19. Immobili, i<span class=\"_ _0\"></span>mpianti e macchinari<span class=\"_ _1c4\"> </span>La ta<span class=\"_ _0\"></span>bella ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>seg<span class=\"_ _0\"></span>ue r<span class=\"_ _0\"></span>iporta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omposizione <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>movimentaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>degli <span class=\"_ _0\"></span>immobili<span class=\"_ _0\"></span>, imp<span class=\"_ _0\"></span>ianti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>acchinari <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>esercizi chiusi al 31 dicembre 2025 e<span class=\"_ _0\"></span> 2024: Beni Diritti di strumen-<span class=\"_ _1c4\"> </span>utilizzo di -<span class=\"_ _1c4\"> </span>di cui<span class=\"_ _1c4\"> </span>Immobilizzazioni<span class=\"_ _1c4\"> </span>Totale  <span class=\"_ _3a\"> </span>Terreni<span class=\"_ _1c4\"> </span>Fabbricati<span class=\"_ _1c4\"> </span>Impianti e Altri tali immobili, - di cui Altriin corso e immobili macchinari<span class=\"_ _1c4\"> </span>beni<span class=\"ff2 fs4 fc2\"> </span>concessi impianti e Fabbricati<span class=\"_ _1c4\"> </span>beniacconti<span class=\"ff2 fs4 fc2\"> </span>impianti e in loca-<span class=\"_ _1c4\"> </span>macchinari:<span class=\"_ _1c4\"> </span>macchinari<span class=\"_ _1c4\"> </span>zione<span class=\"ff2 fs4 fc2\"> </span> <span class=\"_ _153\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span>Costo storico al 31 41.815<span class=\"_ _1c4\"> </span>100.461<span class=\"_ _1c4\"> </span>117.917<span class=\"_ _1c4\"> </span>20.021<span class=\"_ _1c4\"> </span>118.447<span class=\"_ _1c4\"> </span>27.05025.5241.526<span class=\"_ _1c4\"> </span>47.581473.292<span class=\"_ _1c4\"> </span>Dicembre 2023<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>281<span class=\"_ _1c4\"> </span>2.112<span class=\"_ _1c4\"> </span>104<span class=\"_ _1c4\"> </span>4.349<span class=\"_ _1c4\"> </span>3.464<span class=\"_ _1c4\"> </span>2.227<span class=\"_ _1c4\"> </span>1.237<span class=\"_ _1c4\"> </span>52.34262.652<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(861)<span class=\"_ _1c4\"> </span>(6.310)<span class=\"_ _1c4\"> </span>(889)<span class=\"_ _1c4\"> </span>(1.045)<span class=\"_ _1c4\"> </span>(2.931)<span class=\"_ _1c4\"> </span>(2.076)<span class=\"_ _1c4\"> </span>(855)<span class=\"_ _1c4\"> </span>(613)(12.649)<span class=\"_ _1c4\"> </span>(Svalutazioni)/Ripristini<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(21)<span class=\"_ _1c4\"> </span>-(919)<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(940)<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri 1.690<span class=\"_ _1c4\"> </span>13.50840.6383.128-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-(59.800)(836)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span>Differenze di (561)<span class=\"_ _1c4\"> </span>1.5182.035290(1.607)42139823424<span class=\"_ _1c4\"> </span>2.520<span class=\"_ _1c4\"> </span>conversione<span class=\"ff2 fs4\"> </span>Costo storico al 31 42.944<span class=\"_ _1c4\"> </span>114.907<span class=\"_ _1c4\"> </span>156.371<span class=\"_ _1c4\"> </span>22.654<span class=\"_ _1c4\"> </span>119.225<span class=\"_ _1c4\"> </span>28.00426.0731.931<span class=\"_ _1c4\"> </span>39.934524.039<span class=\"_ _1c4\"> </span>Dicembre 2024<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>330<span class=\"_ _1c4\"> </span>3.979<span class=\"_ _1c4\"> </span>191<span class=\"_ _1c4\"> </span>5.447<span class=\"_ _1c4\"> </span>4.388<span class=\"_ _1c4\"> </span>3.346<span class=\"_ _1c4\"> </span>1.042<span class=\"_ _1c4\"> </span>56.16170.496<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(156)<span class=\"_ _1c4\"> </span>(2.883)<span class=\"_ _1c4\"> </span>(1.097)<span class=\"_ _1c4\"> </span>(1.732)<span class=\"_ _1c4\"> </span>(2.571)<span class=\"_ _1c4\"> </span>(2.480)<span class=\"_ _1c4\"> </span>(91)<span class=\"_ _1c4\"> </span>(338)<span class=\"_ _1c4\"> </span>(8.777)<span class=\"_ _1c4\"> </span>(Svalutazioni)/Ripristini<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-291<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>291<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri -3.10612.2591.240-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-(18.595)(1.990)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span>Differenze di (2.703)<span class=\"_ _1c4\"> </span>(8.772)(10.184)(1.890)<span class=\"_ _1c4\"> </span>(11.433)<span class=\"_ _1c4\"> </span>(1.081)(1<span class=\"_ _3\"></span>.004)(77)(1.247)(37.310)<span class=\"_ _1c4\"> </span>conversione<span class=\"ff2 fs4\"> </span>Costo storico al 31 40.241<span class=\"_ _1c4\"> </span>109.415<span class=\"_ _1c4\"> </span>159.542<span class=\"_ _1c4\"> </span>21.098<span class=\"_ _1c4\"> </span>111.798<span class=\"_ _1c4\"> </span>28.74025.9352.805<span class=\"_ _1c4\"> </span>75.915546.749<span class=\"_ _1c4\"> </span>Dicembre 2025<span class=\"ff2 fs4\"> </span>Fondo ammortamento al 31 1039.14666.04415.08592.648<span class=\"_ _1c4\"> </span>6.0865.0621<span class=\"_ _0\"></span>.024<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>219.019<span class=\"_ _1c4\"> </span>Dicembre 2023<span class=\"ff2 fs4\"> </span>Incrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>3.692<span class=\"_ _1c4\"> </span>8.738<span class=\"_ _1c4\"> </span>1.498<span class=\"_ _1c4\"> </span>5.723<span class=\"_ _1c4\"> </span>4.506<span class=\"_ _1c4\"> </span>4.060<span class=\"_ _1c4\"> </span>446<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>24.157<span class=\"_ _1c4\"> </span>Decrementi<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(857)<span class=\"_ _1c4\"> </span>(5.885)<span class=\"_ _1c4\"> </span>(852)<span class=\"_ _1c4\"> </span>(971)<span class=\"_ _1c4\"> </span>(2.931)<span class=\"_ _1c4\"> </span>(2.076)<span class=\"_ _1c4\"> </span>(855)<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>(11.496)<span class=\"_ _1c4\"> </span>Riclassificazioni/ altri -<span class=\"_ _1c4\"> </span>3<span class=\"_ _1c4\"> </span>(3)<span class=\"_ _1c4\"> </span>movimenti<span class=\"ff2 fs4\"> </span><table class=\"s w426 h25b\" id=\"_42e7b7d2-4d85-4a24-b184-2202c20271fb\"><tr><td class=\"t m0 x21c h197 y1d33 ff1 fs24 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x2b4 y1d34 w40d h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-</div></td><td class=\"c n x482 y1d34 w414 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">321</div></td><td class=\"c n x483 y1d34 w413 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">1.222</div></td><td class=\"c n x484 y1d34 w427 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">246</div></td><td class=\"c n x485 y1d34 w428 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">(1.441)</div></td><td class=\"c n x31f y1d34 w414 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">227</div></td><td class=\"c n x456 y1d34 w320 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">215</div></td><td class=\"c n x486 y1d34 w429 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">12<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x487 y1d34 w40d h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x488 y1d34 w320 h25c\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">575<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d35 ff1 fs24 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d36 ff11 fs24 fc2 sc0 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d37 ff11 fs24 fc2 sc0 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x46e y1d38 w321 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">10</div></td><td class=\"c n x46f y1d38 w407 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">42.305</div></td><td class=\"c n x489 y1d38 w408 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">70.116</div></td><td class=\"c n x48a y1d38 w407 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">15.977</div></td><td class=\"t m0 x42f h1c7 y1d37 ff11 fs24 fc2 sc0 ls0 ws0\">95.959<span class=\"_ _1c4\"> </span></td><td class=\"c n x472 y1d38 w421 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">7.888</div></td><td class=\"c n x473 y1d38 w422 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">7.261</div></td><td class=\"c n x48b y1d38 w42a h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">6<span class=\"_ _0\"></span>27<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48c y1d38 w40d h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48d y1d38 w409 h25d\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">232.255<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d39 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">Incrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30a h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a9 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">4.169<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x48e h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">10.604<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">1.808<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x438 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">5.175<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x439 h197 y1d3a ff1 fs24 fc8 sc0 ls0 ws0\">4.165<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">3.577<span class=\"_ _1c4\"> </span></td><td class=\"c n x271 y1d3c w42b h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">588<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x48f y1d3c w41b h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x262 h197 y1d3a ff1 fs24 fc2 sc0 ls0 ws0\">25.921<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">Decrementi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30a h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a9 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(147)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x296 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(2.038)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43d h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(978)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42f h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(1.337)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x439 h197 y1d3d ff1 fs24 fc8 sc0 ls0 ws0\">(724)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x292 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(633)<span class=\"_ _1c4\"> </span></td><td class=\"c n x45c y1d3e w419 h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">(91)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x490 y1d3e w40d h226\"><div class=\"t m0 x238 h197 y1d3b ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"t m0 x262 h197 y1d3d ff1 fs24 fc2 sc0 ls0 ws0\">(5.224)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"c x21c y1d3f w2cf h1a3\"><div class=\"t m0 x0 h197 ya19 ff1 fs24 fc2 sc0 ls0 ws0\">Riclassificazioni/ altri </div></td><td class=\"c n x2b4 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x491 y1d40 w42c h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">88</div></td><td class=\"c n x492 y1d40 w428 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2.322)</div></td><td class=\"c n x493 y1d40 w42d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(6)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x494 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x495 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x496 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x497 y1d40 w40d h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x498 y1d40 w41b h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x499 y1d40 w323 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2.240)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d41 ff1 fs24 fc2 sc0 ls0 ws0\">movimenti<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h197 y1d42 ff1 fs24 fc2 sc0 ls0 ws0\">Differenze di </td><td class=\"c n x49a y1d43 w425 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(2)</div></td><td class=\"c n x49b y1d43 w415 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(3.178)</div></td><td class=\"c n x49c y1d43 w42e h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(5.476)</div></td><td class=\"c n x49d y1d43 w428 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(1.324)</div></td><td class=\"t m0 x42f h197 y1d44 ff1 fs24 fc2 sc0 ls0 ws0\">(9.017)<span class=\"_ _1c4\"> </span></td><td class=\"c n x472 y1d43 w40c h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc8 sc0 ls0 ws0\">(518)</div></td><td class=\"c n x49e y1d43 w31f h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(493)</div></td><td class=\"c n x49f y1d43 w419 h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(25)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4a0 y1d43 w41b h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4a1 y1d43 w42f h226\"><div class=\"t m0 x238 h7 y19aa ff1 fs24 fc2 sc0 ls0 ws0\">(19.515)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d45 ff1 fs24 fc2 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d46 ff11 fs24 fc2 sc0 ls0 ws0\">Fondo </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d47 ff11 fs24 fc2 sc0 ls0 ws0\">ammortamento al 31 </td><td class=\"c n x2b4 y1d48 w430 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">8</div></td><td class=\"c n x4a2 y1d48 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">43.237</div></td><td class=\"c n x4a3 y1d48 w420 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">70.884</div></td><td class=\"c n x4a4 y1d48 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">15.477</div></td><td class=\"t m0 x42f h1c7 y1d47 ff11 fs24 fc2 sc0 ls0 ws0\">90.780<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d48 w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">10.811</div></td><td class=\"c n x4a5 y1d48 w431 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">9.712</div></td><td class=\"c n x4a6 y1d48 w431 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">1.099<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x475 y1d48 w40d h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x476 y1d48 w417 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">231.197<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d49 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x21c y1d4a w2d3 h1a1\"><div class=\"t m0 x0 h1c7 ya25 ff11 fs24 fc2 sc0 ls0 ws0\">Valore netto </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4b ff11 fs24 fc2 sc0 ls0 ws0\">contabile al 31 </td><td class=\"t m0 x2a4 h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">42.934<span class=\"_ _1c4\"> </span></td><td class=\"c n x448 y1d4c w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">72.602</div></td><td class=\"c n x4a7 y1d4c w420 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">86.255</div></td><td class=\"c n x4a8 y1d4c w432 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">6.677</div></td><td class=\"t m0 x42f h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">23.266<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d4c w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">20.116</div></td><td class=\"c n x45a y1d4c w433 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">18.812</div></td><td class=\"t m0 x35e h1c7 y1d4b ff11 fs24 fc8 sc0 ls0 ws0\">1.304<span class=\"_ _1c4\"> </span></td><td class=\"c n x434 y1d4c w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">39.934</div></td><td class=\"c n x45b y1d4c w41f h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc8 sc0 ls0 ws0\">291.784<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d4d ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2024<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4e ff11 fs24 fc2 sc0 ls0 ws0\">Valore netto </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">contabile al 31 </td><td class=\"t m0 x2a4 h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">40.233<span class=\"_ _1c4\"> </span></td><td class=\"c n x448 y1d50 w380 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">66.178</div></td><td class=\"c n x4a9 y1d50 w434 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">88.658</div></td><td class=\"c n x4aa y1d50 w435 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">5.621</div></td><td class=\"t m0 x42f h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">21.018<span class=\"_ _1c4\"> </span></td><td class=\"c n x432 y1d50 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">17.929</div></td><td class=\"c n x433 y1d50 w408 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">16.223</div></td><td class=\"t m0 x35e h1c7 y1d4f ff11 fs24 fc2 sc0 ls0 ws0\">1.706<span class=\"_ _1c4\"> </span></td><td class=\"c n x434 y1d50 w407 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">75.915</div></td><td class=\"c n x45b y1d50 w417 h25a\"><div class=\"t m0 x238 h7 y19aa ff11 fs24 fc2 sc0 ls0 ws0\">315.552<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1d51 ff11 fs24 fc2 sc0 ls0 ws0\">Dicembre 2025<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr></table>Gli <span class=\"_ _15\"> </span>investimenti <span class=\"_ _15\"> </span>in <span class=\"_ _15\"> </span>immobili<span class=\"_ _0\"></span>, <span class=\"_ _78\"> </span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _78\"> </span>e <span class=\"_ _15\"> </span>m<span class=\"_ _0\"></span>acchinari, <span class=\"_ _15\"> </span>ammontano <span class=\"_ _15\"> </span>a <span class=\"_ _15\"> </span>E<span class=\"_ _0\"></span>uro <span class=\"_ _15\"> </span>70.496 <span class=\"_ _15\"> </span>migliaia <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>l\u2019esercizio <span class=\"_ _15\"> </span>202<span class=\"_ _0\"></span>5. <span class=\"_ _15\"> </span>In particolare, <span class=\"_ _17\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>inves<span class=\"_ _0\"></span>timenti <span class=\"_ _14\"> </span>in <span class=\"_ _17\"> </span>immo<span class=\"_ _0\"></span>bili, <span class=\"_ _17\"> </span>impianti <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>macch<span class=\"_ _0\"></span>inari, <span class=\"_ _17\"> </span>esclusi<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>gl<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>increm<span class=\"_ _0\"></span>enti <span class=\"_ _17\"> </span>dei <span class=\"_ _14\"> </span>diritti <span class=\"_ _14\"> </span>d\u2019uso <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>ut<span class=\"_ _0\"></span>ilizzo <span class=\"_ _17\"> </span>di<span class=\"_ _0\"></span> immobili, <span class=\"_ _0\"></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>macc<span class=\"_ _0\"></span>hinari, <span class=\"_ _0\"></span>amm<span class=\"_ _0\"></span>ontano <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivamente <span class=\"_ _11\"></span>a <span class=\"_ _0\"></span>Euro <span class=\"_ _11\"></span>66.108 <span class=\"_ _0\"></span>migliaia <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>riferiscono <span class=\"_ _11\"></span>principalmente a: (vi)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>beni <span class=\"_ _0\"></span>strumen<span class=\"_ _0\"></span>tali <span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>concedere <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>locazione <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.447 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia, <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _0\"></span>ad <span class=\"_ _11\"></span>anodi <span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>conced<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>easing relativi al segme<span class=\"_ _0\"></span>nto di business Electr<span class=\"_ _0\"></span>ode Technologies; (vii)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>impianti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>macchinari <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _11\"></span>3.979 <span class=\"_ _11\"></span>migliaia <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _0\"></span>agli <span class=\"_ _11\"></span>stabiliment<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>Germ<span class=\"_ _0\"></span>ania <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>talia, <span class=\"_ _11\"></span>di cui 1.766 migliaia relat<span class=\"_ _0\"></span>ivi alla Gigafact<span class=\"_ _0\"></span>ory; (viii)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>fabbricati per Euro 330 m<span class=\"_ _0\"></span>igliaia; (ix)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>altri beni materiali pe<span class=\"_ _0\"></span>r Euro 191 migliaia;<span class=\"_ _0\"></span> (x)<span class=\"ff4\"> <span class=\"_ _48\"> </span></span>immobilizzazioni <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>corso <span class=\"_ _13\"></span>e <span class=\"_ _13\"> </span>acconti <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>56.161 <span class=\"_ _13\"> </span>migliaia, <span class=\"_ _13\"> </span>relati<span class=\"_ _0\"></span>vi <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>22.197 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"></span>a <span class=\"_ _13\"> </span>impianti <span class=\"_ _13\"></span>e macchinari a <span class=\"_ _0\"></span>seguito dell\u2019amm<span class=\"_ _0\"></span>odernamento <span class=\"_ _0\"></span>tecnologico e <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>espansione della <span class=\"_ _0\"></span>capacit\u00e0 <span class=\"_ _0\"></span>produttiva del <span class=\"_ _24\"> </span>Gruppo <span class=\"_ _49\"> </span>principalmente <span class=\"_ _49\"> </span>in <span class=\"_ _49\"> </span>Italia, <span class=\"_ _24\"> </span>Stat<span class=\"_ _0\"></span>i <span class=\"_ _24\"> </span>Uniti <span class=\"_ _49\"> </span>e <span class=\"_ _24\"> </span>Gi<span class=\"_ _0\"></span>appone, <span class=\"_ _49\"> </span>per <span class=\"_ _24\"> </span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _24\"> </span>31.119 <span class=\"_ _49\"> </span>miglia<span class=\"_ _0\"></span>ia <span class=\"_ _24\"> </span>a <span class=\"_ _49\"> </span>fabbricati prevalentemente in Italia <span class=\"_ _3\"></span>(inclusa la Gigafactory <span class=\"_ _3\"></span>per quasi Euro <span class=\"_ _3\"></span>15 milioni) <span class=\"_ _3\"></span>e Stati Uniti, <span class=\"_ _3\"></span>per Euro 2.766 <span class=\"_ _3\"></span>migliaia<span class=\"_ _0\"></span> ad altri beni e per Euro 7<span class=\"_ _0\"></span>9 migliaia ad accont<span class=\"_ _0\"></span>i.<span class=\"_ _1c4\"> </span>Le sv<span class=\"_ _0\"></span>alutazioni cumulate <span class=\"_ _0\"></span>al 31 d<span class=\"_ _0\"></span>icembre 2025 <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>interessano <span class=\"_ _0\"></span>immobili, <span class=\"_ _0\"></span>impianti e <span class=\"_ _0\"></span>macchinari <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>complessivamente pari <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.062 <span class=\"_ _0\"></span>migliaia <span class=\"_ _11\"></span>(<span class=\"_ _1c4\"> </span>La <span class=\"_ _13\"></span>seguente <span class=\"_ _13\"></span>tabella <span class=\"_ _13\"></span>fornisc<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>le <span class=\"_ _13\"></span>principali <span class=\"_ _13\"></span>informazi<span class=\"_ _0\"></span>oni <span class=\"_ _12\"></span>re<span class=\"_ _0\"></span>lative<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>ai <span class=\"_ _13\"></span>contratti <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>locazione <span class=\"_ _13\"> </span>in <span class=\"_ _13\"> </span>cu<span class=\"_ _0\"></span>i <span class=\"_ _13\"> </span>il <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"></span>agisce<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>come locatario:<table class=\"s w3fc h25f\" id=\"_02a86cff-ca17-456d-8004-0e0c1222690d\"><tr><td></td><td class=\"t m0 x21c hb y1d5a ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1d5b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d5b ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td class=\"t m0 x4ab h1a y1d5c ff3 fs6 fc2 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d5d ff1 fs6 fc2 sc0 ls0 ws0\">Costo storico attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (fabbricati)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d5d ff1 fs6 fc2 sc0 ls0 ws0\">25.935<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d5d ff1 fs6 fc2 sc0 ls0 ws0\">26.073<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d5e ff1 fs6 fc2 sc0 ls0 ws0\">Costo storico attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (altri beni)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d5e ff1 fs6 fc2 sc0 ls0 ws0\">2.805<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d5e ff1 fs6 fc2 sc0 ls0 ws0\">1.931<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d5f ff1 fs6 fc2 sc0 ls0 ws0\">Totale costo storico attivit<span class=\"_ _0\"></span>\u00e0 per diritto d'utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d5f ff1 fs6 fc2 sc0 ls0 ws0\">28.740<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d5f ff1 fs6 fc2 sc0 ls0 ws0\">28.004<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d60 ff1 fs6 fc2 sc0 ls0 ws0\">Fondo ammortamento del diritto di utilizz<span class=\"_ _0\"></span>o di fabbricati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d60 ff1 fs6 fc2 sc0 ls0 ws0\">9.712<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d60 ff1 fs6 fc2 sc0 ls0 ws0\">7.261<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d61 ff1 fs6 fc2 sc0 ls0 ws0\">Fondo ammortamento del diritto di utilizz<span class=\"_ _0\"></span>o di altri beni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d61 ff1 fs6 fc2 sc0 ls0 ws0\">1.099<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d61 ff1 fs6 fc2 sc0 ls0 ws0\">627<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d62 ff1 fs6 fc2 sc0 ls0 ws0\">Totale fondo ammortamento per diritt<span class=\"_ _0\"></span>o d'utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d62 ff1 fs6 fc2 sc0 ls0 ws0\">10.811<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d62 ff1 fs6 fc2 sc0 ls0 ws0\">7.888<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d63 ff1 fs6 fc2 sc0 ls0 ws0\">Valore netto contabile<span class=\"_ _0\"></span> attivit\u00e0 per diritto di utilizzo (fabbricati)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d63 ff1 fs6 fc2 sc0 ls0 ws0\">16.223<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d63 ff1 fs6 fc2 sc0 ls0 ws0\">18.812<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d64 ff1 fs6 fc2 sc0 ls0 ws0\">Valore netto contabile<span class=\"_ _0\"></span> attivit\u00e0 per diritto di utilizzo (altri beni)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d64 ff1 fs6 fc2 sc0 ls0 ws0\">1.706<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d64 ff1 fs6 fc2 sc0 ls0 ws0\">1.304<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d65 ff1 fs6 fc2 sc0 ls0 ws0\">Totale valore netto cont<span class=\"_ _0\"></span>abile attivit\u00e0 per diritto di utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d65 ff1 fs6 fc2 sc0 ls0 ws0\">17.929<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d65 ff1 fs6 fc2 sc0 ls0 ws0\">20.116<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d66 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 per <span class=\"ff3\">l<span class=\"_ _0\"></span>easing</span> correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d66 ff1 fs6 fc2 sc0 ls0 ws0\">3.896<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d66 ff1 fs6 fc2 sc0 ls0 ws0\">3.692<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d67 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 per <span class=\"ff3\">l<span class=\"_ _0\"></span>easing</span> non correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d67 ff1 fs6 fc2 sc0 ls0 ws0\">14.967<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d67 ff1 fs6 fc2 sc0 ls0 ws0\">17.310<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d68 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 per<span class=\"_ _0\"></span> <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x263 hb y1d68 ff1 fs6 fc2 sc0 ls0 ws0\">18.863<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d68 ff1 fs6 fc2 sc0 ls0 ws0\">21.002<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d69 ff1 fs6 fc2 sc0 ls0 ws0\">Ammortamento attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (fabbricati)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d69 ff1 fs6 fc2 sc0 ls0 ws0\">3.577<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d69 ff1 fs6 fc2 sc0 ls0 ws0\">4.060<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6a ff1 fs6 fc2 sc0 ls0 ws0\">Ammortamento attivit\u00e0 per di<span class=\"_ _0\"></span>ritto di utilizzo (altri beni)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d6a ff1 fs6 fc2 sc0 ls0 ws0\">588<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d6a ff1 fs6 fc2 sc0 ls0 ws0\">446<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">Totale ammortamento per diritto<span class=\"_ _0\"></span> di utilizzo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">4.165<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d6b ff1 fs6 fc2 sc0 ls0 ws0\">4.506<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">Canoni di leasing pagati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">4.845<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d6c ff1 fs6 fc2 sc0 ls0 ws0\">4.969<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h1a y1d6d ff3 fs6 fc2 sc0 ls0 ws0\">di cui interessi passi<span class=\"_ _0\"></span>vi per leasing pagati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c h1a y1d6d ff3 fs6 fc2 sc0 ls0 ws0\">776<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c h1a y1d6d ff3 fs6 fc2 sc0 ls0 ws0\">781<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">Leasing a breve termine e di modesto valore<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2.682<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d6e ff1 fs6 fc2 sc0 ls0 ws0\">2.656<span class=\"_ _1c4\"> </span></td></tr></table>Nel <span class=\"_ _3\"></span>corso dell\u2019esercizio chiuso al <span class=\"_ _3\"></span>31 di<span class=\"_ _3\"></span>cembre 2025 <span class=\"_ _3\"></span>sono stati pagati <span class=\"_ _3\"></span>complessivi Euro <span class=\"_ _3\"></span>4.845 migl<span class=\"_ _0\"></span>iaia di <span class=\"_ _3\"></span>canoni <span class=\"_ _3\"></span>di leasing, di cui <span class=\"_ _3\"></span>Euro 4.069 migl<span class=\"_ _0\"></span>iaia a <span class=\"_ _3\"></span>riduz<span class=\"_ _0\"></span>ione della passivit\u00e0 finanziaria ed Euro 776 migliaia quale quota interessi, rilevata tra gli oneri <span class=\"_ _17\"> </span>finanziar<span class=\"_ _0\"></span>i. <span class=\"_ _17\"> </span>Il <span class=\"_ _17\"> </span>costo <span class=\"_ _14\"> </span>complessiv<span class=\"_ _0\"></span>o <span class=\"_ _17\"> </span>rilevato <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>co<span class=\"_ _0\"></span>nto <span class=\"_ _17\"> </span>econom<span class=\"_ _0\"></span>ico <span class=\"_ _17\"> </span>relativo <span class=\"_ _17\"> </span>ad  a<span class=\"_ _3\"></span>ffitti <span class=\"_ _17\"> </span>e <span class=\"_ _14\"> </span>noleggi <span class=\"_ _17\"> </span>esclus<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>dall\u2019ambito <span class=\"_ _14\"> </span>di applicazione dell\u2019IFRS 16 am<span class=\"_ _0\"></span>monta co<span class=\"_ _0\"></span>mplessivamente a Euro 2.<span class=\"_ _0\"></span>682 migliaia.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs3ae\">20. Partecipazioni contabili<span class=\"_ _0\"></span>zzate con il metodo del patrimoni<span class=\"_ _0\"></span>o netto<span class=\"ff2 fs0 fc0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3af\">La <span class=\"_ _11\"></span>voce <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>oggetto <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _12\"></span>essenzialm<span class=\"_ _0\"></span>ente <span class=\"_ _11\"></span>riferita <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>partecip<span class=\"_ _0\"></span>azione <span class=\"_ _12\"></span>nella <span class=\"_ _0\"></span>societ<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"></span>collegata <span class=\"_ _11\"></span>thy<span class=\"_ _0\"></span>ssenkrupp <span class=\"_ _11\"></span>nuce<span class=\"_ _0\"></span>ra <span class=\"_ _11\"></span>AG <span class=\"_ _11\"></span>&amp; <span class=\"_ _12\"></span>Co. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b0\">KGaA (Germania) (\u201ctk nucera\u201d). <span class=\"_ _3\"></span>La seguente tabella<span class=\"_ _3\"></span> fornisce il dettaglio e <span class=\"_ _3\"></span>le variazioni <span class=\"_ _3\"></span>delle partecipazioni contabilizzate<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b1\">con il metodo del patrimon<span class=\"_ _0\"></span>io netto per gli ann<span class=\"_ _0\"></span>i conclusi al 31 dic<span class=\"_ _0\"></span>embre 2025 e 2024:<span class=\"_ _0\"></span> </div><div class=\"gs3b2\"><table class=\"s w436 h25e\" id=\"_26aadcba-ec9b-4739-97f1-b06580d40767\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1d52 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Es<span class=\"_ _0\"></span>ercizio chiuso al 31 dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1d53 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d53 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1d54 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d55 ff1 fs6 fc2 sc0 ls0 ws0\">Saldo iniziale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1d55 ff1 fs6 fc2 sc0 ls0 ws0\">236.751<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1d55 ff1 fs6 fc2 sc0 ls0 ws0\">231.511<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d56 ff1 fs6 fc2 sc0 ls0 ws0\">Quota utili (perdi<span class=\"_ _0\"></span>te)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1d56 ff1 fs6 fc2 sc0 ls0 ws0\">(1.893)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1d56 ff1 fs6 fc2 sc0 ls0 ws0\">4.579<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d57 ff1 fs6 fc2 sc0 ls0 ws0\">Altri incrementi (decrementi<span class=\"_ _0\"></span>)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1d57 ff1 fs6 fc2 sc0 ls0 ws0\">(2.117)<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x23c hb y1d57 ff1 fs6 fc2 sc0 ls0 ws0\">661<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d58 ff1 fs6 fc2 sc0 ls0 ws0\">Saldo finale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1d58 ff1 fs6 fc2 sc0 ls0 ws0\">232.741<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1d58 ff1 fs6 fc2 sc0 ls0 ws0\">236.751<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d59 ff1 fs6 fc2 sc0 ls0 ws0\">% di possesso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1d59 ff1 fs6 fc2 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d59 ff1 fs6 fc2 sc0 ls0 ws0\">25,85%<span class=\"_ _1c4\"> </span></td><td></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b3\">Al <span class=\"_ _13\"></span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _13\"> </span>2025<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>valore <span class=\"_ _17\"> </span>delle <span class=\"_ _17\"> </span>partecipazioni <span class=\"_ _13\"> </span>co<span class=\"_ _0\"></span>ntabilizz<span class=\"_ _0\"></span>ate <span class=\"_ _13\"> </span>con <span class=\"_ _17\"> </span>il <span class=\"_ _13\"></span>meto<span class=\"_ _0\"></span>do <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>patrimo<span class=\"_ _0\"></span>nio <span class=\"_ _13\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>\u00e8 <span class=\"_ _17\"> </span>pari <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>Eur<span class=\"_ _0\"></span>o </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b4\">232.741 migliaia, <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>decremento <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>circa <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>4 mi<span class=\"_ _0\"></span>lioni <span class=\"_ _12\"></span>rispetto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>dato<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2024, <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>ffetto <span class=\"_ _12\"></span>delle<span class=\"_ _1c4\"> </span> </div>perdite di <span class=\"_ _0\"></span>spettanza <span class=\"_ _0\"></span>De <span class=\"_ _0\"></span>Nora r<span class=\"_ _0\"></span>ilevate <span class=\"_ _0\"></span>nel co<span class=\"_ _0\"></span>rso dell\u2019<span class=\"_ _0\"></span>esercizio, si<span class=\"_ _0\"></span>a ne<span class=\"_ _0\"></span>l conto <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>ico (per E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>1.893 <span class=\"_ _0\"></span>migliaia) <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>tra le altre componenti del conto e<span class=\"_ _0\"></span>conomico compless<span class=\"_ _0\"></span>ivo (per Eur<span class=\"_ _0\"></span>o 2.117 migliaia).<span class=\"_ _1c4\"> </span><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b6\">Il val<span class=\"_ _0\"></span>ore az<span class=\"_ _0\"></span>ionario <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tk <span class=\"_ _0\"></span>nucera <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ul <span class=\"_ _0\"></span>mercato <span class=\"_ _0\"></span>regolamentat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(Prime <span class=\"_ _0\"></span>Standar<span class=\"_ _0\"></span>d) <span class=\"_ _0\"></span>della Bo<span class=\"_ _0\"></span>rsa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Franc<span class=\"_ _0\"></span>oforte <span class=\"_ _0\"></span>conferma <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b7\">di mercato superiori al va<span class=\"_ _0\"></span>lore di iscr<span class=\"_ _0\"></span>izione della partecipazione <span class=\"_ _0\"></span>nel bilancio cons<span class=\"_ _0\"></span>olidato di Industrie De N<span class=\"_ _0\"></span>ora S.p.A. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b8\">Vengono di <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _0\"></span>forniti <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _0\"></span>dati <span class=\"_ _0\"></span>econom<span class=\"_ _0\"></span>ici e<span class=\"_ _0\"></span> pat<span class=\"_ _0\"></span>rimoniali <span class=\"_ _0\"></span>conso<span class=\"_ _0\"></span>lidati <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>tk <span class=\"_ _0\"></span>nucera <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>gli <span class=\"_ _0\"></span>esercizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3b9\">31 dicembre 2025 e 202<span class=\"_ _0\"></span>4. </div><div class=\"gs3ba\"><table class=\"s w437 h260\" id=\"_1aff6136-921c-4ace-b750-f36e5e53dec9\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1d6f ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _155\"> </span><span class=\"fc1d\">Esercizio chius<span class=\"_ _0\"></span>o al 31 dicembre</span></td></tr><tr><td></td><td class=\"t m0 x21c hb y1d70 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _156\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d70 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x21c hb y1d71 ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _157\"> </span><span class=\"ff3\">(in milioni di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d72 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d72 ff1 fs6 fc8 sc0 ls0 ws0\">86<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d72 ff1 fs6 fc8 sc0 ls0 ws0\">65<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d73 ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e macchinar<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d73 ff1 fs6 fc8 sc0 ls0 ws0\">51<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d73 ff1 fs6 fc8 sc0 ls0 ws0\">36<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d74 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 per imposte anticipate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d74 ff1 fs6 fc8 sc0 ls0 ws0\">17<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d74 ff1 fs6 fc8 sc0 ls0 ws0\">29<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d75 ff1 fs6 fc2 sc0 ls0 ws0\">Altre attivit\u00e0 non cor<span class=\"_ _0\"></span>renti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1d75 ff1 fs6 fc8 sc0 ls0 ws0\">4<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1d75 ff1 fs6 fc8 sc0 ls0 ws0\">4<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d76 ff1 fs6 fc2 sc0 ls0 ws0\">Rimanenze<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d76 ff1 fs6 fc8 sc0 ls0 ws0\">171<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d76 ff1 fs6 fc8 sc0 ls0 ws0\">151<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d77 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d77 ff1 fs6 fc8 sc0 ls0 ws0\">45<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d77 ff1 fs6 fc8 sc0 ls0 ws0\">64<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d78 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie, altri crediti commerciali e lavori in corso su ordinazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d78 ff1 fs6 fc8 sc0 ls0 ws0\">80<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d78 ff1 fs6 fc8 sc0 ls0 ws0\">252<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d79 ff1 fs6 fc2 sc0 ls0 ws0\">Disponibilit\u00e0 liqui<span class=\"_ _0\"></span>de e mezzi equivalenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d79 ff1 fs6 fc8 sc0 ls0 ws0\">677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d79 ff1 fs6 fc8 sc0 ls0 ws0\">709<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7a ff1 fs6 fc2 sc0 ls0 ws0\">Totale attivit\u00e0<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1d7a ff1 fs6 fc8 sc0 ls0 ws0\">1.131<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1d7a ff1 fs6 fc8 sc0 ls0 ws0\">1.310<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7b ff1 fs6 fc2 sc0 ls0 ws0\">Capitale sociale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d7b ff1 fs6 fc2 sc0 ls0 ws0\">126<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d7b ff1 fs6 fc2 sc0 ls0 ws0\">126<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7c ff1 fs6 fc2 sc0 ls0 ws0\">Riserve<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d7c ff1 fs6 fc2 sc0 ls0 ws0\">622<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d7c ff1 fs6 fc8 sc0 ls0 ws0\">638<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7d ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 per impost<span class=\"_ _0\"></span>e differite<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1d7d ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d7d ff1 fs6 fc8 sc0 ls0 ws0\">14<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7e ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie non correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d7e ff1 fs6 fc2 sc0 ls0 ws0\">25<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d7e ff1 fs6 fc8 sc0 ls0 ws0\">24<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d7f ff1 fs6 fc2 sc0 ls0 ws0\">Altre passivit\u00e0 non correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d7f ff1 fs6 fc2 sc0 ls0 ws0\">11<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d7f ff1 fs6 fc8 sc0 ls0 ws0\">10<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d80 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d80 ff1 fs6 fc2 sc0 ls0 ws0\">105<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d80 ff1 fs6 fc8 sc0 ls0 ws0\">181<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d81 ff1 fs6 fc2 sc0 ls0 ws0\">Altre passivit\u00e0 correnti<span class=\"_ _0\"></span> e lavori in corso su ordinazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d81 ff1 fs6 fc2 sc0 ls0 ws0\">242<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d81 ff1 fs6 fc2 sc0 ls0 ws0\">317<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d82 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 e patr<span class=\"_ _0\"></span>imonio netto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1d82 ff1 fs6 fc2 sc0 ls0 ws0\">1.131<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1d82 ff1 fs6 fc2 sc0 ls0 ws0\">1.310</td></tr></table></div><div class=\"gs3bb\"><table class=\"s w437 h247\" id=\"_ce1e5865-d056-4cd5-a825-3bc99e0ed301\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1d83 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _155\"> </span>Esercizio chiuso al 31 di<span class=\"_ _0\"></span>cembre</td></tr><tr><td></td><td class=\"t m0 x261 hb y1d84 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d84 ff1 fs6 fc20 sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1d85 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _158\"> </span><span class=\"ff3 sc0\">(in milioni di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d86 ff1 fs6 fc2 sc0 ls0 ws0\">Ricavi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d86 ff1 fs6 fc2 sc0 ls0 ws0\">730<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d86 ff1 fs6 fc2 sc0 ls0 ws0\">916<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d87 ff1 fs6 fc2 sc0 ls0 ws0\">Costi operativi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1d87 ff1 fs6 fc2 sc0 ls0 ws0\">(739)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1d87 ff1 fs6 fc2 sc0 ls0 ws0\">(921)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d88 ff1 fs6 fc2 sc0 ls0 ws0\">Proventi/(oneri) finanziar<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d88 ff1 fs6 fc2 sc0 ls0 ws0\">14<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d88 ff1 fs6 fc2 sc0 ls0 ws0\">26<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d89 ff1 fs6 fc2 sc0 ls0 ws0\">Imposte sui redditi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d89 ff1 fs6 fc2 sc0 ls0 ws0\">(12)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1d89 ff1 fs6 fc2 sc0 ls0 ws0\">(3)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d8a ff1 fs6 fc2 sc0 ls0 ws0\">Utile di esercizio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d8a ff1 fs6 fc2 sc0 ls0 ws0\">(7)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1d8a ff1 fs6 fc2 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d8b ff1 fs6 fc2 sc0 ls0 ws0\">Altre componenti di conto economico complessivo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d8b ff1 fs6 fc2 sc0 ls0 ws0\">(8)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1d8b ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1a28 ff1 fs6 fc2 sc0 ls0 ws0\">Utile del conto economico comp<span class=\"_ _0\"></span>lessivo di esercizio *<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1a28 ff1 fs6 fc2 sc0 ls0 ws0\">(15)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1a28 ff1 fs6 fc2 sc0 ls0 ws0\">18<span class=\"_ _1c4\"> </span></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "21. Attivit\u00e0 finanzia<span class=\"_ _0\"></span>rie inclusi<span class=\"_ _0\"></span> gli strumenti derivati La tabella che segue riport<span class=\"_ _0\"></span>a la composizione<span class=\"_ _0\"></span> delle attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie non corrent<span class=\"_ _0\"></span>i al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. <table class=\"s w3b4 h261\" id=\"_08da4ce8-1c70-4dab-b6ae-7808a0090841\"><tr><td></td><td class=\"t m0 x21c hb y1d8c ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1d8d ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1d8d ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1d8e ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d8f ff1 fs6 fca sc5 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d90 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti finanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1d90 ff1 fs6 fc8 sc4 ls0 ws0\">19<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1d90 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d91 ff1 fs6 fc2 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d91 ff1 fs6 fc8 sc4 ls0 ws0\">5.257<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d91 ff1 fs6 fc8 sc0 ls0 ws0\">4.592<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d92 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1d92 ff1 fs6 fc8 sc4 ls0 ws0\">5.276<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1d92 ff1 fs6 fc8 sc4 ls0 ws0\">4.592<span class=\"_ _1c4\"> </span></td></tr></table>Gli investiment<span class=\"_ _0\"></span>i in <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziarie si <span class=\"_ _0\"></span>riferiscono <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>palmente a <span class=\"_ _0\"></span>taluni <span class=\"_ _0\"></span>fondi pe<span class=\"_ _0\"></span>nsione <span class=\"_ _0\"></span>e fondi <span class=\"_ _0\"></span>integrativ<span class=\"_ _0\"></span>i aziend<span class=\"_ _0\"></span>ali a<span class=\"_ _0\"></span> favore del <span class=\"_ _3\"></span>personale dipendente. Inoltre, includono <span class=\"_ _3\"></span>l\u2019investime<span class=\"_ _0\"></span>nto da <span class=\"_ _3\"></span>parte della <span class=\"_ _3\"></span>capogrupp<span class=\"_ _0\"></span>o nel <span class=\"_ _3\"></span>Fondo 360 <span class=\"_ _3\"></span>Life II, il <span class=\"_ _3\"></span>cui fair value <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>pari E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>1,3 m<span class=\"_ _0\"></span>ilioni ci<span class=\"_ _0\"></span>rca; <span class=\"_ _0\"></span>tale<span class=\"_ _0\"></span> fondo <span class=\"_ _0\"></span>sostiene <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>start-up <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>ranti nel <span class=\"_ _0\"></span>settore<span class=\"_ _0\"></span> Cl<span class=\"_ _0\"></span>imate Tech e che rispondono al<span class=\"_ _0\"></span>le sfide della tr<span class=\"_ _0\"></span>ansizione climatica con t<span class=\"_ _0\"></span>ecnologie innovative<span class=\"_ _0\"></span>. La tabella che segue riport<span class=\"_ _0\"></span>a la composizione<span class=\"_ _0\"></span> delle attivit\u00e0 finan<span class=\"_ _0\"></span>ziarie corren<span class=\"_ _0\"></span>ti al 31 dicembre 20<span class=\"_ _0\"></span>25 e 2024. <table class=\"s w3fc h262\" id=\"_f4a4e006-aece-41ae-bda5-173b90d4b305\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1d93 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre<span class=\"_ _1c4\"> </span></span></td></tr><tr><td></td><td class=\"c n x4ac y1d94 w3bf h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ad y1d94 w438 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2<span class=\"_ _0\"></span>024</div></td></tr><tr><td></td><td class=\"t m0 x21c hb y1d95 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1d96 ff1 fs6 fca sc5 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1d97 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti finanziari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1d97 ff1 fs6 fc8 sc4 ls0 ws0\">138<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1d97 ff1 fs6 fc8 sc0 ls0 ws0\">193<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d98 ff1 fs6 fc2 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d98 ff1 fs6 fc8 sc4 ls0 ws0\">14.536<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d98 ff1 fs6 fc8 sc0 ls0 ws0\">10.317<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1d99 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1d99 ff1 fs6 fc8 sc4 ls0 ws0\">14.674<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1d99 ff1 fs6 fc8 sc4 ls0 ws0\">10.510<span class=\"_ _1c4\"> </span></td></tr></table>Gli <span class=\"_ _17\"> </span>investimenti <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>attivit\u00e0 <span class=\"_ _17\"> </span>f<span class=\"_ _0\"></span>inanziarie, <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>ari <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span>14.536 mig<span class=\"_ _0\"></span>liaia <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _17\"> </span>2025<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>(Euro <span class=\"_ _17\"> </span>10.317 migliaia <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _17\"> </span>31 dicembre 2024) sono re<span class=\"_ _0\"></span>lativi principalme<span class=\"_ _0\"></span>nte a investimenti <span class=\"_ _0\"></span>in fondi monetar<span class=\"_ _0\"></span>i.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "22. Attivit\u00e0 per imposte antici<span class=\"_ _0\"></span>pate e passivit\u00e0 pe<span class=\"_ _0\"></span>r imposte differite Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>per <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"> </span>ant<span class=\"_ _0\"></span>icipate <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>Gruppo <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _17\"> </span>ammontano <span class=\"_ _12\"></span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _12\"></span>13<span class=\"_ _0\"></span>.265 <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>igliaia <span class=\"_ _12\"></span>(E<span class=\"_ _0\"></span>uro <span class=\"_ _13\"></span>15.473<span class=\"_ _0\"></span> migliaia <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>024); <span class=\"_ _11\"></span>mentre <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>imposte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>differite<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>Gruppo <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025 <span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>montano <span class=\"_ _11\"></span>a Euro 4.899 migliaia (Euro<span class=\"_ _0\"></span> 6.022 m<span class=\"_ _0\"></span>igliaia al 31 dicembre 2024)<span class=\"_ _0\"></span>. Le attivit\u00e0 pe<span class=\"_ _0\"></span>r imposte<span class=\"_ _0\"></span> antici<span class=\"_ _0\"></span>pate e <span class=\"_ _0\"></span>le pass<span class=\"_ _0\"></span>ivit\u00e0 per impost<span class=\"_ _0\"></span>e d<span class=\"_ _0\"></span>ifferite sono <span class=\"_ _0\"></span>compensate<span class=\"_ _0\"></span> quando <span class=\"_ _0\"></span>esiste<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>diritto legale <span class=\"_ _0\"></span>a compensare <span class=\"_ _11\"></span>attivit\u00e0 <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>assivit\u00e0 <span class=\"_ _12\"></span>fiscali <span class=\"_ _11\"></span>correnti <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>quando <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>impost<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>differite <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>riferisco<span class=\"_ _0\"></span>no <span class=\"_ _11\"></span>alla <span class=\"_ _12\"></span>medesima <span class=\"_ _11\"></span>giurisdizione fiscale. <span class=\"_ _0\"></span>Le <span class=\"_ _0\"></span>imposte <span class=\"_ _0\"></span>differite <span class=\"_ _0\"></span>attive <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>lle perdite <span class=\"_ _0\"></span>fisc<span class=\"_ _0\"></span>ali riporta<span class=\"_ _0\"></span>bili <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>nuovo <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>riconosciute <span class=\"_ _0\"></span>nella <span class=\"_ _0\"></span>misu<span class=\"_ _0\"></span>ra in <span class=\"_ _0\"></span>cui <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>realizzo dei benefici fiscali attr<span class=\"_ _0\"></span>averso il m<span class=\"_ _0\"></span>anifestarsi di futuri impon<span class=\"_ _0\"></span>ibili fisca<span class=\"_ _0\"></span>li positivi sia ritenuto probabile<span class=\"_ _0\"></span>. Nell\u2019esercizio <span class=\"_ _13\"></span>sono <span class=\"_ _17\"> </span>state <span class=\"_ _12\"></span>im<span class=\"_ _0\"></span>putate <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"> </span>diff<span class=\"_ _0\"></span>erite <span class=\"_ _13\"></span>calco<span class=\"_ _0\"></span>late <span class=\"_ _13\"></span>sulle <span class=\"_ _13\"></span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>emporanee <span class=\"_ _13\"> </span>tra <span class=\"_ _17\"> </span>il <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>alore <span class=\"_ _13\"></span>attribui<span class=\"_ _0\"></span>to <span class=\"_ _13\"></span>ad attivit\u00e0 e passivit\u00e0 s<span class=\"_ _0\"></span>econdo criteri civ<span class=\"_ _0\"></span>ilistici ed il valore <span class=\"_ _0\"></span>attribuito ai f<span class=\"_ _0\"></span>ini fiscali.  Tali differenze so<span class=\"_ _0\"></span>no originate pr<span class=\"_ _0\"></span>evalentemente da s<span class=\"_ _0\"></span>costamenti <span class=\"_ _0\"></span>tra il risultat<span class=\"_ _0\"></span>o prima de<span class=\"_ _0\"></span>lle imposte e l<span class=\"_ _0\"></span>\u2019imponibile fisc<span class=\"_ _0\"></span>ale, che hanno origine in un eserci<span class=\"_ _0\"></span>zio e si annul<span class=\"_ _0\"></span>lano in uno o pi\u00f9 ese<span class=\"_ _0\"></span>rcizi success<span class=\"_ _0\"></span>ivi.  Nei <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ospetti <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>seguono <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>riportano <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>intervenute <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>corso <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>esercizi <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>2024 <span class=\"_ _12\"></span>della <span class=\"_ _12\"></span>differenza<span class=\"_ _0\"></span> netta tra attivit\u00e0 per im<span class=\"_ _0\"></span>poste anticipate e pass<span class=\"_ _0\"></span>ivit\u00e0 per imposte<span class=\"_ _0\"></span> differite.<table class=\"s w439 h263\" id=\"_cd05450b-d17a-444c-bd18-0d56ccee4471\"><tr><td></td><td class=\"t m0 x436 hb y1d9a ff1 fs6 fc1d sc0 ls0 ws0\">Al 31 Dicembre </td><td class=\"t m0 x4ae hb y1d9b ff1 fs6 fc1d sc0 ls0 ws0\">(Addebiti) </td><td class=\"t m0 x24d hb y1d9b ff1 fs6 fc1d sc0 ls0 ws0\">(Addebiti) </td><td class=\"t m0 x228 hb y1d9a ff1 fs6 fc1d sc0 ls0 ws0\">Differenze di </td><td class=\"t m0 x4af hb y1d9a ff1 fs6 fc1d sc0 ls0 ws0\">Al 31 Dicembre </td></tr><tr><td></td><td class=\"t m0 x4b0 h7 y1d9c ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x3b0 hb y1d9d ff1 fs6 fc1d sc0 ls0 ws0\">accrediti a cont<span class=\"_ _0\"></span>o </td><td class=\"t m0 x30f hb y1d9d ff1 fs6 fc1d sc0 ls0 ws0\">accrediti a </td><td class=\"t m0 x4b1 h7 y1d9c ff1 fs6 fc1d sc0 ls0 ws0\">conversione<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x26e h7 y1d9c ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x3bf h7 y1d9e ff1 fs6 fc1d sc0 ls0 ws0\">economico<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x429 hb y1d9e ff1 fs6 fc1d sc0 ls0 ws0\">patrimonio netto<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x430 h1a y1d9f ff3 fs6 fc2 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1da0 ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e </td><td class=\"c n x4b2 y1da1 w30a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(12.374)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b3 y1da1 w306 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(2.643)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b4 y1da1 w333 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b5 y1da1 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.414<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b6 y1da1 w337 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(13.603)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1da2 ff1 fs6 fc2 sc0 ls0 ws0\">macchinari<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1da3 w43a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b7 y1da3 w43b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(4.127)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b8 y1da3 w43c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">634<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b9 y1da3 w333 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ba y1da3 w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">570<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4bb y1da3 w304 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(2.923)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1da4 ff1 fs6 fc2 sc0 ls0 ws0\">Partecipazioni cont<span class=\"_ _0\"></span>abilizzate </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1da5 ff1 fs6 fc2 sc0 ls0 ws0\">con il metodo del patrimonio </td><td class=\"c n x4bc y1da6 w306 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(1.587)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4bd y1da6 w30b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">20<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4be y1da6 w348 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">23<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4bf y1da6 w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c0 y1da6 w43d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(<span class=\"_ _3\"></span>1.544)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1da7 ff1 fs6 fc2 sc0 ls0 ws0\">netto<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1da8 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali e </td><td class=\"c n x4c1 y1da9 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5.952<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c2 y1da9 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.254<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c3 y1da9 w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c4 y1da9 w317 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(432)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c5 y1da9 w43e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">6.774<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1daa ff1 fs6 fc2 sc0 ls0 ws0\">magazzino<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1dab w43f h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c6 y1dab w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">4.611<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c7 y1dab w440 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(377)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c8 y1dab w441 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">66<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c9 y1dab w442 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(88)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ca y1dab w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">4.212<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dac w443 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4cb y1dac w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">2.113<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4cc y1dac w3c9 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(656)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4cd y1dac w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ce y1dac w344 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(119)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4cf y1dac w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.338<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dad w444 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Benefici ai dipendenti<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d0 y1dad w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.509<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d1 y1dad w445 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">3.786<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d2 y1dad w446 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(692)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d3 y1dad w317 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(157)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d4 y1dad w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">4.446<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dae w447 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Fondi per rischi<span class=\"_ _0\"></span> ed oneri<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d5 y1dae w347 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">7.163<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d6 y1dae w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">714<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d7 y1dae w333 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d8 y1dae w448 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(766)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d9 y1dae w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">7.111<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1daf w449 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4da y1daf w347 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">2.654<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4db y1daf w317 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(179)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4dc y1daf w333 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4dd y1daf w44a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(269)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4de y1daf w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">2.206<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1db0 w44b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4df y1db0 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">2.337<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e0 y1db0 w43b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(1.004)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e1 y1db0 w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e2 y1db0 w344 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(249)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d9 y1db0 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.084<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1db1 w44c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altre minori<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e3 y1db1 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.200<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e4 y1db1 w306 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(1.987)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e5 y1db1 w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e6 y1db1 w44d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e7 y1db1 w344 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(735)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1db2 w44e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e8 y1db2 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">9.451<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e9 y1db2 w313 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">(438)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ea y1db2 w44f h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">(<span class=\"_ _0\"></span>603)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4eb y1db2 w316 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">(44)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ec y1db2 w450 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">8.3<span class=\"_ _0\"></span>66<span class=\"_ _1c4\"> </span></div></td></tr></table><table class=\"s w439 h264\" id=\"_b5334d27-1996-482e-b479-26ea12c9db8b\"><tr><td></td><td class=\"t m0 x436 hb y1db3 ff1 fs6 fc20 sc0 ls0 ws0\">Al 31 Dicembre </td><td class=\"t m0 x4ae hb y1db4 ff1 fs6 fc20 sc0 ls0 ws0\">(Addebiti) </td><td class=\"t m0 x24d hb y1db4 ff1 fs6 fc20 sc0 ls0 ws0\">(Addebiti) </td><td class=\"t m0 x228 hb y1db3 ff1 fs6 fc20 sc0 ls0 ws0\">Differenze di </td><td class=\"t m0 x4af hb y1db3 ff1 fs6 fc20 sc0 ls0 ws0\">Al 31 Dicembre </td></tr><tr><td></td><td class=\"t m0 x4b0 h7 y1db5 ff1 fs6 fc20 sc0 ls0 ws0\">2023<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x3b0 hb y1db6 ff1 fs6 fc20 sc0 ls0 ws0\">accrediti a cont<span class=\"_ _0\"></span>o </td><td class=\"t m0 x30f hb y1db6 ff1 fs6 fc20 sc0 ls0 ws0\">accrediti a </td><td class=\"t m0 x4b1 h7 y1db5 ff1 fs6 fc20 sc0 ls0 ws0\">conversione<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x26e h7 y1db5 ff1 fs6 fc20 sc0 ls0 ws0\">2024<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x3bf h7 y1db7 ff1 fs6 fc20 sc0 ls0 ws0\">economico<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x429 hb y1db7 ff1 fs6 fc20 sc0 ls0 ws0\">patrimonio netto</td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1db8 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _160\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1db9 ff1 fs6 fc2 sc0 ls0 ws0\">Immobili, impianti e </td><td class=\"c n x4b2 y1dba w30a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(12.591)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ed y1dba w451 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">663<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ee y1dba w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ef y1dba w313 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(446)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f0 y1dba w30a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(12.374)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1dbb ff1 fs6 fc2 sc0 ls0 ws0\">macchinari<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1dbc w43a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 immateriali<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4b7 y1dbc w452 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(4.880)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f1 y1dbc w43c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">748<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f2 y1dbc w333 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f3 y1dbc w453 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f4 y1dbc w43d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(4.127<span class=\"_ _3\"></span>)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1dbd ff1 fs6 fc2 sc0 ls0 ws0\">Partecipazioni cont<span class=\"_ _0\"></span>abilizzate </td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1dbe ff1 fs6 fc2 sc0 ls0 ws0\">con il metodo del patrimonio </td><td class=\"c n x4bc y1dbf w304 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(1.530)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f5 y1dbf w454 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(57)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f6 y1dbf w333 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f7 y1dbf w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f8 y1dbf w455 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(<span class=\"_ _3\"></span>1.587)<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1dc0 ff1 fs6 fc2 sc0 ls0 ws0\">netto<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1dc1 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali e </td><td class=\"c n x4c1 y1dc2 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5.674<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4f9 y1dc2 w33d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">213<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4fa y1dc2 w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4fb y1dc2 w456 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">65<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4fc y1dc2 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5.952<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1dc3 ff1 fs6 fc2 sc0 ls0 ws0\">magazzino<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x254 y1dc4 w43f h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0/Passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4c6 y1dc4 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">4.257<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4fd y1dc4 w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">223<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4fe y1dc4 w33d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">115<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4ff y1dc4 w318 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">16<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x500 y1dc4 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">4.611<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dc5 w443 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altre attivit\u00e0<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4cb y1dc5 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.792<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x501 y1dc5 w319 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">254<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x502 y1dc5 w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x503 y1dc5 w456 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">67<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x504 y1dc5 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">2.113<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dc6 w444 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Benefici ai dipendenti<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x505 y1dc6 w43c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">697<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x506 y1dc6 w440 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(434)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x507 y1dc6 w457 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.202<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x2e2 y1dc6 w348 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">44<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x508 y1dc6 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.509<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dc7 w447 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Fondi per rischi<span class=\"_ _0\"></span> ed oneri<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4d5 y1dc7 w347 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">8.323<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x509 y1dc7 w304 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(1.322)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x50a y1dc7 w333 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x50b y1dc7 w3ca h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">162<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x50c y1dc7 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">7.163<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dc8 w449 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4da y1dc8 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">3.017<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x50d y1dc8 w440 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(449)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x50e y1dc8 w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x50f y1dc8 w458 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">86<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x510 y1dc8 w43e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">2.654<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dc9 w44b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altre passivit\u00e0<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4df y1dc9 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.033<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x511 y1dc9 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.312<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x512 y1dc9 w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x513 y1dc9 w352 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(8)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x514 y1dc9 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">2.337<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dca w44c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Altre minori<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e3 y1dca w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.551<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x515 y1dca w313 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(338)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x516 y1dca w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x517 y1dca w316 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(13)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x518 y1dca w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.200<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"c n x254 y1dcb w44e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x4e8 y1dcb w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">7.343<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x519 y1dcb w43c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">813<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x51a y1dcb w459 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">1.317<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x51b y1dcb w45a h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">(22)<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x51c y1dcb w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">9.451<span class=\"_ _1c4\"> </span></div></td></tr></table>Non <span class=\"_ _3\"></span>risultano <span class=\"_ _3\"></span>imposte <span class=\"_ _3\"></span>anticipate <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>non <span class=\"_ _3\"></span>siano <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tate <span class=\"_ _3\"></span>iscritte i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>bilancio <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2025 <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fronte <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>perdite <span class=\"_ _3\"></span>pregresse non ancora utilizzate.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "23. Rimanenze La tabella che segue riport<span class=\"_ _0\"></span>a il dettaglio delle r<span class=\"_ _0\"></span>imanenze al 31 di<span class=\"_ _0\"></span>cembre 2025 e 2024:<table class=\"s w45b h265\" id=\"_78a008e4-ac00-460b-a7fa-54422ec1ff70\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x51d hb y1dcc ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _163\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x51d hb y1dcd ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _164\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td class=\"t m0 x396 hb y1dcd ff1 fs6 fc1d sc0 ls0 ws0\">2024</td><td></td></tr><tr><td></td><td class=\"t m0 x51d hb y1dce ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _165\"> </span><span class=\"fc1d\">Valori lordi<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x3a2 hb y1dcf ff1 fs6 fc1d sc0 ls0 ws0\">Fondo </td><td class=\"t m0 x439 hb y1dce ff1 fs6 fc1d sc0 ls0 ws0\">Valori netti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x223 hb y1dce ff1 fs6 fc1d sc0 ls0 ws0\">Valori lordi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x230 hb y1dcf ff1 fs6 fc1d sc0 ls0 ws0\">Fondo </td><td class=\"t m0 x385 hb y1dce ff1 fs6 fc1d sc0 ls0 ws0\">Valori netti<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x51e hb y1dd0 ff1 fs6 fc1d sc0 ls0 ws0\">svalutazione<span class=\"_ _1c4\"> </span></td><td></td><td></td><td class=\"t m0 x42b hb y1dd0 ff1 fs6 fc1d sc0 ls0 ws0\">svalutazione</td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x51d hb y1dd1 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _10b\"> </span><span class=\"ff3 sc0\">(in migliai<span class=\"_ _0\"></span>a di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1dd2 ff1 fs6 fc2 sc0 ls0 ws0\">Materie prime, sussidiar<span class=\"_ _0\"></span>ie e di consumo<span class=\"_ _1c4\"> </span></td><td class=\"c n x51f y1dd3 w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">91.862</div></td><td class=\"c n x520 y1dd3 w306 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(5.561)</div></td><td class=\"c n x521 y1dd3 w45c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">86.301</div></td><td class=\"c n x522 y1dd3 w45d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">112.539</div></td><td class=\"c n x523 y1dd3 w306 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">(4.596)</div></td><td class=\"c n x524 y1dd3 w45d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">107.943<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1dd4 ff1 fs6 fc2 sc0 ls0 ws0\">Prodotti in corso di<span class=\"_ _0\"></span> lavorazione e </td><td class=\"c n x51f y1dd5 w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">86.049</div></td><td class=\"c n x525 y1dd5 w337 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">(10.963)</div></td><td class=\"c n x526 y1dd5 w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">75.086<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x527 y1dd5 w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">91.746</div></td><td class=\"c n x528 y1dd5 w304 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">(9.794)</div></td><td class=\"c n x529 y1dd5 w351 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc8 sc0 ls0 ws0\">81.952<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1dd6 ff1 fs6 fc2 sc0 ls0 ws0\">semilavorati<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1dd7 ff1 fs6 fc2 sc0 ls0 ws0\">Prodotti finiti<span class=\"_ _0\"></span> e merci<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x52a hb y1dd7 ff1 fs6 fc2 sc0 ls0 ws0\">57.139<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x363 hb y1dd7 ff1 fs6 fc2 sc0 ls0 ws0\">(9.614)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x52b hb y1dd7 ff1 fs6 fc2 sc0 ls0 ws0\">47.525<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x221 hb y1dd7 ff1 fs6 fc8 sc0 ls0 ws0\">69.337<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x242 hb y1dd7 ff1 fs6 fc8 sc0 ls0 ws0\">(9.099)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38c hb y1dd7 ff1 fs6 fc8 sc0 ls0 ws0\">60.238<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1dd8 ff1 fs6 fc2 sc0 ls0 ws0\">Merce in viaggio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x52c hb y1dd8 ff1 fs6 fc2 sc0 ls0 ws0\">5.468<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3aa hb y1dd8 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x225 hb y1dd8 ff1 fs6 fc2 sc0 ls0 ws0\">5.468<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x395 hb y1dd8 ff1 fs6 fc8 sc0 ls0 ws0\">5.319<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x52d hb y1dd8 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x397 hb y1dd8 ff1 fs6 fc8 sc0 ls0 ws0\">5.319<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1dd9 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x52e hb y1dd9 ff1 fs6 fc8 sc4 ls0 ws0\">240.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x52f hb y1dd9 ff1 fs6 fc8 sc4 ls0 ws0\">(26.138)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30f hb y1dd9 ff1 fs6 fc8 sc4 ls0 ws0\">214.380<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x530 hb y1dd9 ff1 fs6 fc8 sc4 ls0 ws0\">278.941<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ad hb y1dd9 ff1 fs6 fc8 sc4 ls0 ws0\">(23.489)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x222 hb y1dd9 ff1 fs6 fc8 sc4 ls0 ws0\">255.452<span class=\"_ _1c4\"> </span></td></tr></table>Le rimanenze, pari a Eur<span class=\"_ _0\"></span>o 214.3<span class=\"_ _0\"></span>80 migliaia al 31 d<span class=\"_ _0\"></span>icembre 2025, si riduco<span class=\"_ _0\"></span>no complessivamente <span class=\"_ _0\"></span>di Euro 41.072 m<span class=\"_ _0\"></span>igliaia, diminuzione genera<span class=\"_ _0\"></span>lizzata su tutte<span class=\"_ _0\"></span> le categorie. Le <span class=\"_ _12\"></span>rimanenz<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _12\"></span>esposte<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>netto <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _12\"></span>svaluta<span class=\"_ _0\"></span>zione <span class=\"_ _13\"></span>pari <span class=\"_ _13\"></span>ad <span class=\"_ _12\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>26.<span class=\"_ _0\"></span>138 migliaia <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>Euro 23.489 migliaia al 31 dicem<span class=\"_ _0\"></span>bre 2024).<span class=\"_ _1c4\"> </span>La movimentazione de<span class=\"_ _0\"></span>l fondo svalutazione magaz<span class=\"_ _0\"></span>zino \u00e8 stata la se<span class=\"_ _0\"></span>guente:<table class=\"s w3fc h266\" id=\"_6277683a-8bb1-47c0-aa63-af0b811fcab1\"><tr><td></td><td class=\"t m0 x531 hb y1dda ff1 fs6 fc1d sc0 ls0 ws0\">Materie prime, </td><td class=\"c x532 y1ddb w2d5 h30\"><div class=\"t m0 x0 hb y394 ff1 fs6 fc1d sc0 ls0 ws0\">Prodotti in corso di<span class=\"_ _0\"></span> </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x221 hb y1ddc ff1 fs6 fc1d sc0 ls0 ws0\">Prodotti finiti<span class=\"_ _0\"></span> e </td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x533 hb y1ddd ff1 fs6 fc1d sc0 ls0 ws0\">sussidiarie e di </td><td class=\"t m0 x534 hb y1ddd ff1 fs6 fc1d sc0 ls0 ws0\">lavorazione e </td><td class=\"t m0 x274 h7 y1dde ff1 fs6 fc1d sc0 ls0 ws0\">merci<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x278 h7 y1ddd ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td class=\"t m0 x535 h7 y1ddf ff1 fs6 fc1d sc0 ls0 ws0\">consumo<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x430 h7 y1ddf ff1 fs6 fc1d sc0 ls0 ws0\">semilavorati<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x29b hb y1de0 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1de1 ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 dicembre 2023<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hb y1de1 ff1 fs6 fc8 sc4 ls0 ws0\">2.238<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x536 hb y1de1 ff1 fs6 fc8 sc4 ls0 ws0\">8.035<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1de1 ff1 fs6 fc8 sc4 ls0 ws0\">8.877<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1de1 ff1 fs6 fc8 sc4 ls0 ws0\">19.150<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de2 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hb y1de2 ff1 fs6 fc2 sc0 ls0 ws0\">2.988<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x536 hb y1de2 ff1 fs6 fc2 sc0 ls0 ws0\">5.191<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1de2 ff1 fs6 fc2 sc0 ls0 ws0\">5.528<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1de2 ff1 fs6 fc2 sc0 ls0 ws0\">13.707<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de3 ff1 fs6 fc2 sc0 ls0 ws0\">Rilasci 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hb y1de3 ff1 fs6 fc2 sc0 ls0 ws0\">(599)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x537 hb y1de3 ff1 fs6 fc2 sc0 ls0 ws0\">(3.493)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1de3 ff1 fs6 fc2 sc0 ls0 ws0\">(5.536)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1de3 ff1 fs6 fc2 sc0 ls0 ws0\">(9.628)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de4 ff1 fs6 fc2 sc0 ls0 ws0\">Differenze di conver<span class=\"_ _0\"></span>sione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x538 hb y1de4 ff1 fs6 fc2 sc0 ls0 ws0\">(31)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x52b hb y1de4 ff1 fs6 fc2 sc0 ls0 ws0\">61<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1de4 ff1 fs6 fc2 sc0 ls0 ws0\">230<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x385 hb y1de4 ff1 fs6 fc2 sc0 ls0 ws0\">260<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de5 ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hb y1de5 ff1 fs6 fc8 sc4 ls0 ws0\">4.596<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x536 hb y1de5 ff1 fs6 fc8 sc4 ls0 ws0\">9.794<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1de5 ff1 fs6 fc8 sc4 ls0 ws0\">9.099<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1de5 ff1 fs6 fc8 sc4 ls0 ws0\">23.489<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de6 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti  2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hb y1de6 ff1 fs6 fc2 sc0 ls0 ws0\">2.820<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x536 hb y1de6 ff1 fs6 fc2 sc0 ls0 ws0\">3.625<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1de6 ff1 fs6 fc2 sc0 ls0 ws0\">3.831<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1de6 ff1 fs6 fc2 sc0 ls0 ws0\">10.276<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de7 ff1 fs6 fc2 sc0 ls0 ws0\">Rilasci 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x539 hb y1de7 ff1 fs6 fc2 sc0 ls0 ws0\">(1.508)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x537 hb y1de7 ff1 fs6 fc2 sc0 ls0 ws0\">(2.118)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1de7 ff1 fs6 fc2 sc0 ls0 ws0\">(2.678)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1de7 ff1 fs6 fc2 sc0 ls0 ws0\">(6.304)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de8 ff1 fs6 fc2 sc0 ls0 ws0\">Differenze di conver<span class=\"_ _0\"></span>sione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a5 hb y1de8 ff1 fs6 fc2 sc0 ls0 ws0\">(346)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x53a hb y1de8 ff1 fs6 fc2 sc0 ls0 ws0\">(338)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1de8 ff1 fs6 fc2 sc0 ls0 ws0\">(639)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x371 hb y1de8 ff1 fs6 fc2 sc0 ls0 ws0\">(1.323)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1de9 ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2ad hb y1de9 ff1 fs6 fc2 sc2 ls0 ws0\">5.562<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x537 hb y1de9 ff1 fs6 fc2 sc2 ls0 ws0\">10.963<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1de9 ff1 fs6 fc2 sc2 ls0 ws0\">9.613<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1de9 ff1 fs6 fc2 sc2 ls0 ws0\">26.138</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "24. Attivit\u00e0 per imposte correnti  Le <span class=\"_ _13\"></span>attivit\u00e0 <span class=\"_ _13\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _13\"></span>imposte <span class=\"_ _13\"> </span>cor<span class=\"_ _0\"></span>renti <span class=\"_ _13\"></span>si <span class=\"_ _13\"></span>attestano, <span class=\"_ _17\"> </span>al <span class=\"_ _13\"></span>31 <span class=\"_ _13\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _13\"></span>2025, <span class=\"_ _13\"></span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _12\"></span>8<span class=\"_ _0\"></span>.579 <span class=\"_ _13\"></span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _13\"></span>(Euro <span class=\"_ _13\"> </span>9.<span class=\"_ _0\"></span>719 <span class=\"_ _13\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31 dicembre <span class=\"_ _11\"></span>2024) <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>riferiscono <span class=\"_ _11\"></span>principalmente <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>nticipi <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>impos<span class=\"_ _0\"></span>te <span class=\"_ _11\"></span>sui <span class=\"_ _11\"></span>redditi <span class=\"_ _11\"></span>versati <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>alcune <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _12\"></span>del Gruppo al netto del <span class=\"_ _0\"></span>relativo debito. 27. Altri crediti<span class=\"fs0 fc0\"> </span>La tabella che se<span class=\"_ _0\"></span>gue riporta <span class=\"_ _0\"></span>il prospetto<span class=\"_ _0\"></span> di dettaglio deg<span class=\"_ _0\"></span>li altri cr<span class=\"_ _0\"></span>editi al 31 d<span class=\"_ _0\"></span>icembre 2025<span class=\"_ _0\"></span> e 2024, con <span class=\"_ _0\"></span>la distinzione t<span class=\"_ _0\"></span>ra parte corrente e parte n<span class=\"_ _0\"></span>on corrente: <table class=\"s w462 h26a\" id=\"_2dac9868-07cc-4492-9f9e-f6831edaadc7\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e0c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0d ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0e ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0f ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e0f ff1 fs6 fc2 sc2 ls0 ws0\">1.702<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e0f ff1 fs6 fc8 sc0 ls0 ws0\">3.758<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e10 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e10 ff1 fs6 fc2 sc2 ls0 ws0\">3.075<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e10 ff1 fs6 fc8 sc0 ls0 ws0\">2.993<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e11 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e11 ff1 fs6 fc2 sc2 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1e11 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e12 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">6.803</td><td></td></tr></table><table class=\"s w463 h26b\" id=\"_4bfb02ec-f573-4f01-8d59-e40fb4df444b\"><tr><td></td><td class=\"t m0 x261 hb y1e13 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x261 hb y1e14 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e14 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1e15 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e16 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e17 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e17 ff1 fs6 fc8 sc4 ls0 ws0\">24.155<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e17 ff1 fs6 fc8 sc0 ls0 ws0\">13.788<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e18 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi a fornitori<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e18 ff1 fs6 fc8 sc4 ls0 ws0\">8.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e18 ff1 fs6 fc8 sc0 ls0 ws0\">8.128<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e19 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e19 ff1 fs6 fc8 sc4 ls0 ws0\">24.569<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e19 ff1 fs6 fc8 sc0 ls0 ws0\">20.156<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1a ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1e1a ff1 fs6 fc8 sc4 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e1a ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td></tr></table>Al 31 dicembre 2025, gli altri crediti, tra quota corrente e quota non corrente, si attestano a Euro 62.353 migliaia, (Euro 48.882 migliaia al 31 dicem<span class=\"_ _0\"></span>bre 2024).<span class=\"_ _0\"></span> I crediti <span class=\"_ _3\"></span>verso l\u2019erario non correnti, diminuiti di Euro <span class=\"_ _3\"></span>2.056 migliaia rispetto al 31 dicembre 2024, sono <span class=\"_ _3\"></span>relativi a ritenute fiscali alla fonte subite pr<span class=\"_ _0\"></span>incipalmente dalla ca<span class=\"_ _0\"></span>pogruppo a front<span class=\"_ _0\"></span>e di incassi di crediti da s<span class=\"_ _0\"></span>ociet\u00e0 controllate este<span class=\"_ _0\"></span>re.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _11\"></span>altri <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>correnti <span class=\"_ _11\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>riconducibili <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _11\"></span>versat<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _11\"></span>del Gruppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>pensione <span class=\"_ _0\"></span>integrativi <span class=\"_ _0\"></span>esistenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contribuzione <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>datore di lavoro.<span class=\"_ _1c4\"> </span>I  credit<span class=\"_ _0\"></span>i  verso <span class=\"_ _15\"> </span>l\u2019erario <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rrenti,  aum<span class=\"_ _0\"></span>entati <span class=\"_ _15\"> </span>di  Eur<span class=\"_ _0\"></span>o  10<span class=\"_ _0\"></span>.367  m<span class=\"_ _0\"></span>igliaia <span class=\"_ _78\"> </span>rispetto<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>  31 <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _78\"> </span>2024<span class=\"_ _0\"></span>,   <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>rifer<span class=\"_ _0\"></span>iscono principalmente <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _15\"> </span>IVA<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ed <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _16\"> </span>corrente <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>ritenute <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>fonte <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ubite <span class=\"_ _15\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _16\"> </span>dalla Capogruppo a fronte di <span class=\"_ _0\"></span>incassi di crediti da societ<span class=\"_ _0\"></span>\u00e0 controllate <span class=\"_ _0\"></span>estere.<span class=\"_ _1c4\"> </span>34. Debiti per i<span class=\"_ _0\"></span>mposte sul reddito I debiti, <span class=\"_ _3\"></span>correnti, per imposte sul <span class=\"_ _3\"></span>reddito al 31 <span class=\"_ _3\"></span>dicembre 2025 risultano <span class=\"_ _3\"></span>pari a Euro 12.1<span class=\"_ _3\"></span>76 migliaia (Euro 24.234 migliaia al 31 dicembre 2024).<span class=\"_ _1c4\"> </span>35. Altri debiti<span class=\"_ _1c4\"> </span><span class=\"fs0 fc0\"> </span>La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio deg<span class=\"_ _0\"></span>li altri debiti al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. <table class=\"s w461 h27c\" id=\"_fcdb6d16-a6f4-429b-95f9-52b6fdb3a6c5\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea0 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1ea1 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ea1 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea2 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3\">(in Euro migl<span class=\"_ _0\"></span>iaia)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1ea3 ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea4 ff1 fs6 fc2 sc2 ls0 ws0\">2.077<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">2.009<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1ea5 ff1 fs6 fc2 sc2 ls0 ws0\">504<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">814<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea6 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1ea6 ff1 fs6 fc2 sc2 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1ea6 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea7 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea8 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ea9 ff1 fs6 fc2 sc2 ls0 ws0\">11.315<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">18.548<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eaa ff1 fs6 fc2 sc2 ls0 ws0\">14.284<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">52.184<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eab ff1 fs6 fc2 sc2 ls0 ws0\">19.761<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">17.813<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso istit<span class=\"_ _0\"></span>uti previdenziali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eac ff1 fs6 fc2 sc2 ls0 ws0\">3.212<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">2.821<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per ritenute<span class=\"_ _0\"></span> d'acconto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ead ff1 fs6 fc2 sc2 ls0 ws0\">3.883<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">1.476<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per IVA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eae ff1 fs6 fc2 sc2 ls0 ws0\">3.332<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">1.419<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso l'<span class=\"_ _0\"></span>erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eaf ff1 fs6 fc2 sc2 ls0 ws0\">1.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">2.363<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb0 ff1 fs6 fc2 sc2 ls0 ws0\">14.674<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">8.720<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1eb1 ff1 fs6 fc2 sc2 ls0 ws0\">559<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">463<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb2 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb3 ff1 fs6 fc2 sc2 ls0 ws0\">Totale altri deb<span class=\"_ _0\"></span>iti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td></tr></table>Gli <span class=\"_ _11\"></span>Altri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>estano, <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>quota <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>corrente, <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omplessivi <span class=\"_ _11\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _11\"></span>75.2<span class=\"_ _0\"></span>66 migliaia, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>diminuzione <span class=\"_ _12\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>agli <span class=\"_ _12\"></span>Euro <span class=\"_ _11\"></span>108.<span class=\"_ _0\"></span>677 <span class=\"_ _12\"></span>migliaia <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _11\"></span>2024<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>inori anticipi incassati da client<span class=\"_ _0\"></span>i e societ\u00e0 correlate (<span class=\"_ _0\"></span>tk nucera).<span class=\"_ _1c4\"> </span>I debiti verso dipendenti s<span class=\"_ _0\"></span>i riferisc<span class=\"_ _0\"></span>ono alle quote maturate e <span class=\"_ _0\"></span>non ancora liqu<span class=\"_ _0\"></span>idate, quali ferie e <span class=\"_ _0\"></span>premi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs3c8\">26. Crediti commerci<span class=\"_ _0\"></span>ali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3c9\">La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio dei cre<span class=\"_ _0\"></span>diti commerciali al 31 d<span class=\"_ _0\"></span>icembre 2025 e <span class=\"_ _0\"></span>2024. </div><div class=\"gs3ca\"><table class=\"s w460 h249\" id=\"_f7bf1ca0-9e5e-44ea-b862-99ab061471ba\"><tr><td></td><td></td><td class=\"t m0 x53c hb y1dfb ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td class=\"t m0 x53c hb y1dfc ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _169\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x385 hb y1dfc ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x53c hb y1dfd ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1dfe ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1dff ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22c hb y1dff ff1 fs6 fc2 sc2 ls0 ws0\">136.316<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1dff ff1 fs6 fc8 sc0 ls0 ws0\">134.960<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e00 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4b1 hb y1e00 ff1 fs6 fc2 sc2 ls0 ws0\">25.244<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e00 ff1 fs6 fc8 sc0 ls0 ws0\">43.857<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e01 ff1 fs6 fc2 sc0 ls0 ws0\">Fondo svalutazione credi<span class=\"_ _0\"></span>ti per rischi di inesigibilit\u00e0<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x228 hb y1e01 ff1 fs6 fc2 sc2 ls0 ws0\">(8.612)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e01 ff1 fs6 fc8 sc0 ls0 ws0\">(5.295)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e02 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22c hb y1e02 ff1 fs6 fc8 sc4 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e02 ff1 fs6 fc8 sc4 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs335\">I crediti commerciali, interamente iscritti nell\u2019attivo corrente, derivano da operazioni di vendita e prestazioni <span class=\"_ _3\"></span>di serviz<span class=\"_ _0\"></span>i e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs336\">si <span class=\"_ _12\"></span>attestano, <span class=\"_ _13\"> </span>al <span class=\"_ _13\"></span>31 <span class=\"_ _13\"> </span>dicembre <span class=\"_ _13\"></span>2025, <span class=\"_ _13\"></span>a <span class=\"_ _12\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _13\"></span>152.948 <span class=\"_ _13\"></span>migliaia, <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>decremento <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"></span>agli <span class=\"_ _12\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _13\"></span>173.522 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3cb\">dicembre <span class=\"_ _17\"> </span>2024 <span class=\"_ _17\"> </span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _17\"> </span>per <span class=\"_ _17\"> </span>effetto <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>diminuzion<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>quelli <span class=\"_ _17\"> </span>verso <span class=\"_ _17\"> </span>parti <span class=\"_ _17\"> </span>corre<span class=\"_ _0\"></span>late <span class=\"_ _17\"> </span>(in <span class=\"_ _17\"> </span>particolare <span class=\"_ _17\"> </span>verso <span class=\"_ _17\"> </span>tk </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs338\">nucera). </div>Si <span class=\"_ _11\"></span>ritiene <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>valor<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>commerciali, <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>nett<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>relativi <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _11\"></span>sv<span class=\"_ _0\"></span>alutazione, <span class=\"_ _12\"></span>approssimi <span class=\"_ _12\"></span>il <span class=\"_ _11\"></span>loro <span class=\"_ _12\"></span><span class=\"ff3\">fair </span>value.<span class=\"ff1\"> Di seguito si f<span class=\"_ _0\"></span>ornisce la movimentazio<span class=\"_ _0\"></span>ne del fondo sv<span class=\"_ _0\"></span>alutazione crediti:<span class=\"_ _1c4\"> </span></span>Al 31 Dicembre<table class=\"s w461 h269\" id=\"_1df2f156-da56-4d27-bc4b-fefbb6f6f613\"><tr><td></td><td class=\"t m0 x53c hb y1e03 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _169\"> </span><span class=\"fc1d sc0\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x385 hb y1e03 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x53c hb y1e04 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1e05 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e06 ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1e06 ff1 fs6 fc8 sc4 ls0 ws0\">5.295<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x262 hb y1e06 ff1 fs6 fc8 sc0 ls0 ws0\">6.413<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e07 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti del peri<span class=\"_ _0\"></span>odo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1e07 ff1 fs6 fc2 sc2 ls0 ws0\">5.216<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e07 ff1 fs6 fc8 sc0 ls0 ws0\">525<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e08 ff1 fs6 fc2 sc0 ls0 ws0\">Utilizzi e<span class=\"_ _0\"></span> rilasci del periodo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4b1 hb y1e08 ff1 fs6 fc2 sc2 ls0 ws0\">(1.559)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e08 ff1 fs6 fc8 sc0 ls0 ws0\">(1.774)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e09 ff1 fs6 fc2 sc0 ls0 ws0\">Differenze di conver<span class=\"_ _0\"></span>sione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 hb y1e09 ff1 fs6 fc2 sc2 ls0 ws0\">(340)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e09 ff1 fs6 fc8 sc0 ls0 ws0\">131<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e0a ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 dicembre  2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1e0a ff1 fs6 fc8 sc4 ls0 ws0\">8.612<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x262 hb y1e0a ff1 fs6 fc8 sc0 ls0 ws0\">5.295<span class=\"_ _1c4\"> </span></td></tr></table>27. Altri crediti<span class=\"fs0 fc0\"> </span>La tabella che se<span class=\"_ _0\"></span>gue riporta <span class=\"_ _0\"></span>il prospetto<span class=\"_ _0\"></span> di dettaglio deg<span class=\"_ _0\"></span>li altri cr<span class=\"_ _0\"></span>editi al 31 d<span class=\"_ _0\"></span>icembre 2025<span class=\"_ _0\"></span> e 2024, con <span class=\"_ _0\"></span>la distinzione t<span class=\"_ _0\"></span>ra parte corrente e parte n<span class=\"_ _0\"></span>on corrente: <table class=\"s w462 h26a\" id=\"_2dac9868-07cc-4492-9f9e-f6831edaadc7\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e0c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0d ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0e ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0f ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e0f ff1 fs6 fc2 sc2 ls0 ws0\">1.702<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e0f ff1 fs6 fc8 sc0 ls0 ws0\">3.758<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e10 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e10 ff1 fs6 fc2 sc2 ls0 ws0\">3.075<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e10 ff1 fs6 fc8 sc0 ls0 ws0\">2.993<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e11 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e11 ff1 fs6 fc2 sc2 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1e11 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e12 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">6.803</td><td></td></tr></table><table class=\"s w463 h26b\" id=\"_4bfb02ec-f573-4f01-8d59-e40fb4df444b\"><tr><td></td><td class=\"t m0 x261 hb y1e13 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x261 hb y1e14 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e14 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1e15 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e16 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e17 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e17 ff1 fs6 fc8 sc4 ls0 ws0\">24.155<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e17 ff1 fs6 fc8 sc0 ls0 ws0\">13.788<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e18 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi a fornitori<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e18 ff1 fs6 fc8 sc4 ls0 ws0\">8.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e18 ff1 fs6 fc8 sc0 ls0 ws0\">8.128<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e19 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e19 ff1 fs6 fc8 sc4 ls0 ws0\">24.569<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e19 ff1 fs6 fc8 sc0 ls0 ws0\">20.156<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1a ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1e1a ff1 fs6 fc8 sc4 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e1a ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td></tr></table>Al 31 dicembre 2025, gli altri crediti, tra quota corrente e quota non corrente, si attestano a Euro 62.353 migliaia, (Euro 48.882 migliaia al 31 dicem<span class=\"_ _0\"></span>bre 2024).<span class=\"_ _0\"></span> I crediti <span class=\"_ _3\"></span>verso l\u2019erario non correnti, diminuiti di Euro <span class=\"_ _3\"></span>2.056 migliaia rispetto al 31 dicembre 2024, sono <span class=\"_ _3\"></span>relativi a ritenute fiscali alla fonte subite pr<span class=\"_ _0\"></span>incipalmente dalla ca<span class=\"_ _0\"></span>pogruppo a front<span class=\"_ _0\"></span>e di incassi di crediti da s<span class=\"_ _0\"></span>ociet\u00e0 controllate este<span class=\"_ _0\"></span>re.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _11\"></span>altri <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>correnti <span class=\"_ _11\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>riconducibili <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _11\"></span>versat<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _11\"></span>del Gruppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>pensione <span class=\"_ _0\"></span>integrativi <span class=\"_ _0\"></span>esistenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contribuzione <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>datore di lavoro.<span class=\"_ _1c4\"> </span>I  credit<span class=\"_ _0\"></span>i  verso <span class=\"_ _15\"> </span>l\u2019erario <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rrenti,  aum<span class=\"_ _0\"></span>entati <span class=\"_ _15\"> </span>di  Eur<span class=\"_ _0\"></span>o  10<span class=\"_ _0\"></span>.367  m<span class=\"_ _0\"></span>igliaia <span class=\"_ _78\"> </span>rispetto<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>  31 <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _78\"> </span>2024<span class=\"_ _0\"></span>,   <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>rifer<span class=\"_ _0\"></span>iscono principalmente <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _15\"> </span>IVA<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ed <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _16\"> </span>corrente <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>ritenute <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>fonte <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ubite <span class=\"_ _15\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _16\"> </span>dalla Capogruppo a fronte di <span class=\"_ _0\"></span>incassi di crediti da societ<span class=\"_ _0\"></span>\u00e0 controllate <span class=\"_ _0\"></span>estere.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs3d1\">27. Altri crediti<span class=\"fs0 fc0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d2\">La tabella che se<span class=\"_ _0\"></span>gue riporta <span class=\"_ _0\"></span>il prospetto<span class=\"_ _0\"></span> di dettaglio deg<span class=\"_ _0\"></span>li altri cr<span class=\"_ _0\"></span>editi al 31 d<span class=\"_ _0\"></span>icembre 2025<span class=\"_ _0\"></span> e 2024, con <span class=\"_ _0\"></span>la distinzione t<span class=\"_ _0\"></span>ra </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d3\">parte corrente e parte n<span class=\"_ _0\"></span>on corrente: </div><div class=\"gs3d4\"><table class=\"s w462 h26a\" id=\"_2dac9868-07cc-4492-9f9e-f6831edaadc7\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e0c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0d ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0e ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0f ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e0f ff1 fs6 fc2 sc2 ls0 ws0\">1.702<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e0f ff1 fs6 fc8 sc0 ls0 ws0\">3.758<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e10 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e10 ff1 fs6 fc2 sc2 ls0 ws0\">3.075<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e10 ff1 fs6 fc8 sc0 ls0 ws0\">2.993<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e11 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e11 ff1 fs6 fc2 sc2 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1e11 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e12 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">6.803</td><td></td></tr></table></div><div class=\"gs3d5\"><table class=\"s w463 h26b\" id=\"_4bfb02ec-f573-4f01-8d59-e40fb4df444b\"><tr><td></td><td class=\"t m0 x261 hb y1e13 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x261 hb y1e14 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e14 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1e15 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e16 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e17 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e17 ff1 fs6 fc8 sc4 ls0 ws0\">24.155<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e17 ff1 fs6 fc8 sc0 ls0 ws0\">13.788<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e18 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi a fornitori<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e18 ff1 fs6 fc8 sc4 ls0 ws0\">8.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e18 ff1 fs6 fc8 sc0 ls0 ws0\">8.128<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e19 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e19 ff1 fs6 fc8 sc4 ls0 ws0\">24.569<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e19 ff1 fs6 fc8 sc0 ls0 ws0\">20.156<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1a ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1e1a ff1 fs6 fc8 sc4 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e1a ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d6\">Al 31 dicembre 2025, gli altri crediti, tra quota corrente e quota non corrente, si attestano a Euro 62.353 migliaia, (Euro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d7\">48.882 migliaia al 31 dicem<span class=\"_ _0\"></span>bre 2024).<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d8\">I crediti <span class=\"_ _3\"></span>verso l\u2019erario non correnti, diminuiti di Euro <span class=\"_ _3\"></span>2.056 migliaia rispetto al 31 dicembre 2024, sono <span class=\"_ _3\"></span>relativi a ritenute </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3d9\">fiscali alla fonte subite pr<span class=\"_ _0\"></span>incipalmente dalla ca<span class=\"_ _0\"></span>pogruppo a front<span class=\"_ _0\"></span>e di incassi di crediti da s<span class=\"_ _0\"></span>ociet\u00e0 controllate este<span class=\"_ _0\"></span>re.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs99\">Gli <span class=\"_ _11\"></span>altri <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>correnti <span class=\"_ _11\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>riconducibili <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _11\"></span>versat<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _11\"></span>del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs9a\">Gruppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>pensione <span class=\"_ _0\"></span>integrativi <span class=\"_ _0\"></span>esistenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contribuzione <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>datore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs10\">di lavoro.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3dc\">I  credit<span class=\"_ _0\"></span>i  verso <span class=\"_ _15\"> </span>l\u2019erario <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rrenti,  aum<span class=\"_ _0\"></span>entati <span class=\"_ _15\"> </span>di  Eur<span class=\"_ _0\"></span>o  10<span class=\"_ _0\"></span>.367  m<span class=\"_ _0\"></span>igliaia <span class=\"_ _78\"> </span>rispetto<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>  31 <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _78\"> </span>2024<span class=\"_ _0\"></span>,   <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>rifer<span class=\"_ _0\"></span>iscono </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3dd\">principalmente <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _15\"> </span>IVA<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ed <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _16\"> </span>corrente <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>ritenute <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>fonte <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ubite <span class=\"_ _15\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _16\"> </span>dalla </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3de\">Capogruppo a fronte di <span class=\"_ _0\"></span>incassi di crediti da societ<span class=\"_ _0\"></span>\u00e0 controllate <span class=\"_ _0\"></span>estere.<span class=\"_ _1c4\"> </span>  </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-627": {
   "value": "27. Altri crediti<span class=\"fs0 fc0\"> </span>La tabella che se<span class=\"_ _0\"></span>gue riporta <span class=\"_ _0\"></span>il prospetto<span class=\"_ _0\"></span> di dettaglio deg<span class=\"_ _0\"></span>li altri cr<span class=\"_ _0\"></span>editi al 31 d<span class=\"_ _0\"></span>icembre 2025<span class=\"_ _0\"></span> e 2024, con <span class=\"_ _0\"></span>la distinzione t<span class=\"_ _0\"></span>ra parte corrente e parte n<span class=\"_ _0\"></span>on corrente: <table class=\"s w462 h26a\" id=\"_2dac9868-07cc-4492-9f9e-f6831edaadc7\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e0c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0d ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0e ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0f ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e0f ff1 fs6 fc2 sc2 ls0 ws0\">1.702<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e0f ff1 fs6 fc8 sc0 ls0 ws0\">3.758<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e10 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e10 ff1 fs6 fc2 sc2 ls0 ws0\">3.075<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e10 ff1 fs6 fc8 sc0 ls0 ws0\">2.993<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e11 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e11 ff1 fs6 fc2 sc2 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1e11 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e12 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">6.803</td><td></td></tr></table><table class=\"s w463 h26b\" id=\"_4bfb02ec-f573-4f01-8d59-e40fb4df444b\"><tr><td></td><td class=\"t m0 x261 hb y1e13 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x261 hb y1e14 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e14 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1e15 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e16 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e17 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e17 ff1 fs6 fc8 sc4 ls0 ws0\">24.155<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e17 ff1 fs6 fc8 sc0 ls0 ws0\">13.788<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e18 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi a fornitori<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e18 ff1 fs6 fc8 sc4 ls0 ws0\">8.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e18 ff1 fs6 fc8 sc0 ls0 ws0\">8.128<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e19 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e19 ff1 fs6 fc8 sc4 ls0 ws0\">24.569<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e19 ff1 fs6 fc8 sc0 ls0 ws0\">20.156<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1a ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1e1a ff1 fs6 fc8 sc4 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e1a ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td></tr></table>Al 31 dicembre 2025, gli altri crediti, tra quota corrente e quota non corrente, si attestano a Euro 62.353 migliaia, (Euro 48.882 migliaia al 31 dicem<span class=\"_ _0\"></span>bre 2024).<span class=\"_ _0\"></span> I crediti <span class=\"_ _3\"></span>verso l\u2019erario non correnti, diminuiti di Euro <span class=\"_ _3\"></span>2.056 migliaia rispetto al 31 dicembre 2024, sono <span class=\"_ _3\"></span>relativi a ritenute fiscali alla fonte subite pr<span class=\"_ _0\"></span>incipalmente dalla ca<span class=\"_ _0\"></span>pogruppo a front<span class=\"_ _0\"></span>e di incassi di crediti da s<span class=\"_ _0\"></span>ociet\u00e0 controllate este<span class=\"_ _0\"></span>re.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _11\"></span>altri <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>correnti <span class=\"_ _11\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>riconducibili <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _11\"></span>versat<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _11\"></span>del Gruppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>pensione <span class=\"_ _0\"></span>integrativi <span class=\"_ _0\"></span>esistenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contribuzione <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>datore di lavoro.<span class=\"_ _1c4\"> </span>I  credit<span class=\"_ _0\"></span>i  verso <span class=\"_ _15\"> </span>l\u2019erario <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rrenti,  aum<span class=\"_ _0\"></span>entati <span class=\"_ _15\"> </span>di  Eur<span class=\"_ _0\"></span>o  10<span class=\"_ _0\"></span>.367  m<span class=\"_ _0\"></span>igliaia <span class=\"_ _78\"> </span>rispetto<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>  31 <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _78\"> </span>2024<span class=\"_ _0\"></span>,   <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>rifer<span class=\"_ _0\"></span>iscono principalmente <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _15\"> </span>IVA<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ed <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _16\"> </span>corrente <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>ritenute <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>fonte <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ubite <span class=\"_ _15\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _16\"> </span>dalla Capogruppo a fronte di <span class=\"_ _0\"></span>incassi di crediti da societ<span class=\"_ _0\"></span>\u00e0 controllate <span class=\"_ _0\"></span>estere.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-637": {
   "value": "27. Altri crediti<span class=\"fs0 fc0\"> </span>La tabella che se<span class=\"_ _0\"></span>gue riporta <span class=\"_ _0\"></span>il prospetto<span class=\"_ _0\"></span> di dettaglio deg<span class=\"_ _0\"></span>li altri cr<span class=\"_ _0\"></span>editi al 31 d<span class=\"_ _0\"></span>icembre 2025<span class=\"_ _0\"></span> e 2024, con <span class=\"_ _0\"></span>la distinzione t<span class=\"_ _0\"></span>ra parte corrente e parte n<span class=\"_ _0\"></span>on corrente: <table class=\"s w462 h26a\" id=\"_2dac9868-07cc-4492-9f9e-f6831edaadc7\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e0c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0d ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0e ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0f ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e0f ff1 fs6 fc2 sc2 ls0 ws0\">1.702<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e0f ff1 fs6 fc8 sc0 ls0 ws0\">3.758<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e10 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e10 ff1 fs6 fc2 sc2 ls0 ws0\">3.075<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e10 ff1 fs6 fc8 sc0 ls0 ws0\">2.993<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e11 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e11 ff1 fs6 fc2 sc2 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1e11 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e12 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">6.803</td><td></td></tr></table><table class=\"s w463 h26b\" id=\"_4bfb02ec-f573-4f01-8d59-e40fb4df444b\"><tr><td></td><td class=\"t m0 x261 hb y1e13 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x261 hb y1e14 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e14 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1e15 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e16 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e17 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e17 ff1 fs6 fc8 sc4 ls0 ws0\">24.155<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e17 ff1 fs6 fc8 sc0 ls0 ws0\">13.788<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e18 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi a fornitori<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e18 ff1 fs6 fc8 sc4 ls0 ws0\">8.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e18 ff1 fs6 fc8 sc0 ls0 ws0\">8.128<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e19 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e19 ff1 fs6 fc8 sc4 ls0 ws0\">24.569<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e19 ff1 fs6 fc8 sc0 ls0 ws0\">20.156<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1a ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1e1a ff1 fs6 fc8 sc4 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e1a ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td></tr></table>Al 31 dicembre 2025, gli altri crediti, tra quota corrente e quota non corrente, si attestano a Euro 62.353 migliaia, (Euro 48.882 migliaia al 31 dicem<span class=\"_ _0\"></span>bre 2024).<span class=\"_ _0\"></span> I crediti <span class=\"_ _3\"></span>verso l\u2019erario non correnti, diminuiti di Euro <span class=\"_ _3\"></span>2.056 migliaia rispetto al 31 dicembre 2024, sono <span class=\"_ _3\"></span>relativi a ritenute fiscali alla fonte subite pr<span class=\"_ _0\"></span>incipalmente dalla ca<span class=\"_ _0\"></span>pogruppo a front<span class=\"_ _0\"></span>e di incassi di crediti da s<span class=\"_ _0\"></span>ociet\u00e0 controllate este<span class=\"_ _0\"></span>re.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _11\"></span>altri <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>correnti <span class=\"_ _11\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>riconducibili <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _11\"></span>versat<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _11\"></span>del Gruppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>pensione <span class=\"_ _0\"></span>integrativi <span class=\"_ _0\"></span>esistenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contribuzione <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>datore di lavoro.<span class=\"_ _1c4\"> </span>I  credit<span class=\"_ _0\"></span>i  verso <span class=\"_ _15\"> </span>l\u2019erario <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rrenti,  aum<span class=\"_ _0\"></span>entati <span class=\"_ _15\"> </span>di  Eur<span class=\"_ _0\"></span>o  10<span class=\"_ _0\"></span>.367  m<span class=\"_ _0\"></span>igliaia <span class=\"_ _78\"> </span>rispetto<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>  31 <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _78\"> </span>2024<span class=\"_ _0\"></span>,   <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>rifer<span class=\"_ _0\"></span>iscono principalmente <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _15\"> </span>IVA<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ed <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _16\"> </span>corrente <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>ritenute <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>fonte <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ubite <span class=\"_ _15\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _16\"> </span>dalla Capogruppo a fronte di <span class=\"_ _0\"></span>incassi di crediti da societ<span class=\"_ _0\"></span>\u00e0 controllate <span class=\"_ _0\"></span>estere.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-642": {
   "value": "27. Altri crediti<span class=\"fs0 fc0\"> </span>La tabella che se<span class=\"_ _0\"></span>gue riporta <span class=\"_ _0\"></span>il prospetto<span class=\"_ _0\"></span> di dettaglio deg<span class=\"_ _0\"></span>li altri cr<span class=\"_ _0\"></span>editi al 31 d<span class=\"_ _0\"></span>icembre 2025<span class=\"_ _0\"></span> e 2024, con <span class=\"_ _0\"></span>la distinzione t<span class=\"_ _0\"></span>ra parte corrente e parte n<span class=\"_ _0\"></span>on corrente: <table class=\"s w462 h26a\" id=\"_2dac9868-07cc-4492-9f9e-f6831edaadc7\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e0c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1e0d ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0e ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e0f ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e0f ff1 fs6 fc2 sc2 ls0 ws0\">1.702<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e0f ff1 fs6 fc8 sc0 ls0 ws0\">3.758<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e10 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e10 ff1 fs6 fc2 sc2 ls0 ws0\">3.075<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x26e hb y1e10 ff1 fs6 fc8 sc0 ls0 ws0\">2.993<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e11 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e11 ff1 fs6 fc2 sc2 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1e11 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e12 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e12 ff1 fs6 fc8 sc4 ls0 ws0\">6.803</td><td></td></tr></table><table class=\"s w463 h26b\" id=\"_4bfb02ec-f573-4f01-8d59-e40fb4df444b\"><tr><td></td><td class=\"t m0 x261 hb y1e13 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x261 hb y1e14 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e14 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1e15 ff1 fs6 fc20 sc9 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e16 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e17 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso l'erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e17 ff1 fs6 fc8 sc4 ls0 ws0\">24.155<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e17 ff1 fs6 fc8 sc0 ls0 ws0\">13.788<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e18 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi a fornitori<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e18 ff1 fs6 fc8 sc4 ls0 ws0\">8.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e18 ff1 fs6 fc8 sc0 ls0 ws0\">8.128<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e19 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti verso t<span class=\"_ _0\"></span>erzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e19 ff1 fs6 fc8 sc4 ls0 ws0\">24.569<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1e19 ff1 fs6 fc8 sc0 ls0 ws0\">20.156<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1a ff1 fs6 fc2 sc0 ls0 ws0\">Crediti verso societ\u00e0 corr<span class=\"_ _0\"></span>elate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1e1a ff1 fs6 fc8 sc4 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e1a ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e1b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e1b ff1 fs6 fc8 sc4 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td></tr></table>Al 31 dicembre 2025, gli altri crediti, tra quota corrente e quota non corrente, si attestano a Euro 62.353 migliaia, (Euro 48.882 migliaia al 31 dicem<span class=\"_ _0\"></span>bre 2024).<span class=\"_ _0\"></span> I crediti <span class=\"_ _3\"></span>verso l\u2019erario non correnti, diminuiti di Euro <span class=\"_ _3\"></span>2.056 migliaia rispetto al 31 dicembre 2024, sono <span class=\"_ _3\"></span>relativi a ritenute fiscali alla fonte subite pr<span class=\"_ _0\"></span>incipalmente dalla ca<span class=\"_ _0\"></span>pogruppo a front<span class=\"_ _0\"></span>e di incassi di crediti da s<span class=\"_ _0\"></span>ociet\u00e0 controllate este<span class=\"_ _0\"></span>re.<span class=\"_ _1c4\"> </span>Gli <span class=\"_ _11\"></span>altri <span class=\"_ _11\"></span>crediti <span class=\"_ _12\"></span>non <span class=\"_ _11\"></span>correnti <span class=\"_ _11\"></span>verso <span class=\"_ _12\"></span>terzi <span class=\"_ _0\"></span>sono <span class=\"_ _12\"></span>riconducibili <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _11\"></span>ai <span class=\"_ _11\"></span>contri<span class=\"_ _0\"></span>buti <span class=\"_ _11\"></span>versat<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>ita<span class=\"_ _0\"></span>liane <span class=\"_ _11\"></span>del Gruppo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fronte <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>pensione <span class=\"_ _0\"></span>integrativi <span class=\"_ _0\"></span>esistenti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>partita <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>contribuzione <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>datore di lavoro.<span class=\"_ _1c4\"> </span>I  credit<span class=\"_ _0\"></span>i  verso <span class=\"_ _15\"> </span>l\u2019erario <span class=\"_ _78\"> </span>co<span class=\"_ _0\"></span>rrenti,  aum<span class=\"_ _0\"></span>entati <span class=\"_ _15\"> </span>di  Eur<span class=\"_ _0\"></span>o  10<span class=\"_ _0\"></span>.367  m<span class=\"_ _0\"></span>igliaia <span class=\"_ _78\"> </span>rispetto<span class=\"_ _0\"></span>  al<span class=\"_ _0\"></span>  31 <span class=\"_ _78\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _78\"> </span>2024<span class=\"_ _0\"></span>,   <span class=\"_ _78\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _78\"> </span>rifer<span class=\"_ _0\"></span>iscono principalmente <span class=\"_ _16\"> </span>a <span class=\"_ _15\"> </span>cred<span class=\"_ _0\"></span>iti <span class=\"_ _15\"> </span>IVA<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>ed <span class=\"_ _15\"> </span>al<span class=\"_ _0\"></span>la <span class=\"_ _15\"> </span>quota <span class=\"_ _16\"> </span>corrente <span class=\"_ _16\"> </span>delle <span class=\"_ _16\"> </span>ritenute <span class=\"_ _15\"> </span>f<span class=\"_ _0\"></span>iscali <span class=\"_ _15\"> </span>a<span class=\"_ _0\"></span>lla <span class=\"_ _16\"> </span>fonte <span class=\"_ _15\"> </span>s<span class=\"_ _0\"></span>ubite <span class=\"_ _15\"> </span>princi<span class=\"_ _0\"></span>palmente <span class=\"_ _16\"> </span>dalla Capogruppo a fronte di <span class=\"_ _0\"></span>incassi di crediti da societ<span class=\"_ _0\"></span>\u00e0 controllate <span class=\"_ _0\"></span>estere.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs3e0\">28. Disponibili<span class=\"_ _0\"></span>t\u00e0 liquide e mezzi equivalenti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e1\">La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio delle d<span class=\"_ _0\"></span>isponibilit\u00e0 liquide a<span class=\"_ _0\"></span>l 31 dicembre 2<span class=\"_ _0\"></span>025 e 2024. </div><div class=\"gs3e2\"><table class=\"s w461 h26c\" id=\"_4b76c9e1-5066-4b80-a883-3c87cb20ed71\"><tr><td></td><td class=\"t m0 x381 hb y1e1c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1e1d ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e1d ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1e1e ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e1f ff1 fs6 fc2 sc0 ls0 ws0\">Depositi bancari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1e1f ff1 fs6 fc2 sc2 ls0 ws0\">103.592<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e1f ff1 fs6 fc8 sc0 ls0 ws0\">174.331<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e20 ff1 fs6 fc2 sc0 ls0 ws0\">Denaro e valori in c<span class=\"_ _0\"></span>assa<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e20 ff1 fs6 fc2 sc2 ls0 ws0\">30<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e20 ff1 fs6 fc8 sc0 ls0 ws0\">29<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e21 ff1 fs6 fc2 sc0 ls0 ws0\">Conti deposito<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e21 ff1 fs6 fc2 sc2 ls0 ws0\">5.445<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e21 ff1 fs6 fc8 sc0 ls0 ws0\">41.497<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e22 ff1 fs6 fc2 sc2 ls0 ws0\">Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide e mezzi equivalenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1e22 ff1 fs6 fc8 sc4 ls0 ws0\">109.067<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e22 ff1 fs6 fc8 sc4 ls0 ws0\">215.857<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e3\">Le <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>isponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>iquide <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>mezzi <span class=\"_ _13\"></span>equivalenti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>costituit<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>depositi <span class=\"_ _12\"></span>effettivame<span class=\"_ _0\"></span>nte <span class=\"_ _12\"></span>disponib<span class=\"_ _0\"></span>ili. <span class=\"_ _12\"></span>Per <span class=\"_ _12\"></span>quanto </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3e4\">riguarda le somme su d<span class=\"_ _0\"></span>epositi e conti correnti, i relat<span class=\"_ _0\"></span>ivi interess<span class=\"_ _0\"></span>i sono stati contabil<span class=\"_ _0\"></span>izzati per com<span class=\"_ _0\"></span>petenza.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "28. Disponibili<span class=\"_ _0\"></span>t\u00e0 liquide e mezzi equivalenti La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio delle d<span class=\"_ _0\"></span>isponibilit\u00e0 liquide a<span class=\"_ _0\"></span>l 31 dicembre 2<span class=\"_ _0\"></span>025 e 2024. <table class=\"s w461 h26c\" id=\"_4b76c9e1-5066-4b80-a883-3c87cb20ed71\"><tr><td></td><td class=\"t m0 x381 hb y1e1c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1e1d ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e1d ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1e1e ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e1f ff1 fs6 fc2 sc0 ls0 ws0\">Depositi bancari<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1e1f ff1 fs6 fc2 sc2 ls0 ws0\">103.592<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e1f ff1 fs6 fc8 sc0 ls0 ws0\">174.331<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e20 ff1 fs6 fc2 sc0 ls0 ws0\">Denaro e valori in c<span class=\"_ _0\"></span>assa<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e20 ff1 fs6 fc2 sc2 ls0 ws0\">30<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x291 hb y1e20 ff1 fs6 fc8 sc0 ls0 ws0\">29<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e21 ff1 fs6 fc2 sc0 ls0 ws0\">Conti deposito<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e21 ff1 fs6 fc2 sc2 ls0 ws0\">5.445<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e21 ff1 fs6 fc8 sc0 ls0 ws0\">41.497<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e22 ff1 fs6 fc2 sc2 ls0 ws0\">Disponibilit\u00e0 li<span class=\"_ _0\"></span>quide e mezzi equivalenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1e22 ff1 fs6 fc8 sc4 ls0 ws0\">109.067<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e22 ff1 fs6 fc8 sc4 ls0 ws0\">215.857<span class=\"_ _1c4\"> </span></td></tr></table>Le <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>isponibilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>iquide <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>mezzi <span class=\"_ _13\"></span>equivalenti <span class=\"_ _12\"></span>sono <span class=\"_ _12\"></span>costituit<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>valor<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>depositi <span class=\"_ _12\"></span>effettivame<span class=\"_ _0\"></span>nte <span class=\"_ _12\"></span>disponib<span class=\"_ _0\"></span>ili. <span class=\"_ _12\"></span>Per <span class=\"_ _12\"></span>quanto riguarda le somme su d<span class=\"_ _0\"></span>epositi e conti correnti, i relat<span class=\"_ _0\"></span>ivi interess<span class=\"_ _0\"></span>i sono stati contabil<span class=\"_ _0\"></span>izzati per com<span class=\"_ _0\"></span>petenza.<span class=\"_ _1c4\"> </span>Le dis<span class=\"_ _0\"></span>ponibilit\u00e0 <span class=\"_ _0\"></span>liqu<span class=\"_ _0\"></span>ide, <span class=\"_ _0\"></span>pari <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _11\"></span>a Eu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>109.06<span class=\"_ _0\"></span>7 <span class=\"_ _0\"></span>migliaia, <span class=\"_ _0\"></span>si <span class=\"_ _11\"></span>riducono d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Euro<span class=\"_ _0\"></span> 1<span class=\"_ _0\"></span>06.790 <span class=\"_ _0\"></span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>rispetto al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _14\"> </span>2024, <span class=\"_ _17\"> </span>princip<span class=\"_ _0\"></span>almente <span class=\"_ _14\"> </span>per <span class=\"_ _17\"> </span>eff<span class=\"_ _0\"></span>etto <span class=\"_ _17\"> </span>dei <span class=\"_ _14\"> </span>rimborsi <span class=\"_ _17\"> </span>di <span class=\"_ _14\"> </span>finanziament<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>operat<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>nell\u2019ese<span class=\"_ _0\"></span>rcizio, <span class=\"_ _17\"> </span>come <span class=\"_ _14\"> </span>meglio descritto alla Nota 32 P<span class=\"_ _0\"></span>assivit\u00e0 finanziarie, al<span class=\"_ _0\"></span>la quale si rimand<span class=\"_ _0\"></span>a. Per <span class=\"_ _17\"> </span>i  dettagli <span class=\"_ _17\"> </span>circa  le <span class=\"_ _17\"> </span>dispon<span class=\"_ _0\"></span>ibilit\u00e0 <span class=\"_ _14\"> </span>liquide <span class=\"_ _14\"> </span>e <span class=\"_ _17\"> </span>mezzi  equivalenti <span class=\"_ _14\"> </span>generati  e <span class=\"_ _17\"> </span>assorbiti <span class=\"_ _17\"> </span>ne<span class=\"_ _0\"></span>ll\u2019esercizio,  si <span class=\"_ _17\"> </span>rinvia  altres\u00ec <span class=\"_ _17\"> </span>al rendiconto finanziario conso<span class=\"_ _0\"></span>lidato.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs3e6\">29. Patrimoni<span class=\"_ _0\"></span>o netto </div>Il patr<span class=\"_ _0\"></span>imonio nett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>al 31<span class=\"_ _0\"></span> dice<span class=\"_ _0\"></span>mbre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>pari E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>970.602 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia, in <span class=\"_ _0\"></span>aumento <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>953.783 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> 31 dicembre 2024.<span class=\"_ _0\"></span> Le azioni emesse so<span class=\"_ _0\"></span>no interamente versate e non presen<span class=\"_ _0\"></span>tano v<span class=\"_ _0\"></span>alore nominale. Le m<span class=\"_ _0\"></span>ovimentazioni <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li ese<span class=\"_ _0\"></span>rcizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>illustrate ne<span class=\"_ _0\"></span>ll\u2019apposito \u201cProspetto <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _13\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _13\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>consol<span class=\"_ _0\"></span>idato\u201d, <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>\u201cP<span class=\"_ _0\"></span>rospetto <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>conto <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>plessivo consolidato\u201d riporta le a<span class=\"_ _0\"></span>ltre componenti de<span class=\"_ _0\"></span>l conto economico com<span class=\"_ _0\"></span>plessivo di periodo al netto <span class=\"_ _0\"></span>degli effetti fiscal<span class=\"_ _0\"></span>i. Nel corso <span class=\"_ _3\"></span>dell\u2019ese<span class=\"_ _0\"></span>rcizio chiuso al 31 dicembre 2025 <span class=\"_ _3\"></span>sono stati distribuiti dividendi per Euro 20.665 migliaia (Euro 24.492 nell\u2019esercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2024)<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>Patrimonio netto attribuibil<span class=\"_ _3\"></span>e ai soci della controllante Capitale sociale Di <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _12\"></span>si <span class=\"_ _13\"></span>riepiloga <span class=\"_ _12\"></span>l\u2019attu<span class=\"_ _0\"></span>ale <span class=\"_ _13\"></span>composizione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _13\"></span>sociale <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>Indus<span class=\"_ _0\"></span>trie <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>invariata <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>31 dicembre 2024: <table class=\"s w464 h26d\" id=\"_6ca7e83e-7607-4cef-9902-5773c6479383\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1e23 ff1 fs0 fc1d sc0 ls0 ws0\"> <span class=\"_ _16b\"> </span>Capitale sociale al 31 Dice<span class=\"_ _0\"></span>mbre 2025<span class=\"_ _0\"></span><span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td class=\"t m0 x21c h2 y1e24 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc1d\">Euro<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x53d h2 y1e24 ff1 fs0 fc1d sc0 ls0 ws0\">n. azioni<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">Totale di cui:<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">18.268.203,90<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">201.685.174<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e26 ff1 fs0 fc0 sc0 ls0 ws0\">Azioni ordinarie<span class=\"_ _1c4\"> </span></td><td class=\"c n x53e y1e28 w465 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">4.637.944,92<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x53f y1e28 w466 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">51.203.979<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h2 y1e29 ff1 fs0 fc0 sc0 ls0 ws0\">(godimento regolare)<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">Azioni a voto plurimo (<span class=\"_ _0\"></span>*)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">13.630.258,98<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">150.481.195<span class=\"_ _1c4\"> </span></td></tr></table>(*) Di <span class=\"_ _11\"></span>propriet\u00e0 degli <span class=\"_ _0\"></span>azionisti <span class=\"_ _0\"></span>Federico De <span class=\"_ _0\"></span>Nora, Fe<span class=\"_ _0\"></span>derico De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>S.p.A., Norfi<span class=\"_ _0\"></span>n S.<span class=\"_ _0\"></span>p.A. e <span class=\"_ _0\"></span>Asset <span class=\"_ _0\"></span>Company 10 <span class=\"_ _0\"></span>S.r.l. Le <span class=\"_ _11\"></span>azioni a <span class=\"_ _0\"></span>voto <span class=\"_ _0\"></span>plurimo non sono ammesse alle n<span class=\"_ _3\"></span>egoziazioni su Euronext Milan e non son<span class=\"_ _3\"></span>o computate nel flottante <span class=\"_ _3\"></span>e nel valore di capitalizzazione di Borsa.<span class=\"_ _3\"></span><span class=\"ff1 fs0\"> </span>In base al programma comunic<span class=\"_ _0\"></span>ato al mercato da <span class=\"_ _0\"></span>Industrie De No<span class=\"_ _0\"></span>ra S.p.A. in data 8 novembr<span class=\"_ _0\"></span>e 2023 e avv<span class=\"_ _0\"></span>iato in data 9 novembre 2023, la Societ<span class=\"_ _0\"></span>\u00e0 ha acquistato co<span class=\"_ _0\"></span>mplessive n. 3.000.<span class=\"_ _0\"></span>000 azioni propr<span class=\"_ _0\"></span>ie. Le residue azioni prop<span class=\"_ _0\"></span>rie in portafoglio al 31 dice<span class=\"_ _0\"></span>mbre 2025 risultano n<span class=\"_ _0\"></span>. 2.936.065, pari a<span class=\"_ _0\"></span>l 1,456% del cap<span class=\"_ _0\"></span>itale sociale, r<span class=\"_ _0\"></span>idottesi di 50.175 rispett<span class=\"_ _0\"></span>o al 31 dicembre 2024, queste u<span class=\"_ _0\"></span>ltime util<span class=\"_ _0\"></span>izzate a fronte de<span class=\"_ _0\"></span>i piani di incentivazione in ess<span class=\"_ _0\"></span>ere.<span class=\"_ _1c4\"> </span>Riserva legale La riserva legale al 31 dice<span class=\"_ _0\"></span>mbre 2025 \u00e8 par<span class=\"_ _0\"></span>i a Euro 3.654 migl<span class=\"_ _0\"></span>iaia, invariat<span class=\"_ _0\"></span>a rispetto all\u2019eserciz<span class=\"_ _0\"></span>io precedente. Riserva sovrappr<span class=\"_ _0\"></span>ezzo azioni La riserva sovrapprezzo azioni <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span> 31 dicembre 2025 <span class=\"_ _3\"></span>si attesta a Euro <span class=\"_ _3\"></span>223.433 migliaia, incrementatasi di Euro 28 migliaia rispetto al 31 dicembre 20<span class=\"_ _0\"></span>24.<span class=\"_ _1c4\"> </span><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs3f3\">Utili a nuovo, Riserva d<span class=\"_ _0\"></span>i conversione e A<span class=\"_ _0\"></span>ltre riserve<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f4\">Le voci <span class=\"_ _0\"></span>utili a <span class=\"_ _0\"></span>nuovo, <span class=\"_ _0\"></span>riserva <span class=\"_ _0\"></span>di co<span class=\"_ _0\"></span>nversione e <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>riserve d<span class=\"_ _0\"></span>i pert<span class=\"_ _0\"></span>inenza del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025, si <span class=\"_ _0\"></span>attestano<span class=\"_ _0\"></span> a<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f5\">Euro <span class=\"_ _11\"></span>631.205 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>(Euro <span class=\"_ _11\"></span>617.824 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _11\"></span>2024), <span class=\"_ _12\"></span>con <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>incremento <span class=\"_ _11\"></span>netto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>13.381 <span class=\"_ _12\"></span>migliaia<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f6\">rispetto al 31 dicembre 20<span class=\"_ _0\"></span>24, di cu<span class=\"_ _0\"></span>i:<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3f7\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro <span class=\"_ _15\"> </span>83.376 <span class=\"_ _15\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>incre<span class=\"_ _0\"></span>mento <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>effetto <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _15\"> </span>desti<span class=\"_ _0\"></span>nazione <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>risu<span class=\"_ _0\"></span>ltato <span class=\"_ _15\"> </span>dell\u2019eser<span class=\"_ _0\"></span>cizio <span class=\"_ _15\"> </span>precedente <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3f8\">pertinenza dei soci de<span class=\"_ _0\"></span>lla controllante;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3f9\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro 20.665 migliaia di div<span class=\"_ _0\"></span>idendo distribuito d<span class=\"_ _0\"></span>a parte della ca<span class=\"_ _0\"></span>pogruppo;<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3fa\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro <span class=\"_ _0\"></span>1.287 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Riserva <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>portafog<span class=\"_ _0\"></span>lio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>Altre <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>iserve,<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fb\">relativi ai Benefici ai d<span class=\"_ _0\"></span>ipendenti basa<span class=\"_ _0\"></span>ti su azioni in base ai Pian<span class=\"_ _0\"></span>i di Incentiva<span class=\"_ _0\"></span>zione PSP in essere;;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs3fc\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Altri <span class=\"_ _17\"> </span>decr<span class=\"_ _0\"></span>ementi <span class=\"_ _14\"> </span>netti <span class=\"_ _14\"> </span>per <span class=\"_ _17\"> </span>E<span class=\"_ _0\"></span>uro  1<span class=\"_ _3\"></span>.600  migliaia, <span class=\"_ _17\"> </span>relativi  al <span class=\"_ _17\"> </span>passa<span class=\"_ _0\"></span>ggio <span class=\"_ _17\"> </span>al  100%, <span class=\"_ _17\"> </span>nel  mese <span class=\"_ _17\"> </span>di  maggio <span class=\"_ _17\"> </span>2025, <span class=\"_ _14\"> </span>della<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fd\">percentuale <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>interessenza <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>nella <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _12\"></span>Neptune <span class=\"_ _12\"></span>LLC <span class=\"_ _11\"></span>\u2013 <span class=\"_ _12\"></span>USA, <span class=\"_ _12\"></span>precede<span class=\"_ _0\"></span>ntemente <span class=\"_ _12\"></span>detenuta<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3fe\">all\u201980%, <span class=\"_ _3\"></span>con corrispondente movimentazione di <span class=\"_ _3\"></span>segno <span class=\"_ _3\"></span>contrario<span class=\"_ _0\"></span> nel<span class=\"_ _3\"></span> Patri<span class=\"_ _3\"></span>monio netto <span class=\"_ _3\"></span>di terzi. <span class=\"_ _3\"></span>De Nora <span class=\"_ _3\"></span>Neptune <span class=\"_ _3\"></span>LLC<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3ff\">\u00e8 <span class=\"_ _14\"> </span>stata <span class=\"_ _14\"> </span>success<span class=\"_ _0\"></span>ivamente <span class=\"_ _14\"> </span>liquidata <span class=\"_ _17\"> </span>a  fine <span class=\"_ _17\"> </span>settembre  2025 <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>esidue <span class=\"_ _14\"> </span>attivit\u00e0  e <span class=\"_ _17\"> </span>passit\u00e0  trasferite <span class=\"_ _17\"> </span>alla  societ\u00e0<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs400\">controllata statunitense D<span class=\"_ _0\"></span>e Nora Water Techno<span class=\"_ _0\"></span>logies LLC;<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs401\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro <span class=\"_ _0\"></span>48.989 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>decremento <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>effe<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mponenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _0\"></span>complessivo <span class=\"_ _11\"></span>di<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs402\">periodo, <span class=\"_ _15\"> </span>ivi <span class=\"_ _78\"> </span>incl<span class=\"_ _0\"></span>usi <span class=\"_ _15\"> </span>Euro <span class=\"_ _15\"> </span>50.00<span class=\"_ _0\"></span>1 <span class=\"_ _15\"> </span>migliaia <span class=\"_ _15\"> </span>attribuibili <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _15\"> </span>derivanti <span class=\"_ _15\"> </span>dalla <span class=\"_ _15\"> </span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>bilanci <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs403\">controllate estere.<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs405\">Patrimonio netto di terz<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs406\">La tabella che segue riport<span class=\"_ _0\"></span>a il dettaglio del patrimo<span class=\"_ _0\"></span>nio netto di <span class=\"_ _0\"></span>terzi al 31 dicembre 2025 e 20<span class=\"_ _0\"></span>24:<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs407\">La <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>Capita<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>erve <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _17\"> </span>include <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>gli <span class=\"_ _17\"> </span>altri <span class=\"_ _12\"></span>anche<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>3<span class=\"_ _0\"></span>.408 <span class=\"_ _13\"> </span>migliaia <span class=\"_ _17\"> </span>di <span class=\"_ _12\"></span>ve<span class=\"_ _0\"></span>rsamenti<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs408\">effettuati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>favore <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>It<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ly <span class=\"_ _3\"></span>Hydrogen <span class=\"_ _3\"></span>Technologies <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>socio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>minoranza<span class=\"_ _1c4\"> </span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs409\">Snam S.p.A. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "29. Patrimoni<span class=\"_ _0\"></span>o netto Il patr<span class=\"_ _0\"></span>imonio nett<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>al 31<span class=\"_ _0\"></span> dice<span class=\"_ _0\"></span>mbre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>pari E<span class=\"_ _0\"></span>uro <span class=\"_ _0\"></span>970.602 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia, in <span class=\"_ _0\"></span>aumento <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ispetto <span class=\"_ _0\"></span>agli <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>953.783 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> 31 dicembre 2024.<span class=\"_ _0\"></span> Le azioni emesse so<span class=\"_ _0\"></span>no interamente versate e non presen<span class=\"_ _0\"></span>tano v<span class=\"_ _0\"></span>alore nominale. Le m<span class=\"_ _0\"></span>ovimentazioni <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>patrimo<span class=\"_ _0\"></span>nio netto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>li ese<span class=\"_ _0\"></span>rcizi <span class=\"_ _0\"></span>chiusi <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>illustrate ne<span class=\"_ _0\"></span>ll\u2019apposito \u201cProspetto <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _13\"></span>variazion<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _13\"> </span>netto<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>consol<span class=\"_ _0\"></span>idato\u201d, <span class=\"_ _13\"> </span>m<span class=\"_ _0\"></span>entre <span class=\"_ _13\"> </span>il <span class=\"_ _13\"> </span>\u201cP<span class=\"_ _0\"></span>rospetto <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>conto <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span>conomico <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>plessivo consolidato\u201d riporta le a<span class=\"_ _0\"></span>ltre componenti de<span class=\"_ _0\"></span>l conto economico com<span class=\"_ _0\"></span>plessivo di periodo al netto <span class=\"_ _0\"></span>degli effetti fiscal<span class=\"_ _0\"></span>i. Nel corso <span class=\"_ _3\"></span>dell\u2019ese<span class=\"_ _0\"></span>rcizio chiuso al 31 dicembre 2025 <span class=\"_ _3\"></span>sono stati distribuiti dividendi per Euro 20.665 migliaia (Euro 24.492 nell\u2019esercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2024)<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>Patrimonio netto attribuibil<span class=\"_ _3\"></span>e ai soci della controllante Capitale sociale Di <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _12\"></span>si <span class=\"_ _13\"></span>riepiloga <span class=\"_ _12\"></span>l\u2019attu<span class=\"_ _0\"></span>ale <span class=\"_ _13\"></span>composizione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _13\"></span>sociale <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>Indus<span class=\"_ _0\"></span>trie <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>invariata <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>31 dicembre 2024: <table class=\"s w464 h26d\" id=\"_6ca7e83e-7607-4cef-9902-5773c6479383\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1e23 ff1 fs0 fc1d sc0 ls0 ws0\"> <span class=\"_ _16b\"> </span>Capitale sociale al 31 Dice<span class=\"_ _0\"></span>mbre 2025<span class=\"_ _0\"></span><span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td class=\"t m0 x21c h2 y1e24 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc1d\">Euro<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x53d h2 y1e24 ff1 fs0 fc1d sc0 ls0 ws0\">n. azioni<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">Totale di cui:<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">18.268.203,90<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">201.685.174<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e26 ff1 fs0 fc0 sc0 ls0 ws0\">Azioni ordinarie<span class=\"_ _1c4\"> </span></td><td class=\"c n x53e y1e28 w465 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">4.637.944,92<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x53f y1e28 w466 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">51.203.979<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h2 y1e29 ff1 fs0 fc0 sc0 ls0 ws0\">(godimento regolare)<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">Azioni a voto plurimo (<span class=\"_ _0\"></span>*)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">13.630.258,98<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">150.481.195<span class=\"_ _1c4\"> </span></td></tr></table>(*) Di <span class=\"_ _11\"></span>propriet\u00e0 degli <span class=\"_ _0\"></span>azionisti <span class=\"_ _0\"></span>Federico De <span class=\"_ _0\"></span>Nora, Fe<span class=\"_ _0\"></span>derico De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>S.p.A., Norfi<span class=\"_ _0\"></span>n S.<span class=\"_ _0\"></span>p.A. e <span class=\"_ _0\"></span>Asset <span class=\"_ _0\"></span>Company 10 <span class=\"_ _0\"></span>S.r.l. Le <span class=\"_ _11\"></span>azioni a <span class=\"_ _0\"></span>voto <span class=\"_ _0\"></span>plurimo non sono ammesse alle n<span class=\"_ _3\"></span>egoziazioni su Euronext Milan e non son<span class=\"_ _3\"></span>o computate nel flottante <span class=\"_ _3\"></span>e nel valore di capitalizzazione di Borsa.<span class=\"_ _3\"></span><span class=\"ff1 fs0\"> </span>In base al programma comunic<span class=\"_ _0\"></span>ato al mercato da <span class=\"_ _0\"></span>Industrie De No<span class=\"_ _0\"></span>ra S.p.A. in data 8 novembr<span class=\"_ _0\"></span>e 2023 e avv<span class=\"_ _0\"></span>iato in data 9 novembre 2023, la Societ<span class=\"_ _0\"></span>\u00e0 ha acquistato co<span class=\"_ _0\"></span>mplessive n. 3.000.<span class=\"_ _0\"></span>000 azioni propr<span class=\"_ _0\"></span>ie. Le residue azioni prop<span class=\"_ _0\"></span>rie in portafoglio al 31 dice<span class=\"_ _0\"></span>mbre 2025 risultano n<span class=\"_ _0\"></span>. 2.936.065, pari a<span class=\"_ _0\"></span>l 1,456% del cap<span class=\"_ _0\"></span>itale sociale, r<span class=\"_ _0\"></span>idottesi di 50.175 rispett<span class=\"_ _0\"></span>o al 31 dicembre 2024, queste u<span class=\"_ _0\"></span>ltime util<span class=\"_ _0\"></span>izzate a fronte de<span class=\"_ _0\"></span>i piani di incentivazione in ess<span class=\"_ _0\"></span>ere.<span class=\"_ _1c4\"> </span>Riserva legale La riserva legale al 31 dice<span class=\"_ _0\"></span>mbre 2025 \u00e8 par<span class=\"_ _0\"></span>i a Euro 3.654 migl<span class=\"_ _0\"></span>iaia, invariat<span class=\"_ _0\"></span>a rispetto all\u2019eserciz<span class=\"_ _0\"></span>io precedente. Riserva sovrappr<span class=\"_ _0\"></span>ezzo azioni La riserva sovrapprezzo azioni <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span> 31 dicembre 2025 <span class=\"_ _3\"></span>si attesta a Euro <span class=\"_ _3\"></span>223.433 migliaia, incrementatasi di Euro 28 migliaia rispetto al 31 dicembre 20<span class=\"_ _0\"></span>24.<span class=\"_ _1c4\"> </span>Utili a nuovo, Riserva d<span class=\"_ _0\"></span>i conversione e A<span class=\"_ _0\"></span>ltre riserve<span class=\"_ _1c4\"> </span>Le voci <span class=\"_ _0\"></span>utili a <span class=\"_ _0\"></span>nuovo, <span class=\"_ _0\"></span>riserva <span class=\"_ _0\"></span>di co<span class=\"_ _0\"></span>nversione e <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>riserve d<span class=\"_ _0\"></span>i pert<span class=\"_ _0\"></span>inenza del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>dicembre <span class=\"_ _0\"></span>2025, si <span class=\"_ _0\"></span>attestano<span class=\"_ _0\"></span> a<span class=\"_ _1c4\"> </span>Euro <span class=\"_ _11\"></span>631.205 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>(Euro <span class=\"_ _11\"></span>617.824 <span class=\"_ _12\"></span>migliaia <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _11\"></span>2024), <span class=\"_ _12\"></span>con <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>incremento <span class=\"_ _11\"></span>netto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>Eur<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>13.381 <span class=\"_ _12\"></span>migliaia<span class=\"_ _1c4\"> </span>rispetto al 31 dicembre 20<span class=\"_ _0\"></span>24, di cu<span class=\"_ _0\"></span>i:<span class=\"_ _1c4\"> </span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro <span class=\"_ _15\"> </span>83.376 <span class=\"_ _15\"> </span>migl<span class=\"_ _0\"></span>iaia <span class=\"_ _15\"> </span>di <span class=\"_ _15\"> </span>incre<span class=\"_ _0\"></span>mento <span class=\"_ _15\"> </span>per <span class=\"_ _15\"> </span>effetto <span class=\"_ _15\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _15\"> </span>desti<span class=\"_ _0\"></span>nazione <span class=\"_ _15\"> </span>del <span class=\"_ _15\"> </span>risu<span class=\"_ _0\"></span>ltato <span class=\"_ _15\"> </span>dell\u2019eser<span class=\"_ _0\"></span>cizio <span class=\"_ _15\"> </span>precedente <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></span></span>pertinenza dei soci de<span class=\"_ _0\"></span>lla controllante;<span class=\"_ _1c4\"> </span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro 20.665 migliaia di div<span class=\"_ _0\"></span>idendo distribuito d<span class=\"_ _0\"></span>a parte della ca<span class=\"_ _0\"></span>pogruppo;<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro <span class=\"_ _0\"></span>1.287 <span class=\"_ _0\"></span>migl<span class=\"_ _0\"></span>iaia d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>plessivo <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>Riserva <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>azioni <span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>portafog<span class=\"_ _0\"></span>lio <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>Altre <span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>iserve,<span class=\"_ _1c4\"> </span></span></span>relativi ai Benefici ai d<span class=\"_ _0\"></span>ipendenti basa<span class=\"_ _0\"></span>ti su azioni in base ai Pian<span class=\"_ _0\"></span>i di Incentiva<span class=\"_ _0\"></span>zione PSP in essere;;<span class=\"_ _1c4\"> </span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Altri <span class=\"_ _17\"> </span>decr<span class=\"_ _0\"></span>ementi <span class=\"_ _14\"> </span>netti <span class=\"_ _14\"> </span>per <span class=\"_ _17\"> </span>E<span class=\"_ _0\"></span>uro  1<span class=\"_ _3\"></span>.600  migliaia, <span class=\"_ _17\"> </span>relativi  al <span class=\"_ _17\"> </span>passa<span class=\"_ _0\"></span>ggio <span class=\"_ _17\"> </span>al  100%, <span class=\"_ _17\"> </span>nel  mese <span class=\"_ _17\"> </span>di  maggio <span class=\"_ _17\"> </span>2025, <span class=\"_ _14\"> </span>della<span class=\"_ _1c4\"> </span></span></span>percentuale <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>interessenza <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gruppo <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _11\"></span>nella <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _12\"></span>Neptune <span class=\"_ _12\"></span>LLC <span class=\"_ _11\"></span>\u2013 <span class=\"_ _12\"></span>USA, <span class=\"_ _12\"></span>precede<span class=\"_ _0\"></span>ntemente <span class=\"_ _12\"></span>detenuta<span class=\"_ _1c4\"> </span>all\u201980%, <span class=\"_ _3\"></span>con corrispondente movimentazione di <span class=\"_ _3\"></span>segno <span class=\"_ _3\"></span>contrario<span class=\"_ _0\"></span> nel<span class=\"_ _3\"></span> Patri<span class=\"_ _3\"></span>monio netto <span class=\"_ _3\"></span>di terzi. <span class=\"_ _3\"></span>De Nora <span class=\"_ _3\"></span>Neptune <span class=\"_ _3\"></span>LLC<span class=\"_ _1c4\"> </span>\u00e8 <span class=\"_ _14\"> </span>stata <span class=\"_ _14\"> </span>success<span class=\"_ _0\"></span>ivamente <span class=\"_ _14\"> </span>liquidata <span class=\"_ _17\"> </span>a  fine <span class=\"_ _17\"> </span>settembre  2025 <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _14\"> </span>le <span class=\"_ _17\"> </span>r<span class=\"_ _0\"></span>esidue <span class=\"_ _14\"> </span>attivit\u00e0  e <span class=\"_ _17\"> </span>passit\u00e0  trasferite <span class=\"_ _17\"> </span>alla  societ\u00e0<span class=\"_ _1c4\"> </span>controllata statunitense D<span class=\"_ _0\"></span>e Nora Water Techno<span class=\"_ _0\"></span>logies LLC;<span class=\"_ _1c4\"> </span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Euro <span class=\"_ _0\"></span>48.989 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>decremento <span class=\"_ _0\"></span>netto <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>effe<span class=\"_ _0\"></span>tto <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>altre <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mponenti <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>conto <span class=\"_ _0\"></span>econo<span class=\"_ _0\"></span>mico <span class=\"_ _0\"></span>complessivo <span class=\"_ _11\"></span>di<span class=\"_ _1c4\"> </span></span></span>periodo, <span class=\"_ _15\"> </span>ivi <span class=\"_ _78\"> </span>incl<span class=\"_ _0\"></span>usi <span class=\"_ _15\"> </span>Euro <span class=\"_ _15\"> </span>50.00<span class=\"_ _0\"></span>1 <span class=\"_ _15\"> </span>migliaia <span class=\"_ _15\"> </span>attribuibili <span class=\"_ _15\"> </span>alle <span class=\"_ _15\"> </span>diff<span class=\"_ _0\"></span>erenze <span class=\"_ _15\"> </span>derivanti <span class=\"_ _15\"> </span>dalla <span class=\"_ _15\"> </span>convers<span class=\"_ _0\"></span>ione <span class=\"_ _15\"> </span>dei <span class=\"_ _15\"> </span>bilanci <span class=\"_ _15\"> </span>di<span class=\"_ _1c4\"> </span>controllate estere.<span class=\"_ _1c4\"> </span>Patrimonio netto di terz<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span>La tabella che segue riport<span class=\"_ _0\"></span>a il dettaglio del patrimo<span class=\"_ _0\"></span>nio netto di <span class=\"_ _0\"></span>terzi al 31 dicembre 2025 e 20<span class=\"_ _0\"></span>24:<span class=\"_ _1c4\"> </span>La <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>Capita<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>erve <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _17\"> </span>include <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>gli <span class=\"_ _17\"> </span>altri <span class=\"_ _12\"></span>anche<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>3<span class=\"_ _0\"></span>.408 <span class=\"_ _13\"> </span>migliaia <span class=\"_ _17\"> </span>di <span class=\"_ _12\"></span>ve<span class=\"_ _0\"></span>rsamenti<span class=\"_ _1c4\"> </span>effettuati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>favore <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>It<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ly <span class=\"_ _3\"></span>Hydrogen <span class=\"_ _3\"></span>Technologies <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>socio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>minoranza<span class=\"_ _1c4\"> </span>Snam S.p.A.<table class=\"s w462 h26f\" id=\"_cd19f398-3723-4aa2-8da4-6fb28a5ab36e\"><tr><td></td><td class=\"t m0 x261 hb y1e2b ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x261 hb y1e2c ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e2c ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x261 hb y1e2d ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e2e ff1 fs6 fc2 sc0 ls0 ws0\">Capitale sociale e riserve<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e2e ff1 fs6 fc8 sc4 ls0 ws0\">12.212<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e2e ff1 fs6 fc8 sc0 ls0 ws0\">7.346<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e2f ff1 fs6 fc2 sc0 ls0 ws0\">Utile/(Perdita) di esercizio<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e2f ff1 fs6 fc8 sc4 ls0 ws0\">391<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e2f ff1 fs6 fc8 sc0 ls0 ws0\">(64)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e30 ff1 fs6 fc2 sc0 ls0 ws0\">Componenti del conto economico complessiv<span class=\"_ _0\"></span>o (OCI)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1e30 ff1 fs6 fc8 sc4 ls0 ws0\">(899)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e30 ff1 fs6 fc8 sc0 ls0 ws0\">(26)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e31 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e31 ff1 fs6 fc8 sc4 ls0 ws0\">11.704<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e31 ff1 fs6 fc8 sc4 ls0 ws0\">7.256</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "Nel corso <span class=\"_ _3\"></span>dell\u2019ese<span class=\"_ _0\"></span>rcizio chiuso al 31 dicembre 2025 <span class=\"_ _3\"></span>sono stati distribuiti dividendi per Euro 20.665 migliaia (Euro 24.492 nell\u2019esercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2024)<span class=\"_ _0\"></span>.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-628": {
   "value": "Capitale sociale Di <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>guito <span class=\"_ _12\"></span>si <span class=\"_ _13\"></span>riepiloga <span class=\"_ _12\"></span>l\u2019attu<span class=\"_ _0\"></span>ale <span class=\"_ _13\"></span>composizione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _13\"></span>sociale <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>Indus<span class=\"_ _0\"></span>trie <span class=\"_ _12\"></span>De <span class=\"_ _13\"></span>Nora <span class=\"_ _12\"></span>S.p.A.<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>invariata <span class=\"_ _12\"></span>risp<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>al <span class=\"_ _13\"></span>31 dicembre 2024: <table class=\"s w464 h26d\" id=\"_6ca7e83e-7607-4cef-9902-5773c6479383\"><tr><td></td><td></td><td class=\"t m0 x21c h7 y1e23 ff1 fs0 fc1d sc0 ls0 ws0\"> <span class=\"_ _16b\"> </span>Capitale sociale al 31 Dice<span class=\"_ _0\"></span>mbre 2025<span class=\"_ _0\"></span><span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td class=\"t m0 x21c h2 y1e24 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _16c\"> </span><span class=\"fc1d\">Euro<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x53d h2 y1e24 ff1 fs0 fc1d sc0 ls0 ws0\">n. azioni<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">Totale di cui:<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">18.268.203,90<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e25 ff1 fs0 fc0 sc0 ls0 ws0\">201.685.174<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h2 y1e26 ff1 fs0 fc0 sc0 ls0 ws0\">Azioni ordinarie<span class=\"_ _1c4\"> </span></td><td class=\"c n x53e y1e28 w465 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">4.637.944,92<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x53f y1e28 w466 h26e\"><div class=\"t m0 x238 h7 y1e27 ff1 fs0 fc0 sc0 ls0 ws0\">51.203.979<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h2 y1e29 ff1 fs0 fc0 sc0 ls0 ws0\">(godimento regolare)<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">Azioni a voto plurimo (<span class=\"_ _0\"></span>*)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ae h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">13.630.258,98<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab h2 y1e2a ff1 fs0 fc0 sc0 ls0 ws0\">150.481.195<span class=\"_ _1c4\"> </span></td></tr></table>(*) Di <span class=\"_ _11\"></span>propriet\u00e0 degli <span class=\"_ _0\"></span>azionisti <span class=\"_ _0\"></span>Federico De <span class=\"_ _0\"></span>Nora, Fe<span class=\"_ _0\"></span>derico De <span class=\"_ _0\"></span>Nora <span class=\"_ _0\"></span>S.p.A., Norfi<span class=\"_ _0\"></span>n S.<span class=\"_ _0\"></span>p.A. e <span class=\"_ _0\"></span>Asset <span class=\"_ _0\"></span>Company 10 <span class=\"_ _0\"></span>S.r.l. Le <span class=\"_ _11\"></span>azioni a <span class=\"_ _0\"></span>voto <span class=\"_ _0\"></span>plurimo non sono ammesse alle n<span class=\"_ _3\"></span>egoziazioni su Euronext Milan e non son<span class=\"_ _3\"></span>o computate nel flottante <span class=\"_ _3\"></span>e nel valore di capitalizzazione di Borsa.<span class=\"_ _3\"></span><span class=\"ff1 fs0\"> </span>In base al programma comunic<span class=\"_ _0\"></span>ato al mercato da <span class=\"_ _0\"></span>Industrie De No<span class=\"_ _0\"></span>ra S.p.A. in data 8 novembr<span class=\"_ _0\"></span>e 2023 e avv<span class=\"_ _0\"></span>iato in data 9 novembre 2023, la Societ<span class=\"_ _0\"></span>\u00e0 ha acquistato co<span class=\"_ _0\"></span>mplessive n. 3.000.<span class=\"_ _0\"></span>000 azioni propr<span class=\"_ _0\"></span>ie. Le residue azioni prop<span class=\"_ _0\"></span>rie in portafoglio al 31 dice<span class=\"_ _0\"></span>mbre 2025 risultano n<span class=\"_ _0\"></span>. 2.936.065, pari a<span class=\"_ _0\"></span>l 1,456% del cap<span class=\"_ _0\"></span>itale sociale, r<span class=\"_ _0\"></span>idottesi di 50.175 rispett<span class=\"_ _0\"></span>o al 31 dicembre 2024, queste u<span class=\"_ _0\"></span>ltime util<span class=\"_ _0\"></span>izzate a fronte de<span class=\"_ _0\"></span>i piani di incentivazione in ess<span class=\"_ _0\"></span>ere.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-638": {
   "value": "In base al programma comunic<span class=\"_ _0\"></span>ato al mercato da <span class=\"_ _0\"></span>Industrie De No<span class=\"_ _0\"></span>ra S.p.A. in data 8 novembr<span class=\"_ _0\"></span>e 2023 e avv<span class=\"_ _0\"></span>iato in data 9 novembre 2023, la Societ<span class=\"_ _0\"></span>\u00e0 ha acquistato co<span class=\"_ _0\"></span>mplessive n. 3.000.<span class=\"_ _0\"></span>000 azioni propr<span class=\"_ _0\"></span>ie. Le residue azioni prop<span class=\"_ _0\"></span>rie in portafoglio al 31 dice<span class=\"_ _0\"></span>mbre 2025 risultano n<span class=\"_ _0\"></span>. 2.936.065, pari a<span class=\"_ _0\"></span>l 1,456% del cap<span class=\"_ _0\"></span>itale sociale, r<span class=\"_ _0\"></span>idottesi di 50.175 rispett<span class=\"_ _0\"></span>o al 31 dicembre 2024, queste u<span class=\"_ _0\"></span>ltime util<span class=\"_ _0\"></span>izzate a fronte de<span class=\"_ _0\"></span>i piani di incentivazione in ess<span class=\"_ _0\"></span>ere.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "Patrimonio netto di terz<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span> La tabella che segue riport<span class=\"_ _0\"></span>a il dettaglio del patrimo<span class=\"_ _0\"></span>nio netto di <span class=\"_ _0\"></span>terzi al 31 dicembre 2025 e 20<span class=\"_ _0\"></span>24:<span class=\"_ _1c4\"> </span> La <span class=\"_ _13\"></span>voce <span class=\"_ _13\"></span>Capita<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ciale <span class=\"_ _13\"> </span>e <span class=\"_ _13\"> </span>ris<span class=\"_ _0\"></span>erve <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _17\"> </span>include <span class=\"_ _13\"></span>tra <span class=\"_ _13\"></span>gli <span class=\"_ _17\"> </span>altri <span class=\"_ _12\"></span>anche<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>Euro <span class=\"_ _13\"></span>3<span class=\"_ _0\"></span>.408 <span class=\"_ _13\"> </span>migliaia <span class=\"_ _17\"> </span>di <span class=\"_ _12\"></span>ve<span class=\"_ _0\"></span>rsamenti<span class=\"_ _1c4\"> </span> effettuati <span class=\"_ _3\"></span>nel <span class=\"_ _3\"></span>corso <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>ell\u2019esercizi<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>favore <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>N<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>It<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ly <span class=\"_ _3\"></span>Hydrogen <span class=\"_ _3\"></span>Technologies <span class=\"_ _3\"></span>S.r.l. <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>del<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>socio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>minoranza<span class=\"_ _1c4\"> </span> Snam S.p.A. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "31. Fondi per rischi e oneri<span class=\"_ _0\"></span> La tabella che segue riport<span class=\"_ _0\"></span>a la composizione<span class=\"_ _0\"></span> dei fondi per risc<span class=\"_ _0\"></span>hi e oneri per gl<span class=\"_ _0\"></span>i esercizi chiusi al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. <table class=\"s w3fc h277\" id=\"_e67222a2-f61e-429d-a151-0fec39c4035e\"><tr><td></td><td class=\"t m0 x381 h7 y1e65 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span><span class=\"ff2 fs4\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1e66 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e66 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1e67 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3 sc0\">(in Euro migliaia)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e68 ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e69 ff1 fs6 fc2 sc0 ls0 ws0\">Fondo rischi per garanzie co<span class=\"_ _0\"></span>ntrattuali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e69 ff1 fs6 fc2 sc2 ls0 ws0\">812<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e69 ff1 fs6 fc2 sc0 ls0 ws0\">796<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e6a ff1 fs6 fc2 sc0 ls0 ws0\">Fondo per rischi dive<span class=\"_ _0\"></span>rsi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e6a ff1 fs6 fc2 sc2 ls0 ws0\">1.632<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e6a ff1 fs6 fc2 sc0 ls0 ws0\">1.950<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e6b ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e6b ff1 fs6 fc2 sc2 ls0 ws0\">2.444<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e6b ff1 fs6 fc8 sc4 ls0 ws0\">2.746<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e6c ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e6d ff1 fs6 fc2 sc0 ls0 ws0\">Fondo rischi per garanzie co<span class=\"_ _0\"></span>ntrattuali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e6d ff1 fs6 fc2 sc2 ls0 ws0\">15.132<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e6d ff1 fs6 fc2 sc0 ls0 ws0\">13.036<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e6e ff1 fs6 fc2 sc0 ls0 ws0\">Fondo per rischi dive<span class=\"_ _0\"></span>rsi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1e6e ff1 fs6 fc2 sc2 ls0 ws0\">6.778<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e6e ff1 fs6 fc2 sc0 ls0 ws0\">4.095<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e6f ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e6f ff1 fs6 fc2 sc2 ls0 ws0\">21.910<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e6f ff1 fs6 fc8 sc0 ls0 ws0\">17.131<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e70 ff1 fs6 fc2 sc2 ls0 ws0\">Totale fondi per<span class=\"_ _0\"></span> rischi e oneri<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e70 ff1 fs6 fc2 sc2 ls0 ws0\">24.354<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1e70 ff1 fs6 fc8 sc4 ls0 ws0\">19.877<span class=\"_ _1c4\"> </span></td></tr></table>I <span class=\"_ _0\"></span>fondi <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>rischi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>oneri <span class=\"_ _11\"></span>includono <span class=\"_ _11\"></span>principalmente: <span class=\"_ _0\"></span>(i) <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>fondo <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>per <span class=\"_ _11\"></span>garanzie <span class=\"_ _0\"></span>contrattu<span class=\"_ _0\"></span>ali, <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>quale <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>appresenta una <span class=\"_ _11\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>costi <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>fronte <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>garanzie <span class=\"_ _12\"></span>previste <span class=\"_ _11\"></span>contr<span class=\"_ _0\"></span>attualm<span class=\"_ _0\"></span>ente <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>relazione <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _11\"></span>fo<span class=\"_ _0\"></span>rnitura <span class=\"_ _12\"></span>degli <span class=\"_ _11\"></span>im<span class=\"_ _0\"></span>pianti; <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>(i<span class=\"_ _0\"></span>i) <span class=\"_ _12\"></span>il fondo rischi diversi, <span class=\"_ _0\"></span>il quale include acc<span class=\"_ _0\"></span>antonamenti a fronte di <span class=\"_ _0\"></span>rischi ambientali e ris<span class=\"_ _0\"></span>chi di natura fisca<span class=\"_ _0\"></span>le. Il fondo rischi per garanzie contrattuali ha un v<span class=\"_ _0\"></span>alore che si attesta ad Euro 15.944 migliaia per l\u2019anno 2025 (Eur<span class=\"_ _0\"></span>o 13.832 migliaia al 31 dicembre 202<span class=\"_ _3\"></span>4). Mentre il fondo per rischi diversi, al 3<span class=\"_ _3\"></span>1 dicembre 2025, si attesta a Euro <span class=\"_ _3\"></span>8.410 migliaia, in incremento <span class=\"_ _0\"></span>rispetto <span class=\"_ _0\"></span>agli<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Euro <span class=\"_ _0\"></span>6.<span class=\"_ _0\"></span>045 <span class=\"_ _0\"></span>migliaia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>icembre <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>principalme<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>seguit<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>accantonamenti <span class=\"_ _11\"></span>a front<span class=\"_ _0\"></span>e di rischi di natura f<span class=\"_ _0\"></span>iscale.  La movimentazione per <span class=\"_ _0\"></span>l'esercizio chiuso al 31 di<span class=\"_ _0\"></span>cembre 2025 \u00e8<span class=\"_ _0\"></span> stata la seguente:<span class=\"_ _0\"></span> <table class=\"s w472 h278\" id=\"_0bc4be0b-8630-439f-bb84-226bb3297735\"><tr><td></td><td></td><td class=\"t m0 x24e hb y1e71 ff1 fs6 fc1d sc0 ls0 ws0\">Fondo rischi per </td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x226 hb y1e72 ff1 fs6 fc1d sc0 ls0 ws0\">garanzie </td><td class=\"t m0 x32a hb y1e72 ff1 fs6 fc1d sc0 ls0 ws0\">Fondo rischi diver<span class=\"_ _0\"></span>si<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x22c h7 y1e73 ff1 fs6 fc1d sc0 ls0 ws0\">contrattuali<span class=\"ff2 fs4 fc2\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x381 hb y1e74 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3 sc0\">(in Euro migliaia)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e75 ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 Dicembr<span class=\"_ _0\"></span>e 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e75 ff1 fs6 fc8 sc4 ls0 ws0\">13.832<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e75 ff1 fs6 fc8 sc4 ls0 ws0\">6.045<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e76 ff1 fs6 fc2 sc0 ls0 ws0\">Accantonamenti del peri<span class=\"_ _0\"></span>odo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e76 ff1 fs6 fc2 sc0 ls0 ws0\">11.277<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e76 ff1 fs6 fc2 sc0 ls0 ws0\">3.548<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e77 ff1 fs6 fc2 sc0 ls0 ws0\">Utilizzi e<span class=\"_ _0\"></span> rilasci del periodo<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e77 ff1 fs6 fc8 sc0 ls0 ws0\">(7.837)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e77 ff1 fs6 fc8 sc0 ls0 ws0\">(959)<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e78 ff1 fs6 fc2 sc0 ls0 ws0\">Differenze di conver<span class=\"_ _0\"></span>sione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a7 hb y1e78 ff1 fs6 fc8 sc0 ls0 ws0\">(1.328)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1e78 ff1 fs6 fc8 sc0 ls0 ws0\">(224)<span class=\"_ _1c4\"> </span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e79 ff1 fs6 fc2 sc2 ls0 ws0\">Saldo al 31 Dicembr<span class=\"_ _0\"></span>e 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1e79 ff1 fs6 fc2 sc2 ls0 ws0\">15.944<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1e79 ff1 fs6 fc2 sc2 ls0 ws0\">8.410</td><td></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Debiti verso banche <span class=\"_ _0\"></span> Nella tabella che seg<span class=\"_ _0\"></span>ue, \u00e8 riportato il dettagl<span class=\"_ _0\"></span>io dei debiti verso <span class=\"_ _0\"></span>banche e scoperti in co<span class=\"_ _0\"></span>nto corrente: <table class=\"s w473 h27a\" id=\"_9b68ddc6-6e6a-4eea-b773-574589805016\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1e88 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _176\"> </span><span class=\"fc1d\">Al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td></td><td class=\"t m0 x41a hb y1e88 ff1 fs6 fc1d sc0 ls0 ws0\">Al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td></tr><tr><td></td><td class=\"t m0 x55c hb y1e89 ff1 fs6 fc1d sc0 ls0 ws0\">Non </td><td class=\"c n x258 y1e8a w474 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">Corrente</div></td><td class=\"c n x55d y1e8a w475 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"t m0 x382 hb y1e89 ff1 fs6 fc1d sc0 ls0 ws0\">Non </td><td class=\"c n x475 y1e8a w476 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">Corrente</div></td><td class=\"c n x55e y1e8a w475 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x3bf h7 y1e8b ff1 fs6 fc1d sc0 ls0 ws0\">corrente<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x4b1 h7 y1e8b ff1 fs6 fc1d sc0 ls0 ws0\">corrente<span class=\"ff2 fs4 fc2\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c h1a y1e8c ff3 fs6 fc22 sca ls0 ws0\"> <span class=\"_ _177\"> </span><span class=\"fc2 sc0\">(in Euro migliaia)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e8d ff1 fs6 fc2 sc0 ls0 ws0\">Finanziamento Pool (IDN)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1e8d ff1 fs6 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x552 hb y1e8d ff1 fs6 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1e8d ff1 fs6 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 hb y1e8d ff1 fs6 fc2 sc0 ls0 ws0\">79.843<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1e8d ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e hb y1e8d ff1 fs6 fc2 sc0 ls0 ws0\">79.843<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e8e ff1 fs6 fc2 sc0 ls0 ws0\">Finanziamento Pool (De Nora Holdin<span class=\"_ _0\"></span>gs US Inc)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1e8e ff1 fs6 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x552 hb y1e8e ff1 fs6 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1e8e ff1 fs6 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 hb y1e8e ff1 fs6 fc2 sc0 ls0 ws0\">38.434<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1e8e ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x22e hb y1e8e ff1 fs6 fc2 sc0 ls0 ws0\">38.434<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e8f ff1 fs6 fc2 sc0 ls0 ws0\">Sumitomo Mitsui Banking Co. - Hibi<span class=\"_ _0\"></span>ya Branch (De </td><td class=\"c n x560 y1e90 w445 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">3.881</div></td><td class=\"c n x561 y1e90 w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">14.174</div></td><td class=\"c n x562 y1e90 w340 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">18.055<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x563 y1e90 w30d h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">5.051</div></td><td class=\"c n x564 y1e90 w356 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">14.775</div></td><td class=\"c n x565 y1e90 w33e h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">19.826<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1e91 ff1 fs6 fc2 sc0 ls0 ws0\">Nora Permelec Ltd)<span class=\"ff2 fs4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e92 ff1 fs6 fc2 sc0 ls0 ws0\">Scoperti di conto corrente<span class=\"_ _0\"></span> e ratei passivi finanziari<span class=\"_ _1c4\"> </span></td><td class=\"c n x566 y1e93 w332 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x567 y1e93 w477 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">1<span class=\"_ _0\"></span>05<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x568 y1e93 w478 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc2 ls0 ws0\">105<span class=\"_ _1c4\"> </span></div></td><td></td><td class=\"c n x569 y1e93 w334 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x56a y1e93 w479 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">178<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x56b y1e93 w3ca h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">178<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c hb y1e94 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x551 hb y1e94 ff1 fs6 fc8 sc4 ls0 ws0\">3.881<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56c hb y1e94 ff1 fs6 fc8 sc4 ls0 ws0\">14.279<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56d hb y1e94 ff1 fs6 fc8 sc4 ls0 ws0\">18.160<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x232 hb y1e94 ff1 fs6 fc8 sc4 ls0 ws0\">123.328<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56e hb y1e94 ff1 fs6 fc8 sc4 ls0 ws0\">14.953<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x231 hb y1e94 ff1 fs6 fc8 sc4 ls0 ws0\">138.281<span class=\"_ _1c4\"> </span></td></tr></table>Al <span class=\"_ _13\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025 <span class=\"_ _13\"></span>e <span class=\"_ _13\"> </span>2024 <span class=\"_ _13\"> </span>i<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>fair <span class=\"_ _13\"></span>value <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>debiti <span class=\"_ _13\"></span>verso <span class=\"_ _13\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>approssima <span class=\"_ _13\"> </span>il <span class=\"_ _13\"></span>relat<span class=\"_ _0\"></span>ivo <span class=\"_ _13\"></span>valore <span class=\"_ _13\"> </span>di <span class=\"_ _13\"> </span>iscriz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>costo ammortizzato. Finanziamento Pool (ID<span class=\"_ _0\"></span>N) - Finanziamento Pool (<span class=\"_ _0\"></span>De Nora Holdin<span class=\"_ _0\"></span>gs US Inc) Sia Industrie De <span class=\"_ _3\"></span>Nora S.p.A che De Nora <span class=\"_ _3\"></span>Hold<span class=\"_ _0\"></span>ings US Inc <span class=\"_ _3\"></span>hanno proceduto nel corso dell\u2019esercizio al <span class=\"_ _3\"></span>rimborso volontario<span class=\"_ _0\"></span> anticipato <span class=\"_ _16\"> </span>del <span class=\"_ _16\"> </span>contratto <span class=\"_ _16\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _16\"> </span>finanziamento <span class=\"_ _1f\"> </span>in <span class=\"_ _15\"> </span>ess<span class=\"_ _0\"></span>ere <span class=\"_ _15\"> </span>d<span class=\"_ _0\"></span>enomin<span class=\"_ _0\"></span>ato <span class=\"_ _15\"> </span>\u201cS<span class=\"_ _0\"></span>enior <span class=\"_ _16\"> </span>Facilitie<span class=\"_ _0\"></span>s <span class=\"_ _16\"> </span>Agreement\u201d <span class=\"_ _16\"> </span>(E<span class=\"_ _0\"></span>uro <span class=\"_ _15\"> </span>80 <span class=\"_ _1f\"> </span>milioni relativamente a Industr<span class=\"_ _0\"></span>ie De Nora S.p.A., US<span class=\"_ _0\"></span>D 40 milioni rel<span class=\"_ _0\"></span>ativamente a De Nora Hold<span class=\"_ _0\"></span>ings US Inc)<span class=\"_ _0\"></span>. Industrie <span class=\"_ _13\"> </span>De <span class=\"_ _13\"></span>No<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>S<span class=\"_ _0\"></span>.p.A., <span class=\"_ _13\"> </span>in<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>data <span class=\"_ _13\"> </span>24 <span class=\"_ _13\"> </span>novembr<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>2025<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>ha <span class=\"_ _13\"></span>conseg<span class=\"_ _0\"></span>uentemente <span class=\"_ _13\"></span>sottoscritto <span class=\"_ _17\"> </span>una <span class=\"_ _13\"></span>nuova <span class=\"_ _13\"> </span>linea <span class=\"_ _13\"> </span>di<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>credito<span class=\"_ _0\"></span> revolving denominata Rev<span class=\"_ _0\"></span>olving Credit<span class=\"_ _0\"></span> Facility (\u201cla <span class=\"_ _0\"></span>linea di credi<span class=\"_ _0\"></span>to\u201d) da Euro <span class=\"_ _0\"></span>100 milioni. La nuo<span class=\"_ _0\"></span>va linea di credito<span class=\"_ _0\"></span>, della durata <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>cinque <span class=\"_ _3\"></span>anni, <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tata <span class=\"_ _3\"></span>concessa <span class=\"_ _3\"></span>da <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>pool <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>cinque <span class=\"_ _3\"></span>primari <span class=\"_ _3\"></span>gruppi <span class=\"_ _3\"></span>bancari, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>particolare: <span class=\"_ _3\"></span>Unicredit <span class=\"_ _3\"></span>Spa <span class=\"_ _3\"></span>in <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ualit\u00e0<span class=\"_ _0\"></span> di <span class=\"_ _3\"></span>Global <span class=\"_ _3\"></span>Coordinator, <span class=\"_ _3\"></span>Banca <span class=\"_ _3\"></span>Nazionale del <span class=\"_ _3\"></span>Lavoro <span class=\"_ _3\"></span>S.p.A., <span class=\"_ _3\"></span>Cr\u00e9dit <span class=\"_ _3\"></span>Agricole <span class=\"_ _3\"></span>Corporate an<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>Investment Bank, <span class=\"_ _3\"></span>Cr\u00e9dit <span class=\"_ _3\"></span>Agricole Italia S.p.A., Intesa Sanpaol<span class=\"_ _0\"></span>o S.p.A. e Me<span class=\"_ _0\"></span>diobanca \u2013 Banca di Cr<span class=\"_ _0\"></span>edito Finanziario S.<span class=\"_ _0\"></span>p.A.  Il <span class=\"_ _11\"></span>controvalore <span class=\"_ _11\"></span>complessivo <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>pari <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>Euro <span class=\"_ _11\"></span>100 <span class=\"_ _11\"></span>milioni, <span class=\"_ _12\"></span>con <span class=\"_ _11\"></span>uno <span class=\"_ _11\"></span>spread <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>65 <span class=\"_ _11\"></span>bps <span class=\"_ _12\"></span>sopra <span class=\"_ _11\"></span>l\u2019Euribor <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>una <span class=\"_ _12\"></span>commissione <span class=\"_ _11\"></span>di mancato <span class=\"_ _13\"></span>utilizzo <span class=\"_ _12\"></span>pari <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>35% <span class=\"_ _13\"></span>dello <span class=\"_ _12\"></span>spr<span class=\"_ _0\"></span>ead. <span class=\"_ _13\"></span>La <span class=\"_ _12\"></span>linea <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>credito <span class=\"_ _13\"> </span>include <span class=\"_ _13\"></span>inoltre <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>\u2019opzione <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>definire <span class=\"_ _13\"></span>alcuni <span class=\"_ _13\"></span>ESG <span class=\"_ _13\"></span>KPI <span class=\"_ _12\"></span>che<span class=\"_ _1c4\"> </span>potranno <span class=\"_ _11\"></span>essere <span class=\"_ _11\"></span>incorporati <span class=\"_ _11\"></span>nel<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>finanziamento <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ei <span class=\"_ _11\"></span>prossimi <span class=\"_ _11\"></span>mesi <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>definiti <span class=\"_ _11\"></span>col <span class=\"_ _11\"></span>suppor<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>Sustainabilit<span class=\"_ _0\"></span>y Coordinator, Cr\u00e8dit A<span class=\"_ _0\"></span>gricole CIB.  Il <span class=\"_ _12\"></span>\u201cleverage <span class=\"_ _12\"></span>ratio<span class=\"_ _0\"></span>\u201d, <span class=\"_ _12\"></span>dato <span class=\"_ _12\"></span>dal <span class=\"_ _12\"></span>rap<span class=\"_ _0\"></span>porto <span class=\"_ _12\"></span>fra <span class=\"_ _12\"></span>Inde<span class=\"_ _0\"></span>bitamento <span class=\"_ _12\"></span>cons<span class=\"_ _0\"></span>olidato <span class=\"_ _12\"></span>netto <span class=\"_ _12\"></span>ed <span class=\"_ _13\"></span>EBITDA <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span>solidato <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>l\u2019unico <span class=\"_ _13\"></span>covenant finanziario <span class=\"_ _12\"></span>previsto <span class=\"_ _11\"></span>dal <span class=\"_ _12\"></span>nuovo <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontratto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>finanz<span class=\"_ _0\"></span>iamento, <span class=\"_ _11\"></span>il <span class=\"_ _12\"></span>cui <span class=\"_ _12\"></span>valore <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>deve <span class=\"_ _11\"></span>supe<span class=\"_ _0\"></span>rare <span class=\"_ _12\"></span>3,5, <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>tutta <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>dur<span class=\"_ _0\"></span>ata <span class=\"_ _11\"></span>del contratto. Al 31 dicembre 2025 <span class=\"_ _0\"></span>il parametro in o<span class=\"_ _0\"></span>ggetto risulta a<span class=\"_ _0\"></span>mpiamente rispettat<span class=\"_ _0\"></span>o. Il mancato rispetto del co<span class=\"_ _0\"></span>venant finanziario <span class=\"_ _1f\"> </span>si <span class=\"_ _1f\"> </span>identifica <span class=\"_ _16\"> </span>com<span class=\"_ _0\"></span>e <span class=\"_ _16\"> </span>un <span class=\"_ _1f\"> </span>evento<span class=\"_ _0\"></span> <span class=\"_ _16\"> </span>di <span class=\"_ _1f\"> </span>default <span class=\"_ _1f\"> </span>o <span class=\"_ _16\"> </span>i<span class=\"_ _0\"></span>nadempimento. <span class=\"_ _1f\"> </span>Nello <span class=\"_ _16\"> </span>sp<span class=\"_ _0\"></span>ecifico, <span class=\"_ _1f\"> </span>un <span class=\"_ _1f\"> </span>evento <span class=\"_ _1f\"> </span>di <span class=\"_ _16\"> </span>default <span class=\"_ _1f\"> </span>o inadempimento <span class=\"_ _15\"> </span>avr<span class=\"_ _0\"></span>ebbe <span class=\"_ _16\"> </span>come <span class=\"_ _15\"> </span>co<span class=\"_ _0\"></span>nseguenza <span class=\"_ _16\"> </span>la <span class=\"_ _15\"> </span>p<span class=\"_ _0\"></span>ossibilit\u00e0, <span class=\"_ _16\"> </span>a <span class=\"_ _16\"> </span>discrezione <span class=\"_ _16\"> </span>delle<span class=\"_ _0\"></span> <span class=\"_ _15\"> </span>banche, <span class=\"_ _16\"> </span>di <span class=\"_ _16\"> </span>richiedere <span class=\"_ _16\"> </span>il <span class=\"_ _16\"> </span>rimborso immediato dei fondi, a meno che la situazione non venga sanata, ai sensi e in conformit\u00e0 ai termini e condizioni di cui al contratto <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>finanziament<span class=\"_ _0\"></span>o, <span class=\"_ _3\"></span>entro 20 <span class=\"_ _3\"></span>giorni <span class=\"_ _3\"></span>lavorativi <span class=\"_ _3\"></span>dall<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>presentazione della <span class=\"_ _3\"></span>certificazione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ale <span class=\"_ _3\"></span>covenant fin<span class=\"_ _3\"></span>anz<span class=\"_ _0\"></span>iario. Al 31 dicembre 2025 non r<span class=\"_ _0\"></span>isultano utilizz<span class=\"_ _0\"></span>i da parte di Industr<span class=\"_ _0\"></span>ie De Nora S.p.A. de<span class=\"_ _0\"></span>lla suddetta li<span class=\"_ _0\"></span>nea di credito. Finanziamento Sumitom<span class=\"_ _0\"></span>o Mitsu<span class=\"_ _0\"></span>i Banking Co. - De Nora Perme<span class=\"_ _0\"></span>lec Ltd La controllata De N<span class=\"_ _3\"></span>ora Permelec Ltd ha a di<span class=\"_ _3\"></span>sposizione alcune linee di finanziamento, concesse da diversi <span class=\"_ _3\"></span>istituti bancari. Al <span class=\"_ _13\"> </span><span class=\"fc2\">31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _13\"></span></span>2025 <span class=\"_ _17\"> </span>risultano <span class=\"_ _13\"> </span>utilizzate <span class=\"_ _17\"> </span>linee <span class=\"_ _13\"></span>concess<span class=\"_ _0\"></span>e <span class=\"_ _13\"> </span>dalla <span class=\"_ _17\"> </span>Sumitomo <span class=\"_ _13\"> </span>M<span class=\"_ _0\"></span>itsui <span class=\"_ _13\"></span>Banking <span class=\"_ _17\"> </span>Co. <span class=\"_ _13\"></span>per <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>plessivi <span class=\"_ _17\"> </span>JPY <span class=\"_ _13\"></span>3,3 miliardi circa (Euro 18.<span class=\"_ _0\"></span>055 migliaia).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "<div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs449\">33. Debiti commerciali </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs44a\">La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio dei d<span class=\"_ _0\"></span>ebiti commerciali al 31 d<span class=\"_ _0\"></span>icembre  2025 e<span class=\"_ _0\"></span> 2024: </div><div class=\"gs44b\"><table class=\"s w461 h27b\" id=\"_704500b7-d1b3-4c09-bcf7-8280d76bf008\"><tr><td></td><td class=\"t m0 x381 hb y1e95 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1e96 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1e96 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1e97 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3 sc0\">(in Euro migliaia)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e98 ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e99 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e99 ff1 fs6 fc2 sc2 ls0 ws0\">56<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e99 ff1 fs6 fc2 sc0 ls0 ws0\">2<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e9a ff1 fs6 fc2 sc2 ls0 ws0\">Totale debiti<span class=\"_ _0\"></span> commerciali non correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1e9a ff1 fs6 fc8 sc4 ls0 ws0\">56<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1e9a ff1 fs6 fc8 sc4 ls0 ws0\">2<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e9b ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1e9c ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1e9c ff1 fs6 fc2 sc2 ls0 ws0\">112.505<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e9c ff1 fs6 fc2 sc0 ls0 ws0\">116.210<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e9d ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1e9d ff1 fs6 fc2 sc2 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1e9d ff1 fs6 fc2 sc0 ls0 ws0\">589<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e9e ff1 fs6 fc2 sc2 ls0 ws0\">Totale debiti<span class=\"_ _0\"></span> commerciali correnti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1e9e ff1 fs6 fc8 sc4 ls0 ws0\">113.462<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e9e ff1 fs6 fc8 sc4 ls0 ws0\">116.799<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1e9f ff1 fs6 fc2 sc2 ls0 ws0\">Totale debiti<span class=\"_ _0\"></span> commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1e9f ff1 fs6 fc8 sc4 ls0 ws0\">113.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1e9f ff1 fs6 fc8 sc4 ls0 ws0\">116.801<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs44d\">I <span class=\"_ _12\"></span>debiti <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>merciali <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dice<span class=\"_ _0\"></span>mbre <span class=\"_ _12\"></span>2025 <span class=\"_ _12\"></span>si <span class=\"_ _13\"></span>attestano,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>tra <span class=\"_ _12\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _12\"></span>corrent<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _12\"></span>non <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>rrente, <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>com<span class=\"_ _0\"></span>plessivi <span class=\"_ _13\"></span>Euro </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a0\">113.518 migliaia, in decreme<span class=\"_ _0\"></span>nto rispetto agli Eur<span class=\"_ _0\"></span>o 116.801 m<span class=\"_ _0\"></span>igliaia al 31 dicembre 20<span class=\"_ _0\"></span>24. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs44e\">La <span class=\"_ _3\"></span>voce compren<span class=\"_ _3\"></span>de, <span class=\"_ _3\"></span>principalmente, <span class=\"_ _3\"></span>debiti rel<span class=\"_ _3\"></span>ativi ad <span class=\"_ _3\"></span>acquisti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>beni <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>servizi, <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>scadenza <span class=\"_ _3\"></span>entro <span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>dodici <span class=\"_ _3\"></span>mesi. <span class=\"_ _3\"></span>Si<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ritiene </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs3a2\">che il valore contabile de<span class=\"_ _0\"></span>i debiti comm<span class=\"_ _0\"></span>erciali approssimi il loro <span class=\"ff3\">fair value<span class=\"_ _0\"></span></span>. </div><div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs450\">35. Altri debiti<span class=\"_ _1c4\"> </span><span class=\"fs0 fc0\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs451\">La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio deg<span class=\"_ _0\"></span>li altri debiti al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. </div><div class=\"gs3ca\"><table class=\"s w461 h27c\" id=\"_fcdb6d16-a6f4-429b-95f9-52b6fdb3a6c5\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea0 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1ea1 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ea1 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea2 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3\">(in Euro migl<span class=\"_ _0\"></span>iaia)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1ea3 ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea4 ff1 fs6 fc2 sc2 ls0 ws0\">2.077<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">2.009<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1ea5 ff1 fs6 fc2 sc2 ls0 ws0\">504<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">814<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea6 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1ea6 ff1 fs6 fc2 sc2 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1ea6 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea7 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea8 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ea9 ff1 fs6 fc2 sc2 ls0 ws0\">11.315<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">18.548<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eaa ff1 fs6 fc2 sc2 ls0 ws0\">14.284<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">52.184<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eab ff1 fs6 fc2 sc2 ls0 ws0\">19.761<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">17.813<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso istit<span class=\"_ _0\"></span>uti previdenziali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eac ff1 fs6 fc2 sc2 ls0 ws0\">3.212<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">2.821<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per ritenute<span class=\"_ _0\"></span> d'acconto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ead ff1 fs6 fc2 sc2 ls0 ws0\">3.883<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">1.476<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per IVA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eae ff1 fs6 fc2 sc2 ls0 ws0\">3.332<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">1.419<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso l'<span class=\"_ _0\"></span>erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eaf ff1 fs6 fc2 sc2 ls0 ws0\">1.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">2.363<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb0 ff1 fs6 fc2 sc2 ls0 ws0\">14.674<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">8.720<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1eb1 ff1 fs6 fc2 sc2 ls0 ws0\">559<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">463<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb2 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb3 ff1 fs6 fc2 sc2 ls0 ws0\">Totale altri deb<span class=\"_ _0\"></span>iti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs452\">Gli <span class=\"_ _11\"></span>Altri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>estano, <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>quota <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>corrente, <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omplessivi <span class=\"_ _11\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _11\"></span>75.2<span class=\"_ _0\"></span>66 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs453\">migliaia, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>diminuzione <span class=\"_ _12\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>agli <span class=\"_ _12\"></span>Euro <span class=\"_ _11\"></span>108.<span class=\"_ _0\"></span>677 <span class=\"_ _12\"></span>migliaia <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _11\"></span>2024<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>inori </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs454\">anticipi incassati da client<span class=\"_ _0\"></span>i e societ\u00e0 correlate (<span class=\"_ _0\"></span>tk nucera).<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs455\">I debiti verso dipendenti s<span class=\"_ _0\"></span>i riferisc<span class=\"_ _0\"></span>ono alle quote maturate e <span class=\"_ _0\"></span>non ancora liqu<span class=\"_ _0\"></span>idate, quali ferie e <span class=\"_ _0\"></span>premi. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "35. Altri debiti<span class=\"_ _1c4\"> </span>La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio deg<span class=\"_ _0\"></span>li altri debiti al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. <table class=\"s w461 h27c\" id=\"_fcdb6d16-a6f4-429b-95f9-52b6fdb3a6c5\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea0 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1ea1 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ea1 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea2 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3\">(in Euro migl<span class=\"_ _0\"></span>iaia)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1ea3 ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea4 ff1 fs6 fc2 sc2 ls0 ws0\">2.077<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">2.009<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1ea5 ff1 fs6 fc2 sc2 ls0 ws0\">504<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">814<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea6 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1ea6 ff1 fs6 fc2 sc2 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1ea6 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea7 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea8 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ea9 ff1 fs6 fc2 sc2 ls0 ws0\">11.315<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">18.548<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eaa ff1 fs6 fc2 sc2 ls0 ws0\">14.284<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">52.184<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eab ff1 fs6 fc2 sc2 ls0 ws0\">19.761<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">17.813<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso istit<span class=\"_ _0\"></span>uti previdenziali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eac ff1 fs6 fc2 sc2 ls0 ws0\">3.212<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">2.821<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per ritenute<span class=\"_ _0\"></span> d'acconto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ead ff1 fs6 fc2 sc2 ls0 ws0\">3.883<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">1.476<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per IVA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eae ff1 fs6 fc2 sc2 ls0 ws0\">3.332<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">1.419<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso l'<span class=\"_ _0\"></span>erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eaf ff1 fs6 fc2 sc2 ls0 ws0\">1.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">2.363<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb0 ff1 fs6 fc2 sc2 ls0 ws0\">14.674<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">8.720<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1eb1 ff1 fs6 fc2 sc2 ls0 ws0\">559<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">463<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb2 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb3 ff1 fs6 fc2 sc2 ls0 ws0\">Totale altri deb<span class=\"_ _0\"></span>iti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td></tr></table>Gli <span class=\"_ _11\"></span>Altri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>estano, <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>quota <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>corrente, <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omplessivi <span class=\"_ _11\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _11\"></span>75.2<span class=\"_ _0\"></span>66 migliaia, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>diminuzione <span class=\"_ _12\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>agli <span class=\"_ _12\"></span>Euro <span class=\"_ _11\"></span>108.<span class=\"_ _0\"></span>677 <span class=\"_ _12\"></span>migliaia <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _11\"></span>2024<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>inori anticipi incassati da client<span class=\"_ _0\"></span>i e societ\u00e0 correlate (<span class=\"_ _0\"></span>tk nucera).<span class=\"_ _1c4\"> </span>I debiti verso dipendenti s<span class=\"_ _0\"></span>i riferisc<span class=\"_ _0\"></span>ono alle quote maturate e <span class=\"_ _0\"></span>non ancora liqu<span class=\"_ _0\"></span>idate, quali ferie e <span class=\"_ _0\"></span>premi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "35. Altri debiti<span class=\"_ _1c4\"> </span>La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio deg<span class=\"_ _0\"></span>li altri debiti al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. <table class=\"s w461 h27c\" id=\"_fcdb6d16-a6f4-429b-95f9-52b6fdb3a6c5\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea0 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1ea1 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ea1 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea2 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3\">(in Euro migl<span class=\"_ _0\"></span>iaia)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1ea3 ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea4 ff1 fs6 fc2 sc2 ls0 ws0\">2.077<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">2.009<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1ea5 ff1 fs6 fc2 sc2 ls0 ws0\">504<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">814<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea6 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1ea6 ff1 fs6 fc2 sc2 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1ea6 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea7 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea8 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ea9 ff1 fs6 fc2 sc2 ls0 ws0\">11.315<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">18.548<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eaa ff1 fs6 fc2 sc2 ls0 ws0\">14.284<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">52.184<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eab ff1 fs6 fc2 sc2 ls0 ws0\">19.761<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">17.813<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso istit<span class=\"_ _0\"></span>uti previdenziali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eac ff1 fs6 fc2 sc2 ls0 ws0\">3.212<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">2.821<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per ritenute<span class=\"_ _0\"></span> d'acconto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ead ff1 fs6 fc2 sc2 ls0 ws0\">3.883<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">1.476<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per IVA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eae ff1 fs6 fc2 sc2 ls0 ws0\">3.332<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">1.419<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso l'<span class=\"_ _0\"></span>erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eaf ff1 fs6 fc2 sc2 ls0 ws0\">1.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">2.363<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb0 ff1 fs6 fc2 sc2 ls0 ws0\">14.674<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">8.720<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1eb1 ff1 fs6 fc2 sc2 ls0 ws0\">559<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">463<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb2 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb3 ff1 fs6 fc2 sc2 ls0 ws0\">Totale altri deb<span class=\"_ _0\"></span>iti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td></tr></table>Gli <span class=\"_ _11\"></span>Altri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>estano, <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>quota <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>corrente, <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omplessivi <span class=\"_ _11\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _11\"></span>75.2<span class=\"_ _0\"></span>66 migliaia, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>diminuzione <span class=\"_ _12\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>agli <span class=\"_ _12\"></span>Euro <span class=\"_ _11\"></span>108.<span class=\"_ _0\"></span>677 <span class=\"_ _12\"></span>migliaia <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _11\"></span>2024<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>inori anticipi incassati da client<span class=\"_ _0\"></span>i e societ\u00e0 correlate (<span class=\"_ _0\"></span>tk nucera).<span class=\"_ _1c4\"> </span>I debiti verso dipendenti s<span class=\"_ _0\"></span>i riferisc<span class=\"_ _0\"></span>ono alle quote maturate e <span class=\"_ _0\"></span>non ancora liqu<span class=\"_ _0\"></span>idate, quali ferie e <span class=\"_ _0\"></span>premi.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-639": {
   "value": "35. Altri debiti<span class=\"_ _1c4\"> </span>La tabella che segue riport<span class=\"_ _0\"></span>a il prospet<span class=\"_ _0\"></span>to di dettaglio deg<span class=\"_ _0\"></span>li altri debiti al 31 dicem<span class=\"_ _0\"></span>bre 2025 e 2024. <table class=\"s w461 h27c\" id=\"_fcdb6d16-a6f4-429b-95f9-52b6fdb3a6c5\"><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea0 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _166\"> </span><span class=\"fc1d\">Al 31 Dice<span class=\"_ _0\"></span>mbre</span></td></tr><tr><td></td><td class=\"t m0 x261 hb y1ea1 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ea1 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td class=\"t m0 x261 hb y1ea2 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _175\"> </span><span class=\"ff3\">(in Euro migl<span class=\"_ _0\"></span>iaia)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1ea3 ff1 fs6 fc1d sc0 ls0 ws0\">Non corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea4 ff1 fs6 fc2 sc2 ls0 ws0\">2.077<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ea4 ff1 fs6 fc2 sc0 ls0 ws0\">2.009<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1ea5 ff1 fs6 fc2 sc2 ls0 ws0\">504<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1ea5 ff1 fs6 fc2 sc0 ls0 ws0\">814<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea6 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x298 hb y1ea6 ff1 fs6 fc2 sc2 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23e hb y1ea6 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea7 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ea7 ff1 fs6 fc8 sc4 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ea8 ff1 fs6 fc1d sc0 ls0 ws0\">Corrente<span class=\"_ _1c4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da cli<span class=\"_ _0\"></span>enti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1ea9 ff1 fs6 fc2 sc2 ls0 ws0\">11.315<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1ea9 ff1 fs6 fc2 sc0 ls0 ws0\">18.548<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">Anticipi da societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eaa ff1 fs6 fc2 sc2 ls0 ws0\">14.284<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eaa ff1 fs6 fc2 sc0 ls0 ws0\">52.184<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eab ff1 fs6 fc2 sc2 ls0 ws0\">19.761<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x264 hb y1eab ff1 fs6 fc2 sc0 ls0 ws0\">17.813<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso istit<span class=\"_ _0\"></span>uti previdenziali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eac ff1 fs6 fc2 sc2 ls0 ws0\">3.212<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eac ff1 fs6 fc2 sc0 ls0 ws0\">2.821<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per ritenute<span class=\"_ _0\"></span> d'acconto<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ead ff1 fs6 fc2 sc2 ls0 ws0\">3.883<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1ead ff1 fs6 fc2 sc0 ls0 ws0\">1.476<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per IVA<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eae ff1 fs6 fc2 sc2 ls0 ws0\">3.332<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eae ff1 fs6 fc2 sc0 ls0 ws0\">1.419<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso l'<span class=\"_ _0\"></span>erario<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1eaf ff1 fs6 fc2 sc2 ls0 ws0\">1.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eaf ff1 fs6 fc2 sc0 ls0 ws0\">2.363<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso terzi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb0 ff1 fs6 fc2 sc2 ls0 ws0\">14.674<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1eb0 ff1 fs6 fc2 sc0 ls0 ws0\">8.720<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti verso societ\u00e0 cor<span class=\"_ _0\"></span>relate<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1eb1 ff1 fs6 fc2 sc2 ls0 ws0\">559<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1eb1 ff1 fs6 fc2 sc0 ls0 ws0\">463<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb2 ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb2 ff1 fs6 fc8 sc4 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb3 ff1 fs6 fc2 sc2 ls0 ws0\">Totale altri deb<span class=\"_ _0\"></span>iti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb3 ff1 fs6 fc8 sc4 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td></tr></table>Gli <span class=\"_ _11\"></span>Altri <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>biti <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _11\"></span>dicembre <span class=\"_ _11\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>estano, <span class=\"_ _11\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>quota <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>qu<span class=\"_ _0\"></span>ota <span class=\"_ _11\"></span>non <span class=\"_ _12\"></span>corrente, <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omplessivi <span class=\"_ _11\"></span>Eu<span class=\"_ _0\"></span>ro <span class=\"_ _11\"></span>75.2<span class=\"_ _0\"></span>66 migliaia, <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>diminuzione <span class=\"_ _12\"></span>rispett<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>agli <span class=\"_ _12\"></span>Euro <span class=\"_ _11\"></span>108.<span class=\"_ _0\"></span>677 <span class=\"_ _12\"></span>migliaia <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _11\"></span>2024<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _12\"></span>a <span class=\"_ _11\"></span>seguito <span class=\"_ _12\"></span>dei <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>inori anticipi incassati da client<span class=\"_ _0\"></span>i e societ\u00e0 correlate (<span class=\"_ _0\"></span>tk nucera).<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "<div class=\"t m0 hd ff1 fs8 fc1d sc0 ls0 ws0 gs457\">E. Informativa su<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> ri<span class=\"_ _0\"></span>schi finanziari </div><div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs458\">36. Informativa sui rischi<span class=\"_ _0\"></span> finanziari </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs459\">Nell\u2019ambito <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019impresa, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principali <span class=\"_ _11\"></span>rischi fin<span class=\"_ _0\"></span>anziari <span class=\"_ _0\"></span>identifi<span class=\"_ _0\"></span>cati, m<span class=\"_ _0\"></span>onitorati <span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r q<span class=\"_ _0\"></span>uanto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecificato,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs45a\">attivamente gestiti dal Gru<span class=\"_ _0\"></span>ppo, sono i seguenti:<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs45b\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischio di credito, derivante d<span class=\"_ _0\"></span>alla poss<span class=\"_ _0\"></span>ibilit\u00e0 di default di una co<span class=\"_ _0\"></span>ntroparte;  </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs45c\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischio di liquidit\u00e0, de<span class=\"_ _0\"></span>rivante dalla mancanza d<span class=\"_ _0\"></span>i risorse finanzi<span class=\"_ _0\"></span>arie per far fr<span class=\"_ _0\"></span>onte agli impegni fin<span class=\"_ _0\"></span>anziari; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs45d\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischio di mercato; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs45e\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischi climatici<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs45f\">Obiettivo del <span class=\"_ _0\"></span>Gruppo \u00e8 <span class=\"_ _11\"></span>il mantenimento <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una g<span class=\"_ _0\"></span>estione <span class=\"_ _0\"></span>bilanciata del<span class=\"_ _0\"></span>la pr<span class=\"_ _0\"></span>opria esp<span class=\"_ _0\"></span>osizione <span class=\"_ _0\"></span>finanziaria, <span class=\"_ _0\"></span>atta </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs460\">a <span class=\"_ _11\"></span>garantire <span class=\"_ _0\"></span>una <span class=\"_ _11\"></span>struttura <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>pass<span class=\"_ _0\"></span>ivo <span class=\"_ _11\"></span>in <span class=\"_ _0\"></span>equilibrio <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>composizione <span class=\"_ _11\"></span>dell\u2019attivo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>bilancio <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>grado <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>assicurare <span class=\"_ _11\"></span>la </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs461\">necessaria fless<span class=\"_ _0\"></span>ibilit\u00e0 <span class=\"_ _0\"></span>operativa <span class=\"_ _0\"></span>attraverso <span class=\"_ _0\"></span>l\u2019utilizzo d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>generata da<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>attivit\u00e0 ope<span class=\"_ _0\"></span>rative<span class=\"_ _0\"></span> correnti <span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>l ricors<span class=\"_ _0\"></span>o a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs462\">finanziamenti banca<span class=\"_ _0\"></span>ri. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs463\">Il Gruppo attribuisce gr<span class=\"_ _0\"></span>ande importanz<span class=\"_ _0\"></span>a al presidio de<span class=\"_ _0\"></span>i rischi e <span class=\"_ _0\"></span>ai sistemi di contro<span class=\"_ _0\"></span>llo, quali con<span class=\"_ _0\"></span>dizioni per gar<span class=\"_ _0\"></span>antire una </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs464\">gestione efficiente <span class=\"_ _3\"></span>dei ri<span class=\"_ _3\"></span>schi assunti. Coerentemente con <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>obiettivo<span class=\"_ _0\"></span>, il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>ha adottato un <span class=\"_ _3\"></span>sistema di <span class=\"_ _3\"></span>gestione del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs465\">rischio <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>strateg<span class=\"_ _0\"></span>ie, <span class=\"_ _0\"></span>policies <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>procedure <span class=\"_ _11\"></span>formalizzate <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>rantisca <span class=\"_ _11\"></span>l\u2019individuazione,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misu<span class=\"_ _0\"></span>razione <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>controllo <span class=\"_ _11\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs466\">livello centrale per l\u2019inter<span class=\"_ _0\"></span>o Gruppo del gr<span class=\"_ _0\"></span>ado di esposizione a<span class=\"_ _0\"></span>i singoli risch<span class=\"_ _0\"></span>i. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs467\">Le politiche di gestione dei r<span class=\"_ _0\"></span>ischi finanziar<span class=\"_ _0\"></span>i del Gruppo hanno lo <span class=\"_ _0\"></span>scopo di: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs468\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">identificare ed analizz<span class=\"_ _0\"></span>are i rischi ai quali il Gruppo \u00e8 e<span class=\"_ _0\"></span>sposto; </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs469\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">definire l\u2019architettura organizzativ<span class=\"_ _0\"></span>a, con <span class=\"_ _3\"></span>individuazi<span class=\"_ _0\"></span>one delle unit\u00e0 organizzative coinvolte, relative responsabilit\u00e0 e </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46a\">sistema di deleghe;<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs46b\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">individuare i principi di r<span class=\"_ _0\"></span>isk management s<span class=\"_ _0\"></span>u cui si fonda la gesti<span class=\"_ _0\"></span>one operativa dei rischi;<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs46c\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">individuare le tipol<span class=\"_ _0\"></span>ogie di operazion<span class=\"_ _0\"></span>i ammesse per la copertur<span class=\"_ _0\"></span>a dell\u2019esposizione.<span class=\"_ _0\"></span> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46d\">La seguente nota fornis<span class=\"_ _0\"></span>ce indicazioni qua<span class=\"_ _0\"></span>litative e quantitative<span class=\"_ _0\"></span> di riferimento s<span class=\"_ _0\"></span>ull\u2019incidenza di t<span class=\"_ _0\"></span>ali rischi sul Gruppo.<span class=\"_ _0\"></span> </div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs46e\">Rischio di credito </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs46f\">Il <span class=\"_ _12\"></span>rischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>credito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _12\"></span>che <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>cliente <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>controparti <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>uno <span class=\"_ _12\"></span>strum<span class=\"_ _0\"></span>ento <span class=\"_ _12\"></span>fina<span class=\"_ _0\"></span>nziario <span class=\"_ _12\"></span>causi <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>perdita<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs470\">finanziaria <span class=\"_ _12\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>adempiendo <span class=\"_ _13\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>un\u2019obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>deriva <span class=\"_ _13\"></span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>mmerciali <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dagli <span class=\"_ _13\"></span>investiment<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs471\">finanziari del Grupp<span class=\"_ _0\"></span>o. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs472\">Il <span class=\"_ _20\"> </span>Gruppo <span class=\"_ _20\"> </span>frontegg<span class=\"_ _0\"></span>ia <span class=\"_ _20\"> </span>l\u2019esposizione <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>rischi<span class=\"_ _0\"></span>o <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>credito <span class=\"_ _24\"> </span>insito <span class=\"_ _20\"> </span>nella <span class=\"_ _20\"> </span>possibilit\u00e0 <span class=\"_ _20\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _20\"> </span>insolvenza <span class=\"_ _20\"> </span>(default) <span class=\"_ _20\"> </span>e<span class=\"_ _0\"></span>/o <span class=\"_ _20\"> </span>nel </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs473\">deterioramento <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>merito <span class=\"_ _17\"> </span>creditizio <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _13\"> </span>cl<span class=\"_ _0\"></span>ientela <span class=\"_ _17\"> </span>attraverso <span class=\"_ _17\"> </span>strumenti <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alutaz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>ogni <span class=\"_ _13\"> </span>sing<span class=\"_ _0\"></span>ola <span class=\"_ _17\"> </span>controparte </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs474\">mediante u<span class=\"_ _0\"></span>na struttu<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>organizzativa <span class=\"_ _0\"></span>dedicata<span class=\"_ _0\"></span>, dotata<span class=\"_ _0\"></span> degli <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>umenti adegua<span class=\"_ _0\"></span>ti a <span class=\"_ _0\"></span>eff<span class=\"_ _0\"></span>ettuare un<span class=\"_ _0\"></span> costante<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>onitoraggio, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs475\">a livello giornaliero, del compo<span class=\"_ _0\"></span>rtame<span class=\"_ _0\"></span>nto e del merito creditiz<span class=\"_ _0\"></span>io della cliente<span class=\"_ _0\"></span>la. </div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs476\">Crediti commerciali e a<span class=\"_ _0\"></span>ltri crediti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs477\">Il rischio di credito \u00e8 princ<span class=\"_ _0\"></span>ipalmente conness<span class=\"_ _0\"></span>o alla possibilit\u00e0 che i client<span class=\"_ _0\"></span>i non onorino i propri d<span class=\"_ _0\"></span>ebiti verso le societ\u00e0 del </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs478\">Gruppo alle scadenze pattu<span class=\"_ _0\"></span>ite.  </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs479\">Con la maggioranza dei clienti, il<span class=\"_ _0\"></span> Gruppo intrattiene rapporti co<span class=\"_ _0\"></span>mmerciali storici e le perdite su crediti nel tempo hanno </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47a\">avuto <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>genere <span class=\"_ _13\"></span>incidenze <span class=\"_ _13\"></span>molto <span class=\"_ _13\"></span>limitate <span class=\"_ _13\"></span>sul <span class=\"_ _12\"></span>fatturato<span class=\"_ _0\"></span>. <span class=\"_ _13\"></span>L\u2019attivit\u00e0 <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>monito<span class=\"_ _0\"></span>raggio <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>credito <span class=\"_ _12\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _13\"></span>i <span class=\"_ _12\"></span>client<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47b\">avviene <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>reportistica <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>prevede <span class=\"_ _11\"></span>un\u2019analisi <span class=\"_ _11\"></span>dell\u2019esposizione <span class=\"_ _11\"></span>sul<span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>caratte<span class=\"_ _0\"></span>ristiche <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>credito,<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47c\">considerando tra <span class=\"_ _3\"></span>l\u2019altro la <span class=\"_ _3\"></span>dislocazione geografica, il <span class=\"_ _3\"></span>canale di <span class=\"_ _3\"></span>appartenenza, l\u2019anzianit\u00e0 del <span class=\"_ _3\"></span>credito e <span class=\"_ _3\"></span>l\u2019esperienza storica </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47d\">sui pagamenti.<span class=\"_ _1c4\"> </span><span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs47f\">Il <span class=\"_ _11\"></span>Gruppo <span class=\"_ _12\"></span>accantona <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>fondo <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>perdite <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>riflette <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>ssibili <span class=\"_ _11\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>crediti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs480\">commerciali, <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mponenti <span class=\"_ _12\"></span>principali <span class=\"_ _11\"></span>sono <span class=\"_ _12\"></span>svalutazioni <span class=\"_ _12\"></span>specifiche <span class=\"_ _12\"></span>individuali <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>esposizioni <span class=\"_ _12\"></span>scadute <span class=\"_ _12\"></span>significative <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs481\">svalutazioni di esposizi<span class=\"_ _0\"></span>oni omoge<span class=\"_ _0\"></span>nee per scadenze, su<span class=\"_ _0\"></span>lla base dell\u2019esperienza st<span class=\"_ _0\"></span>orica. </div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs482\">Investimenti in attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs483\">In <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>categoria <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ientrano <span class=\"_ _11\"></span>invest<span class=\"_ _0\"></span>imenti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>titoli <span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>ionari <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _12\"></span>quotate, <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _11\"></span>emes<span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>elevato </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs484\">rating, <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _11\"></span>azionari <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>obbligazionari. <span class=\"_ _11\"></span>In <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nseguenza <span class=\"_ _11\"></span>della <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>tura <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>rating <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>emittenti, <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>rischi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>credito <span class=\"_ _0\"></span>legati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs485\">alla <span class=\"_ _16\"> </span>pos<span class=\"_ _0\"></span>sibile <span class=\"_ _1f\"> </span>inadem<span class=\"_ _0\"></span>pienza <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>emittenti <span class=\"_ _1f\"> </span>strume<span class=\"_ _0\"></span>nti <span class=\"_ _1f\"> </span>finanziari, <span class=\"_ _1f\"> </span>iscritti <span class=\"_ _1f\"> </span>nell\u2019attivo<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>patrimoniale, <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>ritenuti <span class=\"_ _1f\"> </span>non<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs486\">significativi. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs487\">Il valore contabile delle attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie rap<span class=\"_ _0\"></span>presenta l\u2019esposiz<span class=\"_ _0\"></span>ione mass<span class=\"_ _0\"></span>ima del Gruppo al risch<span class=\"_ _0\"></span>io di credito. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs488\">La tabella seguente fo<span class=\"_ _0\"></span>rnisce i dettagli dell\u2019es<span class=\"_ _0\"></span>posizione creditizia <span class=\"_ _0\"></span>per gli esercizi concl<span class=\"_ _0\"></span>usi al 31 dic<span class=\"_ _0\"></span>embre 2025 e 2024:<span class=\"_ _0\"></span> </div><div class=\"gs489\"><table class=\"s w461 h27d\" id=\"_554eb7e2-28c9-41d9-936b-933fd1c35c6d\"><tr><td></td><td class=\"t m0 x21c hb y1eb4 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1eb5 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1eb5 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1eb6 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">19.793<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">14.909<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">71.089<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">58.794<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">Cassa e altre disponibili<span class=\"_ _0\"></span>t\u00e0 liquide equivalenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">109.067<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">215.857<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">352.897<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">463.082<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48a\">In <span class=\"_ _17\"> </span>considerazione <span class=\"_ _14\"> </span>della <span class=\"_ _17\"> </span>natur<span class=\"_ _0\"></span>a, <span class=\"_ _14\"> </span>caratteristiche <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>iversificaz<span class=\"_ _0\"></span>ione <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>t<span class=\"_ _0\"></span>itoli <span class=\"_ _17\"> </span>obbl<span class=\"_ _0\"></span>igazionari, <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>fondi <span class=\"_ _14\"> </span>obbligazionari <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48b\">monetari <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"></span>azioni <span class=\"_ _11\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>rie<span class=\"_ _0\"></span>ntrano <span class=\"_ _11\"></span>neg<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>investim<span class=\"_ _0\"></span>enti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _11\"></span>fina<span class=\"_ _0\"></span>nziarie, <span class=\"_ _11\"></span>si <span class=\"_ _12\"></span>ritiene <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>variazioni <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alue </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48c\">intervenute durante <span class=\"_ _0\"></span>il per<span class=\"_ _0\"></span>iodo e <span class=\"_ _0\"></span>cumulativamente <span class=\"_ _0\"></span>non siano <span class=\"_ _0\"></span>dipendenti da <span class=\"_ _0\"></span>variazioni d<span class=\"_ _0\"></span>el rischio<span class=\"_ _0\"></span> credito <span class=\"_ _0\"></span>degli emittenti<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48d\">valori mobiliari. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs48e\">L\u2019anzianit\u00e0 dei crediti comm<span class=\"_ _0\"></span>erciali per gli ese<span class=\"_ _0\"></span>rcizi conclusi al 31 <span class=\"_ _0\"></span>dicembre 2025 e 2024 \u00e8 <span class=\"_ _0\"></span>la segu<span class=\"_ _0\"></span>ente: </div><div class=\"gs48f\"><table class=\"s w3fc h25e\" id=\"_76e0d639-387f-4742-b9a9-aa8ddaa9df49\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ebc ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _71\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x21c hb y1ebd ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _183\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x53a hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x274 hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ebe ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _184\"> </span><span class=\"ff3\">(in migliaia di Euro, ad eccezione dei valori<span class=\"_ _0\"></span> percentuali)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali non ancora scaduti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x535 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">113.058<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x552 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">128.531<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">73,9%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">74,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da 1-30 giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a1 hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">15.425<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">15.884<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x25c hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">10,1%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">9,2%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da 31-120 giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a1 hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">16.321<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">16.861<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x25c hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">10,7%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">9,7%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da oltre 120<span class=\"_ _0\"></span> giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3b0 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">8.144<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">12.246<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x274 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">5,3%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">7,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali t<span class=\"_ _0\"></span>otali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x535 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x552 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x232 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">100,0%<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x35f hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">100,0%<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 hb ff1 fs6 fc1d sc0 ls0 ws0 gs490\">% Scaduto al 31Dice<span class=\"_ _0\"></span>mbre<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs491\">Si <span class=\"_ _17\"> </span>ritiene<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>che <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>esi<span class=\"_ _0\"></span>stano <span class=\"_ _14\"> </span>i <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>resupposti <span class=\"_ _17\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>\u2019inesigibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>dei <span class=\"_ _14\"> </span>crediti <span class=\"_ _17\"> </span>comm<span class=\"_ _0\"></span>erciali  scaduti, <span class=\"_ _17\"> </span>laddove <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>stati<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs492\">effettuati accantonamenti fo<span class=\"_ _0\"></span>ndati s<span class=\"_ _0\"></span>u specifiche valutazion<span class=\"_ _0\"></span>i sulla recuperabilit\u00e0 deg<span class=\"_ _0\"></span>li stessi.<span class=\"_ _1c4\"> </span></div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs493\">Rischio di liquidit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs494\">Il <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>schio di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>possibilit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>incapace <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>reperire <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>risorse <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>necessarie </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs495\">a <span class=\"_ _11\"></span>garant<span class=\"_ _0\"></span>ire <span class=\"_ _11\"></span>l\u2019<span class=\"_ _0\"></span>operativit\u00e0 <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l\u2019a<span class=\"_ _0\"></span>dempimento <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>bblighi <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>scadenz<span class=\"_ _0\"></span>a, <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _12\"></span>stesse <span class=\"_ _12\"></span>siano <span class=\"_ _11\"></span>dispo<span class=\"_ _0\"></span>nibili <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>cost<span class=\"_ _0\"></span>i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs496\">elevati. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs497\">L\u2019approccio <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>prevede <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>garantire, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>possibile, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>vi <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>iano <span class=\"_ _3\"></span>sempre <span class=\"_ _3\"></span>fondi </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs498\">sufficienti <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>adempiere<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _11\"></span>obb<span class=\"_ _0\"></span>ligazioni <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>scadenza, <span class=\"_ _12\"></span>sia <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>condizioni <span class=\"_ _12\"></span>normali <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>tensione <span class=\"_ _12\"></span>finanziaria, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs499\">senza dover sostenere on<span class=\"_ _0\"></span>eri esorbitanti o r<span class=\"_ _0\"></span>ischiare di danneggiare la p<span class=\"_ _0\"></span>ropria reputaz<span class=\"_ _0\"></span>ione. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49a\">Generalmente <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>assic<span class=\"_ _0\"></span>ura <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>disponi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>suffici<span class=\"_ _0\"></span>enti pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>coprire <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>necessit\u00e0 <span class=\"_ _0\"></span>gener<span class=\"_ _0\"></span>ate </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49b\">dal ciclo operativo e dag<span class=\"_ _0\"></span>li investimenti, compresa <span class=\"_ _0\"></span>la gestione de<span class=\"_ _0\"></span>l ciclo finanziario.<span class=\"_ _1c4\"> </span> <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49d\">La <span class=\"_ _0\"></span>gest<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>abbisogni <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _11\"></span>rischi <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>svolta <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>singole <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Gruppo <span class=\"_ _11\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _11\"></span>sulla <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49e\">linee guida definite d<span class=\"_ _0\"></span>alla funzione corporat<span class=\"_ _0\"></span>e della Societ\u00e0.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs49f\">La direzione finanza<span class=\"_ _0\"></span> della cont<span class=\"_ _0\"></span>rollante gestisc<span class=\"_ _0\"></span>e a livello ce<span class=\"_ _0\"></span>ntrale le st<span class=\"_ _0\"></span>rategie di f<span class=\"_ _0\"></span>inanziamento<span class=\"_ _0\"></span> a breve e <span class=\"_ _0\"></span>lungo termi<span class=\"_ _0\"></span>ne, i </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a0\">rapporti <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _12\"></span>banche <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>inanziatrici <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>conce<span class=\"_ _0\"></span>ssione <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>nece<span class=\"_ _0\"></span>ssarie <span class=\"_ _12\"></span>garanzie. <span class=\"_ _11\"></span>I<span class=\"_ _0\"></span>noltre<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>Direzione <span class=\"_ _12\"></span>Finanza </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a1\">della controllante definisc<span class=\"_ _0\"></span>e centralmente le eventuali politiche<span class=\"_ _0\"></span> di copertura da adottare sui ris<span class=\"_ _0\"></span>chi finanziari. La gestione </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a2\">accentrata da parte <span class=\"_ _3\"></span>della Direzione Finanza della controllante \u00e8 finalizzata al <span class=\"_ _3\"></span>raggiungimento di una struttura finanziaria </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a3\">equilibrata ed al man<span class=\"_ _0\"></span>tenimento della solidit\u00e0 pat<span class=\"_ _0\"></span>rimoniale del G<span class=\"_ _0\"></span>ruppo. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a4\">L\u2019obiettivo <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>linee <span class=\"_ _3\"></span>guida <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>rappr<span class=\"_ _0\"></span>esentato <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>garantire <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _2\"></span>strut<span class=\"_ _0\"></span>tura <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>passivo </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a5\">sempre in equilibrio con <span class=\"_ _0\"></span>la composizione del<span class=\"_ _0\"></span>l\u2019attivo di bilancio,<span class=\"_ _0\"></span> al fine di mantenere un<span class=\"_ _0\"></span>\u2019elevata <span class=\"_ _0\"></span>solidit\u00e0 patrimoniale.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a6\">Le <span class=\"_ _13\"> </span>scade<span class=\"_ _0\"></span>nze <span class=\"_ _13\"></span>contrattuali <span class=\"_ _17\"> </span>delle <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _17\"> </span>finanziarie, <span class=\"_ _13\"></span>compresi <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>strumenti <span class=\"_ _17\"> </span>derivati, <span class=\"_ _13\"> </span>sono <span class=\"_ _17\"> </span>esposte <span class=\"_ _13\"> </span>qui <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4a7\">l\u2019esercizio chiuso al 31 d<span class=\"_ _0\"></span>icembre 2025 e al 31 dice<span class=\"_ _0\"></span>mbre 2024: </div><div class=\"gs4a8\"><table class=\"s w47a h27e\" id=\"_7b8c13f8-2b02-497c-bb03-d86a89a20245\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ec4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _173\"> </span><span class=\"fc1d\">Al 31 Dicembre 2025</span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c h7 y1ec5 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _185\"> </span><span class=\"fc1d\"> <span class=\"_ _45\"> </span> <span class=\"_ _186\"> </span>Scadenza<span class=\"ff2 fs4 fc2\"> </span></span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x56f hb y1ec6 ff1 fs6 fc1d sc0 ls0 ws0\">Valore </td><td class=\"t m0 x570 hb y1ec7 ff1 fs6 fc1d sc0 ls0 ws0\">Flussi </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x397 hb y1ec6 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre 5 </td></tr><tr><td></td><td class=\"t m0 x2a9 hb y1ec8 ff1 fs6 fc1d sc0 ls0 ws0\">contabile<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x551 hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">finanziari </td><td></td><td class=\"t m0 x22b hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">0-12 mesi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x571 hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">1- 2 anni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">2 - 3 anni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56e h7 y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">3-5 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x236 h7 y1ec8 ff1 fs6 fc1d sc0 ls0 ws0\">anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x572 hb y1eca ff1 fs6 fc1d sc0 ls0 ws0\">contrattuali*<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x241 h1a y1ecb ff3 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ecc ff1 fs6 fc1d sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n c/c<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56f hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">18.160<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">18.447<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">14.505<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">3.942<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x56f hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">18.863<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">21.289<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x429 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">4.470<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">3.452<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">3.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">2.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">7.911<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per strumenti deri<span class=\"_ _0\"></span>vati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30c hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ab hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.462<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a6 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">56<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56f hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">225.949<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">228.662<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">205.222<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x294 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">10.073<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">3.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">2.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">7.911<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4a9\">* <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>differenza <span class=\"_ _11\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _11\"></span>contabile <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>debiti <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>verso <span class=\"_ _11\"></span>banche <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>scoperti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c/c <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>flussi <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>contrattuali <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>dovuta <span class=\"_ _11\"></span>ai </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4aa\">previsti interessi futuri sulle <span class=\"_ _3\"></span>linee di finanziamento in essere della D<span class=\"_ _3\"></span>e Nora Permelec Ltd \u2013 Giappon<span class=\"_ _3\"></span>e. </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4ab\">* La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile dei<span class=\"_ _0\"></span> debi<span class=\"_ _0\"></span>ti per <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i relativi <span class=\"_ _0\"></span>flussi fina<span class=\"_ _0\"></span>nziari co<span class=\"_ _0\"></span>ntrattuali \u00e8 <span class=\"_ _0\"></span>rappresentata dai <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>interessi fu<span class=\"_ _0\"></span>turi </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4ac\">dovuti sui contratti di leasing in <span class=\"_ _3\"></span>essere alla data di chiusura d<span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>\u2019esercizio. </div><div class=\"gs4ad\"><table class=\"s w47a h27e\" id=\"_eb57c0dd-6360-4e6d-9300-a7f3745973ea\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ed3 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _173\"> </span><span class=\"fc1d\">Al 31 Dicembre 2024</span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c h7 y1ed4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _185\"> </span><span class=\"fc1d\"> <span class=\"_ _45\"> </span> <span class=\"_ _186\"> </span>Scadenza<span class=\"ff2 fs4 fc2\"> </span></span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x428 hb y1ed5 ff1 fs6 fc1d sc0 ls0 ws0\">Flussi </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x29d hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">Valore </td><td class=\"t m0 x428 hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">finanziari </td><td></td><td class=\"t m0 x22b hb y1ed7 ff1 fs6 fc1d sc0 ls0 ws0\">0-12 mesi<span class=\"_ _1c4\"> </span></td><td class=\"c n x28a y1ed8 w47b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2 anni</div></td><td class=\"c n x576 y1ed8 w47b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">3 anni</div></td><td class=\"c n x577 y1ed8 w47c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">3-5 anni</div></td><td class=\"t m0 x397 hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre 5 </td></tr><tr><td></td><td class=\"t m0 x29d h7 y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">contabile<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x428 hb y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">contrattuali </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x236 h7 y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1eda ff1 fs6 fc22 sca ls0 ws0\" colspan=\"2\"> <span class=\"_ _188\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1edb ff1 fs6 fc1d sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n c/c<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">138.281<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">150.670<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">20.094<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">4.894<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">125.682<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x56f hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">21.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">23.599<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x429 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">4.314<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.946<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.329<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.003<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">9.007<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per strumenti deri<span class=\"_ _0\"></span>vati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30c hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ab hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.801<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.801<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x338 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">2<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">385.064<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">400.050<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">247.317<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x294 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">11.712<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">129.011<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">3.003<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">9.007<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h7 ff1 fs6 fc1d sc0 ls0 ws0 gs4ae\">*<span class=\"ff2 fs4 fc2\"> </span></div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4af\">* <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _0\"></span>banche <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>scoperti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c/c <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ativi <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>dovuta <span class=\"_ _0\"></span>alle </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4b0\">upfront <span class=\"_ _17\"> </span>fees  ch<span class=\"_ _3\"></span>e,  pagate <span class=\"_ _13\"> </span>alla  data <span class=\"_ _13\"> </span>di  stipula <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _13\"> </span>di<span class=\"_ _0\"></span>  f<span class=\"_ _3\"></span>inanziamento, <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>engono <span class=\"_ _13\"> </span>pre<span class=\"_ _0\"></span>sentate <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>bilancio <span class=\"_ _13\"> </span>a  diminuzione <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>debito </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4b1\">complessivo <span class=\"_ _11\"></span>secondo <span class=\"_ _11\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _11\"></span>del <span class=\"_ _12\"></span>costo <span class=\"_ _11\"></span>ammortizzato. <span class=\"_ _11\"></span>Inoltre, <span class=\"_ _11\"></span>gli <span class=\"_ _12\"></span>importi <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>scade<span class=\"_ _0\"></span>nza <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>Debiti <span class=\"_ _11\"></span>verso <span class=\"_ _11\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>Scoperti <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>c/c <span class=\"_ _11\"></span>include <span class=\"_ _12\"></span>sia </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4b2\">capitale che <span class=\"_ _0\"></span>interessi; in <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>gli interessi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati stimati <span class=\"_ _0\"></span>sul Finanziamento Pool <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Industrie De <span class=\"_ _0\"></span>Nora S.p.A. e <span class=\"_ _0\"></span>Finanziamento Pool <span class=\"_ _0\"></span>di<span class=\"_ _1c4\"> </span> </div>De <span class=\"_ _13\"> </span>Nora <span class=\"_ _13\"> </span>H<span class=\"_ _0\"></span>oldings <span class=\"_ _13\"> </span>US <span class=\"_ _13\"> </span>Inc <span class=\"_ _17\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>delle <span class=\"_ _17\"> </span>condizioni <span class=\"_ _12\"> </span>e<span class=\"_ _0\"></span>sistenti <span class=\"_ _13\"> </span>alla <span class=\"_ _13\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _12\"> </span>ch<span class=\"_ _0\"></span>iusura <span class=\"_ _13\"> </span>dell'esercizio, <span class=\"_ _13\"> </span>ol<span class=\"_ _0\"></span>tre <span class=\"_ _13\"> </span>agli <span class=\"_ _13\"> </span>interessi <span class=\"_ _13\"> </span>previsti <span class=\"_ _17\"> </span>sulle <span class=\"_ _13\"> </span>linee <span class=\"_ _13\"> </span>di finanziamento in essere de<span class=\"_ _3\"></span>lla De Nora Permelec Ltd \u2013 Gia<span class=\"_ _3\"></span>ppone.. * La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile dei<span class=\"_ _0\"></span> debi<span class=\"_ _0\"></span>ti per <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i relativi <span class=\"_ _0\"></span>flussi fina<span class=\"_ _0\"></span>nziari co<span class=\"_ _0\"></span>ntrattuali \u00e8 <span class=\"_ _0\"></span>rappresentata dai <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>interessi fu<span class=\"_ _0\"></span>turi dovuti sui contratti di leasing in <span class=\"_ _3\"></span>essere alla data di chiusura d<span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>\u2019esercizio. Il <span class=\"_ _17\"> </span>management <span class=\"_ _17\"> </span>ritiene <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>fondi <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>linee <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>credito <span class=\"_ _17\"> </span>attualmente <span class=\"_ _17\"> </span>disponibili, <span class=\"_ _17\"> </span>oltre <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>quelli <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>saranno <span class=\"_ _17\"> </span>generati dall\u2019attivit\u00e0 <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>rativa <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziamento, <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsentiranno <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfare <span class=\"_ _11\"></span>i <span class=\"_ _0\"></span>suo<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fabbisogni <span class=\"_ _11\"></span>derivanti <span class=\"_ _11\"></span>dall\u2019attivit\u00e0 di investimento, di gestione de<span class=\"_ _0\"></span>l ca<span class=\"_ _0\"></span>pitale circolante e di rimbors<span class=\"_ _0\"></span>o dei debiti alla l<span class=\"_ _0\"></span>oro naturale sca<span class=\"_ _0\"></span>denza.<span class=\"_ _1c4\"> </span>Gestione del capitale La <span class=\"_ _12\"></span>gestione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>volta <span class=\"_ _12\"></span>a <span class=\"_ _13\"></span>garantire <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>lido <span class=\"_ _12\"></span>rating <span class=\"_ _12\"></span>cr<span class=\"_ _0\"></span>editizio <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>adegu<span class=\"_ _0\"></span>ati <span class=\"_ _12\"></span>livelli <span class=\"_ _12\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>indicatori <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i capitale per supportare i p<span class=\"_ _0\"></span>iani di investime<span class=\"_ _0\"></span>nto, nel rispetto deg<span class=\"_ _0\"></span>li impegni contrattua<span class=\"_ _0\"></span>li assunti con i f<span class=\"_ _0\"></span>inanziatori. Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>si <span class=\"_ _2\"></span>dot<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>necessario <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>finanziare <span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>abbisog<span class=\"_ _0\"></span>ni <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>viluppo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>funzionamento <span class=\"_ _3\"></span>operativo; le <span class=\"_ _12\"></span>fonti <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _13\"></span>si <span class=\"_ _12\"></span>arti<span class=\"_ _0\"></span>colano <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ix <span class=\"_ _12\"></span>bilanciat<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>capitale <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>rischio <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>debito, <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>garan<span class=\"_ _0\"></span>tire un\u2019equilibrata <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>truttura <span class=\"_ _11\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>minimizzazione <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _11\"></span>complessivo <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>capitale, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>conseguente <span class=\"_ _11\"></span>vantaggio di tutti gli stakeholders.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>remune<span class=\"_ _0\"></span>razione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>capitale <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>rischio <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>mon<span class=\"_ _0\"></span>itorata <span class=\"_ _11\"></span>sulla <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>dell\u2019andamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _11\"></span>performance<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del business, <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>olta <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ddisfatte<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>tutte <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>altr<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>obbl<span class=\"_ _0\"></span>igazioni, <span class=\"_ _12\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>servizio <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>bito; <span class=\"_ _13\"></span>pertanto, <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>fine <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>garantire un\u2019adeguata rem<span class=\"_ _0\"></span>unerazione del<span class=\"_ _0\"></span> capitale, la s<span class=\"_ _0\"></span>alvaguardia de<span class=\"_ _0\"></span>lla continuit\u00e0 <span class=\"_ _0\"></span>aziendale e <span class=\"_ _0\"></span>lo sviluppo de<span class=\"_ _0\"></span>i business, <span class=\"_ _0\"></span>il Gruppo monitora <span class=\"_ _11\"></span>costante<span class=\"_ _0\"></span>mente <span class=\"_ _12\"></span>l\u2019evoluzione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>livello <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>indebitam<span class=\"_ _0\"></span>ento <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>rapporto <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _11\"></span>all\u2019<span class=\"_ _0\"></span>andamento <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el business e alle prevision<span class=\"_ _0\"></span>i dei flus<span class=\"_ _0\"></span>si di cassa attesi, nel breve e n<span class=\"_ _0\"></span>el medio lungo periodo.<span class=\"_ _1c4\"> </span>Rischio di mercato Il <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rischio <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>futuri <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trumento <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _0\"></span>fluttuino <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>variazioni dei <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>rezzi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ercato, <span class=\"_ _12\"></span>dovute <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambio, <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ltri <span class=\"_ _12\"></span>rischi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ezzo. <span class=\"_ _12\"></span>L\u2019obiettivo <span class=\"_ _12\"></span>della gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato \u00e8 <span class=\"_ _2\"></span>la gestione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>llo <span class=\"_ _3\"></span>dell\u2019espo<span class=\"_ _0\"></span>sizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>entro <span class=\"_ _3\"></span>livelli <span class=\"_ _3\"></span>accettabili<span class=\"_ _0\"></span> ottimizzando, allo st<span class=\"_ _0\"></span>esso tempo, il rendimento d<span class=\"_ _0\"></span>egli investimen<span class=\"_ _0\"></span>ti.  Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>negoz<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>strumenti <span class=\"_ _11\"></span>derivati n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>corso <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>normale <span class=\"_ _11\"></span>svolgimento <span class=\"_ _0\"></span>della <span class=\"_ _11\"></span>propria <span class=\"_ _0\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ume <span class=\"_ _0\"></span>anche<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 finanziarie <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>gesti<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>mercato.<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Ta<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _12\"></span>effettuate <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>gest<span class=\"_ _0\"></span>ire <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>volatilit\u00e0 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>isultati <span class=\"_ _12\"></span>e quindi non hanno nessu<span class=\"_ _0\"></span>n intento speculativo.<span class=\"_ _0\"></span> Rischio di cambio Il <span class=\"_ _3\"></span>Gruppo opera i<span class=\"_ _3\"></span>nternazi<span class=\"_ _0\"></span>onalmente sia <span class=\"_ _3\"></span>come acquirente <span class=\"_ _3\"></span>di merci <span class=\"_ _3\"></span>e lavorazioni <span class=\"_ _3\"></span>che come <span class=\"_ _3\"></span>venditore dei <span class=\"_ _3\"></span>prodotti e <span class=\"_ _3\"></span>servizi<span class=\"_ _0\"></span> ed  \u00e8 <span class=\"_ _17\"> </span>quindi  esposto <span class=\"_ _14\"> </span>al  rischio  valuta<span class=\"_ _3\"></span>rio  derivante  dalle <span class=\"_ _17\"> </span>flutt<span class=\"_ _0\"></span>uazioni  delle <span class=\"_ _17\"> </span>valut<span class=\"_ _0\"></span>e  con <span class=\"_ _14\"> </span>cui  avvengono <span class=\"_ _17\"> </span>le  transazioni commerciali, <span class=\"_ _0\"></span>in part<span class=\"_ _0\"></span>icolare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>dollaro s<span class=\"_ _0\"></span>tatunitense. \u00c8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>politica <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>mantenere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>coerente <span class=\"_ _0\"></span>equilibrio <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>attivit\u00e0 e<span class=\"_ _0\"></span> fatturazioni attive e le p<span class=\"_ _0\"></span>assivit\u00e0 e fat<span class=\"_ _0\"></span>turazioni passive ne<span class=\"_ _0\"></span>lla medesima valuta. Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2025 risultano <span class=\"_ _3\"></span>in essere <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>valute<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>stipulati d<span class=\"_ _3\"></span>al Gruppo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fronte di <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziament<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>espressi in USD. Si veda la n<span class=\"_ _0\"></span>ota 32 per ulteriori detta<span class=\"_ _0\"></span>gli.  Sensitivity analys<span class=\"_ _0\"></span>is Con riferimento a <span class=\"_ _3\"></span>tali finanziamenti, l\u2019effetto di un'ipotetica, istantanea e sfavorevole variazione di cinque centesimi del tasso <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>cambio <span class=\"_ _11\"></span>USD <span class=\"_ _0\"></span>/ <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isulterebbe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>impatto <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conto <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>nell\u2019ordine <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _11\"></span>2,2 <span class=\"_ _0\"></span>milioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nell\u2019eserci<span class=\"_ _0\"></span>zio chiuso al 31 dicem<span class=\"_ _0\"></span>bre 2025. Rischio tasso di interes<span class=\"_ _0\"></span>se Il <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"> </span>tas<span class=\"_ _0\"></span>so <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _13\"> </span>af<span class=\"_ _0\"></span>ferisce <span class=\"_ _13\"> </span>in <span class=\"_ _17\"> </span>particolare, <span class=\"_ _13\"> </span>quant<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>ag<span class=\"_ _0\"></span>li <span class=\"_ _13\"></span>investiment<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _13\"> </span>fin<span class=\"_ _0\"></span>anziarie, <span class=\"_ _13\"> </span>ag<span class=\"_ _0\"></span>li <span class=\"_ _13\"> </span>eff<span class=\"_ _0\"></span>etti <span class=\"_ _13\"></span>che <span class=\"_ _17\"> </span>le variazioni <span class=\"_ _13\"></span>nei <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>nteresse <span class=\"_ _13\"> </span>hanno <span class=\"_ _13\"></span>su<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>prezzo <span class=\"_ _13\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>sudde<span class=\"_ _0\"></span>tte <span class=\"_ _13\"></span>attivit\u00e0; <span class=\"_ _13\"></span>svalutazion<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>rivalut<span class=\"_ _0\"></span>azioni <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>prezzi <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali attivit\u00e0 <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>addebitate/accred<span class=\"_ _0\"></span>itate <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lternativamente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>direttame<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _11\"></span>netto. <span class=\"_ _11\"></span>Quanto invece alle passivit\u00e0 finanziarie, il rischio<span class=\"_ _0\"></span> di variazioni dei tassi di interesse ha effetti sul conto economico determinando un minor o maggior costo per<span class=\"_ _0\"></span> oneri finanzia<span class=\"_ _0\"></span>ri.<span class=\"_ _1c4\"> </span><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs4bc\">Sensitivity analys<span class=\"_ _0\"></span>is </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4bd\">Gli strumenti finanzia<span class=\"_ _0\"></span>ri detenuti dal Gruppo son<span class=\"_ _0\"></span>o principalme<span class=\"_ _0\"></span>nte assoggettati a tasso var<span class=\"_ _0\"></span>iabile. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4be\">La situazione del G<span class=\"_ _0\"></span>ruppo per gli es<span class=\"_ _0\"></span>ercizi chiusi al 31 d<span class=\"_ _0\"></span>icembre 2025 e 2024 \u00e8<span class=\"_ _0\"></span> stata riassunta<span class=\"_ _0\"></span> nella tabella sottostante.<span class=\"_ _0\"></span> </div><div class=\"gs4bf\"><table class=\"s w47d h27f\" id=\"_06139a5d-cf05-46e1-9bc8-fef5e5204d61\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1ee2 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1ee3 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ee3 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x21c h1a y1ee4 ff3 fs6 fc22 sca ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1ee5 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 hb y1ee5 ff1 fs6 fc2 sc0 ls0 ws0\">(18.160)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x53b hb y1ee5 ff1 fs6 fc2 sc0 ls0 ws0\">(138.281)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee6 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie coperte<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ee6 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1ee6 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee7 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie a tasso fisso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ee7 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1ee7 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h1dd y1ee8 ff11 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanziarie esposte al rischio di tasso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 h1dd y1ee8 ff11 fs6 fc2 sc0 ls0 ws0\">(18.160)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x53b h1dd y1ee8 ff11 fs6 fc2 sc0 ls0 ws0\">(138.281)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie esposte al rischio di tasso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">110.223<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">217.312<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eea ff1 fs6 fc8 sc0 ls0 ws0\">92.063<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eea ff1 fs6 fc8 sc0 ls0 ws0\">79.031<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c0\">L\u2019effetto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n\u2019ipotetica<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>istantanea <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>sfavorevole <span class=\"_ _12\"></span>variazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>punto <span class=\"_ _12\"></span>percentual<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>livello <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interesse </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c1\">risulterebbe un <span class=\"_ _0\"></span>impatto negat<span class=\"_ _0\"></span>ivo a <span class=\"_ _0\"></span>conto economico<span class=\"_ _0\"></span> nell\u2019ordine <span class=\"_ _0\"></span>di Euro 0<span class=\"_ _0\"></span>,2 milioni <span class=\"_ _0\"></span>nell\u2019esercizio ch<span class=\"_ _0\"></span>iuso al <span class=\"_ _0\"></span>31 dicembre<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c2\">2025, rispetto a Euro 1,<span class=\"_ _0\"></span>4 milioni ne<span class=\"_ _0\"></span>ll\u2019esercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2024.<span class=\"_ _0\"></span> </div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs4c3\">Altri rischi di prezzo<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c4\">Il Gruppo \u00e8 <span class=\"_ _3\"></span>esposto al rischio pr<span class=\"_ _0\"></span>ezzo per quanto concerne gli acquisti e le <span class=\"_ _3\"></span>vend<span class=\"_ _0\"></span>ite di materiali e componenti strategici, il </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c5\">cui <span class=\"_ _12\"></span>prezzo <span class=\"_ _12\"></span>d\u2019acquis<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>sogg<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>alla <span class=\"_ _13\"></span>volatilit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ercato. <span class=\"_ _13\"></span>In <span class=\"_ _12\"></span>particolare,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>corso <span class=\"_ _12\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>ulti<span class=\"_ _0\"></span>mi <span class=\"_ _12\"></span>anni, <span class=\"_ _12\"></span>diversi <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ettori, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c6\">compresi <span class=\"_ _0\"></span>quel<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>il G<span class=\"_ _0\"></span>ruppo <span class=\"_ _11\"></span>si <span class=\"_ _0\"></span>approvv<span class=\"_ _0\"></span>igiona, <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _0\"></span>registr<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>aumento <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>prezzo <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>teriali <span class=\"_ _0\"></span>strate<span class=\"_ _0\"></span>gici, <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c7\">materie <span class=\"_ _14\"> </span>prime <span class=\"_ _17\"> </span>di  base <span class=\"_ _17\"> </span>e  componenti <span class=\"_ _17\"> </span>strategici  avanzati, <span class=\"_ _17\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _14\"> </span>ha <span class=\"_ _17\"> </span>portato  ad <span class=\"_ _17\"> </span>un <span class=\"_ _14\"> </span>rapido <span class=\"_ _14\"> </span>aumento  dei <span class=\"_ _17\"> </span>prezzi, <span class=\"_ _14\"> </span>ad <span class=\"_ _17\"> </span>un </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c8\">conseguente <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>ncremento <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>costi <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>acquisto <span class=\"_ _12\"></span>nonch\u00e9 <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>problem<span class=\"_ _0\"></span>atiche <span class=\"_ _11\"></span>nel<span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>caten<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>fornitura. <span class=\"_ _12\"></span>Per <span class=\"_ _12\"></span>fronteggiare <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>li </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4c9\">difficolt\u00e0, il Gruppo proced<span class=\"_ _0\"></span>e tem<span class=\"_ _0\"></span>pificando con attenzione gli <span class=\"_ _0\"></span>acquisti di mater<span class=\"_ _0\"></span>iali strategici.  <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ca\">L\u2019esposizione <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>inoltre <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>parte <span class=\"_ _13\"></span>mitigata <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>fatto <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>parte <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ottoscritt<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>clienti<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>preved<span class=\"_ _0\"></span>ono <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cb\">adeguamento dei prezzi d<span class=\"_ _0\"></span>i vendita in base<span class=\"_ _0\"></span> alla variazione de<span class=\"_ _0\"></span>l costo dei materiali stra<span class=\"_ _0\"></span>tegici. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cc\">Gli <span class=\"_ _0\"></span>alt<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>prezzo <span class=\"_ _11\"></span>riguardano <span class=\"_ _11\"></span>inoltre <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>possibilit\u00e0 <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>uno <span class=\"_ _11\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ossa <span class=\"_ _11\"></span>variare <span class=\"_ _11\"></span>per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cd\">motivi differenti da<span class=\"_ _0\"></span>l variare dei <span class=\"_ _0\"></span>tassi di interess<span class=\"_ _0\"></span>e o di cambio.  Il G<span class=\"_ _0\"></span>ruppo \u00e8 esposto al rischio pr<span class=\"_ _0\"></span>ezzo in quanto deten<span class=\"_ _0\"></span>tore </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ce\">di ti<span class=\"_ _3\"></span>toli di capitale (azi<span class=\"_ _3\"></span>oni) esposti tra gli <span class=\"_ _3\"></span>investimenti in attivit\u00e0 <span class=\"_ _3\"></span>finanziarie<span class=\"_ _0\"></span>. Considerata l\u2019inconsistenza dei <span class=\"_ _3\"></span>valori assoluti </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4cf\">degli strumenti finanz<span class=\"_ _0\"></span>iari posseduti da<span class=\"_ _0\"></span>l Gruppo non si ritien<span class=\"_ _0\"></span>e necess<span class=\"_ _0\"></span>aria l\u2019analisi di sensitivit\u00e0.<span class=\"_ _0\"></span> </div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs4d0\">Rischi climatici </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d1\">Gli  effetti  delle  in<span class=\"_ _3\"></span>iziat<span class=\"_ _0\"></span>ive  per  limitare <span class=\"_ _14\"> </span>i  cambiamenti  climatici  e  il <span class=\"_ _17\"> </span>pote<span class=\"_ _0\"></span>nziale  impatto  della  transizione  energetica<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d2\">influenzano <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>stime <span class=\"_ _13\"></span>contabili <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>giudizi <span class=\"_ _12\"></span>sign<span class=\"_ _0\"></span>ificativi <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>ormulati <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>Direzione <span class=\"_ _12\"></span>A<span class=\"_ _0\"></span>ziendale <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>redazione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>bilancio </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d3\">consolidato al 31 dicembre 2<span class=\"_ _0\"></span>025. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d4\">Per <span class=\"_ _0\"></span>un\u2019anal<span class=\"_ _0\"></span>isi <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _11\"></span>dettagliata <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _11\"></span>climatici, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rinv<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _11\"></span>\u201cIRO-1 <span class=\"_ _0\"></span>Descr<span class=\"_ _0\"></span>izione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>process<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>ividuare <span class=\"_ _11\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d5\">valutare gli impatti, i r<span class=\"_ _0\"></span>ischi e le opportunit\u00e0 r<span class=\"_ _0\"></span>ilevanti legat<span class=\"_ _0\"></span>i al clima\u201d della rend<span class=\"_ _0\"></span>icontazione di s<span class=\"_ _0\"></span>ostenibilit\u00e0.<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d6\">In particolare, i rischi climatici vengono tenuti in considerazione nelle stime e <span class=\"_ _3\"></span>giudiz<span class=\"_ _0\"></span>i significativi legati alle valutazioni di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d7\">recuperabilit\u00e0 <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _11\"></span>ce<span class=\"_ _0\"></span>rte <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>potenziali. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>piano<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>utilizzato <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _12\"></span>dell\u2019impai<span class=\"_ _0\"></span>rment <span class=\"_ _12\"></span>tiene </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d8\">conto <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>normative <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>campo <span class=\"_ _12\"></span>climati<span class=\"_ _0\"></span>co <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>iniziative<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>pianificate <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>riduzi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>emissioni,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>cos\u00ec </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4d9\">come <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>opportun<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>strategi<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>individuate <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portafoglio<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i t<span class=\"_ _0\"></span>ecnologie<span class=\"_ _0\"></span> lega<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>all\u2019idrogeno<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>verde <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4da\">regolamentazioni sul<span class=\"_ _0\"></span>la qualit\u00e0 dell\u2019acqua e su<span class=\"_ _0\"></span>lla sua possibil<span class=\"_ _0\"></span>e scarsit\u00e0. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4db\">Dalle an<span class=\"_ _0\"></span>alisi <span class=\"_ _0\"></span>effettuate, <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono r<span class=\"_ _0\"></span>ilevati <span class=\"_ _0\"></span>impatti <span class=\"_ _0\"></span>significat<span class=\"_ _0\"></span>ivi su<span class=\"_ _0\"></span>lla valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>delle att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>iscr<span class=\"_ _0\"></span>itte in<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4dc\">bilancio. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "E. Informativa su<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span> ri<span class=\"_ _0\"></span>schi finanziari 36. Informativa sui rischi<span class=\"_ _0\"></span> finanziari Nell\u2019ambito <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>rischi <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u2019impresa, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>principali <span class=\"_ _11\"></span>rischi fin<span class=\"_ _0\"></span>anziari <span class=\"_ _0\"></span>identifi<span class=\"_ _0\"></span>cati, m<span class=\"_ _0\"></span>onitorati <span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r q<span class=\"_ _0\"></span>uanto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pecificato,<span class=\"_ _0\"></span> attivamente gestiti dal Gru<span class=\"_ _0\"></span>ppo, sono i seguenti:<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischio di credito, derivante d<span class=\"_ _0\"></span>alla poss<span class=\"_ _0\"></span>ibilit\u00e0 di default di una co<span class=\"_ _0\"></span>ntroparte;  </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischio di liquidit\u00e0, de<span class=\"_ _0\"></span>rivante dalla mancanza d<span class=\"_ _0\"></span>i risorse finanzi<span class=\"_ _0\"></span>arie per far fr<span class=\"_ _0\"></span>onte agli impegni fin<span class=\"_ _0\"></span>anziari; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischio di mercato; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">rischi climatici<span class=\"_ _0\"></span> </span></span>Obiettivo del <span class=\"_ _0\"></span>Gruppo \u00e8 <span class=\"_ _11\"></span>il mantenimento <span class=\"_ _0\"></span>nel tempo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>una g<span class=\"_ _0\"></span>estione <span class=\"_ _0\"></span>bilanciata del<span class=\"_ _0\"></span>la pr<span class=\"_ _0\"></span>opria esp<span class=\"_ _0\"></span>osizione <span class=\"_ _0\"></span>finanziaria, <span class=\"_ _0\"></span>atta a <span class=\"_ _11\"></span>garantire <span class=\"_ _0\"></span>una <span class=\"_ _11\"></span>struttura <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>pass<span class=\"_ _0\"></span>ivo <span class=\"_ _11\"></span>in <span class=\"_ _0\"></span>equilibrio <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>composizione <span class=\"_ _11\"></span>dell\u2019attivo <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>bilancio <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>grado <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>assicurare <span class=\"_ _11\"></span>la necessaria fless<span class=\"_ _0\"></span>ibilit\u00e0 <span class=\"_ _0\"></span>operativa <span class=\"_ _0\"></span>attraverso <span class=\"_ _0\"></span>l\u2019utilizzo d<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>liquidit\u00e0 <span class=\"_ _0\"></span>generata da<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>attivit\u00e0 ope<span class=\"_ _0\"></span>rative<span class=\"_ _0\"></span> correnti <span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>l ricors<span class=\"_ _0\"></span>o a finanziamenti banca<span class=\"_ _0\"></span>ri. Il Gruppo attribuisce gr<span class=\"_ _0\"></span>ande importanz<span class=\"_ _0\"></span>a al presidio de<span class=\"_ _0\"></span>i rischi e <span class=\"_ _0\"></span>ai sistemi di contro<span class=\"_ _0\"></span>llo, quali con<span class=\"_ _0\"></span>dizioni per gar<span class=\"_ _0\"></span>antire una gestione efficiente <span class=\"_ _3\"></span>dei ri<span class=\"_ _3\"></span>schi assunti. Coerentemente con <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>obiettivo<span class=\"_ _0\"></span>, il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>ha adottato un <span class=\"_ _3\"></span>sistema di <span class=\"_ _3\"></span>gestione del rischio <span class=\"_ _0\"></span>con <span class=\"_ _11\"></span>strateg<span class=\"_ _0\"></span>ie, <span class=\"_ _0\"></span>policies <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>procedure <span class=\"_ _11\"></span>formalizzate <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>rantisca <span class=\"_ _11\"></span>l\u2019individuazione,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>misu<span class=\"_ _0\"></span>razione <span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>il <span class=\"_ _11\"></span>controllo <span class=\"_ _11\"></span>a livello centrale per l\u2019inter<span class=\"_ _0\"></span>o Gruppo del gr<span class=\"_ _0\"></span>ado di esposizione a<span class=\"_ _0\"></span>i singoli risch<span class=\"_ _0\"></span>i. Le politiche di gestione dei r<span class=\"_ _0\"></span>ischi finanziar<span class=\"_ _0\"></span>i del Gruppo hanno lo <span class=\"_ _0\"></span>scopo di: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">identificare ed analizz<span class=\"_ _0\"></span>are i rischi ai quali il Gruppo \u00e8 e<span class=\"_ _0\"></span>sposto; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">definire l\u2019architettura organizzativ<span class=\"_ _0\"></span>a, con <span class=\"_ _3\"></span>individuazi<span class=\"_ _0\"></span>one delle unit\u00e0 organizzative coinvolte, relative responsabilit\u00e0 e </span></span>sistema di deleghe;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">individuare i principi di r<span class=\"_ _0\"></span>isk management s<span class=\"_ _0\"></span>u cui si fonda la gesti<span class=\"_ _0\"></span>one operativa dei rischi;<span class=\"_ _0\"></span> </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">individuare le tipol<span class=\"_ _0\"></span>ogie di operazion<span class=\"_ _0\"></span>i ammesse per la copertur<span class=\"_ _0\"></span>a dell\u2019esposizione.<span class=\"_ _0\"></span> </span></span>La seguente nota fornis<span class=\"_ _0\"></span>ce indicazioni qua<span class=\"_ _0\"></span>litative e quantitative<span class=\"_ _0\"></span> di riferimento s<span class=\"_ _0\"></span>ull\u2019incidenza di t<span class=\"_ _0\"></span>ali rischi sul Gruppo.<span class=\"_ _0\"></span> Rischio di credito Il <span class=\"_ _12\"></span>rischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>credito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _12\"></span>che <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>cliente <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>controparti <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>uno <span class=\"_ _12\"></span>strum<span class=\"_ _0\"></span>ento <span class=\"_ _12\"></span>fina<span class=\"_ _0\"></span>nziario <span class=\"_ _12\"></span>causi <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>perdita<span class=\"_ _0\"></span> finanziaria <span class=\"_ _12\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>adempiendo <span class=\"_ _13\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>un\u2019obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>deriva <span class=\"_ _13\"></span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>mmerciali <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dagli <span class=\"_ _13\"></span>investiment<span class=\"_ _0\"></span>i finanziari del Grupp<span class=\"_ _0\"></span>o. Il <span class=\"_ _20\"> </span>Gruppo <span class=\"_ _20\"> </span>frontegg<span class=\"_ _0\"></span>ia <span class=\"_ _20\"> </span>l\u2019esposizione <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>rischi<span class=\"_ _0\"></span>o <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>credito <span class=\"_ _24\"> </span>insito <span class=\"_ _20\"> </span>nella <span class=\"_ _20\"> </span>possibilit\u00e0 <span class=\"_ _20\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _20\"> </span>insolvenza <span class=\"_ _20\"> </span>(default) <span class=\"_ _20\"> </span>e<span class=\"_ _0\"></span>/o <span class=\"_ _20\"> </span>nel deterioramento <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>merito <span class=\"_ _17\"> </span>creditizio <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _13\"> </span>cl<span class=\"_ _0\"></span>ientela <span class=\"_ _17\"> </span>attraverso <span class=\"_ _17\"> </span>strumenti <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alutaz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>ogni <span class=\"_ _13\"> </span>sing<span class=\"_ _0\"></span>ola <span class=\"_ _17\"> </span>controparte mediante u<span class=\"_ _0\"></span>na struttu<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>organizzativa <span class=\"_ _0\"></span>dedicata<span class=\"_ _0\"></span>, dotata<span class=\"_ _0\"></span> degli <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>umenti adegua<span class=\"_ _0\"></span>ti a <span class=\"_ _0\"></span>eff<span class=\"_ _0\"></span>ettuare un<span class=\"_ _0\"></span> costante<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>onitoraggio, a livello giornaliero, del compo<span class=\"_ _0\"></span>rtame<span class=\"_ _0\"></span>nto e del merito creditiz<span class=\"_ _0\"></span>io della cliente<span class=\"_ _0\"></span>la. Crediti commerciali e a<span class=\"_ _0\"></span>ltri crediti Il rischio di credito \u00e8 princ<span class=\"_ _0\"></span>ipalmente conness<span class=\"_ _0\"></span>o alla possibilit\u00e0 che i client<span class=\"_ _0\"></span>i non onorino i propri d<span class=\"_ _0\"></span>ebiti verso le societ\u00e0 del Gruppo alle scadenze pattu<span class=\"_ _0\"></span>ite.  Con la maggioranza dei clienti, il<span class=\"_ _0\"></span> Gruppo intrattiene rapporti co<span class=\"_ _0\"></span>mmerciali storici e le perdite su crediti nel tempo hanno avuto <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>genere <span class=\"_ _13\"></span>incidenze <span class=\"_ _13\"></span>molto <span class=\"_ _13\"></span>limitate <span class=\"_ _13\"></span>sul <span class=\"_ _12\"></span>fatturato<span class=\"_ _0\"></span>. <span class=\"_ _13\"></span>L\u2019attivit\u00e0 <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>monito<span class=\"_ _0\"></span>raggio <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>credito <span class=\"_ _12\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _13\"></span>i <span class=\"_ _12\"></span>client<span class=\"_ _0\"></span>i avviene <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>reportistica <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>prevede <span class=\"_ _11\"></span>un\u2019analisi <span class=\"_ _11\"></span>dell\u2019esposizione <span class=\"_ _11\"></span>sul<span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>caratte<span class=\"_ _0\"></span>ristiche <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>credito,<span class=\"_ _0\"></span> considerando tra <span class=\"_ _3\"></span>l\u2019altro la <span class=\"_ _3\"></span>dislocazione geografica, il <span class=\"_ _3\"></span>canale di <span class=\"_ _3\"></span>appartenenza, l\u2019anzianit\u00e0 del <span class=\"_ _3\"></span>credito e <span class=\"_ _3\"></span>l\u2019esperienza storica sui pagamenti.<span class=\"_ _1c4\"> </span>Il <span class=\"_ _11\"></span>Gruppo <span class=\"_ _12\"></span>accantona <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>fondo <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>perdite <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>riflette <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>ssibili <span class=\"_ _11\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>crediti commerciali, <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mponenti <span class=\"_ _12\"></span>principali <span class=\"_ _11\"></span>sono <span class=\"_ _12\"></span>svalutazioni <span class=\"_ _12\"></span>specifiche <span class=\"_ _12\"></span>individuali <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>esposizioni <span class=\"_ _12\"></span>scadute <span class=\"_ _12\"></span>significative <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> svalutazioni di esposizi<span class=\"_ _0\"></span>oni omoge<span class=\"_ _0\"></span>nee per scadenze, su<span class=\"_ _0\"></span>lla base dell\u2019esperienza st<span class=\"_ _0\"></span>orica. Investimenti in attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie In <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>categoria <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ientrano <span class=\"_ _11\"></span>invest<span class=\"_ _0\"></span>imenti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>titoli <span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>ionari <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _12\"></span>quotate, <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _11\"></span>emes<span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>elevato rating, <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _11\"></span>azionari <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>obbligazionari. <span class=\"_ _11\"></span>In <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nseguenza <span class=\"_ _11\"></span>della <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>tura <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>rating <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>emittenti, <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>rischi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>credito <span class=\"_ _0\"></span>legati alla <span class=\"_ _16\"> </span>pos<span class=\"_ _0\"></span>sibile <span class=\"_ _1f\"> </span>inadem<span class=\"_ _0\"></span>pienza <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>emittenti <span class=\"_ _1f\"> </span>strume<span class=\"_ _0\"></span>nti <span class=\"_ _1f\"> </span>finanziari, <span class=\"_ _1f\"> </span>iscritti <span class=\"_ _1f\"> </span>nell\u2019attivo<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>patrimoniale, <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>ritenuti <span class=\"_ _1f\"> </span>non<span class=\"_ _0\"></span> significativi. Il valore contabile delle attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie rap<span class=\"_ _0\"></span>presenta l\u2019esposiz<span class=\"_ _0\"></span>ione mass<span class=\"_ _0\"></span>ima del Gruppo al risch<span class=\"_ _0\"></span>io di credito. <span class=\"_ _0\"></span> La tabella seguente fo<span class=\"_ _0\"></span>rnisce i dettagli dell\u2019es<span class=\"_ _0\"></span>posizione creditizia <span class=\"_ _0\"></span>per gli esercizi concl<span class=\"_ _0\"></span>usi al 31 dic<span class=\"_ _0\"></span>embre 2025 e 2024:<span class=\"_ _0\"></span> <table class=\"s w461 h27d\" id=\"_554eb7e2-28c9-41d9-936b-933fd1c35c6d\"><tr><td></td><td class=\"t m0 x21c hb y1eb4 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1eb5 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1eb5 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1eb6 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">19.793<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">14.909<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">71.089<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">58.794<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">Cassa e altre disponibili<span class=\"_ _0\"></span>t\u00e0 liquide equivalenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">109.067<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">215.857<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">352.897<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">463.082<span class=\"_ _1c4\"> </span></td></tr></table>In <span class=\"_ _17\"> </span>considerazione <span class=\"_ _14\"> </span>della <span class=\"_ _17\"> </span>natur<span class=\"_ _0\"></span>a, <span class=\"_ _14\"> </span>caratteristiche <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>iversificaz<span class=\"_ _0\"></span>ione <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>t<span class=\"_ _0\"></span>itoli <span class=\"_ _17\"> </span>obbl<span class=\"_ _0\"></span>igazionari, <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>fondi <span class=\"_ _14\"> </span>obbligazionari <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span> monetari <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"></span>azioni <span class=\"_ _11\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>rie<span class=\"_ _0\"></span>ntrano <span class=\"_ _11\"></span>neg<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>investim<span class=\"_ _0\"></span>enti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _11\"></span>fina<span class=\"_ _0\"></span>nziarie, <span class=\"_ _11\"></span>si <span class=\"_ _12\"></span>ritiene <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>variazioni <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alue intervenute durante <span class=\"_ _0\"></span>il per<span class=\"_ _0\"></span>iodo e <span class=\"_ _0\"></span>cumulativamente <span class=\"_ _0\"></span>non siano <span class=\"_ _0\"></span>dipendenti da <span class=\"_ _0\"></span>variazioni d<span class=\"_ _0\"></span>el rischio<span class=\"_ _0\"></span> credito <span class=\"_ _0\"></span>degli emittenti<span class=\"_ _0\"></span> valori mobiliari. L\u2019anzianit\u00e0 dei crediti comm<span class=\"_ _0\"></span>erciali per gli ese<span class=\"_ _0\"></span>rcizi conclusi al 31 <span class=\"_ _0\"></span>dicembre 2025 e 2024 \u00e8 <span class=\"_ _0\"></span>la segu<span class=\"_ _0\"></span>ente: <table class=\"s w3fc h25e\" id=\"_76e0d639-387f-4742-b9a9-aa8ddaa9df49\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ebc ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _71\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x21c hb y1ebd ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _183\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x53a hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x274 hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ebe ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _184\"> </span><span class=\"ff3\">(in migliaia di Euro, ad eccezione dei valori<span class=\"_ _0\"></span> percentuali)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali non ancora scaduti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x535 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">113.058<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x552 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">128.531<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">73,9%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">74,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da 1-30 giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a1 hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">15.425<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">15.884<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x25c hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">10,1%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">9,2%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da 31-120 giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a1 hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">16.321<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">16.861<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x25c hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">10,7%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">9,7%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da oltre 120<span class=\"_ _0\"></span> giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3b0 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">8.144<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">12.246<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x274 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">5,3%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">7,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali t<span class=\"_ _0\"></span>otali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x535 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x552 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x232 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">100,0%<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x35f hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">100,0%<span class=\"_ _1c4\"> </span></td></tr></table>% Scaduto al 31Dice<span class=\"_ _0\"></span>mbre<span class=\"_ _1c4\"> </span>Si <span class=\"_ _17\"> </span>ritiene<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>che <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>esi<span class=\"_ _0\"></span>stano <span class=\"_ _14\"> </span>i <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>resupposti <span class=\"_ _17\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>\u2019inesigibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>dei <span class=\"_ _14\"> </span>crediti <span class=\"_ _17\"> </span>comm<span class=\"_ _0\"></span>erciali  scaduti, <span class=\"_ _17\"> </span>laddove <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>stati<span class=\"_ _0\"></span> effettuati accantonamenti fo<span class=\"_ _0\"></span>ndati s<span class=\"_ _0\"></span>u specifiche valutazion<span class=\"_ _0\"></span>i sulla recuperabilit\u00e0 deg<span class=\"_ _0\"></span>li stessi.<span class=\"_ _1c4\"> </span>Rischio di liquidit\u00e0 Il <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>schio di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>possibilit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>incapace <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>reperire <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>risorse <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>necessarie a <span class=\"_ _11\"></span>garant<span class=\"_ _0\"></span>ire <span class=\"_ _11\"></span>l\u2019<span class=\"_ _0\"></span>operativit\u00e0 <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l\u2019a<span class=\"_ _0\"></span>dempimento <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>bblighi <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>scadenz<span class=\"_ _0\"></span>a, <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _12\"></span>stesse <span class=\"_ _12\"></span>siano <span class=\"_ _11\"></span>dispo<span class=\"_ _0\"></span>nibili <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>cost<span class=\"_ _0\"></span>i elevati. L\u2019approccio <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>prevede <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>garantire, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>possibile, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>vi <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>iano <span class=\"_ _3\"></span>sempre <span class=\"_ _3\"></span>fondi sufficienti <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>adempiere<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _11\"></span>obb<span class=\"_ _0\"></span>ligazioni <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>scadenza, <span class=\"_ _12\"></span>sia <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>condizioni <span class=\"_ _12\"></span>normali <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>tensione <span class=\"_ _12\"></span>finanziaria, senza dover sostenere on<span class=\"_ _0\"></span>eri esorbitanti o r<span class=\"_ _0\"></span>ischiare di danneggiare la p<span class=\"_ _0\"></span>ropria reputaz<span class=\"_ _0\"></span>ione. Generalmente <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>assic<span class=\"_ _0\"></span>ura <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>disponi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>suffici<span class=\"_ _0\"></span>enti pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>coprire <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>necessit\u00e0 <span class=\"_ _0\"></span>gener<span class=\"_ _0\"></span>ate dal ciclo operativo e dag<span class=\"_ _0\"></span>li investimenti, compresa <span class=\"_ _0\"></span>la gestione de<span class=\"_ _0\"></span>l ciclo finanziario.<span class=\"_ _1c4\"> </span>La <span class=\"_ _0\"></span>gest<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>abbisogni <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _11\"></span>rischi <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>svolta <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>singole <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Gruppo <span class=\"_ _11\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _11\"></span>sulla <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>di linee guida definite d<span class=\"_ _0\"></span>alla funzione corporat<span class=\"_ _0\"></span>e della Societ\u00e0.<span class=\"_ _0\"></span> La direzione finanza<span class=\"_ _0\"></span> della cont<span class=\"_ _0\"></span>rollante gestisc<span class=\"_ _0\"></span>e a livello ce<span class=\"_ _0\"></span>ntrale le st<span class=\"_ _0\"></span>rategie di f<span class=\"_ _0\"></span>inanziamento<span class=\"_ _0\"></span> a breve e <span class=\"_ _0\"></span>lungo termi<span class=\"_ _0\"></span>ne, i rapporti <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _12\"></span>banche <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>inanziatrici <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>conce<span class=\"_ _0\"></span>ssione <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>nece<span class=\"_ _0\"></span>ssarie <span class=\"_ _12\"></span>garanzie. <span class=\"_ _11\"></span>I<span class=\"_ _0\"></span>noltre<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>Direzione <span class=\"_ _12\"></span>Finanza della controllante definisc<span class=\"_ _0\"></span>e centralmente le eventuali politiche<span class=\"_ _0\"></span> di copertura da adottare sui ris<span class=\"_ _0\"></span>chi finanziari. La gestione accentrata da parte <span class=\"_ _3\"></span>della Direzione Finanza della controllante \u00e8 finalizzata al <span class=\"_ _3\"></span>raggiungimento di una struttura finanziaria equilibrata ed al man<span class=\"_ _0\"></span>tenimento della solidit\u00e0 pat<span class=\"_ _0\"></span>rimoniale del G<span class=\"_ _0\"></span>ruppo. L\u2019obiettivo <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>linee <span class=\"_ _3\"></span>guida <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>rappr<span class=\"_ _0\"></span>esentato <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>garantire <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _2\"></span>strut<span class=\"_ _0\"></span>tura <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>passivo sempre in equilibrio con <span class=\"_ _0\"></span>la composizione del<span class=\"_ _0\"></span>l\u2019attivo di bilancio,<span class=\"_ _0\"></span> al fine di mantenere un<span class=\"_ _0\"></span>\u2019elevata <span class=\"_ _0\"></span>solidit\u00e0 patrimoniale.<span class=\"_ _0\"></span> Le <span class=\"_ _13\"> </span>scade<span class=\"_ _0\"></span>nze <span class=\"_ _13\"></span>contrattuali <span class=\"_ _17\"> </span>delle <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _17\"> </span>finanziarie, <span class=\"_ _13\"></span>compresi <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>strumenti <span class=\"_ _17\"> </span>derivati, <span class=\"_ _13\"> </span>sono <span class=\"_ _17\"> </span>esposte <span class=\"_ _13\"> </span>qui <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>per l\u2019esercizio chiuso al 31 d<span class=\"_ _0\"></span>icembre 2025 e al 31 dice<span class=\"_ _0\"></span>mbre 2024: <table class=\"s w47a h27e\" id=\"_7b8c13f8-2b02-497c-bb03-d86a89a20245\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ec4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _173\"> </span><span class=\"fc1d\">Al 31 Dicembre 2025</span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c h7 y1ec5 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _185\"> </span><span class=\"fc1d\"> <span class=\"_ _45\"> </span> <span class=\"_ _186\"> </span>Scadenza<span class=\"ff2 fs4 fc2\"> </span></span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x56f hb y1ec6 ff1 fs6 fc1d sc0 ls0 ws0\">Valore </td><td class=\"t m0 x570 hb y1ec7 ff1 fs6 fc1d sc0 ls0 ws0\">Flussi </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x397 hb y1ec6 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre 5 </td></tr><tr><td></td><td class=\"t m0 x2a9 hb y1ec8 ff1 fs6 fc1d sc0 ls0 ws0\">contabile<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x551 hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">finanziari </td><td></td><td class=\"t m0 x22b hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">0-12 mesi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x571 hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">1- 2 anni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">2 - 3 anni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56e h7 y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">3-5 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x236 h7 y1ec8 ff1 fs6 fc1d sc0 ls0 ws0\">anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x572 hb y1eca ff1 fs6 fc1d sc0 ls0 ws0\">contrattuali*<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x241 h1a y1ecb ff3 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ecc ff1 fs6 fc1d sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n c/c<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56f hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">18.160<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">18.447<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">14.505<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">3.942<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x56f hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">18.863<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">21.289<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x429 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">4.470<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">3.452<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">3.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">2.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">7.911<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per strumenti deri<span class=\"_ _0\"></span>vati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30c hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ab hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.462<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a6 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">56<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56f hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">225.949<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">228.662<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">205.222<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x294 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">10.073<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">3.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">2.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">7.911<span class=\"_ _1c4\"> </span></td></tr></table>* <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>differenza <span class=\"_ _11\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _11\"></span>contabile <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>debiti <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>verso <span class=\"_ _11\"></span>banche <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>scoperti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c/c <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>flussi <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>contrattuali <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>dovuta <span class=\"_ _11\"></span>ai previsti interessi futuri sulle <span class=\"_ _3\"></span>linee di finanziamento in essere della D<span class=\"_ _3\"></span>e Nora Permelec Ltd \u2013 Giappon<span class=\"_ _3\"></span>e. * La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile dei<span class=\"_ _0\"></span> debi<span class=\"_ _0\"></span>ti per <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i relativi <span class=\"_ _0\"></span>flussi fina<span class=\"_ _0\"></span>nziari co<span class=\"_ _0\"></span>ntrattuali \u00e8 <span class=\"_ _0\"></span>rappresentata dai <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>interessi fu<span class=\"_ _0\"></span>turi dovuti sui contratti di leasing in <span class=\"_ _3\"></span>essere alla data di chiusura d<span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>\u2019esercizio. <table class=\"s w47a h27e\" id=\"_eb57c0dd-6360-4e6d-9300-a7f3745973ea\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ed3 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _173\"> </span><span class=\"fc1d\">Al 31 Dicembre 2024</span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c h7 y1ed4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _185\"> </span><span class=\"fc1d\"> <span class=\"_ _45\"> </span> <span class=\"_ _186\"> </span>Scadenza<span class=\"ff2 fs4 fc2\"> </span></span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x428 hb y1ed5 ff1 fs6 fc1d sc0 ls0 ws0\">Flussi </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x29d hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">Valore </td><td class=\"t m0 x428 hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">finanziari </td><td></td><td class=\"t m0 x22b hb y1ed7 ff1 fs6 fc1d sc0 ls0 ws0\">0-12 mesi<span class=\"_ _1c4\"> </span></td><td class=\"c n x28a y1ed8 w47b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2 anni</div></td><td class=\"c n x576 y1ed8 w47b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">3 anni</div></td><td class=\"c n x577 y1ed8 w47c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">3-5 anni</div></td><td class=\"t m0 x397 hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre 5 </td></tr><tr><td></td><td class=\"t m0 x29d h7 y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">contabile<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x428 hb y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">contrattuali </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x236 h7 y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1eda ff1 fs6 fc22 sca ls0 ws0\" colspan=\"2\"> <span class=\"_ _188\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1edb ff1 fs6 fc1d sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n c/c<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">138.281<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">150.670<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">20.094<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">4.894<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">125.682<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x56f hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">21.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">23.599<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x429 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">4.314<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.946<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.329<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.003<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">9.007<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per strumenti deri<span class=\"_ _0\"></span>vati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30c hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ab hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.801<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.801<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x338 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">2<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">385.064<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">400.050<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">247.317<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x294 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">11.712<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">129.011<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">3.003<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">9.007<span class=\"_ _1c4\"> </span></td></tr></table>*<span class=\"ff2 fs4 fc2\"> </span>* <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _0\"></span>banche <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>scoperti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c/c <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ativi <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>dovuta <span class=\"_ _0\"></span>alle upfront <span class=\"_ _17\"> </span>fees  ch<span class=\"_ _3\"></span>e,  pagate <span class=\"_ _13\"> </span>alla  data <span class=\"_ _13\"> </span>di  stipula <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _13\"> </span>di<span class=\"_ _0\"></span>  f<span class=\"_ _3\"></span>inanziamento, <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>engono <span class=\"_ _13\"> </span>pre<span class=\"_ _0\"></span>sentate <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>bilancio <span class=\"_ _13\"> </span>a  diminuzione <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>debito complessivo <span class=\"_ _11\"></span>secondo <span class=\"_ _11\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _11\"></span>del <span class=\"_ _12\"></span>costo <span class=\"_ _11\"></span>ammortizzato. <span class=\"_ _11\"></span>Inoltre, <span class=\"_ _11\"></span>gli <span class=\"_ _12\"></span>importi <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>scade<span class=\"_ _0\"></span>nza <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>Debiti <span class=\"_ _11\"></span>verso <span class=\"_ _11\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>Scoperti <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>c/c <span class=\"_ _11\"></span>include <span class=\"_ _12\"></span>sia capitale che <span class=\"_ _0\"></span>interessi; in <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>gli interessi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati stimati <span class=\"_ _0\"></span>sul Finanziamento Pool <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Industrie De <span class=\"_ _0\"></span>Nora S.p.A. e <span class=\"_ _0\"></span>Finanziamento Pool <span class=\"_ _0\"></span>di<span class=\"_ _1c4\"> </span>De <span class=\"_ _13\"> </span>Nora <span class=\"_ _13\"> </span>H<span class=\"_ _0\"></span>oldings <span class=\"_ _13\"> </span>US <span class=\"_ _13\"> </span>Inc <span class=\"_ _17\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>delle <span class=\"_ _17\"> </span>condizioni <span class=\"_ _12\"> </span>e<span class=\"_ _0\"></span>sistenti <span class=\"_ _13\"> </span>alla <span class=\"_ _13\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _12\"> </span>ch<span class=\"_ _0\"></span>iusura <span class=\"_ _13\"> </span>dell'esercizio, <span class=\"_ _13\"> </span>ol<span class=\"_ _0\"></span>tre <span class=\"_ _13\"> </span>agli <span class=\"_ _13\"> </span>interessi <span class=\"_ _13\"> </span>previsti <span class=\"_ _17\"> </span>sulle <span class=\"_ _13\"> </span>linee <span class=\"_ _13\"> </span>di finanziamento in essere de<span class=\"_ _3\"></span>lla De Nora Permelec Ltd \u2013 Gia<span class=\"_ _3\"></span>ppone.. * La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile dei<span class=\"_ _0\"></span> debi<span class=\"_ _0\"></span>ti per <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i relativi <span class=\"_ _0\"></span>flussi fina<span class=\"_ _0\"></span>nziari co<span class=\"_ _0\"></span>ntrattuali \u00e8 <span class=\"_ _0\"></span>rappresentata dai <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>interessi fu<span class=\"_ _0\"></span>turi dovuti sui contratti di leasing in <span class=\"_ _3\"></span>essere alla data di chiusura d<span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>\u2019esercizio. Il <span class=\"_ _17\"> </span>management <span class=\"_ _17\"> </span>ritiene <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>fondi <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>linee <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>credito <span class=\"_ _17\"> </span>attualmente <span class=\"_ _17\"> </span>disponibili, <span class=\"_ _17\"> </span>oltre <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>quelli <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>saranno <span class=\"_ _17\"> </span>generati dall\u2019attivit\u00e0 <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>rativa <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziamento, <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsentiranno <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfare <span class=\"_ _11\"></span>i <span class=\"_ _0\"></span>suo<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fabbisogni <span class=\"_ _11\"></span>derivanti <span class=\"_ _11\"></span>dall\u2019attivit\u00e0 di investimento, di gestione de<span class=\"_ _0\"></span>l ca<span class=\"_ _0\"></span>pitale circolante e di rimbors<span class=\"_ _0\"></span>o dei debiti alla l<span class=\"_ _0\"></span>oro naturale sca<span class=\"_ _0\"></span>denza.<span class=\"_ _1c4\"> </span>Gestione del capitale La <span class=\"_ _12\"></span>gestione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>volta <span class=\"_ _12\"></span>a <span class=\"_ _13\"></span>garantire <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>lido <span class=\"_ _12\"></span>rating <span class=\"_ _12\"></span>cr<span class=\"_ _0\"></span>editizio <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>adegu<span class=\"_ _0\"></span>ati <span class=\"_ _12\"></span>livelli <span class=\"_ _12\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>indicatori <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i capitale per supportare i p<span class=\"_ _0\"></span>iani di investime<span class=\"_ _0\"></span>nto, nel rispetto deg<span class=\"_ _0\"></span>li impegni contrattua<span class=\"_ _0\"></span>li assunti con i f<span class=\"_ _0\"></span>inanziatori. Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>si <span class=\"_ _2\"></span>dot<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>necessario <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>finanziare <span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>abbisog<span class=\"_ _0\"></span>ni <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>viluppo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>funzionamento <span class=\"_ _3\"></span>operativo; le <span class=\"_ _12\"></span>fonti <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _13\"></span>si <span class=\"_ _12\"></span>arti<span class=\"_ _0\"></span>colano <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ix <span class=\"_ _12\"></span>bilanciat<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>capitale <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>rischio <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>debito, <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>garan<span class=\"_ _0\"></span>tire un\u2019equilibrata <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>truttura <span class=\"_ _11\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>minimizzazione <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _11\"></span>complessivo <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>capitale, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>conseguente <span class=\"_ _11\"></span>vantaggio di tutti gli stakeholders.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>remune<span class=\"_ _0\"></span>razione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>capitale <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>rischio <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>mon<span class=\"_ _0\"></span>itorata <span class=\"_ _11\"></span>sulla <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>dell\u2019andamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _11\"></span>performance<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del business, <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>olta <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ddisfatte<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>tutte <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>altr<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>obbl<span class=\"_ _0\"></span>igazioni, <span class=\"_ _12\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>servizio <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>bito; <span class=\"_ _13\"></span>pertanto, <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>fine <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>garantire un\u2019adeguata rem<span class=\"_ _0\"></span>unerazione del<span class=\"_ _0\"></span> capitale, la s<span class=\"_ _0\"></span>alvaguardia de<span class=\"_ _0\"></span>lla continuit\u00e0 <span class=\"_ _0\"></span>aziendale e <span class=\"_ _0\"></span>lo sviluppo de<span class=\"_ _0\"></span>i business, <span class=\"_ _0\"></span>il Gruppo monitora <span class=\"_ _11\"></span>costante<span class=\"_ _0\"></span>mente <span class=\"_ _12\"></span>l\u2019evoluzione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>livello <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>indebitam<span class=\"_ _0\"></span>ento <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>rapporto <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _11\"></span>all\u2019<span class=\"_ _0\"></span>andamento <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el business e alle prevision<span class=\"_ _0\"></span>i dei flus<span class=\"_ _0\"></span>si di cassa attesi, nel breve e n<span class=\"_ _0\"></span>el medio lungo periodo.<span class=\"_ _1c4\"> </span>Rischio di mercato Il <span class=\"_ _0\"></span>rischio <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercato <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>rischio <span class=\"_ _11\"></span>che <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>lussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>futuri <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trumento <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziario <span class=\"_ _0\"></span>fluttuino <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>seguito <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>variazioni dei <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>rezzi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ercato, <span class=\"_ _12\"></span>dovute <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>variazioni <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>cambio, <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interess<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>e <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>d <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ltri <span class=\"_ _12\"></span>rischi <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>ezzo. <span class=\"_ _12\"></span>L\u2019obiettivo <span class=\"_ _12\"></span>della gestione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>mercato \u00e8 <span class=\"_ _2\"></span>la gestione <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>contro<span class=\"_ _3\"></span>llo <span class=\"_ _3\"></span>dell\u2019espo<span class=\"_ _0\"></span>sizione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>tale <span class=\"_ _3\"></span>rischio <span class=\"_ _3\"></span>entro <span class=\"_ _3\"></span>livelli <span class=\"_ _3\"></span>accettabili<span class=\"_ _0\"></span> ottimizzando, allo st<span class=\"_ _0\"></span>esso tempo, il rendimento d<span class=\"_ _0\"></span>egli investimen<span class=\"_ _0\"></span>ti.  Il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>negoz<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>strumenti <span class=\"_ _11\"></span>derivati n<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>corso <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>normale <span class=\"_ _11\"></span>svolgimento <span class=\"_ _0\"></span>della <span class=\"_ _11\"></span>propria <span class=\"_ _0\"></span>attiv<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ume <span class=\"_ _0\"></span>anche<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>passivit\u00e0 finanziarie <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>gesti<span class=\"_ _0\"></span>re <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>mercato.<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Ta<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>op<span class=\"_ _0\"></span>erazioni <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ono <span class=\"_ _12\"></span>effettuate <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>fi<span class=\"_ _0\"></span>ne <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>gest<span class=\"_ _0\"></span>ire <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>volatilit\u00e0 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>isultati <span class=\"_ _12\"></span>e quindi non hanno nessu<span class=\"_ _0\"></span>n intento speculativo.<span class=\"_ _0\"></span> Rischio di cambio Il <span class=\"_ _3\"></span>Gruppo opera i<span class=\"_ _3\"></span>nternazi<span class=\"_ _0\"></span>onalmente sia <span class=\"_ _3\"></span>come acquirente <span class=\"_ _3\"></span>di merci <span class=\"_ _3\"></span>e lavorazioni <span class=\"_ _3\"></span>che come <span class=\"_ _3\"></span>venditore dei <span class=\"_ _3\"></span>prodotti e <span class=\"_ _3\"></span>servizi<span class=\"_ _0\"></span> ed  \u00e8 <span class=\"_ _17\"> </span>quindi  esposto <span class=\"_ _14\"> </span>al  rischio  valuta<span class=\"_ _3\"></span>rio  derivante  dalle <span class=\"_ _17\"> </span>flutt<span class=\"_ _0\"></span>uazioni  delle <span class=\"_ _17\"> </span>valut<span class=\"_ _0\"></span>e  con <span class=\"_ _14\"> </span>cui  avvengono <span class=\"_ _17\"> </span>le  transazioni commerciali, <span class=\"_ _0\"></span>in part<span class=\"_ _0\"></span>icolare <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>dollaro s<span class=\"_ _0\"></span>tatunitense. \u00c8<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>politica <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>mantenere <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>coerente <span class=\"_ _0\"></span>equilibrio <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>attivit\u00e0 e<span class=\"_ _0\"></span> fatturazioni attive e le p<span class=\"_ _0\"></span>assivit\u00e0 e fat<span class=\"_ _0\"></span>turazioni passive ne<span class=\"_ _0\"></span>lla medesima valuta. Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>dicembre <span class=\"_ _3\"></span>2025 risultano <span class=\"_ _3\"></span>in essere <span class=\"_ _3\"></span>contratti <span class=\"_ _3\"></span>derivati <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>valute<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>stipulati d<span class=\"_ _3\"></span>al Gruppo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>fronte di <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inanziament<span class=\"_ _0\"></span>i <span class=\"_ _3\"></span>espressi in USD. Si veda la n<span class=\"_ _0\"></span>ota 32 per ulteriori detta<span class=\"_ _0\"></span>gli.  Sensitivity analys<span class=\"_ _0\"></span>is Con riferimento a <span class=\"_ _3\"></span>tali finanziamenti, l\u2019effetto di un'ipotetica, istantanea e sfavorevole variazione di cinque centesimi del tasso <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>cambio <span class=\"_ _11\"></span>USD <span class=\"_ _0\"></span>/ <span class=\"_ _11\"></span>Euro <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>isulterebbe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>impatto <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conto <span class=\"_ _11\"></span>economico <span class=\"_ _11\"></span>nell\u2019ordine <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _11\"></span>2,2 <span class=\"_ _0\"></span>milioni<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>nell\u2019eserci<span class=\"_ _0\"></span>zio chiuso al 31 dicem<span class=\"_ _0\"></span>bre 2025. Rischio tasso di interes<span class=\"_ _0\"></span>se Il <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"> </span>tas<span class=\"_ _0\"></span>so <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>interesse <span class=\"_ _13\"> </span>af<span class=\"_ _0\"></span>ferisce <span class=\"_ _13\"> </span>in <span class=\"_ _17\"> </span>particolare, <span class=\"_ _13\"> </span>quant<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>ag<span class=\"_ _0\"></span>li <span class=\"_ _13\"></span>investiment<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>in <span class=\"_ _13\"> </span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _13\"> </span>fin<span class=\"_ _0\"></span>anziarie, <span class=\"_ _13\"> </span>ag<span class=\"_ _0\"></span>li <span class=\"_ _13\"> </span>eff<span class=\"_ _0\"></span>etti <span class=\"_ _13\"></span>che <span class=\"_ _17\"> </span>le variazioni <span class=\"_ _13\"></span>nei <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>assi <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>nteresse <span class=\"_ _13\"> </span>hanno <span class=\"_ _13\"></span>su<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>prezzo <span class=\"_ _13\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>sudde<span class=\"_ _0\"></span>tte <span class=\"_ _13\"></span>attivit\u00e0; <span class=\"_ _13\"></span>svalutazion<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>rivalut<span class=\"_ _0\"></span>azioni <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>prezzi <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>t<span class=\"_ _0\"></span>ali attivit\u00e0 <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>addebitate/accred<span class=\"_ _0\"></span>itate <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lternativamente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>conto <span class=\"_ _12\"></span>economico <span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>direttame<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _11\"></span>netto. <span class=\"_ _11\"></span>Quanto invece alle passivit\u00e0 finanziarie, il rischio<span class=\"_ _0\"></span> di variazioni dei tassi di interesse ha effetti sul conto economico determinando un minor o maggior costo per<span class=\"_ _0\"></span> oneri finanzia<span class=\"_ _0\"></span>ri.<span class=\"_ _1c4\"> </span>Sensitivity analys<span class=\"_ _0\"></span>is Gli strumenti finanzia<span class=\"_ _0\"></span>ri detenuti dal Gruppo son<span class=\"_ _0\"></span>o principalme<span class=\"_ _0\"></span>nte assoggettati a tasso var<span class=\"_ _0\"></span>iabile. La situazione del G<span class=\"_ _0\"></span>ruppo per gli es<span class=\"_ _0\"></span>ercizi chiusi al 31 d<span class=\"_ _0\"></span>icembre 2025 e 2024 \u00e8<span class=\"_ _0\"></span> stata riassunta<span class=\"_ _0\"></span> nella tabella sottostante.<span class=\"_ _0\"></span> <table class=\"s w47d h27f\" id=\"_06139a5d-cf05-46e1-9bc8-fef5e5204d61\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1ee2 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1ee3 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1ee3 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x21c h1a y1ee4 ff3 fs6 fc22 sca ls0 ws0\" colspan=\"2\"> <span class=\"_ _147\"> </span><span class=\"fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1ee5 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 hb y1ee5 ff1 fs6 fc2 sc0 ls0 ws0\">(18.160)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x53b hb y1ee5 ff1 fs6 fc2 sc0 ls0 ws0\">(138.281)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee6 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie coperte<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ee6 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1ee6 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee7 ff1 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie a tasso fisso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ee7 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1ee7 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h1dd y1ee8 ff11 fs6 fc2 sc0 ls0 ws0\">Passivit\u00e0 finanziarie esposte al rischio di tasso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x226 h1dd y1ee8 ff11 fs6 fc2 sc0 ls0 ws0\">(18.160)<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x53b h1dd y1ee8 ff11 fs6 fc2 sc0 ls0 ws0\">(138.281)<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie esposte al rischio di tasso<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">110.223<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1ee9 ff1 fs6 fc2 sc0 ls0 ws0\">217.312<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eea ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eea ff1 fs6 fc8 sc0 ls0 ws0\">92.063<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eea ff1 fs6 fc8 sc0 ls0 ws0\">79.031<span class=\"_ _1c4\"> </span></td></tr></table>L\u2019effetto <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n\u2019ipotetica<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>istantanea <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>sfavorevole <span class=\"_ _12\"></span>variazione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>punto <span class=\"_ _12\"></span>percentual<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>livello <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>tassi <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>interesse risulterebbe un <span class=\"_ _0\"></span>impatto negat<span class=\"_ _0\"></span>ivo a <span class=\"_ _0\"></span>conto economico<span class=\"_ _0\"></span> nell\u2019ordine <span class=\"_ _0\"></span>di Euro 0<span class=\"_ _0\"></span>,2 milioni <span class=\"_ _0\"></span>nell\u2019esercizio ch<span class=\"_ _0\"></span>iuso al <span class=\"_ _0\"></span>31 dicembre<span class=\"_ _0\"></span> 2025, rispetto a Euro 1,<span class=\"_ _0\"></span>4 milioni ne<span class=\"_ _0\"></span>ll\u2019esercizio chiuso a<span class=\"_ _0\"></span>l 31 dicembre 2024.<span class=\"_ _0\"></span> Altri rischi di prezzo<span class=\"_ _0\"></span> Il Gruppo \u00e8 <span class=\"_ _3\"></span>esposto al rischio pr<span class=\"_ _0\"></span>ezzo per quanto concerne gli acquisti e le <span class=\"_ _3\"></span>vend<span class=\"_ _0\"></span>ite di materiali e componenti strategici, il cui <span class=\"_ _12\"></span>prezzo <span class=\"_ _12\"></span>d\u2019acquis<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>sogg<span class=\"_ _0\"></span>etto <span class=\"_ _12\"></span>alla <span class=\"_ _13\"></span>volatilit\u00e0 <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ercato. <span class=\"_ _13\"></span>In <span class=\"_ _12\"></span>particolare,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>corso <span class=\"_ _12\"></span>degl<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>ulti<span class=\"_ _0\"></span>mi <span class=\"_ _12\"></span>anni, <span class=\"_ _12\"></span>diversi <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ettori, compresi <span class=\"_ _0\"></span>quel<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>il G<span class=\"_ _0\"></span>ruppo <span class=\"_ _11\"></span>si <span class=\"_ _0\"></span>approvv<span class=\"_ _0\"></span>igiona, <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _0\"></span>registr<span class=\"_ _0\"></span>ato <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>aumento <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>prezzo <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>teriali <span class=\"_ _0\"></span>strate<span class=\"_ _0\"></span>gici, <span class=\"_ _0\"></span>altr<span class=\"_ _0\"></span>e materie <span class=\"_ _14\"> </span>prime <span class=\"_ _17\"> </span>di  base <span class=\"_ _17\"> </span>e  componenti <span class=\"_ _17\"> </span>strategici  avanzati, <span class=\"_ _17\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _14\"> </span>ha <span class=\"_ _17\"> </span>portato  ad <span class=\"_ _17\"> </span>un <span class=\"_ _14\"> </span>rapido <span class=\"_ _14\"> </span>aumento  dei <span class=\"_ _17\"> </span>prezzi, <span class=\"_ _14\"> </span>ad <span class=\"_ _17\"> </span>un conseguente <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>ncremento <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>costi <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>acquisto <span class=\"_ _12\"></span>nonch\u00e9 <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>problem<span class=\"_ _0\"></span>atiche <span class=\"_ _11\"></span>nel<span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>caten<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>fornitura. <span class=\"_ _12\"></span>Per <span class=\"_ _12\"></span>fronteggiare <span class=\"_ _11\"></span>ta<span class=\"_ _0\"></span>li difficolt\u00e0, il Gruppo proced<span class=\"_ _0\"></span>e tem<span class=\"_ _0\"></span>pificando con attenzione gli <span class=\"_ _0\"></span>acquisti di mater<span class=\"_ _0\"></span>iali strategici.  <span class=\"_ _0\"></span> L\u2019esposizione <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>inoltre <span class=\"_ _13\"></span>in <span class=\"_ _13\"></span>parte <span class=\"_ _13\"></span>mitigata <span class=\"_ _13\"></span>dal <span class=\"_ _13\"></span>fatto <span class=\"_ _13\"></span>che <span class=\"_ _13\"></span>una <span class=\"_ _13\"></span>parte <span class=\"_ _13\"></span>dei <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntratti <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ottoscritt<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _13\"></span>clienti<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>preved<span class=\"_ _0\"></span>ono <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n adeguamento dei prezzi d<span class=\"_ _0\"></span>i vendita in base<span class=\"_ _0\"></span> alla variazione de<span class=\"_ _0\"></span>l costo dei materiali stra<span class=\"_ _0\"></span>tegici. Gli <span class=\"_ _0\"></span>alt<span class=\"_ _0\"></span>ri <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ischi <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>prezzo <span class=\"_ _11\"></span>riguardano <span class=\"_ _11\"></span>inoltre <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>possibilit\u00e0 <span class=\"_ _11\"></span>che <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>va<span class=\"_ _0\"></span>lue <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>uno <span class=\"_ _11\"></span>strume<span class=\"_ _0\"></span>nto <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanziar<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ossa <span class=\"_ _11\"></span>variare <span class=\"_ _11\"></span>per motivi differenti da<span class=\"_ _0\"></span>l variare dei <span class=\"_ _0\"></span>tassi di interess<span class=\"_ _0\"></span>e o di cambio.  Il G<span class=\"_ _0\"></span>ruppo \u00e8 esposto al rischio pr<span class=\"_ _0\"></span>ezzo in quanto deten<span class=\"_ _0\"></span>tore di ti<span class=\"_ _3\"></span>toli di capitale (azi<span class=\"_ _3\"></span>oni) esposti tra gli <span class=\"_ _3\"></span>investimenti in attivit\u00e0 <span class=\"_ _3\"></span>finanziarie<span class=\"_ _0\"></span>. Considerata l\u2019inconsistenza dei <span class=\"_ _3\"></span>valori assoluti degli strumenti finanz<span class=\"_ _0\"></span>iari posseduti da<span class=\"_ _0\"></span>l Gruppo non si ritien<span class=\"_ _0\"></span>e necess<span class=\"_ _0\"></span>aria l\u2019analisi di sensitivit\u00e0.<span class=\"_ _0\"></span> Rischi climatici Gli  effetti  delle  in<span class=\"_ _3\"></span>iziat<span class=\"_ _0\"></span>ive  per  limitare <span class=\"_ _14\"> </span>i  cambiamenti  climatici  e  il <span class=\"_ _17\"> </span>pote<span class=\"_ _0\"></span>nziale  impatto  della  transizione  energetica<span class=\"_ _0\"></span> influenzano <span class=\"_ _12\"></span>le <span class=\"_ _12\"></span>stime <span class=\"_ _13\"></span>contabili <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>i <span class=\"_ _12\"></span>giudizi <span class=\"_ _12\"></span>sign<span class=\"_ _0\"></span>ificativi <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>ormulati <span class=\"_ _13\"></span>dalla <span class=\"_ _12\"></span>Direzione <span class=\"_ _12\"></span>A<span class=\"_ _0\"></span>ziendale <span class=\"_ _12\"></span>per <span class=\"_ _13\"></span>la <span class=\"_ _12\"></span>redazione <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>bilancio consolidato al 31 dicembre 2<span class=\"_ _0\"></span>025. Per <span class=\"_ _0\"></span>un\u2019anal<span class=\"_ _0\"></span>isi <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _11\"></span>dettagliata <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rischi <span class=\"_ _11\"></span>climatici, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rinv<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>aragrafo <span class=\"_ _11\"></span>\u201cIRO-1 <span class=\"_ _0\"></span>Descr<span class=\"_ _0\"></span>izione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>process<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>ind<span class=\"_ _0\"></span>ividuare <span class=\"_ _11\"></span>e valutare gli impatti, i r<span class=\"_ _0\"></span>ischi e le opportunit\u00e0 r<span class=\"_ _0\"></span>ilevanti legat<span class=\"_ _0\"></span>i al clima\u201d della rend<span class=\"_ _0\"></span>icontazione di s<span class=\"_ _0\"></span>ostenibilit\u00e0.<span class=\"_ _0\"></span> In particolare, i rischi climatici vengono tenuti in considerazione nelle stime e <span class=\"_ _3\"></span>giudiz<span class=\"_ _0\"></span>i significativi legati alle valutazioni di recuperabilit\u00e0 <span class=\"_ _12\"></span>degli <span class=\"_ _12\"></span>asset <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>ll\u2019iscrizione <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>pass<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _11\"></span>ce<span class=\"_ _0\"></span>rte <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>potenziali. <span class=\"_ _12\"></span>Il <span class=\"_ _12\"></span>piano<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>utilizzato <span class=\"_ _12\"></span>ai <span class=\"_ _12\"></span>fini <span class=\"_ _12\"></span>dell\u2019impai<span class=\"_ _0\"></span>rment <span class=\"_ _12\"></span>tiene conto <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>normative <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>esse<span class=\"_ _0\"></span>re <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>campo <span class=\"_ _12\"></span>climati<span class=\"_ _0\"></span>co <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>iniziative<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>pianificate <span class=\"_ _12\"></span>per <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>riduzi<span class=\"_ _0\"></span>one <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>emissioni,<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>cos\u00ec come <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>opportun<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _0\"></span>strategi<span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>individuate <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>relazione <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>portafoglio<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>i t<span class=\"_ _0\"></span>ecnologie<span class=\"_ _0\"></span> lega<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>all\u2019idrogeno<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>verde <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>lle regolamentazioni sul<span class=\"_ _0\"></span>la qualit\u00e0 dell\u2019acqua e su<span class=\"_ _0\"></span>lla sua possibil<span class=\"_ _0\"></span>e scarsit\u00e0. Dalle an<span class=\"_ _0\"></span>alisi <span class=\"_ _0\"></span>effettuate, <span class=\"_ _0\"></span>non <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>sono r<span class=\"_ _0\"></span>ilevati <span class=\"_ _0\"></span>impatti <span class=\"_ _0\"></span>significat<span class=\"_ _0\"></span>ivi su<span class=\"_ _0\"></span>lla valutaz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>delle att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _0\"></span>passivit\u00e0 <span class=\"_ _0\"></span>iscr<span class=\"_ _0\"></span>itte in<span class=\"_ _0\"></span> bilancio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "Rischio di credito Il <span class=\"_ _12\"></span>rischio <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>credito <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>risch<span class=\"_ _0\"></span>io <span class=\"_ _12\"></span>che <span class=\"_ _13\"></span>un <span class=\"_ _12\"></span>cliente <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>delle <span class=\"_ _13\"></span>controparti <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>uno <span class=\"_ _12\"></span>strum<span class=\"_ _0\"></span>ento <span class=\"_ _12\"></span>fina<span class=\"_ _0\"></span>nziario <span class=\"_ _12\"></span>causi <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>perdita<span class=\"_ _0\"></span> finanziaria <span class=\"_ _12\"></span>no<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>adempiendo <span class=\"_ _13\"> </span>ad<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>un\u2019obbli<span class=\"_ _0\"></span>gazione <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>deriva <span class=\"_ _13\"></span>principalmente<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>da<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>credit<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>mmerciali <span class=\"_ _13\"></span>e <span class=\"_ _13\"></span>dagli <span class=\"_ _13\"></span>investiment<span class=\"_ _0\"></span>i finanziari del Grupp<span class=\"_ _0\"></span>o. Il <span class=\"_ _20\"> </span>Gruppo <span class=\"_ _20\"> </span>frontegg<span class=\"_ _0\"></span>ia <span class=\"_ _20\"> </span>l\u2019esposizione <span class=\"_ _20\"> </span>al <span class=\"_ _20\"> </span>rischi<span class=\"_ _0\"></span>o <span class=\"_ _20\"> </span>di <span class=\"_ _20\"> </span>credito <span class=\"_ _24\"> </span>insito <span class=\"_ _20\"> </span>nella <span class=\"_ _20\"> </span>possibilit\u00e0 <span class=\"_ _20\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _20\"> </span>insolvenza <span class=\"_ _20\"> </span>(default) <span class=\"_ _20\"> </span>e<span class=\"_ _0\"></span>/o <span class=\"_ _20\"> </span>nel deterioramento <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>merito <span class=\"_ _17\"> </span>creditizio <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _13\"> </span>cl<span class=\"_ _0\"></span>ientela <span class=\"_ _17\"> </span>attraverso <span class=\"_ _17\"> </span>strumenti <span class=\"_ _17\"> </span>di <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>alutaz<span class=\"_ _0\"></span>ione <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>ogni <span class=\"_ _13\"> </span>sing<span class=\"_ _0\"></span>ola <span class=\"_ _17\"> </span>controparte mediante u<span class=\"_ _0\"></span>na struttu<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>organizzativa <span class=\"_ _0\"></span>dedicata<span class=\"_ _0\"></span>, dotata<span class=\"_ _0\"></span> degli <span class=\"_ _0\"></span>str<span class=\"_ _0\"></span>umenti adegua<span class=\"_ _0\"></span>ti a <span class=\"_ _0\"></span>eff<span class=\"_ _0\"></span>ettuare un<span class=\"_ _0\"></span> costante<span class=\"_ _0\"></span> m<span class=\"_ _0\"></span>onitoraggio, a livello giornaliero, del compo<span class=\"_ _0\"></span>rtame<span class=\"_ _0\"></span>nto e del merito creditiz<span class=\"_ _0\"></span>io della cliente<span class=\"_ _0\"></span>la. Crediti commerciali e a<span class=\"_ _0\"></span>ltri crediti Il rischio di credito \u00e8 princ<span class=\"_ _0\"></span>ipalmente conness<span class=\"_ _0\"></span>o alla possibilit\u00e0 che i client<span class=\"_ _0\"></span>i non onorino i propri d<span class=\"_ _0\"></span>ebiti verso le societ\u00e0 del Gruppo alle scadenze pattu<span class=\"_ _0\"></span>ite.  Con la maggioranza dei clienti, il<span class=\"_ _0\"></span> Gruppo intrattiene rapporti co<span class=\"_ _0\"></span>mmerciali storici e le perdite su crediti nel tempo hanno avuto <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>genere <span class=\"_ _13\"></span>incidenze <span class=\"_ _13\"></span>molto <span class=\"_ _13\"></span>limitate <span class=\"_ _13\"></span>sul <span class=\"_ _12\"></span>fatturato<span class=\"_ _0\"></span>. <span class=\"_ _13\"></span>L\u2019attivit\u00e0 <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>monito<span class=\"_ _0\"></span>raggio <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>rischio <span class=\"_ _13\"> </span>di <span class=\"_ _13\"></span>credito <span class=\"_ _12\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _13\"></span>i <span class=\"_ _12\"></span>client<span class=\"_ _0\"></span>i avviene <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>reportistica <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>prevede <span class=\"_ _11\"></span>un\u2019analisi <span class=\"_ _11\"></span>dell\u2019esposizione <span class=\"_ _11\"></span>sul<span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>caratte<span class=\"_ _0\"></span>ristiche <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>credito,<span class=\"_ _0\"></span> considerando tra <span class=\"_ _3\"></span>l\u2019altro la <span class=\"_ _3\"></span>dislocazione geografica, il <span class=\"_ _3\"></span>canale di <span class=\"_ _3\"></span>appartenenza, l\u2019anzianit\u00e0 del <span class=\"_ _3\"></span>credito e <span class=\"_ _3\"></span>l\u2019esperienza storica sui pagamenti.<span class=\"_ _1c4\"> </span>Il <span class=\"_ _11\"></span>Gruppo <span class=\"_ _12\"></span>accantona <span class=\"_ _11\"></span>un <span class=\"_ _12\"></span>fondo <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>valutazione <span class=\"_ _11\"></span>per <span class=\"_ _12\"></span>perdite <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>valore <span class=\"_ _12\"></span>che <span class=\"_ _11\"></span>riflette <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>st<span class=\"_ _0\"></span>ima <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>ssibili <span class=\"_ _11\"></span>perd<span class=\"_ _0\"></span>ite <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>crediti commerciali, <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>cui <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>mponenti <span class=\"_ _12\"></span>principali <span class=\"_ _11\"></span>sono <span class=\"_ _12\"></span>svalutazioni <span class=\"_ _12\"></span>specifiche <span class=\"_ _12\"></span>individuali <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>esposizioni <span class=\"_ _12\"></span>scadute <span class=\"_ _12\"></span>significative <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> svalutazioni di esposizi<span class=\"_ _0\"></span>oni omoge<span class=\"_ _0\"></span>nee per scadenze, su<span class=\"_ _0\"></span>lla base dell\u2019esperienza st<span class=\"_ _0\"></span>orica. Investimenti in attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie In <span class=\"_ _11\"></span>tale <span class=\"_ _11\"></span>categoria <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ientrano <span class=\"_ _11\"></span>invest<span class=\"_ _0\"></span>imenti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>titoli <span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>ionari <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _12\"></span>quotate, <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>bligazioni <span class=\"_ _11\"></span>emes<span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociet\u00e0 <span class=\"_ _11\"></span>ad <span class=\"_ _11\"></span>elevato rating, <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ondi <span class=\"_ _11\"></span>azionari <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>obbligazionari. <span class=\"_ _11\"></span>In <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nseguenza <span class=\"_ _11\"></span>della <span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>tura <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>rating <span class=\"_ _11\"></span>degli <span class=\"_ _11\"></span>emittenti, <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>rischi <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>credito <span class=\"_ _0\"></span>legati alla <span class=\"_ _16\"> </span>pos<span class=\"_ _0\"></span>sibile <span class=\"_ _1f\"> </span>inadem<span class=\"_ _0\"></span>pienza <span class=\"_ _1f\"> </span>di <span class=\"_ _1f\"> </span>emittenti <span class=\"_ _1f\"> </span>strume<span class=\"_ _0\"></span>nti <span class=\"_ _1f\"> </span>finanziari, <span class=\"_ _1f\"> </span>iscritti <span class=\"_ _1f\"> </span>nell\u2019attivo<span class=\"_ _0\"></span> <span class=\"_ _1f\"> </span>patrimoniale, <span class=\"_ _1f\"> </span>sono <span class=\"_ _1f\"> </span>ritenuti <span class=\"_ _1f\"> </span>non<span class=\"_ _0\"></span> significativi. Il valore contabile delle attiv<span class=\"_ _0\"></span>it\u00e0 finanziarie rap<span class=\"_ _0\"></span>presenta l\u2019esposiz<span class=\"_ _0\"></span>ione mass<span class=\"_ _0\"></span>ima del Gruppo al risch<span class=\"_ _0\"></span>io di credito. <span class=\"_ _0\"></span> La tabella seguente fo<span class=\"_ _0\"></span>rnisce i dettagli dell\u2019es<span class=\"_ _0\"></span>posizione creditizia <span class=\"_ _0\"></span>per gli esercizi concl<span class=\"_ _0\"></span>usi al 31 dic<span class=\"_ _0\"></span>embre 2025 e 2024:<span class=\"_ _0\"></span> <table class=\"s w461 h27d\" id=\"_554eb7e2-28c9-41d9-936b-933fd1c35c6d\"><tr><td></td><td class=\"t m0 x21c hb y1eb4 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _154\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x381 hb y1eb5 ff1 fs6 fc2 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1eb5 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1eb6 ff1 fs6 fc2 sc2 ls0 ws0\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eb7 ff1 fs6 fc2 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">Investimenti in attivit<span class=\"_ _0\"></span>\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">19.793<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eb8 ff1 fs6 fc2 sc0 ls0 ws0\">14.909<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">Altri crediti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x263 hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">71.089<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1eb9 ff1 fs6 fc2 sc0 ls0 ws0\">58.794<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">Cassa e altre disponibili<span class=\"_ _0\"></span>t\u00e0 liquide equivalenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">109.067<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1eba ff1 fs6 fc2 sc0 ls0 ws0\">215.857<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">352.897<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x35f hb y1ebb ff1 fs6 fc2 sc0 ls0 ws0\">463.082<span class=\"_ _1c4\"> </span></td></tr></table>In <span class=\"_ _17\"> </span>considerazione <span class=\"_ _14\"> </span>della <span class=\"_ _17\"> </span>natur<span class=\"_ _0\"></span>a, <span class=\"_ _14\"> </span>caratteristiche <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>iversificaz<span class=\"_ _0\"></span>ione <span class=\"_ _17\"> </span>dei <span class=\"_ _17\"> </span>t<span class=\"_ _0\"></span>itoli <span class=\"_ _17\"> </span>obbl<span class=\"_ _0\"></span>igazionari, <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _17\"> </span>fondi <span class=\"_ _14\"> </span>obbligazionari <span class=\"_ _17\"> </span>e<span class=\"_ _0\"></span> monetari <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lle <span class=\"_ _11\"></span>azioni <span class=\"_ _11\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>rie<span class=\"_ _0\"></span>ntrano <span class=\"_ _11\"></span>neg<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>investim<span class=\"_ _0\"></span>enti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _11\"></span>fina<span class=\"_ _0\"></span>nziarie, <span class=\"_ _11\"></span>si <span class=\"_ _12\"></span>ritiene <span class=\"_ _11\"></span>che <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>variazioni <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>fair <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alue intervenute durante <span class=\"_ _0\"></span>il per<span class=\"_ _0\"></span>iodo e <span class=\"_ _0\"></span>cumulativamente <span class=\"_ _0\"></span>non siano <span class=\"_ _0\"></span>dipendenti da <span class=\"_ _0\"></span>variazioni d<span class=\"_ _0\"></span>el rischio<span class=\"_ _0\"></span> credito <span class=\"_ _0\"></span>degli emittenti<span class=\"_ _0\"></span> valori mobiliari. L\u2019anzianit\u00e0 dei crediti comm<span class=\"_ _0\"></span>erciali per gli ese<span class=\"_ _0\"></span>rcizi conclusi al 31 <span class=\"_ _0\"></span>dicembre 2025 e 2024 \u00e8 <span class=\"_ _0\"></span>la segu<span class=\"_ _0\"></span>ente: <table class=\"s w3fc h25e\" id=\"_76e0d639-387f-4742-b9a9-aa8ddaa9df49\"><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ebc ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _71\"> </span><span class=\"fc1d\">Al 31 Dicembre</span></td><td></td></tr><tr><td></td><td class=\"t m0 x21c hb y1ebd ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _183\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x53a hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2024<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x274 hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ebd ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ebe ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\"> <span class=\"_ _184\"> </span><span class=\"ff3\">(in migliaia di Euro, ad eccezione dei valori<span class=\"_ _0\"></span> percentuali)<span class=\"_ _1c4\"> </span></span></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali non ancora scaduti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x535 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">113.058<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x552 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">128.531<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">73,9%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x278 hb y1ebf ff1 fs6 fc2 sc0 ls0 ws0\">74,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da 1-30 giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a1 hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">15.425<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">15.884<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x25c hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">10,1%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec0 ff1 fs6 fc2 sc0 ls0 ws0\">9,2%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da 31-120 giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a1 hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">16.321<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">16.861<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x25c hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">10,7%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec1 ff1 fs6 fc2 sc0 ls0 ws0\">9,7%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">Scaduti da oltre 120<span class=\"_ _0\"></span> giorni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3b0 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">8.144<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27a hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">12.246<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x274 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">5,3%<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1ec2 ff1 fs6 fc2 sc0 ls0 ws0\">7,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">Crediti commerciali t<span class=\"_ _0\"></span>otali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x535 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x552 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x232 hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">100,0%<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x35f hb y1ec3 ff1 fs6 fc2 sc0 ls0 ws0\">100,0%<span class=\"_ _1c4\"> </span></td></tr></table>% Scaduto al 31Dice<span class=\"_ _0\"></span>mbre<span class=\"_ _1c4\"> </span>Si <span class=\"_ _17\"> </span>ritiene<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>che <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>esi<span class=\"_ _0\"></span>stano <span class=\"_ _14\"> </span>i <span class=\"_ _17\"> </span>p<span class=\"_ _0\"></span>resupposti <span class=\"_ _17\"> </span>pe<span class=\"_ _0\"></span>r <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>\u2019inesigibilit\u00e0<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>dei <span class=\"_ _14\"> </span>crediti <span class=\"_ _17\"> </span>comm<span class=\"_ _0\"></span>erciali  scaduti, <span class=\"_ _17\"> </span>laddove <span class=\"_ _14\"> </span>non <span class=\"_ _17\"> </span>sono<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>stati<span class=\"_ _0\"></span> effettuati accantonamenti fo<span class=\"_ _0\"></span>ndati s<span class=\"_ _0\"></span>u specifiche valutazion<span class=\"_ _0\"></span>i sulla recuperabilit\u00e0 deg<span class=\"_ _0\"></span>li stessi.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-611": {
   "value": "Rischio di liquidit\u00e0 Il <span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>schio di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _3\"></span>rappresentato <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>possibilit\u00e0 <span class=\"_ _3\"></span>che <span class=\"_ _2\"></span>il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>sia <span class=\"_ _3\"></span>incapace <span class=\"_ _3\"></span>di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>reperire <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>risorse <span class=\"_ _3\"></span>finanziarie <span class=\"_ _3\"></span>necessarie a <span class=\"_ _11\"></span>garant<span class=\"_ _0\"></span>ire <span class=\"_ _11\"></span>l\u2019<span class=\"_ _0\"></span>operativit\u00e0 <span class=\"_ _12\"></span>corrente <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l\u2019a<span class=\"_ _0\"></span>dempimento <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>egli <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>bblighi <span class=\"_ _12\"></span>in <span class=\"_ _11\"></span>scadenz<span class=\"_ _0\"></span>a, <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>le <span class=\"_ _12\"></span>stesse <span class=\"_ _12\"></span>siano <span class=\"_ _11\"></span>dispo<span class=\"_ _0\"></span>nibili <span class=\"_ _11\"></span>a <span class=\"_ _12\"></span>cost<span class=\"_ _0\"></span>i elevati. L\u2019approccio <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>gestione <span class=\"_ _3\"></span>della <span class=\"_ _3\"></span>liquidit\u00e0 <span class=\"_ _3\"></span>prevede <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>garantire, <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>quanto <span class=\"_ _3\"></span>possibile, <span class=\"_ _3\"></span>che <span class=\"_ _3\"></span>vi <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>iano <span class=\"_ _3\"></span>sempre <span class=\"_ _3\"></span>fondi sufficienti <span class=\"_ _12\"></span>per <span class=\"_ _11\"></span>adempiere<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al<span class=\"_ _0\"></span>le <span class=\"_ _11\"></span>prop<span class=\"_ _0\"></span>rie <span class=\"_ _11\"></span>obb<span class=\"_ _0\"></span>ligazioni <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>lla <span class=\"_ _12\"></span>scadenza, <span class=\"_ _12\"></span>sia <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>condizioni <span class=\"_ _12\"></span>normali <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>tensione <span class=\"_ _12\"></span>finanziaria, senza dover sostenere on<span class=\"_ _0\"></span>eri esorbitanti o r<span class=\"_ _0\"></span>ischiare di danneggiare la p<span class=\"_ _0\"></span>ropria reputaz<span class=\"_ _0\"></span>ione. Generalmente <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>assic<span class=\"_ _0\"></span>ura <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>vi <span class=\"_ _0\"></span>siano <span class=\"_ _0\"></span>disponi<span class=\"_ _0\"></span>bilit\u00e0 <span class=\"_ _0\"></span>liquide <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>suffici<span class=\"_ _0\"></span>enti pe<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>coprire <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>necessit\u00e0 <span class=\"_ _0\"></span>gener<span class=\"_ _0\"></span>ate dal ciclo operativo e dag<span class=\"_ _0\"></span>li investimenti, compresa <span class=\"_ _0\"></span>la gestione de<span class=\"_ _0\"></span>l ciclo finanziario.<span class=\"_ _1c4\"> </span>La <span class=\"_ _0\"></span>gest<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>abbisogni <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>dei <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>lativi <span class=\"_ _11\"></span>rischi <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>svolta <span class=\"_ _11\"></span>dalle <span class=\"_ _11\"></span>singole <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Gruppo <span class=\"_ _11\"></span>De <span class=\"_ _11\"></span>Nora <span class=\"_ _11\"></span>sulla <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>di linee guida definite d<span class=\"_ _0\"></span>alla funzione corporat<span class=\"_ _0\"></span>e della Societ\u00e0.<span class=\"_ _0\"></span> La direzione finanza<span class=\"_ _0\"></span> della cont<span class=\"_ _0\"></span>rollante gestisc<span class=\"_ _0\"></span>e a livello ce<span class=\"_ _0\"></span>ntrale le st<span class=\"_ _0\"></span>rategie di f<span class=\"_ _0\"></span>inanziamento<span class=\"_ _0\"></span> a breve e <span class=\"_ _0\"></span>lungo termi<span class=\"_ _0\"></span>ne, i rapporti <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>le <span class=\"_ _11\"></span>pr<span class=\"_ _0\"></span>incipali <span class=\"_ _12\"></span>banche <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>inanziatrici <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>la <span class=\"_ _11\"></span>conce<span class=\"_ _0\"></span>ssione <span class=\"_ _12\"></span>delle <span class=\"_ _11\"></span>nece<span class=\"_ _0\"></span>ssarie <span class=\"_ _12\"></span>garanzie. <span class=\"_ _11\"></span>I<span class=\"_ _0\"></span>noltre<span class=\"_ _0\"></span>, <span class=\"_ _11\"></span>la <span class=\"_ _12\"></span>Direzione <span class=\"_ _12\"></span>Finanza della controllante definisc<span class=\"_ _0\"></span>e centralmente le eventuali politiche<span class=\"_ _0\"></span> di copertura da adottare sui ris<span class=\"_ _0\"></span>chi finanziari. La gestione accentrata da parte <span class=\"_ _3\"></span>della Direzione Finanza della controllante \u00e8 finalizzata al <span class=\"_ _3\"></span>raggiungimento di una struttura finanziaria equilibrata ed al man<span class=\"_ _0\"></span>tenimento della solidit\u00e0 pat<span class=\"_ _0\"></span>rimoniale del G<span class=\"_ _0\"></span>ruppo. L\u2019obiettivo <span class=\"_ _3\"></span>principale <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>tali <span class=\"_ _3\"></span>linee <span class=\"_ _3\"></span>guida <span class=\"_ _3\"></span>\u00e8 <span class=\"_ _2\"></span>rappr<span class=\"_ _0\"></span>esentato <span class=\"_ _3\"></span>dalla <span class=\"_ _3\"></span>capacit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>garantire <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>presenza <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>una <span class=\"_ _2\"></span>strut<span class=\"_ _0\"></span>tura <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>passivo sempre in equilibrio con <span class=\"_ _0\"></span>la composizione del<span class=\"_ _0\"></span>l\u2019attivo di bilancio,<span class=\"_ _0\"></span> al fine di mantenere un<span class=\"_ _0\"></span>\u2019elevata <span class=\"_ _0\"></span>solidit\u00e0 patrimoniale.<span class=\"_ _0\"></span> Le <span class=\"_ _13\"> </span>scade<span class=\"_ _0\"></span>nze <span class=\"_ _13\"></span>contrattuali <span class=\"_ _17\"> </span>delle <span class=\"_ _13\"></span>passivit\u00e0 <span class=\"_ _17\"> </span>finanziarie, <span class=\"_ _13\"></span>compresi <span class=\"_ _17\"> </span>gli <span class=\"_ _13\"></span>strumenti <span class=\"_ _17\"> </span>derivati, <span class=\"_ _13\"> </span>sono <span class=\"_ _17\"> </span>esposte <span class=\"_ _13\"> </span>qui <span class=\"_ _17\"> </span>di <span class=\"_ _13\"></span>seguito <span class=\"_ _13\"></span>per l\u2019esercizio chiuso al 31 d<span class=\"_ _0\"></span>icembre 2025 e al 31 dice<span class=\"_ _0\"></span>mbre 2024: <table class=\"s w47a h27e\" id=\"_7b8c13f8-2b02-497c-bb03-d86a89a20245\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ec4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _173\"> </span><span class=\"fc1d\">Al 31 Dicembre 2025</span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c h7 y1ec5 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _185\"> </span><span class=\"fc1d\"> <span class=\"_ _45\"> </span> <span class=\"_ _186\"> </span>Scadenza<span class=\"ff2 fs4 fc2\"> </span></span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x56f hb y1ec6 ff1 fs6 fc1d sc0 ls0 ws0\">Valore </td><td class=\"t m0 x570 hb y1ec7 ff1 fs6 fc1d sc0 ls0 ws0\">Flussi </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x397 hb y1ec6 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre 5 </td></tr><tr><td></td><td class=\"t m0 x2a9 hb y1ec8 ff1 fs6 fc1d sc0 ls0 ws0\">contabile<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x551 hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">finanziari </td><td></td><td class=\"t m0 x22b hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">0-12 mesi<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x571 hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">1- 2 anni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x25c hb y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">2 - 3 anni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56e h7 y1ec9 ff1 fs6 fc1d sc0 ls0 ws0\">3-5 anni<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x236 h7 y1ec8 ff1 fs6 fc1d sc0 ls0 ws0\">anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td class=\"t m0 x572 hb y1eca ff1 fs6 fc1d sc0 ls0 ws0\">contrattuali*<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x241 h1a y1ecb ff3 fs6 fc2 sc0 ls0 ws0\" colspan=\"2\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ecc ff1 fs6 fc1d sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n c/c<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56f hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">18.160<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">18.447<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">14.505<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">3.942<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ecd ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x56f hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">18.863<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">21.289<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x429 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">4.470<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">3.452<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">3.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">2.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ece ff1 fs6 fc2 sc0 ls0 ws0\">7.911<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per strumenti deri<span class=\"_ _0\"></span>vati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30c hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ab hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">142<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ecf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.518<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">113.462<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a6 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">56<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ed0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56f hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">75.266<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ed1 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">225.949<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">228.662<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">205.222<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x294 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">10.073<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">3.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">2.454<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ed2 ff1 fs6 fc2 sc0 ls0 ws0\">7.911<span class=\"_ _1c4\"> </span></td></tr></table>* <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>differenza <span class=\"_ _11\"></span>tra <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>val<span class=\"_ _0\"></span>ore <span class=\"_ _11\"></span>contabile <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>debiti <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>verso <span class=\"_ _11\"></span>banche <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>scoperti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>c/c <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>flussi <span class=\"_ _11\"></span>finanziari <span class=\"_ _11\"></span>contrattuali <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>dovuta <span class=\"_ _11\"></span>ai previsti interessi futuri sulle <span class=\"_ _3\"></span>linee di finanziamento in essere della D<span class=\"_ _3\"></span>e Nora Permelec Ltd \u2013 Giappon<span class=\"_ _3\"></span>e. * La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile dei<span class=\"_ _0\"></span> debi<span class=\"_ _0\"></span>ti per <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i relativi <span class=\"_ _0\"></span>flussi fina<span class=\"_ _0\"></span>nziari co<span class=\"_ _0\"></span>ntrattuali \u00e8 <span class=\"_ _0\"></span>rappresentata dai <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>interessi fu<span class=\"_ _0\"></span>turi dovuti sui contratti di leasing in <span class=\"_ _3\"></span>essere alla data di chiusura d<span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>\u2019esercizio. <table class=\"s w47a h27e\" id=\"_eb57c0dd-6360-4e6d-9300-a7f3745973ea\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1ed3 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _173\"> </span><span class=\"fc1d\">Al 31 Dicembre 2024</span></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x21c h7 y1ed4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _185\"> </span><span class=\"fc1d\"> <span class=\"_ _45\"> </span> <span class=\"_ _186\"> </span>Scadenza<span class=\"ff2 fs4 fc2\"> </span></span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x428 hb y1ed5 ff1 fs6 fc1d sc0 ls0 ws0\">Flussi </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x29d hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">Valore </td><td class=\"t m0 x428 hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">finanziari </td><td></td><td class=\"t m0 x22b hb y1ed7 ff1 fs6 fc1d sc0 ls0 ws0\">0-12 mesi<span class=\"_ _1c4\"> </span></td><td class=\"c n x28a y1ed8 w47b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">2 anni</div></td><td class=\"c n x576 y1ed8 w47b h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">3 anni</div></td><td class=\"c n x577 y1ed8 w47c h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc1d sc0 ls0 ws0\">3-5 anni</div></td><td class=\"t m0 x397 hb y1ed6 ff1 fs6 fc1d sc0 ls0 ws0\">Oltre 5 </td></tr><tr><td></td><td class=\"t m0 x29d h7 y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">contabile<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x428 hb y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">contrattuali </td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x236 h7 y1ed9 ff1 fs6 fc1d sc0 ls0 ws0\">anni<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x21c hb y1eda ff1 fs6 fc22 sca ls0 ws0\" colspan=\"2\"> <span class=\"_ _188\"> </span><span class=\"ff3 fc2 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1edb ff1 fs6 fc1d sc0 ls0 ws0\">Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n c/c<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">138.281<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">150.670<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x42d hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">20.094<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">4.894<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">125.682<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1edc ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x56f hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">21.002<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x573 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">23.599<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x429 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">4.314<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.946<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.329<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">3.003<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1edd ff1 fs6 fc2 sc0 ls0 ws0\">9.007<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">Debiti per strumenti deri<span class=\"_ _0\"></span>vati<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x30c hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x55f hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3ab hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">303<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a0 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ede ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">Debiti commerciali<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.801<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.801<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">116.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x338 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">2<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x376 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1edf ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">Altri debiti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">108.677<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x43a hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x544 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x235 hb y1ee0 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">Totale passivit\u00e0 finanziarie<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x574 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">385.064<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x575 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">400.050<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x430 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">247.317<span class=\"_ _1c4\"> </span></td><td></td><td class=\"t m0 x294 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">11.712<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x274 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">129.011<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x38a hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">3.003<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x253 hb y1ee1 ff1 fs6 fc2 sc0 ls0 ws0\">9.007<span class=\"_ _1c4\"> </span></td></tr></table>*<span class=\"ff2 fs4 fc2\"> </span>* <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza <span class=\"_ _0\"></span>tra <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>debiti <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>erso <span class=\"_ _0\"></span>banche <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>scoperti <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>c/c <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>rel<span class=\"_ _0\"></span>ativi <span class=\"_ _0\"></span>flussi <span class=\"_ _0\"></span>finanziari <span class=\"_ _0\"></span>contrattuali <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>dovuta <span class=\"_ _0\"></span>alle upfront <span class=\"_ _17\"> </span>fees  ch<span class=\"_ _3\"></span>e,  pagate <span class=\"_ _13\"> </span>alla  data <span class=\"_ _13\"> </span>di  stipula <span class=\"_ _17\"> </span>del <span class=\"_ _17\"> </span>contratto <span class=\"_ _13\"> </span>di<span class=\"_ _0\"></span>  f<span class=\"_ _3\"></span>inanziamento, <span class=\"_ _13\"> </span>v<span class=\"_ _0\"></span>engono <span class=\"_ _13\"> </span>pre<span class=\"_ _0\"></span>sentate <span class=\"_ _17\"> </span>nel <span class=\"_ _17\"> </span>bilancio <span class=\"_ _13\"> </span>a  diminuzione <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _17\"> </span>debito complessivo <span class=\"_ _11\"></span>secondo <span class=\"_ _11\"></span>il<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>cri<span class=\"_ _0\"></span>terio <span class=\"_ _11\"></span>del <span class=\"_ _12\"></span>costo <span class=\"_ _11\"></span>ammortizzato. <span class=\"_ _11\"></span>Inoltre, <span class=\"_ _11\"></span>gli <span class=\"_ _12\"></span>importi <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>scade<span class=\"_ _0\"></span>nza <span class=\"_ _11\"></span>dei <span class=\"_ _12\"></span>Debiti <span class=\"_ _11\"></span>verso <span class=\"_ _11\"></span>banche<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>Scoperti <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>c/c <span class=\"_ _11\"></span>include <span class=\"_ _12\"></span>sia capitale che <span class=\"_ _0\"></span>interessi; in <span class=\"_ _0\"></span>particolare, <span class=\"_ _0\"></span>gli interessi <span class=\"_ _0\"></span>sono <span class=\"_ _0\"></span>stati stimati <span class=\"_ _0\"></span>sul Finanziamento Pool <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>Industrie De <span class=\"_ _0\"></span>Nora S.p.A. e <span class=\"_ _0\"></span>Finanziamento Pool <span class=\"_ _0\"></span>di<span class=\"_ _1c4\"> </span><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4b4\">De <span class=\"_ _13\"> </span>Nora <span class=\"_ _13\"> </span>H<span class=\"_ _0\"></span>oldings <span class=\"_ _13\"> </span>US <span class=\"_ _13\"> </span>Inc <span class=\"_ _17\"> </span>sulla <span class=\"_ _13\"> </span>base <span class=\"_ _13\"> </span>delle <span class=\"_ _17\"> </span>condizioni <span class=\"_ _12\"> </span>e<span class=\"_ _0\"></span>sistenti <span class=\"_ _13\"> </span>alla <span class=\"_ _13\"> </span>data <span class=\"_ _17\"> </span>di <span class=\"_ _12\"> </span>ch<span class=\"_ _0\"></span>iusura <span class=\"_ _13\"> </span>dell'esercizio, <span class=\"_ _13\"> </span>ol<span class=\"_ _0\"></span>tre <span class=\"_ _13\"> </span>agli <span class=\"_ _13\"> </span>interessi <span class=\"_ _13\"> </span>previsti <span class=\"_ _17\"> </span>sulle <span class=\"_ _13\"> </span>linee <span class=\"_ _13\"> </span>di </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4b5\">finanziamento in essere de<span class=\"_ _3\"></span>lla De Nora Permelec Ltd \u2013 Gia<span class=\"_ _3\"></span>ppone.. </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4b6\">* La <span class=\"_ _0\"></span>diffe<span class=\"_ _0\"></span>renza tra <span class=\"_ _0\"></span>il <span class=\"_ _0\"></span>valore <span class=\"_ _0\"></span>contabile dei<span class=\"_ _0\"></span> debi<span class=\"_ _0\"></span>ti per <span class=\"_ _0\"></span>leasing <span class=\"_ _0\"></span>ed <span class=\"_ _0\"></span>i relativi <span class=\"_ _0\"></span>flussi fina<span class=\"_ _0\"></span>nziari co<span class=\"_ _0\"></span>ntrattuali \u00e8 <span class=\"_ _0\"></span>rappresentata dai <span class=\"_ _0\"></span>previsti <span class=\"_ _0\"></span>interessi fu<span class=\"_ _0\"></span>turi </div><div class=\"t m0 h1a0 ff3 fs7 fc0 sc0 ls0 ws0 gs4b7\">dovuti sui contratti di leasing in <span class=\"_ _3\"></span>essere alla data di chiusura d<span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>\u2019esercizio. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b8\">Il <span class=\"_ _17\"> </span>management <span class=\"_ _17\"> </span>ritiene <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>fondi <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>le <span class=\"_ _17\"> </span>linee <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>credito <span class=\"_ _17\"> </span>attualmente <span class=\"_ _17\"> </span>disponibili, <span class=\"_ _17\"> </span>oltre <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>quelli <span class=\"_ _17\"> </span>che<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>saranno <span class=\"_ _17\"> </span>generati </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4b9\">dall\u2019attivit\u00e0 <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>rativa <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>finan<span class=\"_ _0\"></span>ziamento, <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsentiranno <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gru<span class=\"_ _0\"></span>ppo <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oddisfare <span class=\"_ _11\"></span>i <span class=\"_ _0\"></span>suo<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>fabbisogni <span class=\"_ _11\"></span>derivanti <span class=\"_ _11\"></span>dall\u2019attivit\u00e0 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs4ba\">di investimento, di gestione de<span class=\"_ _0\"></span>l ca<span class=\"_ _0\"></span>pitale circolante e di rimbors<span class=\"_ _0\"></span>o dei debiti alla l<span class=\"_ _0\"></span>oro naturale sca<span class=\"_ _0\"></span>denza.<span class=\"_ _1c4\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "Gestione del capitale La <span class=\"_ _12\"></span>gestione <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>capitale <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Gr<span class=\"_ _0\"></span>uppo <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _12\"></span>volta <span class=\"_ _12\"></span>a <span class=\"_ _13\"></span>garantire <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>lido <span class=\"_ _12\"></span>rating <span class=\"_ _12\"></span>cr<span class=\"_ _0\"></span>editizio <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>adegu<span class=\"_ _0\"></span>ati <span class=\"_ _12\"></span>livelli <span class=\"_ _12\"></span>deg<span class=\"_ _0\"></span>li <span class=\"_ _12\"></span>indicatori <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i capitale per supportare i p<span class=\"_ _0\"></span>iani di investime<span class=\"_ _0\"></span>nto, nel rispetto deg<span class=\"_ _0\"></span>li impegni contrattua<span class=\"_ _0\"></span>li assunti con i f<span class=\"_ _0\"></span>inanziatori. Il <span class=\"_ _3\"></span>Gruppo <span class=\"_ _3\"></span>si <span class=\"_ _2\"></span>dot<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>capitale <span class=\"_ _3\"></span>necessario <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>finanziare <span class=\"_ _3\"></span>i <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>abbisog<span class=\"_ _0\"></span>ni <span class=\"_ _3\"></span>di <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>viluppo <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>business <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>funzionamento <span class=\"_ _3\"></span>operativo; le <span class=\"_ _12\"></span>fonti <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>f<span class=\"_ _0\"></span>inanziamento <span class=\"_ _13\"></span>si <span class=\"_ _12\"></span>arti<span class=\"_ _0\"></span>colano <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ix <span class=\"_ _12\"></span>bilanciat<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>capitale <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>rischio <span class=\"_ _12\"></span>e <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>capitale <span class=\"_ _13\"></span>di <span class=\"_ _12\"></span>debito, <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _12\"></span>garan<span class=\"_ _0\"></span>tire un\u2019equilibrata <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>truttura <span class=\"_ _11\"></span>finanz<span class=\"_ _0\"></span>iaria <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>minimizzazione <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>sto <span class=\"_ _11\"></span>complessivo <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>capitale, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>conseguente <span class=\"_ _11\"></span>vantaggio di tutti gli stakeholders.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>remune<span class=\"_ _0\"></span>razione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>capitale <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>rischio <span class=\"_ _0\"></span>\u00e8 <span class=\"_ _11\"></span>mon<span class=\"_ _0\"></span>itorata <span class=\"_ _11\"></span>sulla <span class=\"_ _11\"></span>base <span class=\"_ _11\"></span>dell\u2019andamento <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>mercato<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e <span class=\"_ _0\"></span>delle <span class=\"_ _11\"></span>performance<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>del business, <span class=\"_ _13\"></span>una <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>olta <span class=\"_ _12\"></span>so<span class=\"_ _0\"></span>ddisfatte<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>tutte <span class=\"_ _12\"></span>le <span class=\"_ _13\"></span>altr<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>obbl<span class=\"_ _0\"></span>igazioni, <span class=\"_ _12\"></span>tr<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>cui <span class=\"_ _13\"></span>il <span class=\"_ _13\"></span>servizio <span class=\"_ _13\"></span>del <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>bito; <span class=\"_ _13\"></span>pertanto, <span class=\"_ _13\"></span>al <span class=\"_ _13\"></span>fine <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>garantire un\u2019adeguata rem<span class=\"_ _0\"></span>unerazione del<span class=\"_ _0\"></span> capitale, la s<span class=\"_ _0\"></span>alvaguardia de<span class=\"_ _0\"></span>lla continuit\u00e0 <span class=\"_ _0\"></span>aziendale e <span class=\"_ _0\"></span>lo sviluppo de<span class=\"_ _0\"></span>i business, <span class=\"_ _0\"></span>il Gruppo monitora <span class=\"_ _11\"></span>costante<span class=\"_ _0\"></span>mente <span class=\"_ _12\"></span>l\u2019evoluzione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>livello <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>indebitam<span class=\"_ _0\"></span>ento <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>rapporto <span class=\"_ _12\"></span>al <span class=\"_ _11\"></span>patrimon<span class=\"_ _0\"></span>io <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>etto, <span class=\"_ _11\"></span>all\u2019<span class=\"_ _0\"></span>andamento <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el business e alle prevision<span class=\"_ _0\"></span>i dei flus<span class=\"_ _0\"></span>si di cassa attesi, nel breve e n<span class=\"_ _0\"></span>el medio lungo periodo.<span class=\"_ _1c4\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "Classificazione contabile <span class=\"_ _3\"></span>e <span class=\"ff3\">fair value</span> Nella seguente tabella sono esposti per ogni attivit\u00e0 e passivit\u00e0 finanziaria, il valore contabile iscritto nel prospetto della situazione patrimoniale f<span class=\"_ _0\"></span>inanziaria. Inoltre, con riferimento alle atti<span class=\"_ _0\"></span>vit\u00e0 e passivit\u00e0 finanziarie co<span class=\"_ _0\"></span>ntabilizzate al fair value, nel<span class=\"_ _0\"></span>la tabella vengono class<span class=\"_ _0\"></span>ificati in base alla tecnica di va<span class=\"_ _0\"></span>lutazione utilizzata. I d<span class=\"_ _0\"></span>iversi livelli sono st<span class=\"_ _0\"></span>ati definiti come i<span class=\"_ _0\"></span>llustrato di seg<span class=\"_ _0\"></span>uito: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Livello 1: prezzi quotati (<span class=\"_ _0\"></span>non rettif<span class=\"_ _0\"></span>icati) su mercati attivi<span class=\"_ _0\"></span> per attivit\u00e0 o pass<span class=\"_ _0\"></span>ivit\u00e0 identiche; </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Livello 2: <span class=\"_ _0\"></span>dati<span class=\"_ _0\"></span> di <span class=\"_ _0\"></span>input <span class=\"_ _0\"></span>diversi <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>i prezzi<span class=\"_ _0\"></span> quotati <span class=\"_ _0\"></span>di c<span class=\"_ _0\"></span>ui <span class=\"_ _0\"></span>al l<span class=\"_ _0\"></span>ivello 1<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>sono osse<span class=\"_ _0\"></span>rvabili <span class=\"_ _0\"></span>per l<span class=\"_ _0\"></span>\u2019attivit\u00e0 <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>la pass<span class=\"_ _0\"></span>ivit\u00e0, s<span class=\"_ _0\"></span>ia </span></span>direttamente, sia indirettam<span class=\"_ _0\"></span>ente;<span class=\"_ _0\"></span> <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">Livello 3: dati di input re<span class=\"_ _0\"></span>lativi all<span class=\"_ _0\"></span>\u2019attivit\u00e0 o alla pass<span class=\"_ _0\"></span>ivit\u00e0 che non sono basa<span class=\"_ _0\"></span>ti su dati di mercato os<span class=\"_ _0\"></span>servabili. </span></span>Gli strumenti finanzia<span class=\"_ _0\"></span>ri nel presente bil<span class=\"_ _0\"></span>ancio consolidato appa<span class=\"_ _0\"></span>rtengono a tutti e tre <span class=\"_ _0\"></span>i livelli.<span class=\"_ _0\"></span> Per le voci per le qual<span class=\"_ _0\"></span>i non \u00e8 stato indicat<span class=\"_ _0\"></span>o il fair value, si r<span class=\"_ _0\"></span>itiene che il valore contab<span class=\"_ _0\"></span>ile appross<span class=\"_ _0\"></span>imi il relativo fair valu<span class=\"_ _0\"></span>e. Le seguenti tabelle forniscono una r<span class=\"_ _0\"></span>ipartizione delle attivit\u00e0 e p<span class=\"_ _0\"></span>assivit\u00e0 finanziar<span class=\"_ _0\"></span>ie per categoria, in accordo al<span class=\"_ _0\"></span>l\u2019IFRS 9, al 31 dicembre 2025 e 202<span class=\"_ _0\"></span>4.  Classificazione contabile e fai<span class=\"_ _0\"></span>r value V<span class=\"_ _0\"></span>alore Contabile<span class=\"_ _1c4\"> </span>Fair Value<span class=\"_ _1c4\"> </span>al 31 Dicembre 2025<span class=\"ff2 fs4 fc2\"> </span>Investi-<span class=\"_ _1c4\"> </span>menti in Stru-Altre Finanziamenti attivit\u00e0 passivit\u00e0 menti<span class=\"_ _1c4\"> </span>Livello Livello Livello  <span class=\"_ _189\"> </span>Note<span class=\"ff2 fs4 fc2\"> </span>e crediti<span class=\"ff2 fs4 fc2\"> </span>finan-<span class=\"_ _1c4\"> </span>finan-<span class=\"_ _1c4\"> </span>derivati<span class=\"_ _1c4\"> </span>Totale<span class=\"ff2 fs4 fc2\"> </span>1<span class=\"ff2 fs4 fc2\"> </span>2<span class=\"ff2 fs4 fc2\"> </span>3<span class=\"ff2 fs4 fc2\"> </span>ziarie -<span class=\"_ _1c4\"> </span>ziarie<span class=\"ff2 fs4 fc2\"> </span>al Fair<span class=\"_ _1c4\"> </span>Fair<span class=\"_ _1c4\"> </span>value<span class=\"_ _1c4\"> </span>value<span class=\"_ _1c4\"> </span>Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie <span class=\"_ _18a\"> </span><span class=\"sc0\"> <span class=\"_ _18b\"> </span><span class=\"ff3\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></span>Disponibilit\u00e0 liqui<span class=\"_ _0\"></span>de e mezzi 25109.067<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-109.067-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>equivalenti<span class=\"ff2 fs4\"> </span>Crediti commerciali e al<span class=\"_ _0\"></span>tri crediti<span class=\"_ _1c4\"> </span>23/24<span class=\"_ _1c4\"> </span>223.880<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>223.880<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie inclusi gli 19<span class=\"_ _1c4\"> </span>15719.793<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-19.9507.560-12.233<span class=\"_ _1c4\"> </span>strumenti derivati<span class=\"ff2 fs4\"> </span> <span class=\"_ _18c\"> </span> <span class=\"_ _120\"> </span><span class=\"ff11 sc0\">333.104<span class=\"_ _1c4\"> </span></span>19.793<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>352.897<span class=\"_ _1c4\"> </span>7.560<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>12.233<span class=\"_ _1c4\"> </span>Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span>Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n<span class=\"_ _1c4\"> </span>conto corrente<span class=\"_ _1c4\"> </span>29<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>18.160<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>18.160-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span>29<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>18.863<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>18.863<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Strumenti finanziari de<span class=\"_ _0\"></span>rivati<span class=\"_ _1c4\"> </span>29<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>142<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>142<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>142<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Debiti commerciali<span class=\"_ _0\"></span> ed altri debiti30/31/32-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>200.960<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>200.960<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>- <span class=\"_ _18c\"> </span> <span class=\"_ _91\"> </span><span class=\"ff11\">-<span class=\"_ _1c4\"> </span></span>-<span class=\"_ _1c4\"> </span>237.983<span class=\"_ _1c4\"> </span>142<span class=\"_ _1c4\"> </span>238.125<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>142<span class=\"_ _1c4\"> </span>Classificazione contabile e fai<span class=\"_ _0\"></span>r value Valore Contabi<span class=\"_ _0\"></span>le<span class=\"_ _1c4\"> </span>F<span class=\"_ _0\"></span>air Value<span class=\"_ _1c4\"> </span>al 31 dicembre 2024<span class=\"ff2 fs4 fc2\"> </span>Investi-<span class=\"_ _1c4\"> </span>menti in Stru-Altre Finanziamenti attivit\u00e0 passivit\u00e0 menti<span class=\"_ _1c4\"> </span>Livello Livello Livello  <span class=\"_ _18d\"> </span>Note<span class=\"ff2 fs4 fc2\"> </span>e crediti<span class=\"ff2 fs4 fc2\"> </span>finan-<span class=\"_ _1c4\"> </span>finan-<span class=\"_ _1c4\"> </span>derivati<span class=\"_ _1c4\"> </span>Totale<span class=\"ff2 fs4 fc2\"> </span>1<span class=\"ff2 fs4 fc2\"> </span>2<span class=\"ff2 fs4 fc2\"> </span>3<span class=\"ff2 fs4 fc2\"> </span>ziarie -<span class=\"_ _1c4\"> </span>ziarie<span class=\"ff2 fs4 fc2\"> </span>al Fair<span class=\"_ _1c4\"> </span>Fair<span class=\"_ _1c4\"> </span>value<span class=\"_ _1c4\"> </span>value<span class=\"_ _1c4\"> </span>Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie <span class=\"_ _18a\"> </span><span class=\"sc0\"> <span class=\"_ _18b\"> </span><span class=\"ff3\">(in migliai<span class=\"_ _0\"></span>a di Euro)<span class=\"_ _1c4\"> </span></span></span>Disponibilit\u00e0 liqui<span class=\"_ _0\"></span>de e mezzi 25215.857<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-215.857-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>equivalenti<span class=\"ff2 fs4\"> </span>Crediti commerciali e al<span class=\"_ _0\"></span>tri crediti<span class=\"_ _1c4\"> </span>23/24<span class=\"_ _1c4\"> </span>232.123<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>232.123<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Attivit\u00e0 finanzi<span class=\"_ _0\"></span>arie inclusi gli 19<span class=\"_ _1c4\"> </span>19314.909<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-15.1027.730-7.179<span class=\"_ _1c4\"> </span>strumenti derivati<span class=\"ff2 fs4\"> </span> <span class=\"_ _18e\"> </span> <span class=\"_ _120\"> </span><span class=\"ff11\">448.173<span class=\"_ _1c4\"> </span></span>14.909<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>463.082<span class=\"_ _1c4\"> </span>7.730<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>7.179<span class=\"_ _1c4\"> </span>Passivit\u00e0 finanzi<span class=\"_ _0\"></span>arie<span class=\"_ _1c4\"> </span>Debiti verso banche e Scoperti i<span class=\"_ _0\"></span>n<span class=\"_ _1c4\"> </span>conto corrente<span class=\"_ _1c4\"> </span>29<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>138.281<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>138.281<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Debiti per <span class=\"ff3\">leasing<span class=\"_ _1c4\"> </span></span>29<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>21.002<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>21.002<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Strumenti finanziari de<span class=\"_ _0\"></span>rivati<span class=\"_ _1c4\"> </span>32<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>303<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>303<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>303<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>Debiti commerciali<span class=\"_ _0\"></span> ed altri debiti30/31/32-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>249.712<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>249.712<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>- <span class=\"_ _18f\"> </span><span class=\"ff11\">-<span class=\"_ _1c4\"> </span></span>-<span class=\"_ _1c4\"> </span>408.995<span class=\"_ _1c4\"> </span>303<span class=\"_ _1c4\"> </span>409.298<span class=\"_ _1c4\"> </span>-<span class=\"_ _1c4\"> </span>303",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "<div class=\"t m0 hd ff1 fs8 fc1d sc0 ls0 ws0 gs501\">G. Rapporti con parti correl<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>te </div><div class=\"t m0 he ff1 fs9 fc1d sc0 ls0 ws0 gs502\">38. Rapporti con parti correla<span class=\"_ _0\"></span>te </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs503\">Le <span class=\"_ _13\"> </span>operazioni <span class=\"_ _13\"> </span>poste<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _17\"> </span>essere <span class=\"_ _13\"> </span>con <span class=\"_ _17\"> </span>parti <span class=\"_ _13\"></span>correlate, <span class=\"_ _13\"> </span>cos<span class=\"_ _0\"></span>\u00ec <span class=\"_ _13\"></span>come <span class=\"_ _17\"> </span>definite <span class=\"_ _13\"></span>dal <span class=\"_ _13\"> </span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _13\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _13\"> </span>internaz<span class=\"_ _0\"></span>ionale <span class=\"_ _13\"></span>IAS <span class=\"_ _17\"> </span>24 <span class=\"_ _13\"></span>- </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs504\">Informativa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>sulle <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>parti<span class=\"_ _0\"></span> correl<span class=\"_ _0\"></span>ate, s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>riconducibili <span class=\"_ _0\"></span>prevalent<span class=\"_ _0\"></span>emente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span>rciali, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs505\">amministrativi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i. Ta<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>rientrano <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>a norm<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>gestion<span class=\"_ _0\"></span>e d\u2019impresa<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _0\"></span>tipica <span class=\"_ _0\"></span>di </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs506\">ciascun <span class=\"_ _0\"></span>soggetto <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>ato, e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono regolate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato. In <span class=\"_ _0\"></span>particolar<span class=\"_ _0\"></span>e, i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>intrattiene <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs507\">le seguenti parti correl<span class=\"_ _0\"></span>ate: </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs508\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la societ\u00e0 controllante d<span class=\"_ _0\"></span>iretta, Federico De <span class=\"_ _0\"></span>Nora S.p.A. (la \u201cSoci<span class=\"_ _0\"></span>et\u00e0 Controllante<span class=\"_ _0\"></span>\u201d); </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs509\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la societ\u00e0 collegata tk<span class=\"_ _0\"></span> nucera e le sue controllate (l<span class=\"_ _0\"></span>e \"Societ\u00e0 Collegate<span class=\"_ _0\"></span>\u201d);  </span></span></div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs50a\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">gli <span class=\"_ _3\"></span>azionisti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>minoranza e <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>correlate, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dirigenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>responsabilit\u00e0 strategiche <span class=\"_ _3\"></span>(le <span class=\"_ _3\"></span>\u201cAltre </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs50b\">Parti Correlate\u201d);  </div><div class=\"t m0 h2 ff5 fs0 fc0 sc0 ls0 ws0 gs50c\"><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i dirigenti con responsab<span class=\"_ _0\"></span>ilit\u00e0 strategiche (<span class=\"_ _0\"></span>\u201cAlta Direzione<span class=\"_ _0\"></span>\u201d).<span class=\"_ _1c4\"> </span></span></span><span class=\"ff4\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs50d\">La ta<span class=\"_ _0\"></span>bella di<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span>guito r<span class=\"_ _0\"></span>iporta <span class=\"_ _0\"></span>il pr<span class=\"_ _0\"></span>ospetto <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>dettaglio <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>i patrimon<span class=\"_ _0\"></span>iali <span class=\"_ _0\"></span>relativi <span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>transazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>parti <span class=\"_ _0\"></span>correlate <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs50e\">31 dicembre 2025 e 202<span class=\"_ _0\"></span>4: </div><table class=\"s w49a h28d\" id=\"_53296e11-723b-4244-9c1e-e66a5e9cbe55\"><tr><td></td><td class=\"t m0 x5e0 hb y1f80 ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b6 hb y1f80 ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b4 hb y1f80 ff1 fs6 fc1d sc0 ls0 ws0\">Altre Parti </td><td></td><td class=\"c x38a y1f81 w2e0 h1e4\"><div class=\"t m0 x0 hb y2e8 ff1 fs6 fc1d sc0 ls0 ws0\">Totale voce di </div></td><td class=\"t m0 x5e1 hb y1f82 ff1 fs6 fc1d sc0 ls0 ws0\">Incidenza </td></tr><tr><td class=\"t m0 x21c h7 y1f83 ff3 fs6 fc2 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x5e2 hb y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">Controllante<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x237 h7 y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">Collegate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x284 h7 y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">Correlate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x33c h7 y1f83 ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x4af h7 y1f84 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x58b hb y1f83 ff1 fs6 fc1d sc0 ls0 ws0\">sulla voce di </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5e3 h7 y1f85 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c h7 y1f86 ff1 fs6 fc2 sc2 ls0 ws0\">Altri crediti<span class=\"_ _0\"></span> non correnti<span class=\"ff2 fs4 sc0\"> <span class=\"_ _197\"> </span></span><span class=\"fc8 sc0\"> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span><span class=\"fc2\"> <span class=\"_ _eb\"> </span> <span class=\"_ _162\"> </span> <span class=\"_ _eb\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f87 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">4.829<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f87 ff1 fs6 fc8 sc0 ls0 ws0\">1,1%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f88 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">52<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">6.803<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f88 ff1 fs6 fc8 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h7 y1f89 ff1 fs6 fc2 sc2 ls0 ws0\">Lavori in cors<span class=\"_ _0\"></span>o su ordinazione - attivi<span class=\"_ _0\"></span>t\u00e0<span class=\"ff2 fs4 sc0\"> <span class=\"_ _46\"> </span></span><span class=\"fc8 sc0\"> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f8a ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">157<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">157<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">41.758<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8a ff1 fs6 fc8 sc0 ls0 ws0\">0,4%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f8b ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">2.350<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">2.350<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">44.961<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8b ff1 fs6 fc8 sc0 ls0 ws0\">5,2%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c h7 y1f8c ff1 fs6 fc2 sc2 ls0 ws0\">Lavori in cors<span class=\"_ _0\"></span>o su ordinazione - passivit<span class=\"_ _0\"></span>\u00e0<span class=\"ff2 fs4 sc0\"> <span class=\"_ _92\"> </span></span><span class=\"fc8 sc0\"> <span class=\"_ _162\"> </span> <span class=\"_ _eb\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> <span class=\"_ _198\"> </span> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f8d ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">368<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">368<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">9.318<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8d ff1 fs6 fc8 sc0 ls0 ws0\">3,9%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f8e ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">8.547<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f8e ff1 fs6 fc8 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f8f ff1 fs6 fc2 sc2 ls0 ws0\">Crediti commerciali<span class=\"_ _0\"></span> correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f90 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">21<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">24.128<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">1.095<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">25.244<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">152.948<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f90 ff1 fs6 fc8 sc0 ls0 ws0\">16,5%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f91 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">24<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">43.636<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">197<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">43.857<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">173.522<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f91 ff1 fs6 fc8 sc0 ls0 ws0\">25,3%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f92 ff1 fs6 fc2 sc2 ls0 ws0\">Altri crediti<span class=\"_ _0\"></span> correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f93 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">1<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">57.524<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f93 ff1 fs6 fc8 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f94 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">7<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">42.079<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f94 ff1 fs6 fc8 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f95 ff1 fs6 fc2 sc2 ls0 ws0\">Altri debiti<span class=\"_ _0\"></span> non correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f96 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56c hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">42<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">2.623<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f96 ff1 fs6 fc8 sc0 ls0 ws0\">1,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f97 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x56c hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">47<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">2.870<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f97 ff1 fs6 fc8 sc0 ls0 ws0\">1,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f98 ff1 fs6 fc2 sc2 ls0 ws0\">Debiti commerciali <span class=\"_ _0\"></span>correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f99 ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">54<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">716<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">187<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">113.462<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f99 ff1 fs6 fc8 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f9a ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">43<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">210<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">336<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">589<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">116.799<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1f9a ff1 fs6 fc8 sc0 ls0 ws0\">0,5%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f9b ff1 fs6 fc2 sc2 ls0 ws0\">Altri debiti<span class=\"_ _0\"></span> correnti<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1f9c ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">14.697<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">146<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">14.843<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">72.643<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f9c ff1 fs6 fc8 sc0 ls0 ws0\">20,4%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1f9d ff1 fs6 fc2 sc0 ls0 ws0\">31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x532 hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">52.632<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">15<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x27c hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">52.647<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">105.807<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1f9d ff1 fs6 fc8 sc0 ls0 ws0\">49,8%<span class=\"_ _1c4\"> </span></td></tr></table>Tra <span class=\"_ _11\"></span>i <span class=\"_ _11\"></span>rapport<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>patrimon<span class=\"_ _0\"></span>iali <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>arti <span class=\"_ _11\"></span>correlate <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ilevano <span class=\"_ _11\"></span>qu<span class=\"_ _0\"></span>elli <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>le <span class=\"_ _11\"></span>Soc<span class=\"_ _0\"></span>iet\u00e0 <span class=\"_ _11\"></span>Collegate: <span class=\"_ _12\"></span>si <span class=\"_ _11\"></span>tratta <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>cre<span class=\"_ _0\"></span>diti <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>merciali correnti <span class=\"_ _17\"> </span>pari <span class=\"_ _17\"> </span>a <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span>24.128 <span class=\"_ _17\"> </span>migliaia <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _17\"> </span>2025, <span class=\"_ _17\"> </span>ris<span class=\"_ _0\"></span>petto <span class=\"_ _17\"> </span>agli <span class=\"_ _17\"> </span>Euro <span class=\"_ _17\"> </span>43.636 <span class=\"_ _17\"> </span>migliaia<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>al <span class=\"_ _17\"> </span>31 <span class=\"_ _17\"> </span>dicembre <span class=\"_ _17\"> </span>2024, principalmente <span class=\"_ _11\"></span>relativi <span class=\"_ _11\"></span>alla <span class=\"_ _11\"></span>vendita <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lettrodi <span class=\"_ _11\"></span>nell\u2019ambito <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>fo<span class=\"_ _0\"></span>rnitura <span class=\"_ _0\"></span>\u201cT<span class=\"_ _0\"></span>oll <span class=\"_ _11\"></span>Manufact<span class=\"_ _0\"></span>uring <span class=\"_ _0\"></span>and <span class=\"_ _11\"></span>Serv<span class=\"_ _0\"></span>ices Agreement\u201d inizialmente stipulato in data 1 aprile <span class=\"_ _3\"></span>2015 con tk nucera e successivamente modificato. Cos\u00ec come gli  <span class=\"_ _3\"></span>altri debiti <span class=\"_ _3\"></span>correnti verso <span class=\"_ _3\"></span>le Societ\u00e0 <span class=\"_ _3\"></span>Collegate pari <span class=\"_ _3\"></span>a Euro <span class=\"_ _3\"></span>14.697 migliaia <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>31 dicembre <span class=\"_ _3\"></span>2025, rispetto a <span class=\"_ _3\"></span>Euro 5<span class=\"_ _3\"></span>2.632 migliaia al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>dicembre <span class=\"_ _12\"></span>2024, <span class=\"_ _13\"></span>si <span class=\"_ _12\"></span>riferiscono <span class=\"_ _12\"></span>quas<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>integralme<span class=\"_ _0\"></span>nte <span class=\"_ _12\"></span>ad <span class=\"_ _12\"></span>anticipi <span class=\"_ _12\"></span>otten<span class=\"_ _0\"></span>uti <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>rifer<span class=\"_ _0\"></span>imento <span class=\"_ _13\"></span>al <span class=\"_ _12\"></span>suddetto <span class=\"_ _12\"></span>contratto <span class=\"_ _12\"></span>di fornitura, <span class=\"_ _13\"></span>mentre <span class=\"_ _13\"> </span>i <span class=\"_ _13\"> </span>debit<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>commerciali <span class=\"_ _13\"></span>di <span class=\"_ _13\"> </span>Euro <span class=\"_ _13\"> </span>7<span class=\"_ _0\"></span>16 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>31 <span class=\"_ _13\"></span>dicembre <span class=\"_ _13\"></span>2025<span class=\"_ _0\"></span>, <span class=\"_ _13\"></span>rispetto <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>E<span class=\"_ _0\"></span>uro <span class=\"_ _13\"></span>210 <span class=\"_ _13\"></span>migliaia <span class=\"_ _13\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _13\"></span>31 dicembre 2024, sono rel<span class=\"_ _0\"></span>ativi alle f<span class=\"_ _0\"></span>orniture di materiali e se<span class=\"_ _0\"></span>rvizi da tk nuce<span class=\"_ _0\"></span>ra. La tabella <span class=\"_ _0\"></span>di segu<span class=\"_ _0\"></span>ito riporta <span class=\"_ _0\"></span>il p<span class=\"_ _0\"></span>rospetto <span class=\"_ _0\"></span>di dettag<span class=\"_ _0\"></span>lio dei v<span class=\"_ _0\"></span>alori <span class=\"_ _0\"></span>economici <span class=\"_ _0\"></span>relativi a <span class=\"_ _0\"></span>transaz<span class=\"_ _0\"></span>ioni con <span class=\"_ _0\"></span>parti co<span class=\"_ _0\"></span>rrelate per g<span class=\"_ _0\"></span>li esercizi chiusi al 31 d<span class=\"_ _0\"></span>icembre 2025 e 2024:<div class=\"gs1b\"><table class=\"s w49a h28e\" id=\"_951cdc89-59d9-42ed-b6e5-91ffcfeb5259\"><tr><td></td><td class=\"t m0 x5e0 hb y1f9e ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b6 hb y1f9e ff1 fs6 fc1d sc0 ls0 ws0\">Societ\u00e0 </td><td class=\"t m0 x5b4 hb y1f9e ff1 fs6 fc1d sc0 ls0 ws0\">Altre Parti </td><td></td><td class=\"c x38a y1f9f w2e0 h1e4\"><div class=\"t m0 x0 hb y2e8 ff1 fs6 fc1d sc0 ls0 ws0\">Totale voce di </div></td><td class=\"t m0 x5e1 hb y1fa0 ff1 fs6 fc1d sc0 ls0 ws0\">Incidenza </td></tr><tr><td class=\"t m0 x21c h7 y1fa1 ff3 fs6 fc2 sc0 ls0 ws0\">(in migliaia di Euro)<span class=\"ff2 fs4\"> </span></td><td class=\"t m0 x5e2 hb y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">Controllante<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x237 h7 y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">Collegate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x284 h7 y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">Correlate<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x33c h7 y1fa1 ff1 fs6 fc1d sc0 ls0 ws0\">Totale<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x4af h7 y1fa2 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td><td class=\"t m0 x58b hb y1fa1 ff1 fs6 fc1d sc0 ls0 ws0\">sulla voce di </td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x5e3 h7 y1fa3 ff1 fs6 fc1d sc0 ls0 ws0\">bilancio<span class=\"ff2 fs4 fc2\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa4 ff1 fs6 fc2 sc2 ls0 ws0\">Ricavi<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">224.532<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">1.958<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">226.490<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">874.957<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1fa5 ff1 fs6 fc2 sc0 ls0 ws0\">25,9%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b5 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">215.815<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e6 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">5.181<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26d hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">220.996<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">862.613<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e7 hb y1fa6 ff1 fs6 fc2 sc0 ls0 ws0\">25,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa7 ff1 fs6 fc2 sc2 ls0 ws0\">Altri proventi<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">79<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">590<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">12<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">681<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">13.812<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fa8 ff1 fs6 fc2 sc0 ls0 ws0\">4,9%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">76<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">682<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">14<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">772<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">18.216<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fa9 ff1 fs6 fc2 sc0 ls0 ws0\">4,2%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1faa ff1 fs6 fc2 sc2 ls0 ws0\">Consumo di materie pri<span class=\"_ _0\"></span>me, sussidiarie, di </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c h7 y1fab ff1 fs6 fc2 sc2 ls0 ws0\">consumo e di merci<span class=\"ff2 fs4 sc0\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">2.899<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">19<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">2.918<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">354.232<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fac ff1 fs6 fc2 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">2.137<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">35<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">2.172<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">364.860<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fad ff1 fs6 fc2 sc0 ls0 ws0\">0,6%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fae ff1 fs6 fc2 sc2 ls0 ws0\">Costi per servi<span class=\"_ _0\"></span>zi<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">89<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e8 hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">747<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">548<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">1.384<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">176.153<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1faf ff1 fs6 fc2 sc0 ls0 ws0\">0,8%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x29e hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">71<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b9 hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">2.157<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x57c hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">191<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x386 hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">2.419<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">183.969<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fb0 ff1 fs6 fc2 sc0 ls0 ws0\">1,3%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb1 ff1 fs6 fc2 sc2 ls0 ws0\">Costi del personale<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fb2 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1fb2 ff1 fs6 fc2 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fb2 ff1 fs6 fc8 sc0 ls0 ws0\">160.325<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fb2 ff1 fs6 fc2 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb3 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x336 hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x41a hb y1fb3 ff1 fs6 fc2 sc0 ls0 ws0\">3<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4af hb y1fb3 ff1 fs6 fc8 sc0 ls0 ws0\">154.523<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1fb3 ff1 fs6 fc2 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c2e ff1 fs6 fc2 sc2 ls0 ws0\">Altri costi operativ<span class=\"_ _0\"></span>i<span class=\"_ _1c4\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2025<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x2a7 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5b7 hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x3a0 hb y1c2f ff1 fs6 fc8 sc0 ls0 ws0\">9.940<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1c2f ff1 fs6 fc2 sc0 ls0 ws0\">0,0%<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1c30 ff1 fs6 fc2 sc0 ls0 ws0\">Esercizio chius<span class=\"_ _0\"></span>o al 31 Dicembre 2024<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x572 hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x534 hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x43a hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">25<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x4ab hb y1c30 ff1 fs6 fc2 sc0 ls0 ws0\">25<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e5 hb y1c30 ff1 fs6 fc8 sc0 ls0 ws0\">11.861<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x5e4 hb y1c30 ff1 fs6 fc2 sc0 ls0 ws0\">0,2%<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs510\">I rapporti economici con le Soci<span class=\"_ _0\"></span>et\u00e0 Collegate sono p<span class=\"_ _0\"></span>rincipalmente relativi a r<span class=\"_ _0\"></span>icavi, pari a Euro <span class=\"fs6 fc2\">224.532 </span>m<span class=\"_ _0\"></span>igliaia nel 2025, </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs511\">rispetto <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Euro <span class=\"_ _12\"></span>215.815 <span class=\"_ _12\"></span>mi<span class=\"_ _0\"></span>gliaia <span class=\"_ _12\"></span>nel <span class=\"_ _12\"></span>2024, <span class=\"_ _12\"></span>derivant<span class=\"_ _0\"></span>i <span class=\"_ _12\"></span>dalla <span class=\"_ _12\"></span>vendita <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>lettrodi <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>forza <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntratto <span class=\"_ _12\"></span>di <span class=\"_ _12\"></span>fornitura <span class=\"_ _12\"></span>\u201c<span class=\"ff3\">To<span class=\"_ _0\"></span>ll </span></div><div class=\"t m0 h2 ff3 fs0 fc0 sc0 ls0 ws0 gs512\">Manufacturing and Serv<span class=\"_ _0\"></span>ices Agreement<span class=\"ff1\">\u201d menz<span class=\"_ _0\"></span>ionato in prece<span class=\"_ _0\"></span>denza.</span><span class=\"ff1\"> </span></div><div class=\"t m0 h23 ff1 fs4 fc1d sc0 ls0 ws0 gs513\">Operazioni con l\u2019Alta Direzi<span class=\"_ _3\"></span>one, emolumenti al Consiglio di Ammi<span class=\"_ _3\"></span>nistrazione ed al Collegio Sindacal<span class=\"_ _3\"></span>e </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs514\">Oltre  ai <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>alori <span class=\"_ _14\"> </span>patr<span class=\"_ _0\"></span>imoniali <span class=\"_ _14\"> </span>ed  economici  con <span class=\"_ _14\"> </span>parti  correlate  presentati  nelle <span class=\"_ _17\"> </span>tabe<span class=\"_ _0\"></span>lle <span class=\"_ _14\"> </span>sopra<span class=\"_ _0\"></span>  esposte, <span class=\"_ _17\"> </span>il<span class=\"_ _0\"></span>  Gruppo <span class=\"_ _17\"> </span>h<span class=\"_ _0\"></span>a </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs515\">riconosciuto compensi all\u2019Alt<span class=\"_ _0\"></span>a Direzione per Euro 8.166 migliaia<span class=\"_ _0\"></span> nel 2025, rispetto a Euro 7.988 <span class=\"_ _0\"></span>migliaia nel 2024, di cui </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs516\">Euro 4.212 migliaia non ancor<span class=\"_ _0\"></span>a liquidati a<span class=\"_ _0\"></span>l 31 dicembre 2025. <span class=\"_ _0\"></span> </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs517\">La tabella di seguito r<span class=\"_ _0\"></span>iporta la suddivisi<span class=\"_ _0\"></span>one di suddetti compen<span class=\"_ _0\"></span>si fra le categor<span class=\"_ _0\"></span>ie di costo ident<span class=\"_ _0\"></span>ificate dallo IAS 24.<span class=\"_ _0\"></span> </div><div class=\"gs518\"><table class=\"s w3be h28f\" id=\"_15eb0b2e-e37f-439b-8ed5-0ed6a0b4931e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1fb4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1fb5 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1fb5 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1fb6 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1fb7 ff1 fs6 fc2 sc0 ls0 ws0\">Benefici a breve termine per i<span class=\"_ _0\"></span> dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1fb7 ff1 fs6 fc2 sc2 ls0 ws0\">6.768<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1fb7 ff1 fs6 fc2 sc0 ls0 ws0\">6.924<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb8 ff1 fs6 fc24 sc0 ls0 ws0\">Benefici successivi<span class=\"_ _0\"></span> alla fine del rapporto di lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1fb8 ff1 fs6 fc2 sc2 ls0 ws0\">409<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1fb8 ff1 fs6 fc2 sc0 ls0 ws0\">355<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb9 ff1 fs6 fc2 sc0 ls0 ws0\">Altri benefici a lungo ter<span class=\"_ _0\"></span>mine<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1fb9 ff1 fs6 fc2 sc2 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1fb9 ff1 fs6 fc2 sc0 ls0 ws0\">4<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fba ff1 fs6 fc2 sc0 ls0 ws0\">Pagamenti basati su azioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1fba ff1 fs6 fc2 sc2 ls0 ws0\">984<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1fba ff1 fs6 fc2 sc0 ls0 ws0\">705<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fbb ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1fbb ff1 fs6 fc2 sc2 ls0 ws0\">8.166<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1fbb ff1 fs6 fc2 sc2 ls0 ws0\">7.988<span class=\"_ _1c4\"> </span></td></tr></table></div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51a\">L\u2019incidenza <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>pensi <span class=\"_ _11\"></span>dell<span class=\"_ _0\"></span>\u2019alta <span class=\"_ _11\"></span>direzione <span class=\"_ _12\"></span>sul <span class=\"_ _11\"></span>totale <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>pers<span class=\"_ _0\"></span>onale <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>5<span class=\"_ _0\"></span>,1% <span class=\"_ _11\"></span>nell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _11\"></span>chiuso <span class=\"_ _12\"></span>al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51b\">dicembre 2025 e pari a<span class=\"_ _0\"></span>l 5,2% nell\u2019esercizio ch<span class=\"_ _0\"></span>iuso al 31 dicembr<span class=\"_ _0\"></span>e 2024. </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51c\">Relativamente a<span class=\"_ _0\"></span>i compensi al <span class=\"_ _0\"></span>Consiglio d<span class=\"_ _0\"></span>i Amministrazione<span class=\"_ _0\"></span> ed al Collegi<span class=\"_ _0\"></span>o Sindacale, s<span class=\"_ _0\"></span>i rinvia a<span class=\"_ _0\"></span>l succ<span class=\"_ _0\"></span>essivo paragrafo 40.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-613": {
   "value": "38. Rapporti con parti correla<span class=\"_ _0\"></span>te Le <span class=\"_ _13\"> </span>operazioni <span class=\"_ _13\"> </span>poste<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>in <span class=\"_ _17\"> </span>essere <span class=\"_ _13\"> </span>con <span class=\"_ _17\"> </span>parti <span class=\"_ _13\"></span>correlate, <span class=\"_ _13\"> </span>cos<span class=\"_ _0\"></span>\u00ec <span class=\"_ _13\"></span>come <span class=\"_ _17\"> </span>definite <span class=\"_ _13\"></span>dal <span class=\"_ _13\"> </span>pr<span class=\"_ _0\"></span>incipio <span class=\"_ _13\"></span>contab<span class=\"_ _0\"></span>ile <span class=\"_ _13\"> </span>internaz<span class=\"_ _0\"></span>ionale <span class=\"_ _13\"></span>IAS <span class=\"_ _17\"> </span>24 <span class=\"_ _13\"></span>- Informativa <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>bilancio <span class=\"_ _0\"></span>sulle <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>parti<span class=\"_ _0\"></span> correl<span class=\"_ _0\"></span>ate, s<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>riconducibili <span class=\"_ _0\"></span>prevalent<span class=\"_ _0\"></span>emente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span>rciali, amministrativi <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>finanziar<span class=\"_ _0\"></span>i. Ta<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>operazioni <span class=\"_ _0\"></span>rientrano <span class=\"_ _0\"></span>nell<span class=\"_ _0\"></span>a norm<span class=\"_ _0\"></span>ale <span class=\"_ _0\"></span>gestion<span class=\"_ _0\"></span>e d\u2019impresa<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>nell\u2019ambito <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>l\u2019attivit\u00e0 <span class=\"_ _0\"></span>tipica <span class=\"_ _0\"></span>di ciascun <span class=\"_ _0\"></span>soggetto <span class=\"_ _0\"></span>interess<span class=\"_ _0\"></span>ato, e <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ono regolate <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>condizioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>cato. In <span class=\"_ _0\"></span>particolar<span class=\"_ _0\"></span>e, i<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gruppo <span class=\"_ _0\"></span>intrattiene <span class=\"_ _0\"></span>rapporti <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> le seguenti parti correl<span class=\"_ _0\"></span>ate: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la societ\u00e0 controllante d<span class=\"_ _0\"></span>iretta, Federico De <span class=\"_ _0\"></span>Nora S.p.A. (la \u201cSoci<span class=\"_ _0\"></span>et\u00e0 Controllante<span class=\"_ _0\"></span>\u201d); </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la societ\u00e0 collegata tk<span class=\"_ _0\"></span> nucera e le sue controllate (l<span class=\"_ _0\"></span>e \"Societ\u00e0 Collegate<span class=\"_ _0\"></span>\u201d);  </span></span><span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">gli <span class=\"_ _3\"></span>azionisti <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>minoranza e <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>correlate, <span class=\"_ _3\"></span>anche <span class=\"_ _3\"></span>per il <span class=\"_ _3\"></span>tramite <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>dirigenti <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>responsabilit\u00e0 strategiche <span class=\"_ _3\"></span>(le <span class=\"_ _3\"></span>\u201cAltre </span></span>Parti Correlate\u201d);  <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">i dirigenti con responsab<span class=\"_ _0\"></span>ilit\u00e0 strategiche (<span class=\"_ _0\"></span>\u201cAlta Direzione<span class=\"_ _0\"></span>\u201d).<span class=\"_ _1c4\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "Operazioni con l\u2019Alta Direzi<span class=\"_ _3\"></span>one, emolumenti al Consiglio di Ammi<span class=\"_ _3\"></span>nistrazione ed al Collegio Sindacal<span class=\"_ _3\"></span>e Oltre  ai <span class=\"_ _17\"> </span>v<span class=\"_ _0\"></span>alori <span class=\"_ _14\"> </span>patr<span class=\"_ _0\"></span>imoniali <span class=\"_ _14\"> </span>ed  economici  con <span class=\"_ _14\"> </span>parti  correlate  presentati  nelle <span class=\"_ _17\"> </span>tabe<span class=\"_ _0\"></span>lle <span class=\"_ _14\"> </span>sopra<span class=\"_ _0\"></span>  esposte, <span class=\"_ _17\"> </span>il<span class=\"_ _0\"></span>  Gruppo <span class=\"_ _17\"> </span>h<span class=\"_ _0\"></span>a riconosciuto compensi all\u2019Alt<span class=\"_ _0\"></span>a Direzione per Euro 8.166 migliaia<span class=\"_ _0\"></span> nel 2025, rispetto a Euro 7.988 <span class=\"_ _0\"></span>migliaia nel 2024, di cui Euro 4.212 migliaia non ancor<span class=\"_ _0\"></span>a liquidati a<span class=\"_ _0\"></span>l 31 dicembre 2025. <span class=\"_ _0\"></span> La tabella di seguito r<span class=\"_ _0\"></span>iporta la suddivisi<span class=\"_ _0\"></span>one di suddetti compen<span class=\"_ _0\"></span>si fra le categor<span class=\"_ _0\"></span>ie di costo ident<span class=\"_ _0\"></span>ificate dallo IAS 24.<span class=\"_ _0\"></span> <table class=\"s w3be h28f\" id=\"_15eb0b2e-e37f-439b-8ed5-0ed6a0b4931e\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1fb4 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1fb5 ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1fb5 ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1fb6 ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1fb7 ff1 fs6 fc2 sc0 ls0 ws0\">Benefici a breve termine per i<span class=\"_ _0\"></span> dipendenti<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1fb7 ff1 fs6 fc2 sc2 ls0 ws0\">6.768<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1fb7 ff1 fs6 fc2 sc0 ls0 ws0\">6.924<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb8 ff1 fs6 fc24 sc0 ls0 ws0\">Benefici successivi<span class=\"_ _0\"></span> alla fine del rapporto di lavoro<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1fb8 ff1 fs6 fc2 sc2 ls0 ws0\">409<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1fb8 ff1 fs6 fc2 sc0 ls0 ws0\">355<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fb9 ff1 fs6 fc2 sc0 ls0 ws0\">Altri benefici a lungo ter<span class=\"_ _0\"></span>mine<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x310 hb y1fb9 ff1 fs6 fc2 sc2 ls0 ws0\">5<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x250 hb y1fb9 ff1 fs6 fc2 sc0 ls0 ws0\">4<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fba ff1 fs6 fc2 sc0 ls0 ws0\">Pagamenti basati su azioni<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1fba ff1 fs6 fc2 sc2 ls0 ws0\">984<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1fba ff1 fs6 fc2 sc0 ls0 ws0\">705<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fbb ff1 fs6 fc2 sc2 ls0 ws0\">Totale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1fbb ff1 fs6 fc2 sc2 ls0 ws0\">8.166<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x279 hb y1fbb ff1 fs6 fc2 sc2 ls0 ws0\">7.988<span class=\"_ _1c4\"> </span></td></tr></table>L\u2019incidenza <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>pensi <span class=\"_ _11\"></span>dell<span class=\"_ _0\"></span>\u2019alta <span class=\"_ _11\"></span>direzione <span class=\"_ _12\"></span>sul <span class=\"_ _11\"></span>totale <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>cost<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>pers<span class=\"_ _0\"></span>onale <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>par<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>5<span class=\"_ _0\"></span>,1% <span class=\"_ _11\"></span>nell\u2019eserciz<span class=\"_ _0\"></span>io <span class=\"_ _11\"></span>chiuso <span class=\"_ _12\"></span>al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 dicembre 2025 e pari a<span class=\"_ _0\"></span>l 5,2% nell\u2019esercizio ch<span class=\"_ _0\"></span>iuso al 31 dicembr<span class=\"_ _0\"></span>e 2024. Relativamente a<span class=\"_ _0\"></span>i compensi al <span class=\"_ _0\"></span>Consiglio d<span class=\"_ _0\"></span>i Amministrazione<span class=\"_ _0\"></span> ed al Collegi<span class=\"_ _0\"></span>o Sindacale, s<span class=\"_ _0\"></span>i rinvia a<span class=\"_ _0\"></span>l succ<span class=\"_ _0\"></span>essivo paragrafo 40.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "I. Compensi ad Ammini<span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>ori<span class=\"_ _3\"></span>, Sindaci e Revisori 40. Compensi ad Ammi<span class=\"_ _0\"></span>nistratori, Sindaci e Revisori Ai sensi <span class=\"_ _0\"></span>dell\u2019art. 38 D.Lgs<span class=\"_ _0\"></span>. 127/9<span class=\"_ _0\"></span>1 si <span class=\"_ _0\"></span>evidenzia che <span class=\"_ _0\"></span>l\u2019ammontare dei c<span class=\"_ _0\"></span>ompensi agli <span class=\"_ _0\"></span>amministratori <span class=\"_ _0\"></span>e Sindaci della<span class=\"_ _0\"></span> Societ\u00e0<span class=\"_ _0\"></span> per lo svolgimento de<span class=\"_ _0\"></span>lle loro funzioni e quel<span class=\"_ _0\"></span>li relativi alla revisi<span class=\"_ _0\"></span>one del bilancio consol<span class=\"_ _0\"></span>idato risulta cos\u00ec detta<span class=\"_ _0\"></span>gliato: <table class=\"s w3be h290\" id=\"_ec9f19dd-1285-4de9-8361-291cdc3cffdc\"><tr><td></td><td></td><td class=\"t m0 x21c hb y1fbc ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _12c\"> </span><span class=\"fc1d\">Esercizio chiuso al 31 Dicembre</span></td></tr><tr><td></td><td class=\"t m0 x381 hb y1fbd ff1 fs6 fc20 sc0 ls0 ws0\"> <span class=\"_ _145\"> </span><span class=\"fc1d\">2025<span class=\"_ _1c4\"> </span></span></td><td class=\"t m0 x262 hb y1fbd ff1 fs6 fc1d sc0 ls0 ws0\">2024</td></tr><tr><td></td><td class=\"t m0 x381 hb y1fbe ff1 fs6 fc2 sc2 ls0 ws0\" colspan=\"2\"> <span class=\"_ _12d\"> </span><span class=\"ff3 sc0\">(in migliaia di Euro)<span class=\"_ _1c4\"> </span></span></td></tr><tr><td class=\"t m0 x21c hb y1fbf ff1 fs6 fc2 sc0 ls0 ws0\">Emolumenti ai membri del Consigl<span class=\"_ _0\"></span>io di Amministrazione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x382 hb y1fbf ff1 fs6 fc2 sc0 ls0 ws0\">1.277<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x26e hb y1fbf ff1 fs6 fc2 sc0 ls0 ws0\">1.281<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fc0 ff1 fs6 fc2 sc0 ls0 ws0\">Compensi ai membri del Colle<span class=\"_ _0\"></span>gio Sindacale<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1fc0 ff1 fs6 fc2 sc0 ls0 ws0\">138<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1fc0 ff1 fs6 fc2 sc0 ls0 ws0\">125<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fc1 ff1 fs6 fc2 sc0 ls0 ws0\">Compensi per la revisi<span class=\"_ _0\"></span>one del bilancio d\u2019esercizio e consolidato (inclusivi delle<span class=\"_ _0\"></span> </td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fc2 ff1 fs6 fc2 sc0 ls0 ws0\">attivit\u00e0 svolte sulle situazi<span class=\"_ _0\"></span>oni contabili predisposte ai fini del co<span class=\"_ _0\"></span>nsolidato dalle </td><td class=\"c n x269 y1fc3 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.576<span class=\"_ _1c4\"> </span></div></td><td class=\"c n x5e9 y1fc3 w314 h223\"><div class=\"t m0 x238 h7 y19aa ff1 fs6 fc2 sc0 ls0 ws0\">1.624<span class=\"_ _1c4\"> </span></div></td></tr><tr><td class=\"t m0 x21c h7 y1fc4 ff1 fs6 fc2 sc0 ls0 ws0\">controllate estere)<span class=\"ff2 fs4\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x21c hb y1fc5 ff1 fs6 fc2 sc0 ls0 ws0\">Compensi alla societ\u00e0 di<span class=\"_ _0\"></span> revisione per altri servizi di revisione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x33c hb y1fc5 ff1 fs6 fc2 sc0 ls0 ws0\">240<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1fc5 ff1 fs6 fc2 sc0 ls0 ws0\">236<span class=\"_ _1c4\"> </span></td></tr><tr><td class=\"t m0 x21c hb y1fc6 ff1 fs6 fc2 sc0 ls0 ws0\">Compensi alla societ\u00e0 di<span class=\"_ _0\"></span> revisione per servizi non di revisione<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x376 hb y1fc6 ff1 fs6 fc2 sc0 ls0 ws0\">-<span class=\"_ _1c4\"> </span></td><td class=\"t m0 x23c hb y1fc6 ff1 fs6 fc2 sc0 ls0 ws0\">125</td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "<div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs51e\">Impegni </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs51f\">Il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>assunto <span class=\"_ _17\"> </span>impegni <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>siano <span class=\"_ _17\"> </span>stati <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>nello <span class=\"_ _17\"> </span>stato <span class=\"_ _17\"> </span>patrimoniale, <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ecc<span class=\"_ _0\"></span>ezione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>ordini <span class=\"_ _17\"> </span>per </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs520\">l\u2019acquisto di beni s<span class=\"_ _0\"></span>trumentali pari a Euro 12<span class=\"_ _0\"></span>,2 milioni al 31 dice<span class=\"_ _0\"></span>mbre 2025. <span class=\"_ _0\"></span> </div><div class=\"t m0 h4b ff3 fs0 fc1d sc0 ls0 ws0 gs522\">Passivit\u00e0 potenzia<span class=\"_ _0\"></span>li </div><div class=\"t m0 h2 ff1 fs0 fc0 sc0 ls0 ws0 gs523\">Il Gruppo non ha assunto pass<span class=\"_ _0\"></span>ivit\u00e0 poten<span class=\"_ _0\"></span>ziali che non siano stat<span class=\"_ _0\"></span>e rilevate in b<span class=\"_ _0\"></span>ilancio. </div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "Impegni Il <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>ha <span class=\"_ _17\"> </span>assunto <span class=\"_ _17\"> </span>impegni <span class=\"_ _17\"> </span>che <span class=\"_ _17\"> </span>non <span class=\"_ _17\"> </span>siano <span class=\"_ _17\"> </span>stati <span class=\"_ _17\"> </span>rilevati <span class=\"_ _17\"> </span>nello <span class=\"_ _17\"> </span>stato <span class=\"_ _17\"> </span>patrimoniale, <span class=\"_ _17\"> </span>ad <span class=\"_ _17\"> </span>ecc<span class=\"_ _0\"></span>ezione <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>ordini <span class=\"_ _17\"> </span>per l\u2019acquisto di beni s<span class=\"_ _0\"></span>trumentali pari a Euro 12<span class=\"_ _0\"></span>,2 milioni al 31 dice<span class=\"_ _0\"></span>mbre 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "Garanzie Al 31 dicembre 2025 si evi<span class=\"_ _0\"></span>denziano le seguenti gar<span class=\"_ _0\"></span>anzie in essere al<span class=\"_ _0\"></span>l\u2019interno del Gruppo: <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _12\"></span>capogruppo <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>rilasc<span class=\"_ _0\"></span>iato <span class=\"_ _12\"></span>garanzie <span class=\"_ _12\"></span>bancar<span class=\"_ _0\"></span>ie <span class=\"_ _12\"></span>passive <span class=\"_ _12\"></span>em<span class=\"_ _0\"></span>esse <span class=\"_ _12\"></span>nell\u2019interess<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>con<span class=\"_ _0\"></span>trollate <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>valere <span class=\"_ _12\"></span>su </span></span>linee <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>credito <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>IDN <span class=\"_ _11\"></span>S.p.A.: <span class=\"_ _11\"></span>E<span class=\"_ _0\"></span>uro <span class=\"_ _11\"></span>33.418 <span class=\"_ _12\"></span>migliaia <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>dicem<span class=\"_ _0\"></span>bre <span class=\"_ _11\"></span>2025. <span class=\"_ _12\"></span>Tale <span class=\"_ _11\"></span>voce <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>rife<span class=\"_ _0\"></span>risce <span class=\"_ _11\"></span>prev<span class=\"_ _0\"></span>alentemente <span class=\"_ _11\"></span>a garanzie <span class=\"_ _11\"></span>bancarie <span class=\"_ _11\"></span>(Bid <span class=\"_ _12\"></span>bond, <span class=\"_ _11\"></span>Adv<span class=\"_ _0\"></span>ance <span class=\"_ _11\"></span>payment <span class=\"_ _11\"></span>bond, <span class=\"_ _11\"></span>Perfo<span class=\"_ _0\"></span>rmance <span class=\"_ _11\"></span>bond) <span class=\"_ _12\"></span>emesse <span class=\"_ _11\"></span>nell\u2019interes<span class=\"_ _0\"></span>se <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>societ\u00e0 <span class=\"_ _12\"></span>del Gruppo, a valere su co<span class=\"_ _0\"></span>mmesse pluriennali; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>capog<span class=\"_ _0\"></span>ruppo <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>rilasciat<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>garanz<span class=\"_ _0\"></span>ie <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>favore <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lienti <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>fornitori <span class=\"_ _11\"></span>terzi <span class=\"_ _11\"></span>(Parent <span class=\"_ _11\"></span>company <span class=\"_ _11\"></span>gu<span class=\"_ _0\"></span>arantee) <span class=\"_ _11\"></span>per <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>arantire<span class=\"_ _0\"></span> </span></span>impegni assunti dalle<span class=\"_ _0\"></span> sue societ\u00e0 controllate: E<span class=\"_ _0\"></span>uro 46.240 migliaia al 3<span class=\"_ _0\"></span>1 dicembre 2025; <span class=\"ff4\"> <span class=\"_ _25\"> </span><span class=\"ff1\">la <span class=\"_ _0\"></span>capog<span class=\"_ _0\"></span>ruppo <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>inoltre <span class=\"_ _11\"></span>rilasci<span class=\"_ _0\"></span>ato <span class=\"_ _11\"></span>garanzie <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>favore <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>istituti <span class=\"_ _11\"></span>bancari <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>assicurat<span class=\"_ _0\"></span>ivi <span class=\"_ _11\"></span>per <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>concess<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>linee <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> </span></span>credito <span class=\"_ _12\"></span>nell\u2019inter<span class=\"_ _0\"></span>esse <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span>le <span class=\"_ _12\"></span>societ\u00e0 <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>ntrollate: <span class=\"_ _12\"></span>Euro <span class=\"_ _13\"></span>128.805 <span class=\"_ _13\"></span>migliaia <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dicembre <span class=\"_ _13\"></span>2025. <span class=\"_ _13\"></span>Le <span class=\"_ _12\"></span>suddette <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>inee <span class=\"_ _12\"></span>di credito  sono  utilizzate  dalle  societ\u00e0  controllate  per  Euro  106.249  migliaia  sotto  forma  di  garanzie  dirette  ai beneficiari <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>ogaranzie <span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>li <span class=\"_ _0\"></span>istituti <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>edito <span class=\"_ _0\"></span>che <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>anno <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>messo <span class=\"_ _0\"></span>garanzie <span class=\"_ _0\"></span>banca<span class=\"_ _0\"></span>rie <span class=\"_ _0\"></span>della <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipologia <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _0\"></span>indicat<span class=\"_ _0\"></span>a nel paragrafo precedente (in pr<span class=\"_ _0\"></span>evalenza Bid b<span class=\"_ _0\"></span>ond, Advance paym<span class=\"_ _0\"></span>ent bond e Performance bo<span class=\"_ _0\"></span>nd).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "Passivit\u00e0 potenzia<span class=\"_ _0\"></span>li Il Gruppo non ha assunto pass<span class=\"_ _0\"></span>ivit\u00e0 poten<span class=\"_ _0\"></span>ziali che non siano stat<span class=\"_ _0\"></span>e rilevate in b<span class=\"_ _0\"></span>ilancio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "43. Fatti di rilievo<span class=\"_ _0\"></span> successivi alla chiusura del periodo <span class=\"ff4\"> <span class=\"_ _d\"> </span><span class=\"ff1\">Industrie <span class=\"_ _14\"> </span>De  Nora <span class=\"_ _17\"> </span>h<span class=\"_ _0\"></span>a  firmato <span class=\"_ _14\"> </span>nel  mese <span class=\"_ _17\"> </span>di<span class=\"_ _0\"></span>  g<span class=\"_ _3\"></span>ennaio  2026 <span class=\"_ _14\"> </span>un  accordo <span class=\"_ _14\"> </span>di  p<span class=\"_ _3\"></span>artnership  strategica  con <span class=\"_ _14\"> </span>Reed </span></span>Advanced Materials <span class=\"_ _3\"></span>(\u201cRAM\u201d), societ\u00e0 <span class=\"_ _3\"></span>specializzata nello <span class=\"_ _3\"></span>sviluppo di <span class=\"_ _3\"></span>materiali avanzati <span class=\"_ _3\"></span>per b<span class=\"_ _3\"></span>atteri<span class=\"_ _0\"></span>e e <span class=\"_ _3\"></span>tecnologie sostenibili <span class=\"_ _11\"></span>dedicate <span class=\"_ _11\"></span>alla <span class=\"_ _12\"></span>raffinazione <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>litio. <span class=\"_ _12\"></span>RAM <span class=\"_ _11\"></span>\u00e8 <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>joint <span class=\"_ _11\"></span>venture <span class=\"_ _11\"></span>partecipata <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>70% <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>Neometals <span class=\"_ _11\"></span>Ltd,<span class=\"_ _0\"></span> societ\u00e0 <span class=\"_ _3\"></span>quotata <span class=\"_ _3\"></span>all\u2019Australian <span class=\"_ _3\"></span>Securities <span class=\"_ _3\"></span>Exchange, <span class=\"_ _3\"></span>pioniere <span class=\"_ _3\"></span>nelle <span class=\"_ _3\"></span>soluzioni <span class=\"_ _3\"></span>sostenibili <span class=\"_ _3\"></span>per <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>lavorazione <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>li<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>io, e al 30% da Mineral Resources L<span class=\"_ _0\"></span>imited, le<span class=\"_ _0\"></span>ader globale nel sett<span class=\"_ _0\"></span>ore minerario.  Nell\u2019ambito <span class=\"_ _11\"></span>dell\u2019accordo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Nora <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>RAM <span class=\"_ _11\"></span>collabore<span class=\"_ _0\"></span>ranno <span class=\"_ _11\"></span>all\u2019integrazione <span class=\"_ _11\"></span>dei <span class=\"_ _11\"></span>siste<span class=\"_ _0\"></span>mi <span class=\"_ _11\"></span>di <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lettrolis<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Nora nel <span class=\"_ _13\"></span>processo <span class=\"_ _17\"> </span>ELi\u2122 <span class=\"_ _13\"></span>(Electrolytic <span class=\"_ _17\"> </span>Lithium) <span class=\"_ _13\"></span>sviluppat<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>da <span class=\"_ _17\"> </span>RAM. <span class=\"_ _13\"></span>Il <span class=\"_ _13\"> </span>process<span class=\"_ _0\"></span>o <span class=\"_ _13\"></span>E<span class=\"_ _0\"></span>Li\u2122 <span class=\"_ _13\"></span>\u00e8 <span class=\"_ _13\"> </span>progettato <span class=\"_ _17\"> </span>per <span class=\"_ _13\"></span>trasformare salamoie <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>cloruro <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>litio <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>id<span class=\"_ _0\"></span>rossido <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>itio <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>carbonato <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>litio <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>qual<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _11\"></span>battery-grade, <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>stinati <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>ve<span class=\"_ _0\"></span>icoli elettrici <span class=\"_ _13\"></span>e <span class=\"_ _17\"> </span>sistemi <span class=\"_ _13\"></span>di <span class=\"_ _17\"> </span>accumulo <span class=\"_ _17\"> </span>energetico. <span class=\"_ _13\"> </span>De <span class=\"_ _17\"> </span>Nora <span class=\"_ _13\"></span>supp<span class=\"_ _0\"></span>orter\u00e0 <span class=\"_ _17\"> </span>la <span class=\"_ _13\"></span>scalabilit\u00e0 <span class=\"_ _17\"> </span>industriale <span class=\"_ _13\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _13\"> </span>proc<span class=\"_ _0\"></span>esso <span class=\"_ _13\"> </span>E<span class=\"_ _0\"></span>Li <span class=\"_ _13\"> </span>e l\u2019integrazione <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>lla <span class=\"_ _11\"></span>tecnol<span class=\"_ _0\"></span>ogia <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>elettrolisi <span class=\"_ _11\"></span>nelle <span class=\"_ _12\"></span>operazioni <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>raffinazione <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>litio, <span class=\"_ _12\"></span>sia <span class=\"_ _11\"></span>esisten<span class=\"_ _0\"></span>ti <span class=\"_ _11\"></span>sia <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>nuova realizzazione.  <span class=\"_ _3\"></span>La soluzione <span class=\"_ _3\"></span>soddisf<span class=\"_ _0\"></span>a i<span class=\"_ _3\"></span> principi <span class=\"_ _3\"></span>di circolarit\u00e0 <span class=\"_ _3\"></span>e consentir\u00e0 la <span class=\"_ _3\"></span>riduzione del <span class=\"_ _3\"></span>consumo di acqua <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>dei reagenti chimici rispe<span class=\"_ _0\"></span>tto ai process<span class=\"_ _0\"></span>i tradizionali con conseguent<span class=\"_ _0\"></span>e diminuzione dell<span class=\"_ _0\"></span>\u2019impronta carbonica.  La <span class=\"_ _3\"></span>collaborazione valo<span class=\"_ _3\"></span>rizza il <span class=\"_ _3\"></span>know <span class=\"_ _3\"></span>how <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>soluzione <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>elettrolisi avanzata <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Nora <span class=\"_ _3\"></span>come <span class=\"_ _3\"></span>elementi <span class=\"_ _3\"></span>abilitanti e centrali del process<span class=\"_ _0\"></span>o ELi\u2122. Questo acc<span class=\"_ _0\"></span>ordo consolida il pos<span class=\"_ _0\"></span>izionamento di De <span class=\"_ _0\"></span>Nora come part<span class=\"_ _0\"></span>ner industriale chiave  l<span class=\"_ _3\"></span>ungo  l\u2019intera <span class=\"_ _14\"> </span>catena  del  valore <span class=\"_ _14\"> </span>del  lit<span class=\"_ _3\"></span>io  e, <span class=\"_ _14\"> </span>al  contempo,  favorisce <span class=\"_ _17\"> </span>l\u2019<span class=\"_ _0\"></span>avanzamento  del <span class=\"_ _14\"> </span>Technology Readiness <span class=\"_ _11\"></span>Leve<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>(TRL) <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>proce<span class=\"_ _0\"></span>sso <span class=\"_ _12\"></span>ELi. <span class=\"_ _11\"></span>L\u2019obiettivo <span class=\"_ _12\"></span>\u00e8 <span class=\"_ _11\"></span>validare <span class=\"_ _12\"></span>l\u2019operativit\u00e0 <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontinuativa <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>processo <span class=\"_ _11\"></span>su <span class=\"_ _12\"></span>scala pilota, <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>condizioni <span class=\"_ _3\"></span>industriali rea<span class=\"_ _3\"></span>li, presso <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>sito <span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>Argentina del<span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>multinaz<span class=\"_ _0\"></span>ionale <span class=\"_ _3\"></span>Rio <span class=\"_ _3\"></span>Tinto, <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>principali attori globali nel<span class=\"_ _0\"></span>l'estrazione e raff<span class=\"_ _0\"></span>inazione del litio.  La <span class=\"_ _17\"> </span>scelta  d<span class=\"_ _3\"></span>i <span class=\"_ _14\"> </span>RAM <span class=\"_ _17\"> </span>di <span class=\"_ _17\"> </span>a<span class=\"_ _0\"></span>dottare <span class=\"_ _14\"> </span>le <span class=\"_ _14\"> </span>soluzioni <span class=\"_ _17\"> </span>De <span class=\"_ _14\"> </span>Nora <span class=\"_ _17\"> </span>com<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>ele<span class=\"_ _0\"></span>mento <span class=\"_ _14\"> </span>centrale <span class=\"_ _17\"> </span>del <span class=\"_ _14\"> </span>processo <span class=\"_ _17\"> </span>E<span class=\"_ _0\"></span>Li\u2122 <span class=\"_ _17\"> </span>raff<span class=\"_ _0\"></span>orza <span class=\"_ _17\"> </span>il posizionamento  di  De  Nora  nei <span class=\"_ _17\"> </span>pr<span class=\"_ _0\"></span>ocessi  di  elettrificazione,  fondamentali<span class=\"_ _0\"></span>  per  una <span class=\"_ _14\"> </span>transizione  energetica sostenibile <span class=\"_ _17\"> </span>dai <span class=\"_ _13\"> </span>com<span class=\"_ _0\"></span>bustibili <span class=\"_ _17\"> </span>fossili. <span class=\"_ _17\"> </span>Grazie <span class=\"_ _17\"> </span>alle <span class=\"_ _13\"> </span>sue<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>tecnologie <span class=\"_ _17\"> </span>elettrochimiche, <span class=\"_ _17\"> </span>De <span class=\"_ _13\"> </span>Nora <span class=\"_ _17\"> </span>contribuisc<span class=\"_ _0\"></span>e <span class=\"_ _17\"> </span>a <span class=\"_ _13\"> </span>una raffinazione <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _12\"></span>riciclo <span class=\"_ _12\"></span>del <span class=\"_ _11\"></span>litio <span class=\"_ _12\"></span>pi\u00f9 <span class=\"_ _12\"></span>sostenibili, <span class=\"_ _11\"></span>raffo<span class=\"_ _0\"></span>rzando <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>esilienza <span class=\"_ _12\"></span>della <span class=\"_ _11\"></span>catena <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>app<span class=\"_ _0\"></span>rovvigionam<span class=\"_ _0\"></span>ento, sostituendo <span class=\"_ _11\"></span>i <span class=\"_ _0\"></span>process<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>adizionali <span class=\"_ _11\"></span>ad <span class=\"_ _0\"></span>alt<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>impatto <span class=\"_ _11\"></span>ambient<span class=\"_ _0\"></span>ale. <span class=\"_ _0\"></span>Il<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>processo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>lettrochimico <span class=\"_ _11\"></span>favor<span class=\"_ _0\"></span>isce <span class=\"_ _0\"></span>ino<span class=\"_ _0\"></span>ltre <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> approccio <span class=\"_ _13\"> </span>ci<span class=\"_ _0\"></span>rcolare, <span class=\"_ _17\"> </span>in <span class=\"_ _17\"> </span>cui <span class=\"_ _17\"> </span>idrogeno <span class=\"_ _17\"> </span>e <span class=\"_ _13\"> </span>clor<span class=\"_ _0\"></span>o, <span class=\"_ _13\"> </span>so<span class=\"_ _0\"></span>ttoprodotti <span class=\"_ _17\"> </span>della <span class=\"_ _17\"> </span>reazione, <span class=\"_ _17\"> </span>possono <span class=\"_ _17\"> </span>essere <span class=\"_ _17\"> </span>reimm<span class=\"_ _0\"></span>essi <span class=\"_ _17\"> </span>nella catena del valore com<span class=\"_ _0\"></span>e sostanze<span class=\"_ _0\"></span> chimiche ad elevata<span class=\"_ _0\"></span> purezza p<span class=\"_ _0\"></span>er un immediato r<span class=\"_ _0\"></span>iutilizzo a m<span class=\"_ _0\"></span>onte della fi<span class=\"_ _0\"></span>liera produttiva. La <span class=\"_ _12\"></span>domand<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>gl<span class=\"_ _0\"></span>obale <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>idrossido <span class=\"_ _13\"></span>di <span class=\"_ _13\"></span>litio <span class=\"_ _12\"></span>\u00e8<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>destinata <span class=\"_ _13\"></span>a <span class=\"_ _12\"></span>cres<span class=\"_ _0\"></span>cere <span class=\"_ _13\"></span>rapidamente: <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>settore <span class=\"_ _13\"></span>stra<span class=\"_ _0\"></span>tegico <span class=\"_ _12\"></span>in <span class=\"_ _13\"></span>forte<span class=\"_ _0\"></span> espansione <span class=\"_ _12\"></span>che<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>raggiu<span class=\"_ _0\"></span>nger\u00e0 <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>2<span class=\"_ _0\"></span>5,6 <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>iliardi <span class=\"_ _12\"></span>di <span class=\"_ _13\"></span>dollari <span class=\"_ _13\"></span>entro <span class=\"_ _13\"></span>il <span class=\"_ _12\"></span>2030, <span class=\"_ _13\"></span>con <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>CAGR <span class=\"_ _12\"></span>del <span class=\"_ _13\"></span>9,4%. <span class=\"_ _12\"></span>Gr<span class=\"_ _0\"></span>azie <span class=\"_ _12\"></span>a <span class=\"_ _13\"></span>questa partnership, De <span class=\"_ _3\"></span>Nora consolida il <span class=\"_ _3\"></span>proprio ruolo <span class=\"_ _3\"></span>nella <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>iliera <span class=\"_ _3\"></span>produttiva delle batterie al<span class=\"_ _3\"></span> litio, <span class=\"_ _3\"></span>accedendo a <span class=\"_ _3\"></span>nuove<span class=\"_ _0\"></span> opportunit\u00e0 di svilupp<span class=\"_ _0\"></span>o del busi<span class=\"_ _0\"></span>ness nel medio periodo <span class=\"ff4\"> <span class=\"_ _d\"> </span><span class=\"ff1\">Industrie <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _13\"></span>S.p.A. <span class=\"_ _12\"></span>attrav<span class=\"_ _0\"></span>erso <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>propr<span class=\"_ _0\"></span>ia <span class=\"_ _12\"></span>contr<span class=\"_ _0\"></span>ollata <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _13\"></span>Permelec <span class=\"_ _12\"></span>Ltd. <span class=\"_ _13\"></span>(\u201cDe <span class=\"_ _12\"></span>Nora\u201d<span class=\"_ _0\"></span>), <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>T<span class=\"_ _0\"></span>uleva <span class=\"_ _12\"></span>Inc. </span></span>(\u201cTuleva\u201d) <span class=\"_ _11\"></span>hanno <span class=\"_ _0\"></span>firmato <span class=\"_ _0\"></span>un <span class=\"_ _11\"></span>Memorandum <span class=\"_ _11\"></span>of <span class=\"_ _0\"></span>Understand<span class=\"_ _0\"></span>ing <span class=\"_ _0\"></span>(MO<span class=\"_ _0\"></span>U) <span class=\"_ _0\"></span>vincolante <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>definisce <span class=\"_ _11\"></span>i <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmini <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a fornitura di <span class=\"_ _0\"></span>un sist<span class=\"_ _0\"></span>ema di <span class=\"_ _0\"></span>elettrolisi ad alta <span class=\"_ _0\"></span>capacit\u00e0 de<span class=\"_ _0\"></span>stinato al <span class=\"_ _0\"></span>futuro impianto <span class=\"_ _0\"></span>di raffina<span class=\"_ _0\"></span>zione <span class=\"_ _0\"></span>di idrossido d<span class=\"_ _0\"></span>i litio <span class=\"_ _11\"></span>monoidrato <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>Tuleva <span class=\"_ _11\"></span>negli <span class=\"_ _12\"></span>Stati <span class=\"_ _11\"></span>Uniti. <span class=\"_ _11\"></span>L\u2019intesa <span class=\"_ _12\"></span>rappresenta <span class=\"_ _12\"></span>un <span class=\"_ _11\"></span>passo <span class=\"_ _11\"></span>strategico <span class=\"_ _11\"></span>ve<span class=\"_ _0\"></span>rso <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>ealizzazione <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span> uno <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>pi\u00f9 <span class=\"_ _11\"></span>grandi <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pianti <span class=\"_ _0\"></span>negl<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>Stati <span class=\"_ _0\"></span>Uniti <span class=\"_ _11\"></span>basati <span class=\"_ _0\"></span>su <span class=\"_ _11\"></span>tecnologia <span class=\"_ _11\"></span>elettrochimica <span class=\"_ _0\"></span>ava<span class=\"_ _0\"></span>nzata <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>produzione <span class=\"_ _0\"></span>di idrossido di litio, un mater<span class=\"_ _0\"></span>iale ess<span class=\"_ _0\"></span>enziale per la filiera gl<span class=\"_ _0\"></span>obale delle batterie<span class=\"_ _0\"></span> ricaricabili.  Il <span class=\"_ _0\"></span>progetto<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>inserisce <span class=\"_ _11\"></span>nel <span class=\"_ _11\"></span>contesto <span class=\"_ _11\"></span>della <span class=\"_ _11\"></span>cresce<span class=\"_ _0\"></span>nte <span class=\"_ _11\"></span>domanda <span class=\"_ _11\"></span>mondiale <span class=\"_ _11\"></span>di <span class=\"_ _11\"></span>litio, <span class=\"_ _11\"></span>tra<span class=\"_ _0\"></span>inata <span class=\"_ _11\"></span>dall\u2019espansione <span class=\"_ _11\"></span>della mobilit\u00e0 <span class=\"_ _49\"> </span>el<span class=\"_ _0\"></span>ettrica, <span class=\"_ _49\"> </span>de<span class=\"_ _0\"></span>i <span class=\"_ _49\"> </span>s<span class=\"_ _0\"></span>istemi <span class=\"_ _7d\"> </span>di <span class=\"_ _49\"> </span>accumulo <span class=\"_ _7d\"> </span>energet<span class=\"_ _0\"></span>ico <span class=\"_ _49\"> </span>e,<span class=\"_ _0\"></span> <span class=\"_ _49\"> </span>pi\u00f9 <span class=\"_ _7d\"> </span>in <span class=\"_ _7d\"> </span>generale, <span class=\"_ _7d\"> </span>delle <span class=\"_ _7d\"> </span>tecnologie <span class=\"_ _7d\"> </span>per <span class=\"_ _7d\"> </span>la decarbonizzazione. In <span class=\"_ _3\"></span>questo scenario, <span class=\"_ _3\"></span>lo sviluppo <span class=\"_ _3\"></span>di capacit\u00e0 <span class=\"_ _3\"></span>produttiva locale negli <span class=\"_ _3\"></span>Stati Uniti <span class=\"_ _3\"></span>rappresenta un elemento chiave per <span class=\"_ _3\"></span>rafforz<span class=\"_ _0\"></span>are la sicurezza della <span class=\"_ _3\"></span>catena di approvvigionamento delle materie prime critiche, e sostenere la rapida cresc<span class=\"_ _0\"></span>ita dell\u2019industri<span class=\"_ _0\"></span>a delle batterie.<span class=\"_ _1c4\"> </span>In base <span class=\"_ _0\"></span>all\u2019accordo <span class=\"_ _0\"></span>definitivo, D<span class=\"_ _0\"></span>e Nora <span class=\"_ _0\"></span>fornir\u00e0 <span class=\"_ _0\"></span>a Tu<span class=\"_ _0\"></span>leva - so<span class=\"_ _0\"></span>ciet\u00e0 <span class=\"_ _0\"></span>americana att<span class=\"_ _0\"></span>iva nella <span class=\"_ _0\"></span>produzio<span class=\"_ _0\"></span>ne soste<span class=\"_ _0\"></span>nibile di  materiali  per  l\u2019energia  pulita  -  un  impianto  completo  com<span class=\"_ _0\"></span>posto  da  2 <span class=\"_ _14\"> </span>sis<span class=\"_ _0\"></span>temi  di  elettrolisi  bipolare  a membrana  a <span class=\"_ _17\"> </span>s<span class=\"_ _0\"></span>cambio  ionico,  \u201cCECHLO  2C <span class=\"_ _17\"> </span>8<span class=\"_ _0\"></span>43L\u201d,  progettato  per <span class=\"_ _14\"> </span>garant<span class=\"_ _0\"></span>ire <span class=\"_ _14\"> </span>elevati  standard  di <span class=\"_ _14\"> </span>efficienza energetica, <span class=\"_ _13\"></span>affidabilit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _13\"></span>operativ<span class=\"_ _0\"></span>a, <span class=\"_ _13\"></span>sostenibil<span class=\"_ _0\"></span>it\u00e0 <span class=\"_ _12\"></span>am<span class=\"_ _0\"></span>bientale, <span class=\"_ _13\"> </span>e<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>per <span class=\"_ _13\"> </span>ab<span class=\"_ _0\"></span>ilitare <span class=\"_ _13\"></span>un <span class=\"_ _13\"></span>design<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>circolare <span class=\"_ _13\"> </span>ch<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>riduca <span class=\"_ _13\"> </span>la dipendenza <span class=\"_ _0\"></span>da<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sost<span class=\"_ _0\"></span>anze <span class=\"_ _0\"></span>chimic<span class=\"_ _0\"></span>he <span class=\"_ _0\"></span>toss<span class=\"_ _0\"></span>iche. <span class=\"_ _0\"></span>Il <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>istema <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ar\u00e0 <span class=\"_ _11\"></span>in <span class=\"_ _0\"></span>gr<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>raggiungere <span class=\"_ _11\"></span>una <span class=\"_ _0\"></span>capacit<span class=\"_ _0\"></span>\u00e0 <span class=\"_ _0\"></span>produtt<span class=\"_ _0\"></span>iva <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span> circa 11.000 tonnellate annue di idrossido di liti<span class=\"_ _0\"></span>o monoidrato di qualit\u00e0 battery grade, requ<span class=\"_ _0\"></span>isito fondamentale per la produzione di batter<span class=\"_ _0\"></span>ie agli ioni di <span class=\"_ _0\"></span>litio ad alte prestaz<span class=\"_ _0\"></span>ioni.  I <span class=\"_ _3\"></span>sistemi di<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>elettrol<span class=\"_ _0\"></span>isi <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>De <span class=\"_ _3\"></span>Nora costituiranno <span class=\"_ _3\"></span>il <span class=\"_ _3\"></span>cuore del <span class=\"_ _3\"></span>nuovo <span class=\"_ _3\"></span>impianto <span class=\"_ _3\"></span>Tuleva e <span class=\"_ _3\"></span>rappresenteranno u<span class=\"_ _3\"></span>na delle applicazioni p<span class=\"_ _0\"></span>i\u00f9 rilev<span class=\"_ _0\"></span>anti <span class=\"_ _0\"></span>della t<span class=\"_ _0\"></span>ecnologia e<span class=\"_ _0\"></span>lettrochimica <span class=\"_ _0\"></span>per la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>produzione d<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>idrossido di<span class=\"_ _0\"></span> litio <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>Stati <span class=\"_ _0\"></span>Uniti. L\u2019impiego di un sistema elettroc<span class=\"_ _0\"></span>himico avanzato e di un process<span class=\"_ _0\"></span>o a ciclo chiuso consente, infatti<span class=\"_ _0\"></span>, di migliorare l\u2019efficienza <span class=\"_ _11\"></span>complessiva <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>processo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>produttivo, <span class=\"_ _11\"></span>contribuendo<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>al <span class=\"_ _0\"></span>tempo <span class=\"_ _11\"></span>stesso<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>alla <span class=\"_ _0\"></span>riduzione <span class=\"_ _11\"></span>delle <span class=\"_ _11\"></span>emissioni<span class=\"_ _0\"></span> di CO\u2082, del consumo di acqua, e dell\u2019impatto amb<span class=\"_ _0\"></span>ientale rispett<span class=\"_ _0\"></span>o ai metodi tradizionali di raffinazione de<span class=\"_ _0\"></span>l litio.  Questo <span class=\"_ _3\"></span>MOU <span class=\"_ _3\"></span>consente <span class=\"_ _3\"></span>ad <span class=\"_ _3\"></span>entra<span class=\"_ _3\"></span>mbe <span class=\"_ _3\"></span>le <span class=\"_ _3\"></span>societ\u00e0 <span class=\"_ _3\"></span>d<span class=\"_ _3\"></span>i <span class=\"_ _3\"></span>avviare <span class=\"_ _3\"></span>le <span class=\"_ _2\"></span>att<span class=\"_ _0\"></span>ivit\u00e0 <span class=\"_ _3\"></span>di <span class=\"_ _3\"></span>ingegneria <span class=\"_ _3\"></span>preliminare. <span class=\"_ _3\"></span>Allo <span class=\"_ _3\"></span>stesso <span class=\"_ _3\"></span>tempo, le <span class=\"_ _0\"></span>parti <span class=\"_ _11\"></span>proseguiranno <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ella <span class=\"_ _0\"></span>finalizz<span class=\"_ _0\"></span>azione <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ll\u2019accordo <span class=\"_ _0\"></span>defin<span class=\"_ _0\"></span>itivo <span class=\"_ _0\"></span>di <span class=\"_ _11\"></span>vendita <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acq<span class=\"_ _0\"></span>uisto, <span class=\"_ _0\"></span>la <span class=\"_ _11\"></span>cui <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ttoscrizione <span class=\"_ _0\"></span>\u00e8<span class=\"_ _0\"></span> prevista <span class=\"_ _11\"></span>succ<span class=\"_ _0\"></span>essivamente <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>completamento <span class=\"_ _12\"></span>del <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ocesso <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>finanziamento <span class=\"_ _11\"></span>attualmente <span class=\"_ _11\"></span>in <span class=\"_ _12\"></span>corso <span class=\"_ _11\"></span>da <span class=\"_ _11\"></span>parte <span class=\"_ _11\"></span>di Tuleva. Il <span class=\"_ _13\"></span>Memorandum <span class=\"_ _13\"> </span>of <span class=\"_ _17\"> </span>Understanding <span class=\"_ _17\"> </span>include, <span class=\"_ _13\"></span>inoltre, <span class=\"_ _17\"> </span>l\u2019impegno <span class=\"_ _13\"> </span>a <span class=\"_ _13\"> </span>negoz<span class=\"_ _0\"></span>iare <span class=\"_ _13\"></span>e <span class=\"_ _17\"> </span>procedere <span class=\"_ _13\"></span>verso <span class=\"_ _13\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>stipula <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span>l contratto definitivo di fornitura. Il <span class=\"_ _3\"></span>valore complessivo del contratto \u00e8 a<span class=\"_ _3\"></span>ttualmente stimato in oltre dieci mi<span class=\"_ _3\"></span>lion<span class=\"_ _0\"></span>i di <span class=\"_ _3\"></span>euro <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>er <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>fornitura <span class=\"_ _3\"></span>dei <span class=\"_ _3\"></span>sistemi, <span class=\"_ _3\"></span>soggetto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>finalizzazione <span class=\"_ _3\"></span>nella<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>documentazione <span class=\"_ _3\"></span>definitiva. <span class=\"_ _3\"></span>Il <span class=\"_ _3\"></span>completamento della fornitura \u00e8 previst<span class=\"_ _0\"></span>o entro 15 mesi dalla f<span class=\"_ _0\"></span>irma dell\u2019accordo<span class=\"_ _0\"></span> definitivo. <span class=\"ff4\"> <span class=\"_ _d\"> </span><span class=\"ff1\">De Nora ha raggiunt<span class=\"_ _0\"></span>o una nuov<span class=\"_ _0\"></span>a <span class=\"ff3\">milestone</span> ne<span class=\"_ _0\"></span>l progetto gl<span class=\"_ _0\"></span>obale di decarbon<span class=\"_ _0\"></span>izzazione dei pr<span class=\"_ _0\"></span>opri s<span class=\"_ _0\"></span>iti produttiv<span class=\"_ _0\"></span>i </span></span>attraverso <span class=\"_ _11\"></span>l\u2019install<span class=\"_ _0\"></span>azione <span class=\"_ _11\"></span>di <span class=\"_ _12\"></span>nuovi <span class=\"_ _11\"></span>impianti <span class=\"_ _11\"></span>fotovo<span class=\"_ _0\"></span>ltaici <span class=\"_ _11\"></span>neg<span class=\"_ _0\"></span>li <span class=\"_ _11\"></span>stabilime<span class=\"_ _0\"></span>nti <span class=\"_ _11\"></span>in <span class=\"_ _11\"></span>Giappo<span class=\"_ _0\"></span>ne <span class=\"_ _11\"></span>e <span class=\"_ _11\"></span>Cina. <span class=\"_ _12\"></span>I <span class=\"_ _11\"></span>nuovi <span class=\"_ _11\"></span>impiant<span class=\"_ _0\"></span>i portano <span class=\"_ _3\"></span>la capacit\u00e0 <span class=\"_ _3\"></span>complessiva installata p<span class=\"_ _3\"></span>otenzia<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>del Gruppo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>6,3 GWh/anno, <span class=\"_ _3\"></span>contribuendo al <span class=\"_ _3\"></span>progressivo raggiungimento degli obiett<span class=\"_ _0\"></span>ivi del Piano di Sosten<span class=\"_ _0\"></span>ibilit\u00e0 di De <span class=\"_ _0\"></span>Nora al 2030.<span class=\"_ _0\"></span> Nel <span class=\"_ _3\"></span>dettaglio, sono state <span class=\"_ _3\"></span>completate le installazioni <span class=\"_ _3\"></span>presso il <span class=\"_ _3\"></span>sito produttivo di <span class=\"_ _3\"></span>Okayama, in <span class=\"_ _3\"></span>Giappone, e <span class=\"_ _3\"></span>press<span class=\"_ _0\"></span>o lo stabilimento di Suzhou in<span class=\"_ _3\"></span> Cina con una capacit\u00e0 potenziale annua complessiva di circa 1,2 <span class=\"_ _3\"></span>GW<span class=\"_ _0\"></span>h. Gli i<span class=\"_ _3\"></span>mpiant<span class=\"_ _0\"></span>i installati e<span class=\"_ _0\"></span>ntreranno <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rogressivamente <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>funz<span class=\"_ _0\"></span>ione <span class=\"_ _0\"></span>nel <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rso <span class=\"_ _0\"></span>dei <span class=\"_ _0\"></span>prossimi <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rimestri <span class=\"_ _0\"></span>dell\u2019anno. <span class=\"_ _11\"></span>I <span class=\"_ _0\"></span>nuovi <span class=\"_ _0\"></span>impiant<span class=\"_ _0\"></span>i fotovoltaici <span class=\"_ _0\"></span>copr<span class=\"_ _0\"></span>iranno <span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>regime<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>circa <span class=\"_ _11\"></span>il <span class=\"_ _0\"></span>35% <span class=\"_ _11\"></span>del <span class=\"_ _0\"></span>fabbisogno <span class=\"_ _11\"></span>ener<span class=\"_ _0\"></span>getico <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ito <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>iapponese <span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>il <span class=\"_ _11\"></span>15% <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span>llo del sito <span class=\"_ _0\"></span>cinese <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>rappresentan<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>un ulteriore <span class=\"_ _0\"></span>tass<span class=\"_ _0\"></span>ello <span class=\"_ _0\"></span>del proces<span class=\"_ _0\"></span>so di<span class=\"_ _0\"></span> decarb<span class=\"_ _0\"></span>onizzazione d<span class=\"_ _0\"></span>i tutt<span class=\"_ _0\"></span>i i <span class=\"_ _0\"></span>siti <span class=\"_ _0\"></span>produttiv<span class=\"_ _0\"></span>i di De Nora a livello globa<span class=\"_ _0\"></span>le. Le <span class=\"_ _0\"></span>nuove <span class=\"_ _0\"></span>insta<span class=\"_ _0\"></span>llazioni <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>aggiung<span class=\"_ _0\"></span>ono <span class=\"_ _0\"></span>infatt<span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>gi\u00e0 <span class=\"_ _11\"></span>realizzate <span class=\"_ _11\"></span>ed <span class=\"_ _0\"></span>entrate <span class=\"_ _11\"></span>in <span class=\"_ _0\"></span>funzi<span class=\"_ _0\"></span>one <span class=\"_ _0\"></span>negli <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ltimi <span class=\"_ _0\"></span>due <span class=\"_ _11\"></span>anni<span class=\"_ _0\"></span> presso <span class=\"_ _17\"> </span>i <span class=\"_ _17\"> </span>siti <span class=\"_ _17\"> </span>produttivi <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _17\"> </span>Gruppo <span class=\"_ _17\"> </span>in <span class=\"_ _14\"> </span>Brasile, <span class=\"_ _17\"> </span>Germania,<span class=\"_ _0\"></span> <span class=\"_ _17\"> </span>Regno <span class=\"_ _17\"> </span>Unito, <span class=\"_ _17\"> </span>Stati <span class=\"_ _17\"> </span>Un<span class=\"_ _0\"></span>iti, <span class=\"_ _17\"> </span>Giappon<span class=\"_ _0\"></span>e, <span class=\"_ _17\"> </span>Cina <span class=\"_ _17\"> </span>e <span class=\"_ _17\"> </span>Italia, portando <span class=\"_ _13\"> </span>a <span class=\"_ _17\"> </span>undici <span class=\"_ _13\"> </span>il <span class=\"_ _17\"> </span>numero <span class=\"_ _13\"></span>complessiv<span class=\"_ _0\"></span>o <span class=\"_ _13\"> </span>di <span class=\"_ _17\"> </span>siti <span class=\"_ _13\"></span>dotati <span class=\"_ _13\"> </span>d<span class=\"_ _0\"></span>i <span class=\"_ _13\"></span>imp<span class=\"_ _0\"></span>ianti <span class=\"_ _13\"></span>fotov<span class=\"_ _0\"></span>oltaici <span class=\"_ _13\"> </span>e <span class=\"_ _17\"> </span>rafforzando <span class=\"_ _17\"> </span>ulteriormente l\u2019impegno di De Nora nel<span class=\"_ _0\"></span>la transizione energet<span class=\"_ _0\"></span>ica Il <span class=\"_ _3\"></span>progetto rientra <span class=\"_ _3\"></span>nel Piano <span class=\"_ _3\"></span>di Sostenibilit\u00e0 <span class=\"_ _3\"></span>del Gruppo e <span class=\"_ _3\"></span>contribuisce al <span class=\"_ _3\"></span>raggiungimento del <span class=\"_ _3\"></span>target di <span class=\"_ _3\"></span>riduzione del <span class=\"_ _11\"></span>50% <span class=\"_ _12\"></span>delle <span class=\"_ _12\"></span>emissioni <span class=\"_ _12\"></span>Scope <span class=\"_ _12\"></span>1 <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>2 <span class=\"_ _11\"></span>e <span class=\"_ _12\"></span>dell\u2019obiettivo <span class=\"_ _12\"></span>di <span class=\"_ _11\"></span>100% <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>energia <span class=\"_ _12\"></span>elettrica <span class=\"_ _12\"></span>da <span class=\"_ _11\"></span>f<span class=\"_ _0\"></span>onti <span class=\"_ _11\"></span>r<span class=\"_ _0\"></span>innovabil<span class=\"_ _0\"></span>i <span class=\"_ _11\"></span>entro <span class=\"_ _12\"></span>il 2030, <span class=\"_ _17\"> </span>mira<span class=\"_ _0\"></span>to <span class=\"_ _17\"> </span>alla <span class=\"_ _14\"> </span>riduzione <span class=\"_ _17\"> </span>de<span class=\"_ _0\"></span>lla <span class=\"_ _17\"> </span>propr<span class=\"_ _0\"></span>ia <span class=\"_ _17\"> </span>ca<span class=\"_ _0\"></span>rbon <span class=\"_ _17\"> </span>foot<span class=\"_ _0\"></span>print. <span class=\"_ _17\"> </span>  N<span class=\"_ _3\"></span>el <span class=\"_ _17\"> </span>20<span class=\"_ _0\"></span>24 <span class=\"_ _17\"> </span>l<span class=\"_ _0\"></span>\u2019energia <span class=\"_ _17\"> </span>d<span class=\"_ _0\"></span>a <span class=\"_ _17\"> </span>fonti  rinnovabili <span class=\"_ _17\"> </span>aveva<span class=\"_ _0\"></span> rappresentato il 29% de<span class=\"_ _0\"></span>i consumi, in forte crescita r<span class=\"_ _0\"></span>ispetto a<span class=\"_ _0\"></span>l 3% del 2023. <span class=\"ff4\"> <span class=\"_ _d\"> </span><span class=\"ff1\">Alla <span class=\"_ _12\"></span>luce <span class=\"_ _12\"></span>dei <span class=\"_ _12\"></span>recenti <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>viluppi <span class=\"_ _12\"></span>ge<span class=\"_ _0\"></span>opolitici <span class=\"_ _12\"></span>in <span class=\"_ _12\"></span>Medio <span class=\"_ _12\"></span>O<span class=\"_ _0\"></span>riente, <span class=\"_ _12\"></span>Ind<span class=\"_ _0\"></span>ustrie <span class=\"_ _12\"></span>De <span class=\"_ _12\"></span>Nora <span class=\"_ _13\"></span>informa <span class=\"_ _12\"></span>che <span class=\"_ _12\"></span>tut<span class=\"_ _0\"></span>to <span class=\"_ _12\"></span>il <span class=\"_ _12\"></span>person<span class=\"_ _0\"></span>ale </span></span>opera in <span class=\"_ _0\"></span>cond<span class=\"_ _0\"></span>izioni <span class=\"_ _0\"></span>di <span class=\"_ _0\"></span>sicurezza <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>allo stato <span class=\"_ _0\"></span>attual<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>i <span class=\"_ _0\"></span>progetti <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>le <span class=\"_ _0\"></span>attivit\u00e0 <span class=\"_ _0\"></span>nel<span class=\"_ _0\"></span>l\u2019area <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Golfo <span class=\"_ _0\"></span>proseguono regolarmente. Il Gruppo ha attivato tempestivamente i propri protocolli di sicurezza <span class=\"_ _3\"></span>e, in costante dialogo con autorit\u00e0 locali e client<span class=\"_ _0\"></span>i, continua a m<span class=\"_ _0\"></span>onitorare l\u2019evoluzione dell<span class=\"_ _0\"></span>a situazione. I fatti di rilievo succ<span class=\"_ _0\"></span>essivi alla chiusu<span class=\"_ _0\"></span>ra dell\u2019esercizio non<span class=\"_ _0\"></span> hanno avuto eff<span class=\"_ _0\"></span>etti significativi sul bila<span class=\"_ _0\"></span>ncio.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "it",
    "entity": "scheme:815600CD933CB2F89862",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}