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   "value": "Cri<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eri generali<span class=\"_ _20\"/> <span class=\"_ _0\"/>di redazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne del bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io con<span class=\"_ _1\"/>solidato <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>bil<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ncio <span class=\"_ _21\"/>consolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to <span class=\"_ _21\"/>dell\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio <span class=\"_ _25\"> </span><span class=\"ff1\">2022 <span class=\"_ _21\"/>\u00e8 <span class=\"_ _21\"/>st<span class=\"_ _0\"/>ato<span class=\"_ _20\"/> <span class=\"_ _25\"/>red<span class=\"_ _20\"/>at<span class=\"_ _0\"/>to <span class=\"_ _21\"/>in<span class=\"_ _1\"/> <span class=\"_ _22\"/>confo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>mi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>i <span class=\"_ _21\"/>Prin<span class=\"_ _1\"/>cipi <span class=\"_ _21\"/>Contabili <span class=\"_ _21\"/>Intern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>on<span class=\"_ _1\"/>ali<span class=\"_ _264\"> </span></span>(\u201cIFRS\u201d) <span class=\"_ _22\"> </span>emessi<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dall\u2019I<span class=\"_ _0\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ernational<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>A<span class=\"_ _1\"/>cc<span class=\"_ _0\"/>o<span class=\"_ _1\"/>unting <span class=\"_ _22\"> </span>S<span class=\"_ _0\"/>tand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rds<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _25\"/></span>Bo<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rd <span class=\"_ _25\"> </span>(\u201cIA<span class=\"_ _20\"/>S<span class=\"_ _0\"/>B\u201d)<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>dottati <span class=\"_ _22\"> </span>dall<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>Unione<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>Europea,<span class=\"_ _264\"> </span>nonch\u00e9<span class=\"_ _20\"/> a<span class=\"_ _0\"/>i provvedim<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>i em<span class=\"_ _33\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti in attua<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rt. 9 <span class=\"_ _0\"/>de<span class=\"_ _20\"/>l D.Lgs n. 38/2005. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Pe<span class=\"_ _1\"/>r I<span class=\"_ _1\"/>FRS <span class=\"_ _20\"/>si <span class=\"_ _20\"/>in<span class=\"_ _1\"/>tendono<span class=\"_ _20\"/> tutti <span class=\"_ _33\"/>gli <span class=\"_ _20\"/>\u201cIntern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tional <span class=\"_ _20\"/>Financi<span class=\"_ _1\"/>al <span class=\"_ _20\"/>Reporting<span class=\"_ _20\"/> Stand<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ds\u201d, <span class=\"_ _20\"/>tutti <span class=\"_ _20\"/>gl<span class=\"_ _1\"/>i <span class=\"_ _33\"/>I<span class=\"_ _0\"/>ntern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tional <span class=\"_ _20\"/>Accoun<span class=\"_ _1\"/>ting<span class=\"_ _0\"/> Sta<span class=\"_ _0\"/>n<span class=\"_ _1\"/>dards <span class=\"_ _21\"/>(\u201c<span class=\"_ _0\"/>IA<span class=\"_ _20\"/>S<span class=\"_ _0\"/>\u201d), <span class=\"_ _21\"/>tutte <span class=\"_ _22\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>interpretazioni<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>dell\u2019In<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ernational<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>Financial<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>Reporting <span class=\"_ _21\"/>Interpretation<span class=\"_ _20\"/>s <span class=\"_ _22\"> </span>C<span class=\"_ _0\"/>omm<span class=\"_ _20\"/>itt<span class=\"_ _0\"/>ee<span class=\"_ _264\"> </span>(\u201cIFRIC\u201d), <span class=\"_ _26\"> </span>pre<span class=\"_ _20\"/>cedenteme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _26\"> </span>denom<span class=\"_ _1\"/>inate <span class=\"_ _26\"> </span>Sta<span class=\"_ _0\"/>nd<span class=\"_ _20\"/>ing <span class=\"_ _26\"> </span>In<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>pretation<span class=\"_ _20\"/>s <span class=\"_ _27\"> </span>Comm<span class=\"_ _1\"/>ittee<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>(\u201cSIC\u201d) <span class=\"_ _26\"> </span>omolog<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _26\"> </span>dalla<span class=\"_ _264\"> </span>Comm<span class=\"_ _20\"/>iss<span class=\"_ _0\"/>ione<span class=\"_ _1\"/> Europea a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> data di<span class=\"_ _20\"/> a<span class=\"_ _0\"/>ppro<span class=\"_ _1\"/>vazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del proge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o di<span class=\"_ _1\"/> b<span class=\"_ _0\"/>il<span class=\"_ _1\"/>anc<span class=\"_ _0\"/>io<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pa<span class=\"_ _0\"/>rte<span class=\"_ _20\"/> <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Consiglio<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>Amm<span class=\"_ _20\"/>inist<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one dell<span class=\"_ _1\"/>a <span class=\"_ _0\"/>so<span class=\"_ _1\"/>ciet\u00e0 Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>ruppo e conten<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>i nei relativi<span class=\"_ _20\"/> <span class=\"_ _0\"/>R<span class=\"_ _0\"/>e<span class=\"_ _20\"/>gola<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i U<span class=\"_ _20\"/>.<span class=\"_ _0\"/>E. <span class=\"_ _0\"/>pubbli<span class=\"_ _20\"/>cati a<span class=\"_ _0\"/> tale<span class=\"_ _20\"/> <span class=\"_ _0\"/>data.<span class=\"_ _0\"/> I <span class=\"_ _0\"/>Princi<span class=\"_ _1\"/>pi C<span class=\"_ _0\"/>ontabili I<span class=\"_ _0\"/>nte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _0\"/>(\u201cIFRS\u201d) <span class=\"_ _0\"/>eme<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _0\"/>dal<span class=\"_ _0\"/>l\u2019<span class=\"_ _20\"/>I<span class=\"_ _0\"/>ntern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tional <span class=\"_ _0\"/>Accounting<span class=\"_ _1\"/> <span class=\"_ _0\"/>Sta<span class=\"_ _0\"/>nd<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ds B<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>d<span class=\"_ _1\"/> <span class=\"_ _0\"/>sono <span class=\"_ _11\"/><span class=\"ff1\">sta<span class=\"_ _0\"/>ti<span class=\"_ _264\"> </span></span>applic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti dal <span class=\"_ _0\"/>Gruppo p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>la <span class=\"_ _0\"/>prim<span class=\"_ _20\"/>a <span class=\"_ _11\"/>vol<span class=\"_ _1\"/>ta,<span class=\"_ _0\"/> <span class=\"_ _0\"/>co<span class=\"_ _20\"/>nf<span class=\"_ _0\"/>orme<span class=\"_ _1\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e a<span class=\"_ _0\"/> <span class=\"_ _0\"/>quanto pr<span class=\"_ _0\"/>evi<span class=\"_ _1\"/>sto <span class=\"_ _0\"/>dal Regola<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o Europeo n. <span class=\"_ _0\"/>1606<span class=\"_ _0\"/> del<span class=\"_ _20\"/> <span class=\"_ _0\"/>19 lugl<span class=\"_ _0\"/>io 2002, in<span class=\"_ _20\"/> <span class=\"_ _11\"/>occ<span class=\"_ _20\"/>a<span class=\"_ _0\"/>sione della r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>del bila<span class=\"_ _0\"/>n<span class=\"_ _1\"/>cio<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to al 31 <span class=\"_ _0\"/>dicem<span class=\"_ _1\"/>br<span class=\"_ _0\"/>e 2006, a <span class=\"_ _0\"/>se<span class=\"_ _20\"/>guito della<span class=\"_ _0\"/> quo<span class=\"_ _1\"/>tazione della Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/> al <span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato Expandi<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>vven<span class=\"_ _1\"/>uta <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>data <span class=\"_ _0\"/>1\u00b0 ago<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o 2006. La Ca<span class=\"_ _0\"/>po<span class=\"_ _1\"/>gruppo<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> pa<span class=\"_ _0\"/>ssata<span class=\"_ _264\"> </span>al me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o MTA d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>Bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa <span class=\"_ _0\"/>Italian<span class=\"_ _20\"/>a<span class=\"_ _0\"/> nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e di giugno 2009.<span class=\"_ _264\"> </span>La valuta di red<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilancio<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gru<span class=\"_ _0\"/>ppo \u00e8 l\u2019Euro, in quanto tale valuta \u00e8 quella nell<span class=\"_ _1\"/>a <span class=\"_ _0\"/>quale<span class=\"_ _264\"> </span>sono condo<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e l<span class=\"ff7\">e<span class=\"_ _20\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erazio<span class=\"_ _1\"/>ni dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> C<span class=\"_ _0\"/>apog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo e delle<span class=\"_ _20\"/> societ\u00e0 incluse nell<span class=\"_ _20\"/>\u2019ar<span class=\"_ _0\"/>e<span class=\"_ _1\"/>a di consolid<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento.  <span class=\"_ _0\"/><span class=\"ff1\"> </span></span>Contenuto del Bilanc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o Conso<span class=\"_ _1\"/>lidato Il<span class=\"_ _1\"/> bilancio consolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to in<span class=\"_ _1\"/>clude:<span class=\"_ _0\"/> 1.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>la Situazi<span class=\"_ _1\"/>one<span class=\"_ _20\"/> pat<span class=\"_ _0\"/>rim<span class=\"_ _1\"/>oniale<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> fi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>anziaria<span class=\"_ _0\"/> con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta al<span class=\"_ _1\"/> 31 d<span class=\"_ _20\"/>icem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> 2022,<span class=\"_ _0\"/> com<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ta c<span class=\"_ _20\"/>on<span class=\"_ _1\"/> la Situazi<span class=\"_ _1\"/>one<span class=\"_ _264\"> </span>patrimo<span class=\"_ _20\"/>niale <span class=\"_ _0\"/>e finanziaria <span class=\"_ _0\"/>co<span class=\"_ _1\"/>n<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a a<span class=\"_ _0\"/>l 31 <span class=\"_ _0\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>bre <span class=\"_ _0\"/>2021. <span class=\"_ _0\"/>In partico<span class=\"_ _20\"/>lar<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>la <span class=\"_ _0\"/>Situazi<span class=\"_ _20\"/>one pa<span class=\"_ _0\"/>trimoni<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _20\"/>f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ria <span class=\"_ _20\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _11\"/>ed<span class=\"_ _20\"/>at<span class=\"_ _0\"/>ta <span class=\"_ _33\"/>secondo<span class=\"_ _20\"/> <span class=\"_ _20\"/>una <span class=\"_ _33\"/>sc<span class=\"_ _0\"/>hem<span class=\"_ _20\"/>a,<span class=\"_ _0\"/> <span class=\"_ _33\"/>conf<span class=\"_ _0\"/>orm<span class=\"_ _1\"/>e <span class=\"_ _33\"/>a <span class=\"_ _20\"/>quanto <span class=\"_ _33\"/>previsto<span class=\"_ _20\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>llo <span class=\"_ _33\"/>IAS <span class=\"_ _33\"/>1,<span class=\"_ _0\"/> <span class=\"_ _33\"/>in <span class=\"_ _12a\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _33\"/>sono <span class=\"_ _20\"/>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>ost<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>se<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>le <span class=\"_ _11\"/>att<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>correnti<span class=\"_ _20\"/> <span class=\"_ _22\"/>e <span class=\"_ _11\"/>n<span class=\"_ _20\"/>on <span class=\"_ _11\"/>corr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nti <span class=\"_ _11\"/>e <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>ssivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>corren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>non <span class=\"_ _11\"/>co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ti, <span class=\"_ _21\"/>in <span class=\"_ _11\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _21\"/>al<span class=\"_ _264\"> </span>ci<span class=\"_ _20\"/>c<span class=\"_ _0\"/>lo <span class=\"_ _21\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ati<span class=\"_ _0\"/>vo <span class=\"_ _11\"/>di <span class=\"_ _21\"/>12 <span class=\"_ _21\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i. <span class=\"_ _22\"/>Ino<span class=\"_ _20\"/>ltr<span class=\"_ _0\"/>e, <span class=\"_ _21\"/>ai <span class=\"_ _21\"/>sen<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i <span class=\"_ _21\"/>della <span class=\"_ _21\"/>Del<span class=\"_ _1\"/>ibe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _22\"/>Con<span class=\"_ _20\"/>sob <span class=\"_ _22\"/>n. <span class=\"_ _21\"/>15519 <span class=\"_ _11\"/>del<span class=\"_ _1\"/> <span class=\"_ _21\"/>27 <span class=\"_ _22\"/>luglio<span class=\"_ _20\"/> <span class=\"_ _22\"/>2006, <span class=\"_ _22\"/>gli<span class=\"_ _264\"> </span>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>trimoni<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _21\"/>dei <span class=\"_ _22\"/>ra<span class=\"_ _0\"/>pporti <span class=\"_ _21\"/>con <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>i <span class=\"_ _21\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _22\"/>evidenzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>ti <span class=\"_ _22\"/>se<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>nello<span class=\"_ _20\"/> <span class=\"_ _25\"/>schem<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>di<span class=\"_ _264\"> </span>Situazione<span class=\"_ _33\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _20\"/>oniale e finanziaria ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tat<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _33\"/> <span class=\"_ _0\"/>all<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to. <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>m<span class=\"ff7\">ede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i<span class=\"_ _0\"/>mo<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sc<span class=\"_ _0\"/>hem<span class=\"_ _20\"/>a  \u00e8<span class=\"_ _33\"/> <span class=\"_ _2f\"> </span>ut<span class=\"_ _0\"/>ilizz<span class=\"_ _1\"/>ato <span class=\"_ _2f\"> </span>nel<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>bilancio<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>d\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>ruppo, <span class=\"_ _2f\"> </span>red<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tto <span class=\"_ _2d\"> </span>anch\u2019e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>in<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ormit\u00e0 a<span class=\"_ _0\"/>i p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipi IFRS.<span class=\"_ _264\"> </span>2.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>il <span class=\"_ _20\"/>Cont<span class=\"_ _0\"/>o<span class=\"_ _1\"/> econ<span class=\"_ _20\"/>omico con<span class=\"_ _20\"/>sol<span class=\"_ _0\"/>idato <span class=\"_ _20\"/>del<span class=\"_ _0\"/><span class=\"ff7\">l\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"ff1\">rcizio 2022,<span class=\"_ _20\"/> comparato<span class=\"_ _1\"/> con<span class=\"_ _20\"/> il<span class=\"_ _20\"/> Con<span class=\"ff7\">to e<span class=\"_ _1\"/>conom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>co <span class=\"_ _1\"/>dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _264\"> </span></span></span></span>2021. In parti<span class=\"_ _20\"/>colare, si rilev<span class=\"_ _1\"/>a che lo<span class=\"_ _20\"/> <span class=\"_ _0\"/>schem<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>conto economi<span class=\"_ _1\"/>co adottato, confo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>me<span class=\"_ _33\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>q<span class=\"_ _1\"/>uanto<span class=\"_ _20\"/> <span class=\"_ _0\"/>previ<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>dallo<span class=\"_ _1\"/> <span class=\"_ _11\"/>IAS <span class=\"_ _11\"/>1, <span class=\"_ _21\"/>e<span class=\"_ _20\"/>vi<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ia <span class=\"_ _11\"/>i <span class=\"_ _11\"/>seg<span class=\"_ _1\"/>uenti <span class=\"_ _11\"/>risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ati <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>me<span class=\"_ _20\"/>di, <span class=\"_ _21\"/>non <span class=\"_ _11\"/>defini<span class=\"_ _20\"/>ti <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _21\"/>misura <span class=\"_ _11\"/>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bil<span class=\"_ _11\"/><span class=\"ff7\">e<span class=\"_ _20\"/> <span class=\"_ _21\"/>nell\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>m<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito<span class=\"_ _264\"> </span></span>dei<span class=\"_ _20\"/> <span class=\"_ _11\"/>Prin<span class=\"_ _1\"/>cipi <span class=\"_ _0\"/>Contabili<span class=\"_ _1\"/> <span class=\"_ _0\"/>IFR<span class=\"_ _0\"/>S, <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>n<span class=\"_ _1\"/>to, <span class=\"_ _0\"/>i cr<span class=\"_ _0\"/>ite<span class=\"_ _20\"/>ri <span class=\"_ _0\"/>di def<span class=\"_ _0\"/>iniz<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>tali<span class=\"_ _20\"/> <span class=\"_ _11\"/>risul<span class=\"_ _1\"/>tati <span class=\"_ _0\"/>intermedi<span class=\"_ _1\"/> <span class=\"_ _0\"/>potr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ero<span class=\"_ _20\"/> <span class=\"_ _11\"/>non<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere  om<span class=\"_ _20\"/>ogenei  con<span class=\"_ _20\"/>  quelli <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>dottati <span class=\"_ _2f\"> </span>da  altre<span class=\"_ _20\"/>  socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>,  in <span class=\"_ _2f\"> </span>quanto  l<span class=\"_ _20\"/>a  Di<span class=\"_ _1\"/>rezione <span class=\"_ _2f\"> </span>del  Gruppo <span class=\"_ _2f\"> </span>ritien<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ituiscano<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>un<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>informazione<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>significa<span class=\"ff1\">tiva <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>fi<span class=\"_ _20\"/>ni <span class=\"_ _2d\"> </span>de<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>compren<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ione <span class=\"_ _2f\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>isul<span class=\"_ _1\"/>tati <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/>conomici<span class=\"_ _20\"/>  de<span class=\"_ _20\"/>l<span class=\"_ _264\"> </span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gruppo:<span class=\"_ _0\"/> Margine<span class=\"_ _20\"/> <span class=\"_ _21\"/>Op<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>tivo<span class=\"_ _20\"/> <span class=\"_ _22\"/>Lordo<span class=\"ff7\">: <span class=\"_ _21\"/>\u00e8 <span class=\"_ _21\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ituito <span class=\"_ _21\"/>dall\u2019U<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ile<span class=\"_ _1\"/> <span class=\"_ _21\"/>(p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>di<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a) <span class=\"_ _21\"/>netto<span class=\"_ _20\"/> <span class=\"_ _22\"/>(netta) <span class=\"_ _21\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>lordo<span class=\"_ _1\"/> <span class=\"_ _21\"/>dell<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste, dei<span class=\"_ _1\"/> pr<span class=\"_ _0\"/>oven<span class=\"_ _20\"/>ti/<span class=\"_ _0\"/>one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i derivan<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla gestione<span class=\"_ _20\"/> f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ria,<span class=\"_ _0\"/> dei<span class=\"_ _20\"/> pr<span class=\"_ _11\"/>oven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i/one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i derivanti<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0<span class=\"_ _0\"/> parteci<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>te <span class=\"_ _2b\"> </span>e/o<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>c<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssa<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>/Disponibili <span class=\"_ _2c\"> </span>per <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>, <span class=\"_ _2b\"> </span>degli<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nti<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>e <span class=\"_ _2b\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>s<span class=\"_ _0\"/>valutazioni <span class=\"_ _2c\"> </span>d<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ilizzazioni<span class=\"_ _1\"/> operate<span class=\"_ _1\"/> nel corso del pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ime<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o;<span class=\"_ _264\"> </span>Margine<span class=\"_ _20\"/> <span class=\"_ _22\"/>Op<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>tivo<span class=\"_ _20\"/> <span class=\"_ _22\"/>Netto<span class=\"ff7\">: <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _22\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ituito <span class=\"_ _22\"/>dall\u2019U<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>(perdita) <span class=\"_ _21\"/>netto<span class=\"ff1\"> <span class=\"_ _22\"/></span>(ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta) <span class=\"_ _22\"> </span>dell\u2019e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio, <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>lo<span class=\"_ _1\"/>rdo<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dell<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste, <span class=\"_ _2d\"> </span>e <span class=\"_ _25\"/>dei <span class=\"_ _25\"/>proventi/one<span class=\"_ _20\"/>r<span class=\"_ _11\"/>i<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>deri<span class=\"_ _0\"/>v<span class=\"_ _1\"/>anti<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>dalla <span class=\"_ _2d\"> </span>ge<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ione <span class=\"_ _2d\"> </span>finan<span class=\"_ _1\"/>ziaria <span class=\"_ _2d\"> </span>e <span class=\"_ _25\"/>dei <span class=\"_ _25\"/>proventi/oneri <span class=\"_ _2d\"> </span>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivanti<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>d<span class=\"_ _1\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> part<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cipat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/>/<span class=\"_ _0\"/>o cessate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>Disponibili<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _0\"/>;<span class=\"_ _264\"> </span>Risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ato <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a delle<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"ff7\">: \u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uit<span class=\"_ _0\"/>o <span class=\"_ _33\"/>dall\u2019Utile <span class=\"_ _20\"/>(p<span class=\"_ _0\"/>erdi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>) <span class=\"_ _20\"/>netto <span class=\"_ _20\"/>(netta) <span class=\"_ _20\"/>dell\u2019e<span class=\"_ _1\"/>sercizio, <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>lordo<span class=\"_ _1\"/> delle<span class=\"_ _264\"> </span></span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste.<span class=\"_ _264\"> </span>Inol<span class=\"_ _1\"/>tre, ai sensi<span class=\"_ _20\"/> <span class=\"_ _0\"/>della Deli<span class=\"_ _20\"/>b<span class=\"_ _0\"/>era C<span class=\"_ _0\"/>on<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ob n<span class=\"_ _20\"/>.<span class=\"_ _0\"/> 15519 del<span class=\"_ _20\"/> <span class=\"_ _0\"/>27 luglio<span class=\"_ _20\"/> 2006:<span class=\"_ _11\"/>  <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">gli<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _26\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _26\"> </span>c<span class=\"_ _0\"/>on <span class=\"_ _93\"> </span>par<span class=\"_ _0\"/>ti <span class=\"_ _93\"> </span>correl<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _93\"> </span>sul <span class=\"_ _26\"> </span>conto <span class=\"_ _26\"> </span>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onomi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o <span class=\"_ _93\"> </span>s<span class=\"_ _0\"/>ono <span class=\"_ _26\"> </span>e<span class=\"_ _20\"/>videnziat<span class=\"_ _264\"> </span></span></span>se<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>nello<span class=\"_ _1\"/> sc<span class=\"_ _0\"/>hem<span class=\"_ _33\"/>a<span class=\"_ _0\"/> di conto e<span class=\"_ _0\"/>conom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>co ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>to com<span class=\"_ _20\"/>e a<span class=\"_ _0\"/>lleg<span class=\"_ _1\"/>ato;<span class=\"_ _0\"/>  <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>ospe<span class=\"_ _33\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>econom<span class=\"_ _1\"/>ico, <span class=\"_ _11\"/>veng<span class=\"_ _20\"/>ono <span class=\"_ _11\"/>ev<span class=\"_ _1\"/>idenziati <span class=\"_ _0\"/>di<span class=\"_ _1\"/>stinta<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _11\"/>voci <span class=\"_ _0\"/>di <span class=\"_ _0\"/>costo<span class=\"_ _1\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _264\"> </span></span></span>ricavo<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _21\"/>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ime<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o <span class=\"_ _11\"/>a<span class=\"_ _0\"/>i <span class=\"_ _11\"/>componenti<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _11\"/>r<span class=\"_ _0\"/>edd<span class=\"_ _1\"/>ito <span class=\"_ _11\"/>(p<span class=\"_ _0\"/>osi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ivi <span class=\"_ _22\"/>e/o<span class=\"_ _20\"/> <span class=\"_ _25\"/>neg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi) <span class=\"_ _11\"/>der<span class=\"_ _0\"/>ivan<span class=\"_ _20\"/>ti <span class=\"_ _22\"/>da <span class=\"_ _21\"/>even<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>od<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> il <span class=\"_ _20\"/>cui <span class=\"_ _20\"/>acca<span class=\"_ _0\"/>dim<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o <span class=\"_ _33\"/>r<span class=\"_ _0\"/>isulta <span class=\"_ _20\"/>non <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ico<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _20\"/>ovve<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>quelle <span class=\"_ _20\"/>operazioni <span class=\"_ _20\"/>o <span class=\"_ _33\"/>fa<span class=\"_ _0\"/>tti <span class=\"_ _20\"/>che <span class=\"_ _1\"/>non<span class=\"_ _264\"> </span>si ripe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ono freq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enteme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e nel con<span class=\"_ _1\"/>sueto svolgim<span class=\"_ _1\"/>ento dell'<span class=\"_ _1\"/>attivit\u00e0. <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>medesi<span class=\"ff7\">mo<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>schem<span class=\"_ _20\"/>a <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _2a\"> </span>utilizzato <span class=\"_ _24\"> </span>nel<span class=\"_ _20\"/> <span class=\"_ _24\"> </span>b<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io <span class=\"_ _2a\"> </span>d\u2019e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio <span class=\"_ _2a\"> </span>della <span class=\"_ _23\"> </span><span class=\"ff1\">Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>ruppo, <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>ec<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ezion<span class=\"_ _264\"> </span></span></span>dell\u2019ind<span class=\"_ _20\"/>i<span class=\"_ _0\"/>cazione<span class=\"_ _20\"/> <span class=\"_ _22\"/>del<span class=\"_ _1\"/> <span class=\"_ _21\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _21\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ermedio <span class=\"_ _21\"/>\u201cMargine<span class=\"_ _20\"/> <span class=\"_ _22\"/>Ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ativo <span class=\"_ _11\"/>Lordo\u201d, <span class=\"_ _21\"/>in <span class=\"_ _11\"/>quanto <span class=\"_ _21\"/>non<span class=\"ff1\"> <span class=\"_ _21\"/>signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivo <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span></span>fini dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ensione<span class=\"_ _20\"/> <span class=\"_ _0\"/>degli and<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i economici<span class=\"_ _20\"/> <span class=\"_ _0\"/>della<span class=\"_ _0\"/> Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>.<span class=\"_ _0\"/> 3.<span class=\"ff8\"> <span class=\"_ _129\"> </span><span class=\"ff7\">il Con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _1\"/>co com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>lessivo dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"ff1\">2022 <span class=\"_ _0\"/>co<span class=\"_ _20\"/>mparat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> con il<span class=\"_ _20\"/> C<span class=\"_ _0\"/>on<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> econom<span class=\"_ _1\"/>ico com<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>iv<span class=\"_ _264\"> </span></span></span></span>del<span class=\"ff7\">l\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"ff1\">2021<span class=\"ls6\">, <span class=\"ls7\">e <span class=\"_ _0\"/></span></span>sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>osti<span class=\"_ _1\"/> s<span class=\"_ _0\"/>econdo<span class=\"_ _20\"/> <span class=\"_ _0\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o previsto<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> versione<span class=\"_ _20\"/> <span class=\"_ _0\"/>ri<span class=\"_ _0\"/>vista de<span class=\"_ _1\"/>llo IA<span class=\"_ _20\"/>S <span class=\"_ _0\"/>1; <span class=\"_ _0\"/> </span></span>4.<span class=\"ff8\"> <span class=\"_ _129\"> </span><span class=\"ff7\">il  r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ndiconto <span class=\"_ _29\"> </span>finanziario<span class=\"_ _1\"/> <span class=\"_ _29\"> </span>dell\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span><span class=\"ff1\">2022, <span class=\"_ _2c\"> </span>com<span class=\"_ _20\"/>pa<span class=\"_ _11\"/>rato <span class=\"_ _29\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>quello <span class=\"_ _29\"> </span><span class=\"ff7\">dell\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span><span class=\"ff1\">2021. <span class=\"_ _2c\"> </span>Pe<span class=\"_ _1\"/>r <span class=\"_ _2c\"> </span>l<span class=\"_ _264\"> </span></span></span></span></span></span>redazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del rendicon<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziario<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>\u00e8 stato utili<span class=\"_ _20\"/>zzato <span class=\"_ _0\"/>il me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo <span class=\"_ _0\"/>indi<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>tto confor<span class=\"_ _0\"/>me<span class=\"_ _33\"/> <span class=\"_ _0\"/>a <span class=\"_ _11\"/>quanto pr<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>ist<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>dallo<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>IAS <span class=\"_ _25\"> </span>1, <span class=\"_ _25\"> </span>per <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"/>e<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zo<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>del <span class=\"_ _25\"> </span>quale <span class=\"_ _25\"> </span>l\u2019utile <span class=\"_ _25\"> </span>o <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>erdi<span class=\"_ _1\"/>ta <span class=\"_ _25\"> </span>d\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio <span class=\"_ _25\"> </span>s<span class=\"_ _0\"/>on<span class=\"_ _1\"/>o <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>ettifi<span class=\"_ _1\"/>cati <span class=\"_ _25\"> </span>dagli <span class=\"_ _25\"> </span>effetti<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>delle<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i natura non<span class=\"_ _1\"/> <span class=\"_ _0\"/>mone<span class=\"_ _20\"/>tar<span class=\"_ _0\"/>ia, da qual<span class=\"_ _1\"/>siasi d<span class=\"_ _20\"/>iffe<span class=\"_ _1\"/>r<span class=\"_ _0\"/>imento o accan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>on<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o di pre<span class=\"_ _20\"/>c<span class=\"_ _0\"/>eden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i o futuri<span class=\"_ _264\"> </span>inc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssi <span class=\"_ _11\"/>o <span class=\"_ _11\"/>pagame<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erativi, <span class=\"_ _11\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>da<span class=\"_ _0\"/> <span class=\"_ _11\"/>ele<span class=\"_ _1\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>di <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>avi<span class=\"_ _20\"/> <span class=\"_ _22\"/>o <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _11\"/>conne<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _11\"/>con<span class=\"_ _20\"/> <span class=\"_ _21\"/>flussi<span class=\"_ _20\"/> <span class=\"_ _21\"/>finanziari <span class=\"_ _11\"/>de<span class=\"_ _20\"/>riva<span class=\"_ _0\"/>nti<span class=\"_ _264\"> </span>dall<span class=\"_ _1\"/>\u2019attivit\u00e0 di<span class=\"_ _20\"/> <span class=\"_ _0\"/>investimento o<span class=\"_ _20\"/> <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nziaria;<span class=\"ff1\"> </span>5.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>il prospe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to delle v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>riazioni del<span class=\"_ _20\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _20\"/>oni<span class=\"_ _0\"/>o ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31 dicembre<span class=\"_ _20\"/> 2020<span class=\"_ _0\"/> al 31 <span class=\"_ _0\"/>d<span class=\"_ _1\"/>icem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> 2022;<span class=\"_ _264\"> </span>6.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>le presen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i note illustrative<span class=\"_ _33\"/> <span class=\"_ _11\"/>ed<span class=\"_ _20\"/> i r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi allegati. <span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-314": {
   "value": "Il<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>bil<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ncio <span class=\"_ _21\"/>consolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to <span class=\"_ _21\"/>dell\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio <span class=\"_ _25\"> </span><span class=\"ff1\">2022 <span class=\"_ _21\"/>\u00e8 <span class=\"_ _21\"/>st<span class=\"_ _0\"/>ato<span class=\"_ _20\"/> <span class=\"_ _25\"/>red<span class=\"_ _20\"/>at<span class=\"_ _0\"/>to <span class=\"_ _21\"/>in<span class=\"_ _1\"/> <span class=\"_ _22\"/>confo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>mi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>i <span class=\"_ _21\"/>Prin<span class=\"_ _1\"/>cipi <span class=\"_ _21\"/>Contabili <span class=\"_ _21\"/>Intern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>on<span class=\"_ _1\"/>ali<span class=\"_ _264\"> </span></span>(\u201cIFRS\u201d) <span class=\"_ _22\"> </span>emessi<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dall\u2019I<span class=\"_ _0\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ernational<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>A<span class=\"_ _1\"/>cc<span class=\"_ _0\"/>o<span class=\"_ _1\"/>unting <span class=\"_ _22\"> </span>S<span class=\"_ _0\"/>tand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rds<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _25\"/></span>Bo<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rd <span class=\"_ _25\"> </span>(\u201cIA<span class=\"_ _20\"/>S<span class=\"_ _0\"/>B\u201d)<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>dottati <span class=\"_ _22\"> </span>dall<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>Unione<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>Europea,<span class=\"_ _264\"> </span>nonch\u00e9<span class=\"_ _20\"/> a<span class=\"_ _0\"/>i provvedim<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>i em<span class=\"_ _33\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti in attua<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rt. 9 <span class=\"_ _0\"/>de<span class=\"_ _20\"/>l D.Lgs n. 38/2005. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Pe<span class=\"_ _1\"/>r I<span class=\"_ _1\"/>FRS <span class=\"_ _20\"/>si <span class=\"_ _20\"/>in<span class=\"_ _1\"/>tendono<span class=\"_ _20\"/> tutti <span class=\"_ _33\"/>gli <span class=\"_ _20\"/>\u201cIntern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tional <span class=\"_ _20\"/>Financi<span class=\"_ _1\"/>al <span class=\"_ _20\"/>Reporting<span class=\"_ _20\"/> Stand<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ds\u201d, <span class=\"_ _20\"/>tutti <span class=\"_ _20\"/>gl<span class=\"_ _1\"/>i <span class=\"_ _33\"/>I<span class=\"_ _0\"/>ntern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tional <span class=\"_ _20\"/>Accoun<span class=\"_ _1\"/>ting<span class=\"_ _0\"/> Sta<span class=\"_ _0\"/>n<span class=\"_ _1\"/>dards <span class=\"_ _21\"/>(\u201c<span class=\"_ _0\"/>IA<span class=\"_ _20\"/>S<span class=\"_ _0\"/>\u201d), <span class=\"_ _21\"/>tutte <span class=\"_ _22\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>interpretazioni<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>dell\u2019In<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ernational<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>Financial<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>Reporting <span class=\"_ _21\"/>Interpretation<span class=\"_ _20\"/>s <span class=\"_ _22\"> </span>C<span class=\"_ _0\"/>omm<span class=\"_ _20\"/>itt<span class=\"_ _0\"/>ee<span class=\"_ _264\"> </span>(\u201cIFRIC\u201d), <span class=\"_ _26\"> </span>pre<span class=\"_ _20\"/>cedenteme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _26\"> </span>denom<span class=\"_ _1\"/>inate <span class=\"_ _26\"> </span>Sta<span class=\"_ _0\"/>nd<span class=\"_ _20\"/>ing <span class=\"_ _26\"> </span>In<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>pretation<span class=\"_ _20\"/>s <span class=\"_ _27\"> </span>Comm<span class=\"_ _1\"/>ittee<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>(\u201cSIC\u201d) <span class=\"_ _26\"> </span>omolog<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _26\"> </span>dalla<span class=\"_ _264\"> </span>Comm<span class=\"_ _20\"/>iss<span class=\"_ _0\"/>ione<span class=\"_ _1\"/> Europea a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> data di<span class=\"_ _20\"/> a<span class=\"_ _0\"/>ppro<span class=\"_ _1\"/>vazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del proge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o di<span class=\"_ _1\"/> b<span class=\"_ _0\"/>il<span class=\"_ _1\"/>anc<span class=\"_ _0\"/>io<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pa<span class=\"_ _0\"/>rte<span class=\"_ _20\"/> <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Consiglio<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>Amm<span class=\"_ _20\"/>inist<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one dell<span class=\"_ _1\"/>a <span class=\"_ _0\"/>so<span class=\"_ _1\"/>ciet\u00e0 Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>ruppo e conten<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>i nei relativi<span class=\"_ _20\"/> <span class=\"_ _0\"/>R<span class=\"_ _0\"/>e<span class=\"_ _20\"/>gola<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i U<span class=\"_ _20\"/>.<span class=\"_ _0\"/>E. <span class=\"_ _0\"/>pubbli<span class=\"_ _20\"/>cati a<span class=\"_ _0\"/> tale<span class=\"_ _20\"/> <span class=\"_ _0\"/>data.<span class=\"_ _0\"/> I <span class=\"_ _0\"/>Princi<span class=\"_ _1\"/>pi C<span class=\"_ _0\"/>ontabili I<span class=\"_ _0\"/>nte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _0\"/>(\u201cIFRS\u201d) <span class=\"_ _0\"/>eme<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _0\"/>dal<span class=\"_ _0\"/>l\u2019<span class=\"_ _20\"/>I<span class=\"_ _0\"/>ntern<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tional <span class=\"_ _0\"/>Accounting<span class=\"_ _1\"/> <span class=\"_ _0\"/>Sta<span class=\"_ _0\"/>nd<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ds B<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>d<span class=\"_ _1\"/> <span class=\"_ _0\"/>sono <span class=\"_ _11\"/><span class=\"ff1\">sta<span class=\"_ _0\"/>ti<span class=\"_ _264\"> </span></span>applic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti dal <span class=\"_ _0\"/>Gruppo p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>la <span class=\"_ _0\"/>prim<span class=\"_ _20\"/>a <span class=\"_ _11\"/>vol<span class=\"_ _1\"/>ta,<span class=\"_ _0\"/> <span class=\"_ _0\"/>co<span class=\"_ _20\"/>nf<span class=\"_ _0\"/>orme<span class=\"_ _1\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e a<span class=\"_ _0\"/> <span class=\"_ _0\"/>quanto pr<span class=\"_ _0\"/>evi<span class=\"_ _1\"/>sto <span class=\"_ _0\"/>dal Regola<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o Europeo n. <span class=\"_ _0\"/>1606<span class=\"_ _0\"/> del<span class=\"_ _20\"/> <span class=\"_ _0\"/>19 lugl<span class=\"_ _0\"/>io 2002, in<span class=\"_ _20\"/> <span class=\"_ _11\"/>occ<span class=\"_ _20\"/>a<span class=\"_ _0\"/>sione della r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>del bila<span class=\"_ _0\"/>n<span class=\"_ _1\"/>cio<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to al 31 <span class=\"_ _0\"/>dicem<span class=\"_ _1\"/>br<span class=\"_ _0\"/>e 2006, a <span class=\"_ _0\"/>se<span class=\"_ _20\"/>guito della<span class=\"_ _0\"/> quo<span class=\"_ _1\"/>tazione della Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/> al <span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato Expandi<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>vven<span class=\"_ _1\"/>uta <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>data <span class=\"_ _0\"/>1\u00b0 ago<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o 2006. La Ca<span class=\"_ _0\"/>po<span class=\"_ _1\"/>gruppo<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> pa<span class=\"_ _0\"/>ssata<span class=\"_ _264\"> </span>al me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o MTA d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>Bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa <span class=\"_ _0\"/>Italian<span class=\"_ _20\"/>a<span class=\"_ _0\"/> nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e di giugno 2009.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-315": {
   "value": "La valuta di red<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilancio<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gru<span class=\"_ _0\"/>ppo \u00e8 l\u2019Euro",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-324": {
   "value": "Contenuto del Bilanc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o Conso<span class=\"_ _1\"/>lidato Il<span class=\"_ _1\"/> bilancio consolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to in<span class=\"_ _1\"/>clude:<span class=\"_ _0\"/> 1.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>la Situazi<span class=\"_ _1\"/>one<span class=\"_ _20\"/> pat<span class=\"_ _0\"/>rim<span class=\"_ _1\"/>oniale<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> fi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>anziaria<span class=\"_ _0\"/> con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta al<span class=\"_ _1\"/> 31 d<span class=\"_ _20\"/>icem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> 2022,<span class=\"_ _0\"/> com<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ta c<span class=\"_ _20\"/>on<span class=\"_ _1\"/> la Situazi<span class=\"_ _1\"/>one<span class=\"_ _264\"> </span>patrimo<span class=\"_ _20\"/>niale <span class=\"_ _0\"/>e finanziaria <span class=\"_ _0\"/>co<span class=\"_ _1\"/>n<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a a<span class=\"_ _0\"/>l 31 <span class=\"_ _0\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>bre <span class=\"_ _0\"/>2021. <span class=\"_ _0\"/>In partico<span class=\"_ _20\"/>lar<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>la <span class=\"_ _0\"/>Situazi<span class=\"_ _20\"/>one pa<span class=\"_ _0\"/>trimoni<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _20\"/>f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ria <span class=\"_ _20\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _11\"/>ed<span class=\"_ _20\"/>at<span class=\"_ _0\"/>ta <span class=\"_ _33\"/>secondo<span class=\"_ _20\"/> <span class=\"_ _20\"/>una <span class=\"_ _33\"/>sc<span class=\"_ _0\"/>hem<span class=\"_ _20\"/>a,<span class=\"_ _0\"/> <span class=\"_ _33\"/>conf<span class=\"_ _0\"/>orm<span class=\"_ _1\"/>e <span class=\"_ _33\"/>a <span class=\"_ _20\"/>quanto <span class=\"_ _33\"/>previsto<span class=\"_ _20\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>llo <span class=\"_ _33\"/>IAS <span class=\"_ _33\"/>1,<span class=\"_ _0\"/> <span class=\"_ _33\"/>in <span class=\"_ _12a\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _33\"/>sono <span class=\"_ _20\"/>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>ost<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>se<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>le <span class=\"_ _11\"/>att<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>correnti<span class=\"_ _20\"/> <span class=\"_ _22\"/>e <span class=\"_ _11\"/>n<span class=\"_ _20\"/>on <span class=\"_ _11\"/>corr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nti <span class=\"_ _11\"/>e <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>ssivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>corren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>non <span class=\"_ _11\"/>co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ti, <span class=\"_ _21\"/>in <span class=\"_ _11\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _21\"/>al<span class=\"_ _264\"> </span>ci<span class=\"_ _20\"/>c<span class=\"_ _0\"/>lo <span class=\"_ _21\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ati<span class=\"_ _0\"/>vo <span class=\"_ _11\"/>di <span class=\"_ _21\"/>12 <span class=\"_ _21\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i. <span class=\"_ _22\"/>Ino<span class=\"_ _20\"/>ltr<span class=\"_ _0\"/>e, <span class=\"_ _21\"/>ai <span class=\"_ _21\"/>sen<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i <span class=\"_ _21\"/>della <span class=\"_ _21\"/>Del<span class=\"_ _1\"/>ibe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _22\"/>Con<span class=\"_ _20\"/>sob <span class=\"_ _22\"/>n. <span class=\"_ _21\"/>15519 <span class=\"_ _11\"/>del<span class=\"_ _1\"/> <span class=\"_ _21\"/>27 <span class=\"_ _22\"/>luglio<span class=\"_ _20\"/> <span class=\"_ _22\"/>2006, <span class=\"_ _22\"/>gli<span class=\"_ _264\"> </span>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>trimoni<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _21\"/>dei <span class=\"_ _22\"/>ra<span class=\"_ _0\"/>pporti <span class=\"_ _21\"/>con <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>i <span class=\"_ _21\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _22\"/>evidenzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>ti <span class=\"_ _22\"/>se<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>nello<span class=\"_ _20\"/> <span class=\"_ _25\"/>schem<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>di<span class=\"_ _264\"> </span>Situazione<span class=\"_ _33\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _20\"/>oniale e finanziaria ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tat<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _33\"/> <span class=\"_ _0\"/>all<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to. <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>m<span class=\"ff7\">ede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i<span class=\"_ _0\"/>mo<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sc<span class=\"_ _0\"/>hem<span class=\"_ _20\"/>a  \u00e8<span class=\"_ _33\"/> <span class=\"_ _2f\"> </span>ut<span class=\"_ _0\"/>ilizz<span class=\"_ _1\"/>ato <span class=\"_ _2f\"> </span>nel<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>bilancio<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>d\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"_ _2d\"> </span>della <span class=\"_ _2d\"> </span>Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>ruppo, <span class=\"_ _2f\"> </span>red<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tto <span class=\"_ _2d\"> </span>anch\u2019e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>in<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ormit\u00e0 a<span class=\"_ _0\"/>i p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipi IFRS.<span class=\"_ _264\"> </span>2.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>il <span class=\"_ _20\"/>Cont<span class=\"_ _0\"/>o<span class=\"_ _1\"/> econ<span class=\"_ _20\"/>omico con<span class=\"_ _20\"/>sol<span class=\"_ _0\"/>idato <span class=\"_ _20\"/>del<span class=\"_ _0\"/><span class=\"ff7\">l\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"ff1\">rcizio 2022,<span class=\"_ _20\"/> comparato<span class=\"_ _1\"/> con<span class=\"_ _20\"/> il<span class=\"_ _20\"/> Con<span class=\"ff7\">to e<span class=\"_ _1\"/>conom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>co <span class=\"_ _1\"/>dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _264\"> </span></span></span></span>2021. In parti<span class=\"_ _20\"/>colare, si rilev<span class=\"_ _1\"/>a che lo<span class=\"_ _20\"/> <span class=\"_ _0\"/>schem<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>conto economi<span class=\"_ _1\"/>co adottato, confo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>me<span class=\"_ _33\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>q<span class=\"_ _1\"/>uanto<span class=\"_ _20\"/> <span class=\"_ _0\"/>previ<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>dallo<span class=\"_ _1\"/> <span class=\"_ _11\"/>IAS <span class=\"_ _11\"/>1, <span class=\"_ _21\"/>e<span class=\"_ _20\"/>vi<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ia <span class=\"_ _11\"/>i <span class=\"_ _11\"/>seg<span class=\"_ _1\"/>uenti <span class=\"_ _11\"/>risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ati <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>me<span class=\"_ _20\"/>di, <span class=\"_ _21\"/>non <span class=\"_ _11\"/>defini<span class=\"_ _20\"/>ti <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _21\"/>misura <span class=\"_ _11\"/>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bil<span class=\"_ _11\"/><span class=\"ff7\">e<span class=\"_ _20\"/> <span class=\"_ _21\"/>nell\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>m<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito<span class=\"_ _264\"> </span></span>dei<span class=\"_ _20\"/> <span class=\"_ _11\"/>Prin<span class=\"_ _1\"/>cipi <span class=\"_ _0\"/>Contabili<span class=\"_ _1\"/> <span class=\"_ _0\"/>IFR<span class=\"_ _0\"/>S, <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>n<span class=\"_ _1\"/>to, <span class=\"_ _0\"/>i cr<span class=\"_ _0\"/>ite<span class=\"_ _20\"/>ri <span class=\"_ _0\"/>di def<span class=\"_ _0\"/>iniz<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>tali<span class=\"_ _20\"/> <span class=\"_ _11\"/>risul<span class=\"_ _1\"/>tati <span class=\"_ _0\"/>intermedi<span class=\"_ _1\"/> <span class=\"_ _0\"/>potr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ero<span class=\"_ _20\"/> <span class=\"_ _11\"/>non<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere  om<span class=\"_ _20\"/>ogenei  con<span class=\"_ _20\"/>  quelli <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>dottati <span class=\"_ _2f\"> </span>da  altre<span class=\"_ _20\"/>  socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>,  in <span class=\"_ _2f\"> </span>quanto  l<span class=\"_ _20\"/>a  Di<span class=\"_ _1\"/>rezione <span class=\"_ _2f\"> </span>del  Gruppo <span class=\"_ _2f\"> </span>ritien<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ituiscano<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>un<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>informazione<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>significa<span class=\"ff1\">tiva <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>fi<span class=\"_ _20\"/>ni <span class=\"_ _2d\"> </span>de<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>compren<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ione <span class=\"_ _2f\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>isul<span class=\"_ _1\"/>tati <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/>conomici<span class=\"_ _20\"/>  de<span class=\"_ _20\"/>l<span class=\"_ _264\"> </span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gruppo:<span class=\"_ _0\"/> Margine<span class=\"_ _20\"/> <span class=\"_ _21\"/>Op<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>tivo<span class=\"_ _20\"/> <span class=\"_ _22\"/>Lordo<span class=\"ff7\">: <span class=\"_ _21\"/>\u00e8 <span class=\"_ _21\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ituito <span class=\"_ _21\"/>dall\u2019U<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ile<span class=\"_ _1\"/> <span class=\"_ _21\"/>(p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>di<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a) <span class=\"_ _21\"/>netto<span class=\"_ _20\"/> <span class=\"_ _22\"/>(netta) <span class=\"_ _21\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>lordo<span class=\"_ _1\"/> <span class=\"_ _21\"/>dell<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste, dei<span class=\"_ _1\"/> pr<span class=\"_ _0\"/>oven<span class=\"_ _20\"/>ti/<span class=\"_ _0\"/>one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i derivan<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla gestione<span class=\"_ _20\"/> f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ria,<span class=\"_ _0\"/> dei<span class=\"_ _20\"/> pr<span class=\"_ _11\"/>oven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i/one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i derivanti<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0<span class=\"_ _0\"/> parteci<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>te <span class=\"_ _2b\"> </span>e/o<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>c<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssa<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>/Disponibili <span class=\"_ _2c\"> </span>per <span class=\"_ _2b\"> </span>la <span class=\"_ _2b\"> </span>vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>, <span class=\"_ _2b\"> </span>degli<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nti<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>e <span class=\"_ _2b\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>s<span class=\"_ _0\"/>valutazioni <span class=\"_ _2c\"> </span>d<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ilizzazioni<span class=\"_ _1\"/> operate<span class=\"_ _1\"/> nel corso del pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ime<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o;<span class=\"_ _264\"> </span>Margine<span class=\"_ _20\"/> <span class=\"_ _22\"/>Op<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>tivo<span class=\"_ _20\"/> <span class=\"_ _22\"/>Netto<span class=\"ff7\">: <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _22\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ituito <span class=\"_ _22\"/>dall\u2019U<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>(perdita) <span class=\"_ _21\"/>netto<span class=\"ff1\"> <span class=\"_ _22\"/></span>(ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta) <span class=\"_ _22\"> </span>dell\u2019e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio, <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>lo<span class=\"_ _1\"/>rdo<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dell<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste, <span class=\"_ _2d\"> </span>e <span class=\"_ _25\"/>dei <span class=\"_ _25\"/>proventi/one<span class=\"_ _20\"/>r<span class=\"_ _11\"/>i<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>deri<span class=\"_ _0\"/>v<span class=\"_ _1\"/>anti<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>dalla <span class=\"_ _2d\"> </span>ge<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ione <span class=\"_ _2d\"> </span>finan<span class=\"_ _1\"/>ziaria <span class=\"_ _2d\"> </span>e <span class=\"_ _25\"/>dei <span class=\"_ _25\"/>proventi/oneri <span class=\"_ _2d\"> </span>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivanti<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>d<span class=\"_ _1\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> part<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cipat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/>/<span class=\"_ _0\"/>o cessate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>Disponibili<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _0\"/>;<span class=\"_ _264\"> </span>Risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ato <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a delle<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"ff7\">: \u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uit<span class=\"_ _0\"/>o <span class=\"_ _33\"/>dall\u2019Utile <span class=\"_ _20\"/>(p<span class=\"_ _0\"/>erdi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>) <span class=\"_ _20\"/>netto <span class=\"_ _20\"/>(netta) <span class=\"_ _20\"/>dell\u2019e<span class=\"_ _1\"/>sercizio, <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>lordo<span class=\"_ _1\"/> delle<span class=\"_ _264\"> </span></span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste.<span class=\"_ _264\"> </span>Inol<span class=\"_ _1\"/>tre, ai sensi<span class=\"_ _20\"/> <span class=\"_ _0\"/>della Deli<span class=\"_ _20\"/>b<span class=\"_ _0\"/>era C<span class=\"_ _0\"/>on<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ob n<span class=\"_ _20\"/>.<span class=\"_ _0\"/> 15519 del<span class=\"_ _20\"/> <span class=\"_ _0\"/>27 luglio<span class=\"_ _20\"/> 2006:<span class=\"_ _11\"/>  <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">gli<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _26\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _26\"> </span>c<span class=\"_ _0\"/>on <span class=\"_ _93\"> </span>par<span class=\"_ _0\"/>ti <span class=\"_ _93\"> </span>correl<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _93\"> </span>sul <span class=\"_ _26\"> </span>conto <span class=\"_ _26\"> </span>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onomi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o <span class=\"_ _93\"> </span>s<span class=\"_ _0\"/>ono <span class=\"_ _26\"> </span>e<span class=\"_ _20\"/>videnziat<span class=\"_ _264\"> </span></span></span>se<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>nello<span class=\"_ _1\"/> sc<span class=\"_ _0\"/>hem<span class=\"_ _33\"/>a<span class=\"_ _0\"/> di conto e<span class=\"_ _0\"/>conom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>co ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>to com<span class=\"_ _20\"/>e a<span class=\"_ _0\"/>lleg<span class=\"_ _1\"/>ato;<span class=\"_ _0\"/>  <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>ospe<span class=\"_ _33\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>econom<span class=\"_ _1\"/>ico, <span class=\"_ _11\"/>veng<span class=\"_ _20\"/>ono <span class=\"_ _11\"/>ev<span class=\"_ _1\"/>idenziati <span class=\"_ _0\"/>di<span class=\"_ _1\"/>stinta<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _11\"/>voci <span class=\"_ _0\"/>di <span class=\"_ _0\"/>costo<span class=\"_ _1\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _264\"> </span></span></span>ricavo<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _21\"/>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ime<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o <span class=\"_ _11\"/>a<span class=\"_ _0\"/>i <span class=\"_ _11\"/>componenti<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _11\"/>r<span class=\"_ _0\"/>edd<span class=\"_ _1\"/>ito <span class=\"_ _11\"/>(p<span class=\"_ _0\"/>osi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ivi <span class=\"_ _22\"/>e/o<span class=\"_ _20\"/> <span class=\"_ _25\"/>neg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi) <span class=\"_ _11\"/>der<span class=\"_ _0\"/>ivan<span class=\"_ _20\"/>ti <span class=\"_ _22\"/>da <span class=\"_ _21\"/>even<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>od<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> il <span class=\"_ _20\"/>cui <span class=\"_ _20\"/>acca<span class=\"_ _0\"/>dim<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o <span class=\"_ _33\"/>r<span class=\"_ _0\"/>isulta <span class=\"_ _20\"/>non <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ico<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _20\"/>ovve<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>quelle <span class=\"_ _20\"/>operazioni <span class=\"_ _20\"/>o <span class=\"_ _33\"/>fa<span class=\"_ _0\"/>tti <span class=\"_ _20\"/>che <span class=\"_ _1\"/>non<span class=\"_ _264\"> </span>si ripe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ono freq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enteme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e nel con<span class=\"_ _1\"/>sueto svolgim<span class=\"_ _1\"/>ento dell'<span class=\"_ _1\"/>attivit\u00e0. <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>medesi<span class=\"ff7\">mo<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>schem<span class=\"_ _20\"/>a <span class=\"_ _23\"> </span>\u00e8 <span class=\"_ _2a\"> </span>utilizzato <span class=\"_ _24\"> </span>nel<span class=\"_ _20\"/> <span class=\"_ _24\"> </span>b<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io <span class=\"_ _2a\"> </span>d\u2019e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio <span class=\"_ _2a\"> </span>della <span class=\"_ _23\"> </span><span class=\"ff1\">Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>ruppo, <span class=\"_ _24\"> </span>ad <span class=\"_ _24\"> </span>ec<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ezion<span class=\"_ _264\"> </span></span></span>dell\u2019ind<span class=\"_ _20\"/>i<span class=\"_ _0\"/>cazione<span class=\"_ _20\"/> <span class=\"_ _22\"/>del<span class=\"_ _1\"/> <span class=\"_ _21\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _21\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ermedio <span class=\"_ _21\"/>\u201cMargine<span class=\"_ _20\"/> <span class=\"_ _22\"/>Ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ativo <span class=\"_ _11\"/>Lordo\u201d, <span class=\"_ _21\"/>in <span class=\"_ _11\"/>quanto <span class=\"_ _21\"/>non<span class=\"ff1\"> <span class=\"_ _21\"/>signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivo <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span></span>fini dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ensione<span class=\"_ _20\"/> <span class=\"_ _0\"/>degli and<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i economici<span class=\"_ _20\"/> <span class=\"_ _0\"/>della<span class=\"_ _0\"/> Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>.<span class=\"_ _0\"/> 3.<span class=\"ff8\"> <span class=\"_ _129\"> </span><span class=\"ff7\">il Con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _1\"/>co com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>lessivo dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"ff1\">2022 <span class=\"_ _0\"/>co<span class=\"_ _20\"/>mparat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> con il<span class=\"_ _20\"/> C<span class=\"_ _0\"/>on<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> econom<span class=\"_ _1\"/>ico com<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>iv<span class=\"_ _264\"> </span></span></span></span>del<span class=\"ff7\">l\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"ff1\">2021<span class=\"ls6\">, <span class=\"ls7\">e <span class=\"_ _0\"/></span></span>sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>osti<span class=\"_ _1\"/> s<span class=\"_ _0\"/>econdo<span class=\"_ _20\"/> <span class=\"_ _0\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o previsto<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> versione<span class=\"_ _20\"/> <span class=\"_ _0\"/>ri<span class=\"_ _0\"/>vista de<span class=\"_ _1\"/>llo IA<span class=\"_ _20\"/>S <span class=\"_ _0\"/>1; <span class=\"_ _0\"/> </span></span>4.<span class=\"ff8\"> <span class=\"_ _129\"> </span><span class=\"ff7\">il  r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ndiconto <span class=\"_ _29\"> </span>finanziario<span class=\"_ _1\"/> <span class=\"_ _29\"> </span>dell\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span><span class=\"ff1\">2022, <span class=\"_ _2c\"> </span>com<span class=\"_ _20\"/>pa<span class=\"_ _11\"/>rato <span class=\"_ _29\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>quello <span class=\"_ _29\"> </span><span class=\"ff7\">dell\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span><span class=\"ff1\">2021. <span class=\"_ _2c\"> </span>Pe<span class=\"_ _1\"/>r <span class=\"_ _2c\"> </span>l<span class=\"_ _264\"> </span></span></span></span></span></span>redazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del rendicon<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziario<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>\u00e8 stato utili<span class=\"_ _20\"/>zzato <span class=\"_ _0\"/>il me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo <span class=\"_ _0\"/>indi<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>tto confor<span class=\"_ _0\"/>me<span class=\"_ _33\"/> <span class=\"_ _0\"/>a <span class=\"_ _11\"/>quanto pr<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>ist<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>dallo<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>IAS <span class=\"_ _25\"> </span>1, <span class=\"_ _25\"> </span>per <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"/>e<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zo<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>del <span class=\"_ _25\"> </span>quale <span class=\"_ _25\"> </span>l\u2019utile <span class=\"_ _25\"> </span>o <span class=\"_ _22\"> </span>la <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>erdi<span class=\"_ _1\"/>ta <span class=\"_ _25\"> </span>d\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio <span class=\"_ _25\"> </span>s<span class=\"_ _0\"/>on<span class=\"_ _1\"/>o <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>ettifi<span class=\"_ _1\"/>cati <span class=\"_ _25\"> </span>dagli <span class=\"_ _25\"> </span>effetti<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>delle<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i natura non<span class=\"_ _1\"/> <span class=\"_ _0\"/>mone<span class=\"_ _20\"/>tar<span class=\"_ _0\"/>ia, da qual<span class=\"_ _1\"/>siasi d<span class=\"_ _20\"/>iffe<span class=\"_ _1\"/>r<span class=\"_ _0\"/>imento o accan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>on<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o di pre<span class=\"_ _20\"/>c<span class=\"_ _0\"/>eden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i o futuri<span class=\"_ _264\"> </span>inc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssi <span class=\"_ _11\"/>o <span class=\"_ _11\"/>pagame<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erativi, <span class=\"_ _11\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>da<span class=\"_ _0\"/> <span class=\"_ _11\"/>ele<span class=\"_ _1\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>di <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>avi<span class=\"_ _20\"/> <span class=\"_ _22\"/>o <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _11\"/>conne<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _11\"/>con<span class=\"_ _20\"/> <span class=\"_ _21\"/>flussi<span class=\"_ _20\"/> <span class=\"_ _21\"/>finanziari <span class=\"_ _11\"/>de<span class=\"_ _20\"/>riva<span class=\"_ _0\"/>nti<span class=\"_ _264\"> </span>dall<span class=\"_ _1\"/>\u2019attivit\u00e0 di<span class=\"_ _20\"/> <span class=\"_ _0\"/>investimento o<span class=\"_ _20\"/> <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nziaria;<span class=\"ff1\"> </span>5.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>il prospe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to delle v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>riazioni del<span class=\"_ _20\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _20\"/>oni<span class=\"_ _0\"/>o ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31 dicembre<span class=\"_ _20\"/> 2020<span class=\"_ _0\"/> al 31 <span class=\"_ _0\"/>d<span class=\"_ _1\"/>icem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> 2022;<span class=\"_ _264\"> </span>6.<span class=\"ff8\"> <span class=\"_ _129\"> </span></span>le presen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i note illustrative<span class=\"_ _33\"/> <span class=\"_ _11\"/>ed<span class=\"_ _20\"/> i r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi allegati. <span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-313": {
   "value": "Cri<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eri di valu<span class=\"_ _20\"/>t<span class=\"_ _0\"/>azione e princ<span class=\"_ _20\"/>i<span class=\"_ _0\"/>pi conta<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili ad<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ttati <span class=\"_ _0\"/> P<span class=\"_ _1\"/>rincipi generali<span class=\"_ _264\"> </span>I princi<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _0\"/>pri<span class=\"_ _0\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipi<span class=\"_ _20\"/> <span class=\"_ _0\"/>contabili adottati sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>espo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i qui di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito.<span class=\"_ _0\"/> Cont<span class=\"_ _1\"/>inu<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _0\"/>azi<span class=\"_ _1\"/>endale<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> bilancio \u00e8 red<span class=\"_ _1\"/>at<span class=\"_ _0\"/>to sul<span class=\"_ _20\"/> <span class=\"_ _0\"/>presuppo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>della con<span class=\"_ _1\"/>tinuit\u00e0 aziend<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _1\"/>.<span class=\"_ _11\"/> In<span class=\"_ _20\"/> <span class=\"_ _0\"/>conside<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azione dell\u2019and<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onomico<span class=\"_ _20\"/> <span class=\"_ _0\"/>del Gruppo gli Amm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>nistratori rite<span class=\"_ _20\"/>ngono che<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff1\">flussi di cassa<span class=\"_ _264\"> </span></span>prodo<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i d<span class=\"_ _20\"/>a<span class=\"_ _11\"/>l<span class=\"_ _20\"/>la <span class=\"_ _0\"/>ge<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ne<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> s<span class=\"_ _0\"/>omm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>i alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>riso<span class=\"_ _1\"/>rs<span class=\"_ _0\"/>e finanz<span class=\"_ _20\"/>iar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _0\"/>gi\u00e0 disponibili<span class=\"_ _20\"/> <span class=\"_ _0\"/>ed a <span class=\"_ _0\"/>q<span class=\"_ _1\"/>uelle<span class=\"_ _20\"/> <span class=\"_ _0\"/>rese<span class=\"_ _20\"/> <span class=\"_ _0\"/>disponibili d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>Gruppo sian<span class=\"_ _20\"/>o sufficienti<span class=\"_ _20\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>far fron<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>all\u2019intero fabbi<span class=\"_ _1\"/>sogno fin<span class=\"ff1\">anziar<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> i prossimi<span class=\"_ _20\"/> <span class=\"_ _0\"/>12 <span class=\"_ _0\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i<span class=\"ls6\">.  </span> </span>Met<span class=\"_ _1\"/>odologia<span class=\"_ _20\"/> <span class=\"_ _0\"/>di co<span class=\"_ _0\"/>n<span class=\"_ _20\"/>so<span class=\"_ _0\"/>lidam<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nto<span class=\"_ _264\"> </span>Partecipazioni in <span class=\"_ _1\"/>societ\u00e0 control<span class=\"_ _20\"/>lat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>Sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>onside<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _0\"/>controllate le <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>in cui <span class=\"_ _0\"/>il Gr<span class=\"_ _0\"/>uppo ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cita <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>contro<span class=\"_ _20\"/>l<span class=\"_ _0\"/>lo c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _11\"/>defini<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o dallo <span class=\"_ _0\"/>IFRS <span class=\"_ _0\"/>10<span class=\"_ _264\"> </span>(\u201cBil<span class=\"_ _1\"/>ancio  con<span class=\"_ _20\"/>sol<span class=\"_ _0\"/>idato\u201d<span class=\"_ _20\"/>) <span class=\"_ _29\"> </span>ovvero<span class=\"_ _20\"/>  quelle  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  cui  il<span class=\"_ _20\"/>  Gr<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>  ha  i<span class=\"_ _20\"/>l  p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>diretta<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  o  indire<span class=\"_ _0\"/><span class=\"ff1\">tta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>di<span class=\"_ _264\"> </span></span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare <span class=\"_ _25\"/>le <span class=\"_ _25\"/>politiche<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>finanziarie <span class=\"_ _25\"/>ed <span class=\"_ _25\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ive<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>fine<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"/>o<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tenere <span class=\"_ _25\"/>benefici <span class=\"_ _25\"/>dalla <span class=\"_ _2d\"/>lo<span class=\"_ _20\"/>ro <span class=\"_ _2d\"/>attiv<span class=\"_ _20\"/>it\u00e0.<span class=\"_ _0\"/> <span class=\"_ _2d\"/>Le<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>socie<span class=\"_ _1\"/>t\u00e0<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollate vengono<span class=\"_ _20\"/> <span class=\"_ _0\"/>incluse nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilancio con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato<span class=\"_ _20\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>partire<span class=\"_ _1\"/> dalla data <span class=\"_ _0\"/>n<span class=\"_ _1\"/>ella quale<span class=\"_ _20\"/> si a<span class=\"_ _0\"/>ssume<span class=\"_ _20\"/> <span class=\"_ _0\"/>il controllo<span class=\"_ _20\"/> f<span class=\"_ _0\"/>ino<span class=\"_ _264\"> </span>al mom<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o in cui<span class=\"_ _20\"/> t<span class=\"_ _0\"/>al<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo cessa di<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sister<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> Procedure di consoli<span class=\"_ _20\"/>damento<span class=\"_ _264\"> </span>Sono<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te con il<span class=\"_ _1\"/> <span class=\"_ _0\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo in<span class=\"_ _1\"/>t<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ale le<span class=\"_ _20\"/> <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> in cui il Gruppo e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ci<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _0\"/>controllo<span class=\"_ _20\"/>.<span class=\"_ _21\"/> In<span class=\"_ _20\"/>  s<span class=\"_ _0\"/>ede<span class=\"_ _1\"/>  di  con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o,  sono  el<span class=\"_ _1\"/>isi  i<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>valori  de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iva<span class=\"_ _0\"/>nti<span class=\"_ _20\"/>  da  ra<span class=\"_ _0\"/>pporti  i<span class=\"_ _20\"/>nterco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>si  tra  le<span class=\"_ _20\"/>  societ\u00e0  con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>o<span class=\"_ _11\"/>llate<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidate, <span class=\"_ _20\"/>in <span class=\"_ _20\"/>par<span class=\"_ _0\"/>ticol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _20\"/>de<span class=\"_ _20\"/>r<span class=\"_ _11\"/>iv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> da <span class=\"_ _20\"/>crediti <span class=\"_ _20\"/>e <span class=\"_ _1\"/>debi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>i<span class=\"_ _0\"/>n <span class=\"_ _20\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>fine <span class=\"_ _20\"/>del <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo, <span class=\"_ _20\"/>costi e<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>icavi<span class=\"_ _20\"/> nonch\u00e9<span class=\"_ _20\"/> one<span class=\"_ _1\"/>r<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>proven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i f<span class=\"_ _0\"/>inan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari. S<span class=\"_ _0\"/>o<span class=\"_ _1\"/>no a<span class=\"_ _0\"/>ltre<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>nto<span class=\"_ _20\"/> <span class=\"_ _11\"/>eli<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i <span class=\"_ _0\"/>gli utili <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>le perdi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>si<span class=\"_ _0\"/>gnific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi<span class=\"_ _1\"/> <span class=\"_ _0\"/>realizzati t<span class=\"_ _0\"/>ra <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>societ\u00e0 <span class=\"_ _0\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>roll<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidate integ<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>lmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> La  q<span class=\"_ _20\"/>uota  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>en<span class=\"_ _1\"/>za  de<span class=\"_ _20\"/>gli  azion<span class=\"_ _20\"/>ist<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>di  m<span class=\"_ _1\"/>inoranza  n<span class=\"_ _20\"/>elle <span class=\"_ _2f\"> </span>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>  ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  delle<span class=\"_ _20\"/>  controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _1\"/>  \u00e8<span class=\"_ _264\"> </span>iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificata <span class=\"_ _0\"/>se<span class=\"_ _20\"/>par<span class=\"_ _0\"/>atamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to al patrimon<span class=\"_ _20\"/>io <span class=\"_ _0\"/>ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di Gruppo. Tale<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> viene<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base<span class=\"_ _264\"> </span>alla <span class=\"_ _22\"/>percentuale<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>da <span class=\"_ _25\"/>e<span class=\"ff7\">ssi <span class=\"_ _25\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuta<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>nei<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>fair <span class=\"_ _25\"> </span>value<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>delle <span class=\"_ _25\"> </span>at<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>pa<span class=\"_ _0\"/>ssivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>iscritte <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>lla <span class=\"_ _25\"> </span>data <span class=\"_ _25\"> </span>dell<span class=\"_ _20\"/>\u2019ac<span class=\"_ _0\"/>qui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _264\"> </span></span>origin<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _22\"/>e <span class=\"_ _21\"/>nelle <span class=\"_ _21\"/>variazioni<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>trimonio<span class=\"_ _20\"/> <span class=\"_ _25\"/>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _22\"/>dopo<span class=\"_ _20\"/> <span class=\"_ _25\"/>ta<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"/>data. <span class=\"_ _22\"/>S<span class=\"_ _0\"/>ucce<span class=\"_ _20\"/>ssivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttribuibi<span class=\"_ _20\"/>li <span class=\"_ _22\"/>a<span class=\"_ _0\"/>gli<span class=\"_ _264\"> </span>azioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _21\"/>di <span class=\"_ _22\"/>mino<span class=\"_ _20\"/>r<span class=\"_ _0\"/>anza <span class=\"_ _21\"/>ecceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _22\"/>il<span class=\"_ _20\"/> <span class=\"_ _22\"/>pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto <span class=\"_ _25\"/>di <span class=\"_ _21\"/>loro <span class=\"_ _21\"/>sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>anza <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>te <span class=\"_ _21\"/>al <span class=\"_ _21\"/>pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span>Gruppo <span class=\"_ _11\"/>ad <span class=\"_ _11\"/>e<span class=\"_ _20\"/>cc<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> <span class=\"_ _21\"/>dei <span class=\"_ _11\"/>casi <span class=\"_ _11\"/>in <span class=\"_ _11\"/>cui<span class=\"_ _20\"/> <span class=\"_ _21\"/>le <span class=\"_ _11\"/>minoranze<span class=\"_ _20\"/> <span class=\"_ _21\"/>hanno <span class=\"_ _11\"/>un\u2019obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione <span class=\"_ _11\"/>vincol<span class=\"_ _1\"/>ante <span class=\"_ _11\"/>e <span class=\"_ _11\"/>sono <span class=\"_ _11\"/>in <span class=\"_ _11\"/>g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ado <span class=\"_ _11\"/>di <span class=\"_ _11\"/>far<span class=\"_ _0\"/>e<span class=\"_ _20\"/> ulte<span class=\"_ _1\"/>riori inve<span class=\"_ _1\"/>stimenti pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> coprire le<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite. <span class=\"_ _0\"/> Aggregazione d\u2019im<span class=\"_ _20\"/>prese<span class=\"ff4\"> </span>L\u2019acq<span class=\"_ _20\"/>uis<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>di <span class=\"_ _26\"> </span>imprese<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>controllate <span class=\"_ _26\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>contabiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>ta <span class=\"_ _93\"> </span>secondo<span class=\"_ _1\"/> <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo <span class=\"_ _26\"> </span>dell\u2019acquisizione<span class=\"_ _20\"/>. <span class=\"_ _27\"> </span>Il <span class=\"_ _26\"> </span>cost<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cquisizione<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>min<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>dalla <span class=\"_ _11\"/>somm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ori<span class=\"_ _1\"/>a <span class=\"_ _11\"/>de<span class=\"_ _20\"/>i <span class=\"_ _11\"/>va<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nti, <span class=\"_ _11\"/>alla <span class=\"_ _0\"/>data <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _0\"/>scam<span class=\"_ _1\"/>bio, <span class=\"_ _0\"/>delle <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>date<span class=\"_ _20\"/>,<span class=\"_ _264\"> </span><span class=\"_ _0\"/> delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>sosten<span class=\"_ _1\"/>ut<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>o <span class=\"_ _25\"/>assunte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>degl<span class=\"_ _20\"/>i <span class=\"_ _25\"/>str<span class=\"_ _0\"/>ume<span class=\"_ _20\"/>nti <span class=\"_ _22\"/>finanziar<span class=\"_ _0\"/>i <span class=\"_ _22\"/>emessi<span class=\"_ _20\"/> <span class=\"_ _2d\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>gruppo <span class=\"_ _22\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _25\"/>cam<span class=\"_ _20\"/>b<span class=\"_ _0\"/>io <span class=\"_ _22\"/>del <span class=\"_ _25\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>dell\u2019im<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>esa acqui<span class=\"_ _20\"/>sita,<span class=\"_ _0\"/> pi\u00f9 i co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> at<span class=\"_ _0\"/>tribuibi<span class=\"_ _20\"/>li a<span class=\"_ _0\"/>ll\u2019<span class=\"_ _1\"/>aggreg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> B<span class=\"_ _20\"/>us<span class=\"_ _0\"/>iness <span class=\"_ _20\"/>Com<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ination<span class=\"_ _20\"/> effe<span class=\"_ _1\"/>ttuat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> tra <span class=\"_ _20\"/>e<span class=\"_ _1\"/>nti<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>sotto <span class=\"_ _20\"/>comune<span class=\"_ _20\"/> con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo<span class=\"_ _20\"/> non<span class=\"_ _20\"/> rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ano<span class=\"_ _1\"/> <span class=\"_ _20\"/>nell\u2019ambito<span class=\"_ _20\"/> di<span class=\"_ _20\"/> appl<span class=\"_ _1\"/>icazion<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>IFR<span class=\"_ _0\"/>S 3<span class=\"ff1\"> </span>Partecipazioni in <span class=\"_ _1\"/>societ\u00e0 collega<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e Sono<span class=\"_ _20\"/>  le  im<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>  nelle<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>quali  i<span class=\"_ _20\"/>l  Gruppo  e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cita  un\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  notevole<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/>  definita  dallo<span class=\"_ _20\"/>  I<span class=\"_ _0\"/>A<span class=\"_ _20\"/>S<span class=\"_ _0\"/>  2<span class=\"_ _264\"> </span>8<span class=\"_ _264\"> </span>(\u201cParte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazioni<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e\u201d) <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a <span class=\"_ _2f\"> </span>non<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>il <span class=\"_ _2d\"> </span>controllo <span class=\"_ _2d\"> </span>o <span class=\"_ _2f\"> </span>i<span class=\"_ _1\"/>l <span class=\"_ _2d\"> </span>controllo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>congiun<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>sul<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>litiche<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>f<span class=\"_ _0\"/>inan<span class=\"_ _1\"/>ziari<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>ed<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ative<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>Le <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazion<span class=\"_ _20\"/>i <span class=\"_ _22\"/>in <span class=\"_ _21\"/>impr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e <span class=\"_ _11\"/>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>contabili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zate <span class=\"_ _11\"/>c<span class=\"_ _0\"/>on <span class=\"_ _21\"/>il <span class=\"_ _21\"/>metodo <span class=\"_ _21\"/>del <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>trimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto, <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span><span class=\"_ _0\"/> partire<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>dall<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>data <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cui<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inizia <span class=\"_ _22\"/>l\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luen<span class=\"_ _20\"/>za <span class=\"_ _25\"> </span>notevo<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>fi<span class=\"_ _0\"/>no<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>mom<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>in <span class=\"_ _21\"/>cui <span class=\"_ _22\"/>tal<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inf<span class=\"_ _20\"/>lu<span class=\"_ _0\"/>enza <span class=\"_ _22\"/>no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>evole<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cessa <span class=\"_ _22\"/>d<span class=\"_ _264\"> </span>i<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ist<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>Qualora <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _20\"/>eventuale<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>quota <span class=\"_ _25\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>ertinenz<span class=\"ff1\">a<span class=\"_ _0\"/> <span class=\"_ _25\"/>del <span class=\"_ _22\"/>Gruppo <span class=\"_ _25\"/>del<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>erdit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>della <span class=\"_ _25\"/>collegata <span class=\"_ _25\"/>ec<span class=\"_ _1\"/>ceda <span class=\"_ _22\"/>i<span class=\"_ _0\"/>l <span class=\"_ _25\"/>valor<span class=\"_ _264\"> </span></span><span class=\"ff1\">e<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> parte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>in bi<span class=\"_ _20\"/>la<span class=\"_ _0\"/>ncio, si p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>oce<span class=\"_ _20\"/>de ad azze<span class=\"_ _20\"/>r<span class=\"_ _0\"/>are il<span class=\"_ _20\"/> <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> partecipazione<span class=\"_ _20\"/> e l<span class=\"_ _1\"/>a quota de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span><span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>ulte<span class=\"_ _1\"/>riori pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite non<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta,<span class=\"_ _0\"/> ad<span class=\"_ _1\"/> ecce<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione e nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>a in<span class=\"_ _20\"/> <span class=\"_ _0\"/>cui il<span class=\"_ _1\"/> Gruppo ab<span class=\"_ _11\"/><span class=\"ff7\">bia l\u2019<span class=\"_ _1\"/>obbligo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di risponde<span class=\"_ _20\"/>rne.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>Attivit\u00e0 imm<span class=\"_ _1\"/>ateriali Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>im<span class=\"_ _20\"/>m<span class=\"_ _1\"/>at<span class=\"_ _0\"/>eriali<span class=\"_ _1\"/> <span class=\"_ _0\"/>sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uite<span class=\"_ _1\"/> <span class=\"_ _0\"/>da <span class=\"_ _0\"/>elem<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>i non monetari, iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificabili<span class=\"_ _20\"/> <span class=\"_ _11\"/>e pr<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>i di <span class=\"_ _0\"/>consistenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>fisi<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>, <span class=\"_ _0\"/>ed<span class=\"_ _264\"> </span>atte <span class=\"_ _11\"/>a <span class=\"_ _21\"/>ge<span class=\"_ _20\"/>nerar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>b<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ici <span class=\"_ _11\"/>economici <span class=\"_ _11\"/>futuri. <span class=\"_ _11\"/>Tali <span class=\"_ _11\"/>elemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>sono <span class=\"_ _11\"/>rilevati <span class=\"_ _11\"/>al <span class=\"_ _11\"/>costo <span class=\"_ _11\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _20\"/>st<span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _20\"/>/<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>produzione<span class=\"_ _264\"> </span>,<span class=\"_ _264\"> </span>com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ensivo <span class=\"_ _2f\"> </span>delle <span class=\"_ _2f\"> </span>spese<span class=\"_ _20\"/>  direttame<span class=\"_ _1\"/>nte<span class=\"_ _20\"/>  attr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>  per <span class=\"_ _2f\"> </span>predi<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>orre <span class=\"_ _2f\"> </span>l\u2019attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0  al <span class=\"_ _2f\"> </span>suo <span class=\"_ _2f\"> </span>utili<span class=\"_ _20\"/>zzo,  al <span class=\"_ _2f\"> </span>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>degli<span class=\"_ _264\"> </span>ammo<span class=\"_ _20\"/>rta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>ti <span class=\"_ _25\"> </span>cumulati, <span class=\"_ _25\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>eve<span class=\"_ _20\"/>ntuali <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite <span class=\"_ _22\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>va<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e. <span class=\"_ _25\"> </span>L\u2019amm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nto <span class=\"_ _22\"> </span>ha <span class=\"_ _25\"> </span>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>io <span class=\"_ _22\"> </span>quando <span class=\"_ _22\"> </span>l\u2019attivit\u00e0 <span class=\"_ _25\"> </span>\u00e8<span class=\"_ _264\"> </span>disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _0\"/>al<span class=\"ff7\">l\u2019uso <span class=\"_ _0\"/>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>ripar<span class=\"_ _0\"/>tito<span class=\"_ _20\"/> <span class=\"_ _0\"/>sistem<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sulla vita <span class=\"_ _0\"/>utile<span class=\"_ _20\"/>.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>March<span class=\"_ _1\"/>i e breve<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i<span class=\"_ _0\"/> I m<span class=\"_ _33\"/>a<span class=\"_ _0\"/>rchi e<span class=\"_ _20\"/> i <span class=\"_ _1\"/>breve<span class=\"_ _1\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _20\"/>sono rilev<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i i<span class=\"_ _1\"/>nizi<span class=\"_ _1\"/>almente <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di acq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>isto<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> sono ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzati <span class=\"_ _20\"/>a<span class=\"_ _0\"/> q<span class=\"_ _20\"/>uot<span class=\"_ _0\"/>e<span class=\"_ _20\"/> co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>anti in<span class=\"_ _20\"/> base<span class=\"_ _264\"> </span>alla lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>vita utile<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>licenze <span class=\"_ _25\"/>acquistate <span class=\"_ _25\"/>e<span class=\"_ _1\"/> <span class=\"_ _2d\"/>relative<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/> <span class=\"_ _2d\"/>sof<span class=\"_ _20\"/>t<span class=\"_ _0\"/>w<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _2d\"> </span>vengono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>apitaliz<span class=\"_ _20\"/>zat<span class=\"_ _0\"/>e <span class=\"_ _25\"/>sulla <span class=\"_ _25\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _1\"/> <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>i <span class=\"_ _25\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sost<span class=\"_ _0\"/>en<span class=\"_ _20\"/>uti <span class=\"_ _2d\"/>per <span class=\"_ _2d\"/>il<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>loro<span class=\"_ _264\"> </span>acqui<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> portarle<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> uso. L\u2019ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>amen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o \u00e8 calcolato<span class=\"_ _20\"/> <span class=\"_ _0\"/>col me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo line<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re sulla lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>vi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> utile<span class=\"_ _20\"/>.<span class=\"_ _21\"/><span class=\"ff1\"> </span>I <span class=\"_ _21\"/>co<span class=\"_ _1\"/>sti <span class=\"_ _21\"/>associati <span class=\"_ _21\"/>con<span class=\"_ _20\"/> <span class=\"_ _22\"/>lo <span class=\"_ _21\"/>sviluppo<span class=\"_ _20\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>la <span class=\"_ _22\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nuten<span class=\"_ _1\"/>zione <span class=\"_ _11\"/>de<span class=\"_ _0\"/>i <span class=\"_ _21\"/>prog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ammi<span class=\"_ _20\"/> <span class=\"_ _22\"/>s<span class=\"_ _0\"/>of<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ware <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ontabilizzati <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _22\"/>cost<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>quando<span class=\"_ _20\"/> <span class=\"_ _0\"/>sostenuti<span class=\"_ _20\"/>.<span class=\"_ _0\"/> A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tivit\u00e0 imm<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _0\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erna<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff7\">\u2013</span> co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ice<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca e sviluppo<span class=\"_ _264\"> </span>I co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ice<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>putati a<span class=\"_ _0\"/>l con<span class=\"_ _20\"/>to <span class=\"_ _0\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>periodo in<span class=\"_ _20\"/> <span class=\"_ _0\"/>cui sono sostenuti<span class=\"_ _20\"/>.<span class=\"_ _11\"/> Le<span class=\"_ _20\"/> <span class=\"_ _11\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>imm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>namen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ate <span class=\"_ _0\"/>deriva<span class=\"_ _0\"/>nti <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>llo<span class=\"_ _20\"/> <span class=\"_ _11\"/>s<span class=\"_ _0\"/>vil<span class=\"_ _20\"/>upp<span class=\"_ _0\"/>o <span class=\"_ _0\"/>dei <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>odotti<span class=\"_ _20\"/> <span class=\"_ _21\"/>della <span class=\"_ _11\"/>Soc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>sono<span class=\"_ _1\"/> <span class=\"_ _11\"/>i<span class=\"_ _1\"/>scritt<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>nell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _20\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _1\"/>oniale<span class=\"_ _20\"/>,<span class=\"_ _0\"/> solo se<span class=\"_ _20\"/> <span class=\"_ _0\"/>tutte le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti condizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono rispettate<span class=\"_ _20\"/>:<span class=\"_ _11\"/><span class=\"ff1\"> </span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">l\u2019<span class=\"_ _1\"/>attivit\u00e0 \u00e8 iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificabile<span class=\"_ _20\"/>;<span class=\"_ _11\"/><span class=\"ff1\"> </span></span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>probabile che<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019attivit\u00e0 creata ge<span class=\"_ _20\"/>ner<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>\u00e0 <span class=\"_ _0\"/>be<span class=\"_ _20\"/>nef<span class=\"_ _0\"/>ici<span class=\"_ _1\"/> econom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ci<span class=\"_ _20\"/> <span class=\"_ _0\"/>futuri; <span class=\"_ _0\"/><span class=\"ff1\"> </span></span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">i co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di svilu<span class=\"ff7\">ppo<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/>l\u2019at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> possono<span class=\"_ _1\"/> esse<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>misurati attendi<span class=\"_ _20\"/>bilmente.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span></span></span>Tali<span class=\"_ _1\"/> <span class=\"_ _11\"/>attiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>even<span class=\"_ _1\"/>tualmente <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tizzate<span class=\"_ _1\"/> <span class=\"_ _11\"/>su <span class=\"_ _0\"/>base <span class=\"_ _0\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _11\"/>lungo<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive <span class=\"_ _0\"/>vite <span class=\"_ _0\"/>utili. <span class=\"_ _0\"/>La<span class=\"_ _0\"/> <span class=\"_ _11\"/>v<span class=\"_ _1\"/>ita<span class=\"_ _264\"> </span>utile<span class=\"_ _20\"/> st<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>del<span class=\"_ _20\"/>le principali attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali, distin<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>tra<span class=\"_ _0\"/> gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _0\"/>intern<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>ent<span class=\"_ _0\"/>e o acqui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ite \u00e8 la seg<span class=\"_ _1\"/>uente: Categor<span class=\"_ _0\"/>ia<span class=\"_ _264\"> </span>Vita utile<span class=\"_ _264\"> </span>Costi di im<span class=\"_ _0\"/>pianto<span class=\"_ _264\"> </span>5 anni<span class=\"_ _264\"> </span>Marchi<span class=\"_ _264\"> </span>10 anni<span class=\"_ _264\"> </span>Software<span class=\"_ _264\"> </span>5 anni<span class=\"_ _264\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>le <span class=\"_ _25\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2d\"/>inte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>namen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ate <span class=\"_ _25\"/>non <span class=\"_ _25\"/>p<span class=\"_ _0\"/>ossono<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>isc<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in <span class=\"_ _25\"/>bi<span class=\"_ _0\"/>lan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io, <span class=\"_ _25\"/>i <span class=\"_ _2d\"/>costi <span class=\"_ _25\"/>di <span class=\"_ _25\"/>sviluppo <span class=\"_ _25\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>ti al con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o econom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>co dell<span class=\"_ _1\"/>\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _1\"/> <span class=\"_ _0\"/>nel q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ono so<span class=\"_ _20\"/>st<span class=\"_ _0\"/>enuti<span class=\"_ _1\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span>Attivit\u00e0 materiali<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _22\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>teriali<span class=\"_ _1\"/> <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>iscritte <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>costo<span class=\"_ _20\"/> <span class=\"_ _22\"/>storico, <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>ne<span class=\"_ _33\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>degli <span class=\"_ _21\"/>ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>ti <span class=\"_ _21\"/>accumulati <span class=\"_ _11\"/>e <span class=\"_ _21\"/>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li<span class=\"_ _264\"> </span>sval<span class=\"_ _1\"/>utazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> perdite<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> valore. Inoltre<span class=\"_ _20\"/> <span class=\"_ _0\"/>il costo<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>lude<span class=\"_ _20\"/> <span class=\"_ _0\"/>ogni<span class=\"_ _20\"/> <span class=\"_ _11\"/>one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e direttamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ostenuto<span class=\"_ _20\"/> p<span class=\"_ _0\"/>er predi<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>orre l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _11\"/>utilizzo. <span class=\"_ _11\"/>Gli <span class=\"_ _21\"/>eventuali<span class=\"_ _20\"/> <span class=\"_ _21\"/>i<span class=\"_ _0\"/>nte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _11\"/>passivi <span class=\"_ _11\"/>relativi <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>costruzione<span class=\"_ _1\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>immo<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>liz<span class=\"_ _1\"/>zazioni <span class=\"_ _11\"/>materiali<span class=\"_ _264\"> </span>sono spe<span class=\"_ _20\"/>sa<span class=\"_ _0\"/>ti a con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o. Gli one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i so<span class=\"_ _20\"/>st<span class=\"_ _0\"/>enuti<span class=\"_ _1\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> le<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>anutenzioni e le<span class=\"_ _20\"/> <span class=\"_ _0\"/>riparazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>di n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tura <span class=\"_ _0\"/>ord<span class=\"_ _20\"/>inaria sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>dire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>imputati al con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o nell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>esercizio<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"ff1\">n cui sono sostenuti<span class=\"_ _20\"/>.<span class=\"_ _0\"/>  <span class=\"_ _0\"/> </span>La  capitali<span class=\"_ _1\"/>zzazione<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>dei  costi  ine<span class=\"_ _1\"/>r<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  l\u2019am<span class=\"_ _1\"/>pliamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o,<span class=\"_ _0\"/>  ammode<span class=\"_ _33\"/>r<span class=\"_ _11\"/>n<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  o  miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  deg<span class=\"_ _1\"/>li <span class=\"_ _29\"> </span>e<span class=\"_ _1\"/>lemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>strutturali<span class=\"_ _1\"/> <span class=\"_ _11\"/>di <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>priet\u00e0 <span class=\"_ _11\"/>o <span class=\"_ _11\"/>in <span class=\"_ _11\"/>uso <span class=\"_ _11\"/>da <span class=\"_ _21\"/>te<span class=\"_ _20\"/>r<span class=\"_ _0\"/>zi, <span class=\"_ _21\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _21\"/>ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ettuat<span class=\"_ _0\"/>a <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>clusiv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>nei <span class=\"_ _21\"/>limiti <span class=\"_ _11\"/>in <span class=\"_ _11\"/>cui <span class=\"_ _11\"/>gli <span class=\"_ _11\"/>stessi <span class=\"_ _11\"/>rispondano<span class=\"_ _20\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>requi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iti <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _11\"/><span class=\"ff7\">e<span class=\"_ _20\"/>re <span class=\"_ _25\"> </span>s<span class=\"_ _0\"/>eparatamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _25\"> </span>classific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _25\"> </span>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>o<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>part<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>un\u2019attivi<span class=\"_ _1\"/>t\u00e0.<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>Il<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _25\"> </span>di <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"/>scrizione<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>\u00e8<span class=\"_ _264\"> </span></span>retti<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icato d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nto si<span class=\"_ _1\"/>st<span class=\"_ _0\"/>em<span class=\"_ _20\"/>ati<span class=\"_ _0\"/>co, calcol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>stim<span class=\"_ _33\"/>a<span class=\"_ _0\"/> della vi<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>utile<span class=\"_ _20\"/>.<span class=\"_ _21\"/><span class=\"ff1\"> </span>L\u2019amm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>viene<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminato<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>quo<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>costanti, <span class=\"_ _21\"/>sul <span class=\"_ _22\"> </span>costo<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>beni <span class=\"_ _25\"> </span><span class=\"ff1\">a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _22\"/>dei<span class=\"_ _1\"/> <span class=\"_ _22\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>lativi <span class=\"_ _22\"/>valori <span class=\"_ _21\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>si<span class=\"_ _0\"/>d<span class=\"_ _1\"/>ui,<span class=\"_ _0\"/> </span>quando<span class=\"_ _20\"/> <span class=\"_ _25\"/>ra<span class=\"_ _0\"/>g<span class=\"_ _1\"/>ionevolme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>st<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a<span class=\"_ _0\"/>bili, <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>funzione <span class=\"_ _22\"/>della <span class=\"_ _22\"/>loro <span class=\"_ _21\"/>st<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _25\"/>v<span class=\"_ _20\"/>ita <span class=\"_ _25\"/>utile<span class=\"_ _20\"/> <span class=\"_ _22\"/>a<span class=\"_ _0\"/>pplicando<span class=\"_ _20\"/> <span class=\"_ _2d\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>seguenti <span class=\"_ _22\"/>aliq<span class=\"_ _1\"/>uot<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>centuali:<span class=\"_ _264\"> </span>Catego<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia<span class=\"_ _264\"> </span>Aliq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ota<span class=\"_ _264\"> </span>Fabbricati ind<span class=\"_ _20\"/>ustr<span class=\"_ _0\"/>ial<span class=\"_ _1\"/>i<span class=\"_ _264\"> </span>3% - 4%<span class=\"_ _264\"> </span>Im<span class=\"_ _1\"/>pianti e m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cchinari<span class=\"_ _264\"> </span>10% - 15%<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>trezzature ind<span class=\"_ _20\"/>ustr<span class=\"_ _0\"/>iali<span class=\"_ _264\"> </span>12,5% - 20% - 25%<span class=\"_ _264\"> </span>Macch<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ne<span class=\"_ _20\"/> <span class=\"_ _11\"/>ele<span class=\"_ _20\"/>ttroniche<span class=\"_ _264\"> </span>20%<span class=\"_ _264\"> </span>Mobili<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>d attr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>zzatur<span class=\"_ _0\"/>e<span class=\"_ _1\"/> ufficio<span class=\"_ _264\"> </span>10% - 12%<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>omezzi<span class=\"_ _264\"> </span>25%<span class=\"_ _264\"> </span>I te<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>i <span class=\"_ _0\"/>non<span class=\"_ _20\"/> <span class=\"_ _0\"/>vengono amm<span class=\"_ _20\"/>ortizzati.<span class=\"_ _0\"/> L\u2019amm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o comincia quand<span class=\"_ _20\"/>o <span class=\"_ _0\"/>le<span class=\"_ _1\"/> at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> sono<span class=\"_ _1\"/> pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> l\u2019uso<span class=\"_ _20\"/>.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Avviam<span class=\"_ _1\"/>en<span class=\"_ _1\"/>to<span class=\"_ _0\"/> L\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nte <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019acquisizione<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>un<span class=\"_ _1\"/>a <span class=\"_ _21\"/>co<span class=\"_ _20\"/>ntrollata <span class=\"_ _11\"/>o <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>un\u2019en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _11\"/>a <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo<span class=\"_ _20\"/> <span class=\"_ _21\"/>congiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>ra<span class=\"_ _0\"/>p<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ese<span class=\"_ _20\"/>nta<span class=\"_ _0\"/> l\u2019eccede<span class=\"_ _20\"/>nza<span class=\"_ _0\"/> del costo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di acqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ispetto<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>centuale<span class=\"_ _20\"/> <span class=\"_ _0\"/>sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ante<span class=\"_ _20\"/> a<span class=\"_ _0\"/>l Gruppo del<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff3\">fair <span class=\"_ _0\"/>value<span class=\"ff1\"> delle<span class=\"_ _20\"/> at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>,<span class=\"_ _264\"> </span></span></span>passiv<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _21\"/>e <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _22\"/>pote<span class=\"_ _1\"/>nzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _21\"/><span class=\"ff7\">i<span class=\"_ _0\"/>den<span class=\"_ _20\"/>ti<span class=\"_ _0\"/>ficabili<span class=\"_ _20\"/> <span class=\"_ _22\"/>della <span class=\"_ _21\"/>co<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>rollata <span class=\"_ _11\"/>o <span class=\"_ _21\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _21\"/>a <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo <span class=\"_ _11\"/>congiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _21\"/>alla <span class=\"_ _21\"/>data <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span></span>acqui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _1\"/>. L\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o \u00e8<span class=\"_ _1\"/> rilevato<span class=\"_ _20\"/> come attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> e<span class=\"_ _20\"/> rivisto <span class=\"_ _1\"/>almeno ann<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e pe<span class=\"_ _1\"/>r ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ificare<span class=\"_ _1\"/> che non<span class=\"_ _20\"/> abbia<span class=\"_ _0\"/> subito<span class=\"_ _20\"/> <span class=\"_ _25\"/>perdite <span class=\"_ _21\"/>di <span class=\"_ _25\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>. <span class=\"_ _22\"/>L<span class=\"_ _0\"/>e <span class=\"_ _21\"/>perdite<span class=\"_ _1\"/> <span class=\"_ _25\"/>di <span class=\"_ _21\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _21\"/>iscr<span class=\"_ _0\"/>itte<span class=\"_ _20\"/> <span class=\"_ _22\"/>i<span class=\"_ _0\"/>mmediatamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>econom<span class=\"_ _1\"/>ico <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>non<span class=\"_ _1\"/> <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>succe<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e ripristin<span class=\"_ _1\"/>ate. In<span class=\"_ _20\"/> <span class=\"_ _22\"/>caso <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>cessione <span class=\"_ _11\"/>di <span class=\"_ _21\"/>un\u2019impr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata <span class=\"_ _22\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>un\u2019en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _21\"/>a <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo <span class=\"_ _11\"/>congiunto, <span class=\"_ _21\"/>l\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>non <span class=\"_ _11\"/>a<span class=\"_ _0\"/>nco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>ammo<span class=\"_ _20\"/>rti<span class=\"_ _0\"/>zzato<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>dell\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _2c\"> </span>a<span class=\"_ _0\"/>d<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>attr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>\u00e8 <span class=\"_ _2c\"> </span>incluso<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2b\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminaz<span class=\"ff1\">i<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>plusvalen<span class=\"_ _20\"/>za <span class=\"_ _93\"> </span>o<span class=\"_ _264\"> </span></span>min<span class=\"_ _20\"/>us<span class=\"_ _0\"/>valenza da alie<span class=\"_ _1\"/>nazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Perdite di valore (\u201cIm<span class=\"_ _20\"/>pairment\u201d)<span class=\"ff4\"> </span>Ad<span class=\"_ _20\"/> <span class=\"_ _0\"/>ogni<span class=\"_ _20\"/> <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> d<span class=\"_ _20\"/>i bi<span class=\"_ _20\"/>lanc<span class=\"_ _0\"/>io<span class=\"_ _20\"/>, il Gruppo<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ive<span class=\"_ _20\"/>de il <span class=\"_ _20\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> contabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>delle<span class=\"_ _33\"/> pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>prie <span class=\"_ _1\"/>atti<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0, co<span class=\"_ _20\"/>s\u00ec come<span class=\"_ _1\"/> individuate<span class=\"_ _20\"/> dallo<span class=\"_ _264\"> </span>IA<span class=\"_ _20\"/>S<span class=\"_ _0\"/> 36, <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> determ<span class=\"_ _1\"/>inare<span class=\"_ _1\"/> s<span class=\"_ _0\"/>e<span class=\"_ _1\"/> vi siano indicazioni<span class=\"_ _1\"/> che <span class=\"_ _0\"/>queste attivit\u00e0 a<span class=\"_ _0\"/>b<span class=\"_ _1\"/>bian<span class=\"_ _20\"/>o sub\u00ecto riduzioni di<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Qualora<span class=\"_ _264\"> </span>que<span class=\"_ _20\"/>st<span class=\"_ _0\"/>e indic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni e<span class=\"_ _20\"/>sistano, viene <span class=\"_ _20\"/>sti<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o l<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>mmontare <span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>cuperabile<span class=\"_ _20\"/> di tali<span class=\"_ _1\"/> attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 per de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare<span class=\"_ _1\"/> l\u2019even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>orto dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> svalutazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Dove<span class=\"_ _1\"/> non \u00e8 po<span class=\"_ _1\"/>ssibile stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re il v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore rec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>di <span class=\"_ _11\"/><span class=\"ff7\">un<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 individ<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lmente<span class=\"_ _20\"/>,<span class=\"_ _11\"/> </span>la <span class=\"_ _22\"/>Socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/>ffettua <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>st<span class=\"_ _0\"/>im<span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>valore<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>r<span class=\"_ _0\"/>ec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dell\u2019uni<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>generatrice<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>di <span class=\"_ _22\"> </span>flussi <span class=\"_ _22\"/>finanziari <span class=\"_ _22\"/>a <span class=\"_ _22\"/>cui <span class=\"_ _21\"/>l\u2019attivi<span class=\"_ _1\"/>t\u00e0<span class=\"_ _0\"/> appartie<span class=\"_ _20\"/>ne.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> a vi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a utile<span class=\"_ _20\"/> indefinita, rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ibili<span class=\"_ _1\"/> escl<span class=\"_ _1\"/>usivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e ad eve<span class=\"_ _1\"/>ntuali avv<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i pagati <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>int<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>no del<span class=\"_ _20\"/> <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>par<span class=\"_ _0\"/>te<span class=\"_ _20\"/>cipazioni, <span class=\"_ _22\"/>vengono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ificate<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>annualmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _25\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>ogni <span class=\"_ _21\"/>qualvolta <span class=\"_ _25\"> </span>v<span class=\"_ _1\"/>i <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _21\"/>u<span class=\"_ _0\"/>n\u2019indicazione<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>di <span class=\"_ _22\"/>una <span class=\"_ _22\"/>possi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ile<span class=\"_ _264\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di<span class=\"_ _1\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>re al fine<span class=\"_ _20\"/> <span class=\"_ _0\"/>di dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>e se vi<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono rid<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ioni di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> L\u2019amm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ec<span class=\"_ _1\"/>uperabile<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8 <span class=\"_ _11\"/>il <span class=\"_ _11\"/>m<span class=\"_ _20\"/>aggior<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>fra <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff3\">fair <span class=\"_ _11\"/>value<span class=\"ff1\"> <span class=\"_ _0\"/></span></span>al <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>tto <span class=\"_ _11\"/>dei <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>sti <span class=\"_ _11\"/>di <span class=\"_ _0\"/>vendita <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _0\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>d\u2019uso. <span class=\"_ _0\"/>N<span class=\"_ _0\"/>ell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _1\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>re d\u2019uso, <span class=\"_ _0\"/>i flussi di <span class=\"_ _0\"/>cassa <span class=\"_ _0\"/>futuri stim<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>scontati a<span class=\"_ _0\"/>l<span class=\"_ _20\"/> <span class=\"_ _0\"/>loro<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore a<span class=\"_ _0\"/>ttuale<span class=\"_ _20\"/> <span class=\"_ _0\"/>utilizzando<span class=\"_ _264\"> </span>un ta<span class=\"_ _0\"/>sso al lord<span class=\"_ _20\"/>o <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _1\"/>post<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>che<span class=\"_ _33\"/> <span class=\"_ _11\"/>rifle<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>le<span class=\"_ _1\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazio<span class=\"_ _1\"/>ni correnti<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato del v<span class=\"_ _0\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _20\"/> <span class=\"_ _0\"/>del <span class=\"_ _0\"/>den<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ro <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dei <span class=\"_ _0\"/>rischi<span class=\"_ _264\"> </span>spe<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ifici dell\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>.<span class=\"ff1\"> </span>Se<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>mon<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>re <span class=\"_ _25\"> </span>recupe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abile<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>un\u2019att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>(o<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>un\u2019unit\u00e0 <span class=\"_ _2d\"> </span>ge<span class=\"_ _20\"/>neratr<span class=\"_ _0\"/>ice<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>fluss<span class=\"_ _0\"/>i <span class=\"_ _25\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari) <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>stimato<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iore rispe<span class=\"_ _20\"/>tto al re<span class=\"_ _1\"/>lativo v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>o<span class=\"_ _1\"/> \u00e8 ridotto<span class=\"_ _20\"/> <span class=\"_ _0\"/>al<span class=\"_ _1\"/> mino<span class=\"_ _1\"/>r <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abile.<span class=\"_ _0\"/> Una perdi<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>di<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>ril<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>n<span class=\"_ _1\"/>el<span class=\"_ _1\"/> conto econom<span class=\"_ _1\"/>ico<span class=\"_ _20\"/> <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>ediata<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>.<span class=\"_ _11\"/> Quando<span class=\"_ _20\"/> una sv<span class=\"_ _20\"/>alutazione <span class=\"_ _20\"/>non h<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pi<span class=\"_ _20\"/>\u00f9 ragione<span class=\"_ _20\"/> di e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _20\"/>mantenuta, il<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _20\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile <span class=\"_ _20\"/>dell\u2019at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>, ad<span class=\"_ _20\"/> ec<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ezione<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>vviamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o, <span class=\"_ _21\"/>\u00e8 <span class=\"_ _22\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _11\"/>em<span class=\"_ _20\"/>entato <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>n<span class=\"_ _1\"/>uovo <span class=\"_ _21\"/>valore <span class=\"_ _22\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivante<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dalla <span class=\"_ _21\"/>stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>del<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _21\"/>suo <span class=\"_ _22\"/>valore <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ecuperabile<span class=\"_ _20\"/>, <span class=\"_ _25\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>non<span class=\"_ _264\"> </span></span>oltre<span class=\"_ _20\"/> il<span class=\"_ _20\"/> valore<span class=\"_ _20\"/> ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to <span class=\"_ _20\"/>di <span class=\"_ _20\"/>car<span class=\"_ _0\"/>ico<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _1\"/> l<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _1\"/>avre<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e <span class=\"_ _20\"/>avuto <span class=\"_ _20\"/>se <span class=\"_ _33\"/>non <span class=\"_ _20\"/>f<span class=\"_ _0\"/>osse<span class=\"_ _20\"/> stata <span class=\"_ _20\"/>effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>ta l<span class=\"_ _20\"/>a <span class=\"_ _1\"/>sval<span class=\"_ _1\"/>utazione<span class=\"_ _20\"/> <span class=\"_ _20\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>perdita<span class=\"_ _264\"> </span>di <span class=\"_ _11\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _21\"/>Il <span class=\"_ _21\"/>ripristino <span class=\"_ _11\"/>del <span class=\"_ _22\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _21\"/>\u00e8 <span class=\"_ _11\"/>imputat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>conto <span class=\"_ _21\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o <span class=\"_ _21\"/>imme<span class=\"_ _1\"/>diata<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>meno<span class=\"_ _20\"/> <span class=\"_ _22\"/>che <span class=\"_ _21\"/>l\u2019attivit\u00e0 <span class=\"_ _25\"> </span><span class=\"ff1\">sia<span class=\"_ _0\"/> </span>val<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>ata a valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> r<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutato, nel<span class=\"_ _1\"/> cui caso il<span class=\"_ _1\"/> ripristino<span class=\"_ _20\"/> <span class=\"_ _0\"/>di valore<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> imputat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> alla r<span class=\"_ _0\"/>ise<span class=\"_ _33\"/>r<span class=\"_ _0\"/>va di rival<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azione<span class=\"_ _1\"/>.<span class=\"_ _11\"/> Qualo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a  il  G<span class=\"_ _1\"/>ruppo <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>bbia <span class=\"_ _2f\"> </span>rilev<span class=\"_ _1\"/>ato  un<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita  di<span class=\"_ _20\"/>  valore  i<span class=\"_ _20\"/>n  un<span class=\"_ _1\"/>  periodo  i<span class=\"_ _20\"/>nter<span class=\"_ _0\"/>me<span class=\"_ _20\"/>di<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  rispetto<span class=\"_ _20\"/>  a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  ch<span class=\"_ _20\"/>iusura<span class=\"_ _0\"/> dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/>, e la mede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ima non si<span class=\"_ _20\"/>a<span class=\"_ _0\"/> confer<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a in sede<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>redazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a <span class=\"_ _0\"/>de<span class=\"_ _20\"/>ll\u2019esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> non procede<span class=\"_ _20\"/> comunque<span class=\"_ _20\"/> <span class=\"_ _0\"/>al r<span class=\"_ _0\"/>ipri<span class=\"_ _1\"/>stino del<span class=\"_ _20\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e n\u00e9<span class=\"_ _20\"/> a<span class=\"_ _0\"/> stornare l<span class=\"_ _1\"/>a perdita, <span class=\"_ _0\"/>co<span class=\"_ _20\"/>s\u00ec come<span class=\"_ _20\"/> <span class=\"_ _0\"/>previsto dall\u2019I<span class=\"_ _20\"/>F<span class=\"_ _0\"/>RIC 10. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Ripristini di valore<span class=\"_ _20\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>perdite di<span class=\"_ _20\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e dell'avv<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o non<span class=\"_ _1\"/> p<span class=\"_ _0\"/>ossono<span class=\"_ _20\"/> <span class=\"_ _0\"/>essere ripristinate<span class=\"_ _20\"/>.<span class=\"_ _11\"/> Ad<span class=\"_ _20\"/> ecce<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione <span class=\"_ _20\"/>dell\u2019avviamen<span class=\"_ _20\"/>to, <span class=\"_ _1\"/>un<span class=\"_ _1\"/>a pe<span class=\"_ _33\"/>r<span class=\"_ _11\"/>d<span class=\"_ _20\"/>ita d<span class=\"_ _20\"/>i v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _20\"/> di <span class=\"_ _33\"/>un\u2019attivi<span class=\"_ _1\"/>t\u00e0 viene<span class=\"_ _33\"/> ripristin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>n<span class=\"_ _1\"/>do <span class=\"_ _33\"/>vi \u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>un\u2019indicazione<span class=\"_ _264\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _25\"/>la <span class=\"_ _22\"/>perdi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _25\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>non <span class=\"_ _25\"/>e<span class=\"_ _20\"/>sist<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _22\"/>pi\u00f9 <span class=\"_ _22\"/>o <span class=\"_ _21\"/>quando <span class=\"_ _21\"/>vi <span class=\"_ _25\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"/>sta<span class=\"_ _0\"/>to <span class=\"_ _21\"/>un <span class=\"_ _22\"/>cam<span class=\"_ _20\"/>bia<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nto <span class=\"_ _21\"/>nelle <span class=\"_ _21\"/>valutazioni <span class=\"_ _21\"/>ut<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zate <span class=\"_ _21\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare il v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>rec<span class=\"_ _1\"/>uperabile<span class=\"_ _20\"/>.<span class=\"_ _11\"/> Il<span class=\"_ _1\"/> <span class=\"_ _11\"/>valore<span class=\"_ _20\"/> <span class=\"_ _11\"/>contabile <span class=\"_ _0\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ante <span class=\"_ _0\"/>a <span class=\"_ _11\"/>seguito<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ipristino<span class=\"_ _1\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>di<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a <span class=\"_ _11\"/>di <span class=\"_ _0\"/>valore <span class=\"_ _11\"/>non<span class=\"_ _20\"/> <span class=\"_ _11\"/>deve <span class=\"_ _11\"/>eccede<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _11\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>contabile<span class=\"_ _264\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _1\"/>sar<span class=\"_ _0\"/>e<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e <span class=\"_ _33\"/>st<span class=\"_ _0\"/>ato <span class=\"_ _20\"/>dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>(al <span class=\"_ _20\"/>netto <span class=\"_ _20\"/>di <span class=\"_ _20\"/>ammo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o) <span class=\"_ _33\"/>s<span class=\"_ _0\"/>e <span class=\"_ _20\"/>la <span class=\"_ _20\"/>perdi<span class=\"_ _1\"/>ta d<span class=\"_ _20\"/>i v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re <span class=\"_ _20\"/>dell'attivit\u00e0 <span class=\"_ _20\"/>non<span class=\"_ _20\"/> fo<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e <span class=\"_ _1\"/>m<span class=\"_ _20\"/>ai <span class=\"_ _20\"/>st<span class=\"_ _0\"/>ata<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bilizzata.<span class=\"_ _264\"> </span>Attivit\u00e0 non corre<span class=\"_ _1\"/>nti detenute per<span class=\"_ _20\"/> l<span class=\"_ _0\"/>a<span class=\"_ _1\"/> vendita <span class=\"ls15\">e <span class=\"_ _0\"/></span>Discont<span class=\"_ _1\"/>inued Operation<span class=\"_ _20\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tivit\u00e0 e<span class=\"_ _20\"/> Pass<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ti destin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> alla vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a e <span class=\"ff3\">Discontinued <span class=\"_ _1\"/>Operati<span class=\"_ _1\"/>on<span class=\"ff1\"> so<span class=\"_ _1\"/>no <span class=\"_ _20\"/>classific<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> tal<span class=\"_ _264\"> </span></span></span><span class=\"ff3\"><span class=\"ff1\">i<span class=\"_ _264\"> </span></span></span>quando<span class=\"_ _20\"/> <span class=\"_ _22\"/>il<span class=\"_ _20\"/> <span class=\"_ _22\"/>loro <span class=\"_ _11\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abile <span class=\"_ _11\"/>sar<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>recupe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipalmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>trave<span class=\"_ _1\"/>rso <span class=\"_ _21\"/>la <span class=\"_ _21\"/>vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _21\"/>piuttosto<span class=\"_ _20\"/> <span class=\"_ _22\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>attrave<span class=\"_ _1\"/>rs<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>l\u2019<span class=\"_ _1\"/>utilizzo<span class=\"_ _1\"/> e <span class=\"_ _20\"/>sono<span class=\"_ _1\"/> pertanto<span class=\"_ _20\"/> valutate<span class=\"_ _20\"/> al m<span class=\"_ _33\"/>i<span class=\"_ _0\"/>no<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _20\"/>tra i<span class=\"_ _1\"/>l <span class=\"_ _20\"/>loro<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>eceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _20\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> di<span class=\"_ _20\"/> carico<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> il<span class=\"_ _1\"/> v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore <span class=\"_ _1\"/>di <span class=\"_ _20\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato al<span class=\"_ _1\"/> ne<span class=\"_ _20\"/>tto<span class=\"_ _264\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>costi di vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>. Que<span class=\"_ _20\"/>sta<span class=\"_ _0\"/>  c<span class=\"_ _20\"/>ondizione  \u00e8<span class=\"_ _20\"/>  rispe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tata  so<span class=\"_ _20\"/>la<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/>  quando <span class=\"_ _2f\"> </span>la  vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>o<span class=\"_ _20\"/>  la <span class=\"_ _2f\"> </span>discon<span class=\"_ _0\"/>tinuit\u00e0  de<span class=\"_ _20\"/>l  g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>  di<span class=\"_ _20\"/>  attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0  in<span class=\"_ _264\"> </span>dismi<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _25\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _22\"/>alta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>obabile<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>le <span class=\"_ _21\"/>attivit\u00e0 <span class=\"_ _21\"/>e <span class=\"_ _21\"/>le <span class=\"_ _21\"/>passi<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>immedi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili <span class=\"_ _21\"/>pe<span class=\"_ _1\"/>r <span class=\"_ _22\"/>la <span class=\"_ _21\"/>vendita<span class=\"_ _264\"> </span>nelle<span class=\"_ _20\"/> <span class=\"_ _11\"/>loro <span class=\"_ _0\"/>condizioni <span class=\"_ _0\"/>at<span class=\"_ _0\"/>tuali <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>la <span class=\"_ _11\"/>Dire<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _21\"/>ha <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>eso<span class=\"_ _20\"/> <span class=\"_ _11\"/>un <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>egno<span class=\"_ _20\"/> <span class=\"_ _11\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>la <span class=\"_ _0\"/>vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a, <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>dovre<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e <span class=\"_ _0\"/>a<span class=\"_ _0\"/>vveni<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ro<span class=\"_ _264\"> </span>dodici me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i dall<span class=\"_ _1\"/>a <span class=\"_ _0\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> <span class=\"_ _0\"/>classificazione<span class=\"_ _20\"/> i<span class=\"_ _0\"/>n questa vo<span class=\"_ _20\"/>ce.<span class=\"_ _11\"/> Quando<span class=\"_ _20\"/> <span class=\"_ _20\"/>il <span class=\"_ _33\"/>Gruppo <span class=\"_ _20\"/>\u00e8 <span class=\"_ _33\"/>coinvol<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o <span class=\"_ _12a\"/>i<span class=\"_ _0\"/>n<span class=\"_ _20\"/> <span class=\"_ _20\"/>un <span class=\"_ _33\"/>p<span class=\"_ _0\"/>iano <span class=\"_ _33\"/>di <span class=\"_ _33\"/>dis<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>ssione <span class=\"_ _20\"/>che<span class=\"_ _20\"/> <span class=\"_ _20\"/>comp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rta<span class=\"_ _0\"/> <span class=\"_ _33\"/>la <span class=\"_ _33\"/>perdita <span class=\"_ _33\"/>di<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ontro<span class=\"_ _1\"/>llo <span class=\"_ _20\"/>di<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _20\"/>partec<span class=\"_ _1\"/>ipata,<span class=\"_ _264\"> </span>tutte <span class=\"_ _20\"/>le attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> e<span class=\"_ _20\"/> passiv<span class=\"_ _1\"/>it\u00e0 di<span class=\"_ _20\"/> ta<span class=\"_ _0\"/>le<span class=\"_ _33\"/> pa<span class=\"_ _0\"/>rtec<span class=\"_ _1\"/>ipata sono<span class=\"_ _20\"/> cl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssificate<span class=\"_ _20\"/> come de<span class=\"_ _20\"/>sti<span class=\"_ _0\"/>n<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> v<span class=\"_ _0\"/>end<span class=\"_ _20\"/>ita quando<span class=\"_ _20\"/> le <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ondizioni<span class=\"_ _264\"> </span>di <span class=\"_ _22\"/>cui <span class=\"_ _22\"/>s<span class=\"_ _0\"/>opra <span class=\"_ _2d\"/>so<span class=\"_ _20\"/>no <span class=\"_ _22\"/>avverate <span class=\"_ _22\"/>a<span class=\"_ _0\"/>nche<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>nel <span class=\"_ _22\"/>caso <span class=\"_ _25\"/>i<span class=\"_ _0\"/>n <span class=\"_ _22\"/>cui, <span class=\"_ _25\"/>dopo<span class=\"_ _20\"/> <span class=\"_ _2d\"/>la <span class=\"_ _22\"/>dis<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>il <span class=\"_ _22\"/>Gr<span class=\"_ _0\"/>uppo <span class=\"_ _22\"/>continui <span class=\"_ _22\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>detene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>na<span class=\"_ _0\"/> parteci<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>mino<span class=\"_ _20\"/>r<span class=\"_ _0\"/>anza nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> controllata. Leasing<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _21\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tti <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>loc<span class=\"_ _1\"/>azione<span class=\"_ _1\"/> <span class=\"_ _11\"/>s<span class=\"_ _0\"/>ono <span class=\"_ _11\"/>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te, <span class=\"_ _21\"/>in <span class=\"_ _11\"/><span class=\"ff7\">base <span class=\"_ _11\"/>all\u2019<span class=\"_ _1\"/>IFRS <span class=\"_ _21\"/>16,<span class=\"ff1\"> <span class=\"_ _11\"/>com<span class=\"_ _20\"/>e <span class=\"_ _11\"/>atti<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>S<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ciet\u00e0 <span class=\"_ _11\"/>a<span class=\"_ _264\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"><span class=\"_ _0\"/>l<span class=\"_ _264\"> </span></span></span>loro<span class=\"_ _20\"/> <span class=\"_ _2d\"/><span class=\"ff3\">fair <span class=\"_ _25\"/>value</span> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>data <span class=\"_ _22\"/>di <span class=\"_ _22\"/>stipulazione<span class=\"_ _20\"/> <span class=\"_ _25\"/>del <span class=\"_ _22\"/>c<span class=\"_ _0\"/>ontratto, <span class=\"_ _22\"/>oppure, <span class=\"_ _22\"/>se <span class=\"_ _22\"/>inferiore<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>al <span class=\"_ _25\"/>val<span class=\"_ _20\"/>or<span class=\"_ _0\"/>e <span class=\"_ _22\"/>at<span class=\"_ _0\"/>tual<span class=\"_ _1\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>dei <span class=\"_ _25\"/>pagamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span><span class=\"_ _0\"/> minim<span class=\"_ _20\"/>i <span class=\"_ _2b\"> </span>dov<span class=\"_ _20\"/>uti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>il <span class=\"_ _29\"> </span>leasing<span class=\"_ _1\"/>. <span class=\"_ _2c\"> </span>La <span class=\"_ _2c\"> </span>corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e  pa<span class=\"_ _0\"/>ssivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _2c\"> </span>verso<span class=\"_ _1\"/> <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>loc<span class=\"_ _1\"/>ator<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _1\"/> <span class=\"_ _29\"> </span>i<span class=\"_ _0\"/>ncl<span class=\"_ _20\"/>usa<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>nella <span class=\"_ _29\"> </span>Situ<span class=\"_ _11\"/>azion<span class=\"_ _264\"> </span>e<span class=\"_ _264\"> </span>patrimo<span class=\"_ _20\"/>niale <span class=\"_ _22\"/>e <span class=\"_ _22\"/>fina<span class=\"_ _0\"/>nzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _22\"/>come<span class=\"_ _33\"/> <span class=\"_ _25\"/>passivit\u00e0 <span class=\"_ _22\"/>per <span class=\"_ _22\"/>loc<span class=\"_ _1\"/>azi<span class=\"_ _0\"/>oni<span class=\"_ _20\"/> <span class=\"_ _22\"/>fina<span class=\"_ _0\"/>nzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>I <span class=\"_ _22\"/>b<span class=\"_ _0\"/>eni<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _22\"/>ammo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>t<span class=\"_ _0\"/>iz<span class=\"_ _20\"/>zat<span class=\"_ _0\"/>i <span class=\"_ _21\"/>a<span class=\"_ _0\"/>pplicando<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _264\"> </span><span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>crite<span class=\"_ _20\"/>r<span class=\"_ _0\"/>io e le<span class=\"_ _20\"/> a<span class=\"_ _0\"/>li<span class=\"_ _20\"/>quot<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>riten<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>e rapprese<span class=\"_ _20\"/>ntati<span class=\"_ _0\"/>ve<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _1\"/>a vita uti<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>e de<span class=\"_ _20\"/>scr<span class=\"_ _0\"/>itte in<span class=\"_ _20\"/> <span class=\"_ _0\"/>preceden<span class=\"_ _20\"/>za. <span class=\"_ _0\"/>I<span class=\"_ _1\"/> pagamen<span class=\"_ _20\"/>ti p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> i can<span class=\"_ _20\"/>oni<span class=\"_ _264\"> </span>di <span class=\"_ _11\"/>loc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>suddivisi<span class=\"_ _20\"/> <span class=\"_ _21\"/>fra <span class=\"_ _11\"/>quo<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _11\"/>ca<span class=\"_ _0\"/>pitale<span class=\"_ _33\"/> <span class=\"_ _21\"/>e <span class=\"_ _11\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ota <span class=\"_ _11\"/>inte<span class=\"_ _1\"/>r<span class=\"_ _0\"/>essi<span class=\"_ _20\"/> <span class=\"_ _21\"/>in <span class=\"_ _11\"/>modo<span class=\"_ _20\"/> <span class=\"_ _21\"/>da <span class=\"_ _11\"/>raggi<span class=\"_ _20\"/>ungere <span class=\"_ _11\"/>un <span class=\"_ _11\"/>tasso <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eress<span class=\"_ _264\"> </span>e<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ante <span class=\"_ _93\"> </span>sulla <span class=\"_ _26\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _93\"> </span>r<span class=\"_ _0\"/>esid<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>: <span class=\"_ _93\"> </span>gli <span class=\"_ _93\"> </span>oneri <span class=\"_ _26\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>i <span class=\"_ _93\"> </span>sono <span class=\"_ _93\"> </span>dir<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _26\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>ti <span class=\"_ _93\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _93\"> </span>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _26\"> </span>econom<span class=\"_ _1\"/>ic<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/>.<span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ie su ben<span class=\"_ _20\"/>i in <span class=\"ff3\">leasing <span class=\"_ _0\"/></span>in<span class=\"_ _20\"/>crementative<span class=\"_ _1\"/> del v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bene vengono<span class=\"_ _20\"/> capitalizzate<span class=\"_ _20\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _0\"/>aumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o de<span class=\"_ _264\"> </span>l<span class=\"_ _264\"> </span>bene<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _0\"/>n <span class=\"_ _0\"/><span class=\"ff3\">leasing <span class=\"_ _11\"/></span>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>vengono <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzate<span class=\"_ _20\"/> <span class=\"_ _21\"/>lungo<span class=\"_ _20\"/> <span class=\"_ _21\"/>la <span class=\"_ _11\"/>minore<span class=\"_ _20\"/> <span class=\"_ _11\"/>tr<span class=\"_ _0\"/>a <span class=\"_ _0\"/>la <span class=\"_ _11\"/>vi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _11\"/>utile<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>quella <span class=\"_ _0\"/>del <span class=\"_ _0\"/>b<span class=\"_ _0\"/>ene<span class=\"_ _20\"/> <span class=\"_ _21\"/>i<span class=\"_ _264\"> </span>n<span class=\"_ _264\"> </span>leasing<span class=\"ff1\">.<span class=\"_ _264\"> </span></span>Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>pri<span class=\"_ _0\"/>n<span class=\"_ _1\"/>cipio<span class=\"_ _1\"/> <span class=\"_ _0\"/>IFRS <span class=\"_ _11\"/>16 <span class=\"_ _0\"/>n<span class=\"_ _1\"/>on<span class=\"_ _1\"/> <span class=\"_ _0\"/>disting<span class=\"_ _1\"/>ue <span class=\"_ _0\"/>quindi pi\u00f9 <span class=\"_ _11\"/>i<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/>a<span class=\"_ _0\"/>sing <span class=\"_ _0\"/>in <span class=\"_ _0\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erativi <span class=\"_ _0\"/>e f<span class=\"_ _0\"/>inan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ia<span class=\"_ _0\"/>r<span class=\"_ _0\"/>i come <span class=\"_ _0\"/>da <span class=\"_ _0\"/>preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>principi<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>IA<span class=\"_ _20\"/>S<span class=\"_ _0\"/> 17 ma eq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ipara <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _0\"/>le<span class=\"_ _1\"/>asing ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ivo<span class=\"_ _20\"/> a<span class=\"_ _0\"/>l le<span class=\"_ _20\"/>a<span class=\"_ _0\"/>sing f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio.<span class=\"_ _264\"> </span>Crediti com<span class=\"_ _20\"/>merciali<span class=\"_ _264\"> </span>I <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dit<span class=\"_ _0\"/>i <span class=\"_ _0\"/>comme<span class=\"_ _20\"/>rc<span class=\"_ _0\"/>iali <span class=\"_ _0\"/>e <span class=\"_ _0\"/>gli <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltri <span class=\"_ _0\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>onosci<span class=\"_ _1\"/>ut<span class=\"_ _0\"/>i <span class=\"_ _0\"/>inizi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lmente<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>fair <span class=\"_ _11\"/>val<span class=\"_ _1\"/>ue <span class=\"_ _21\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>successiv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>valutati<span class=\"_ _264\"> </span>in <span class=\"_ _33\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>me<span class=\"_ _20\"/>todo <span class=\"_ _33\"/>del <span class=\"_ _20\"/>costo <span class=\"_ _20\"/>ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzato<span class=\"_ _1\"/>, <span class=\"_ _1\"/>al <span class=\"_ _20\"/>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _20\"/>del<span class=\"_ _1\"/> <span class=\"_ _20\"/>fondo <span class=\"_ _20\"/>svalutazione<span class=\"_ _20\"/>. I<span class=\"_ _1\"/> <span class=\"_ _20\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>breve<span class=\"_ _33\"/> non<span class=\"_ _20\"/> sono<span class=\"_ _20\"/> attu<span class=\"_ _1\"/>alizzati<span class=\"_ _264\"> </span>poich\u00e9<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>l\u2019<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ffetto <span class=\"_ _25\"> </span>dell\u2019attualiz<span class=\"_ _20\"/>zazione <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>flussi <span class=\"_ _25\"> </span>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>r<span class=\"_ _0\"/>i <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _22\"> </span>irr<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>ant<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>A<span class=\"_ _20\"/>ppr<span class=\"_ _0\"/>opriate<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>svalutazioni <span class=\"_ _22\"> </span>per <span class=\"_ _25\"> </span>stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re<span class=\"_ _264\"> </span>l<span class=\"ff7\">\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>non <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _22\"/>sono <span class=\"_ _11\"/>iscritte <span class=\"_ _11\"/>a <span class=\"_ _22\"/>con<span class=\"_ _20\"/>to <span class=\"_ _22\"> </span>econom<span class=\"_ _1\"/>ico<span class=\"_ _20\"/> <span class=\"_ _22\"/>quando<span class=\"_ _1\"/> <span class=\"_ _21\"/>vi <span class=\"_ _22\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>evide<span class=\"_ _1\"/>nza <span class=\"_ _21\"/>ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>iva <span class=\"_ _21\"/>che <span class=\"_ _11\"/>i <span class=\"_ _21\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span></span>hanno<span class=\"_ _20\"/> <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _20\"/>valore<span class=\"_ _20\"/>. <span class=\"_ _20\"/>L\u2019analisi <span class=\"_ _12a\"/>pr<span class=\"_ _0\"/>evede <span class=\"_ _12a\"/>la <span class=\"_ _20\"/>str<span class=\"_ _0\"/>atif<span class=\"_ _1\"/>ic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> de<span class=\"_ _20\"/>i <span class=\"_ _33\"/>cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>c<span class=\"_ _0\"/>omm<span class=\"_ _20\"/>er<span class=\"_ _0\"/>ciali <span class=\"_ _33\"/>in <span class=\"_ _33\"/>categorie<span class=\"_ _20\"/> <span class=\"_ _20\"/>su<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>base <span class=\"_ _33\"/>dei <span class=\"_ _12a\"/>gi<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rni<span class=\"_ _264\"> </span>di scaduto, definendo <span class=\"_ _0\"/>lo<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>anziamen<span class=\"ff7\">to ba<span class=\"_ _0\"/>sand<span class=\"_ _20\"/>os<span class=\"_ _0\"/>i sull\u2019espe<span class=\"_ _1\"/>rienza <span class=\"_ _0\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rica <span class=\"_ _0\"/>de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>perdite<span class=\"_ _20\"/> <span class=\"_ _11\"/>su <span class=\"_ _0\"/>cred<span class=\"_ _20\"/>it<span class=\"_ _0\"/>i, <span class=\"_ _0\"/>retti<span class=\"_ _1\"/>ficata <span class=\"_ _0\"/>per<span class=\"_ _264\"> </span></span>tene<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>con<span class=\"_ _1\"/>to <span class=\"_ _2d\"> </span>di <span class=\"_ _2f\"> </span>fattori <span class=\"_ _2f\"> </span>prev<span class=\"_ _20\"/>isi<span class=\"_ _0\"/>on<span class=\"_ _1\"/>ali <span class=\"_ _2f\"> </span>spe<span class=\"_ _1\"/>cifici <span class=\"_ _2f\"> </span>rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iti <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>credito<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>ed <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>mbie<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  e<span class=\"_ _20\"/>conomico. <span class=\"_ _2f\"> </span>Allo<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>sco<span class=\"_ _1\"/>po <span class=\"_ _2f\"> </span>di<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare <span class=\"_ _11\"/>il <span class=\"_ _11\"/>live<span class=\"_ _20\"/>l<span class=\"_ _0\"/>lo <span class=\"_ _11\"/>appro<span class=\"_ _1\"/>priato <span class=\"_ _11\"/>de<span class=\"_ _20\"/>i <span class=\"_ _11\"/>f<span class=\"_ _0\"/>ondi<span class=\"_ _20\"/> <span class=\"_ _21\"/>svalutazioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>crediti <span class=\"_ _11\"/>l<span class=\"_ _1\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>possi<span class=\"_ _1\"/>bilit\u00e0 <span class=\"_ _11\"/>di <span class=\"_ _11\"/>in<span class=\"_ _1\"/>casso <span class=\"_ _11\"/>dei<span class=\"_ _20\"/> <span class=\"_ _21\"/>crediti <span class=\"_ _11\"/>\u00e8 <span class=\"_ _11\"/>v<span class=\"_ _1\"/>alutata<span class=\"_ _0\"/> sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>base della <span class=\"_ _0\"/>sol<span class=\"_ _0\"/>v<span class=\"_ _1\"/>ibilit\u00e0 <span class=\"_ _0\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>ogn<span class=\"_ _20\"/>i <span class=\"_ _11\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>itore<span class=\"_ _1\"/>. <span class=\"_ _0\"/>La<span class=\"_ _0\"/> <span class=\"_ _0\"/>qual<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _11\"/>stime<span class=\"_ _1\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ende<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>disponi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>lit\u00e0 <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>informazioni<span class=\"_ _264\"> </span>aggio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nate<span class=\"_ _20\"/> <span class=\"_ _0\"/>circa <span class=\"_ _0\"/>la sol<span class=\"_ _20\"/>vibilit\u00e0 del de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>itore.<span class=\"_ _0\"/> Accan<span class=\"_ _1\"/>tonamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"fff\">\u2013</span> <span class=\"_ _0\"/>Fondi risch<span class=\"_ _1\"/>i diversi<span class=\"_ _264\"> </span>Gli <span class=\"_ _0\"/>accant<span class=\"ff7\">onamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>sono <span class=\"_ _11\"/>iscritti <span class=\"_ _11\"/>in<span class=\"_ _1\"/> <span class=\"_ _11\"/>bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io <span class=\"_ _11\"/>q<span class=\"_ _1\"/>uando <span class=\"_ _0\"/>la <span class=\"_ _11\"/>Socie<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _11\"/>ha <span class=\"_ _11\"/>un<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>esen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>quale<span class=\"_ _20\"/> <span class=\"_ _11\"/>risultato <span class=\"_ _11\"/>di<span class=\"_ _264\"> </span></span>un <span class=\"_ _11\"/>even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>ssato<span class=\"_ _1\"/> <span class=\"_ _11\"/>ed <span class=\"_ _11\"/>\u00e8 <span class=\"_ _11\"/>probabile<span class=\"_ _20\"/> <span class=\"_ _21\"/>che <span class=\"_ _11\"/>sar\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>richie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>adem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>iere <span class=\"_ _11\"/>all<span class=\"_ _1\"/>\u2019obbligazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _11\"/>Gli <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ccan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>on<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>stanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>sul<span class=\"_ _0\"/>la <span class=\"_ _0\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>lla <span class=\"_ _11\"/>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/>la <span class=\"_ _11\"/>Di<span class=\"ff7\">r<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> <span class=\"_ _21\"/>dei <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>sti <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ichie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>adem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>iere <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ll\u2019o<span class=\"_ _1\"/>bbligazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>all<span class=\"_ _264\"> </span></span><span class=\"ff7\">a<span class=\"_ _264\"> </span></span>data di<span class=\"_ _1\"/> bil<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ncio<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e sono attuali<span class=\"_ _20\"/>zzati, quando l\u2019ef<span class=\"_ _1\"/>fetto \u00e8 signific<span class=\"_ _1\"/>ativo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>var<span class=\"_ _0\"/>iazi<span class=\"_ _20\"/>oni di stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> sono rifle<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e nel conto<span class=\"_ _1\"/> <span class=\"_ _0\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o del<span class=\"_ _20\"/> <span class=\"_ _0\"/>periodo in cui<span class=\"_ _20\"/> <span class=\"_ _0\"/>la var<span class=\"_ _0\"/>iazi<span class=\"_ _20\"/>one \u00e8 avven<span class=\"_ _1\"/>uta.<span class=\"_ _0\"/> Bene<span class=\"_ _1\"/>fici ai dipenden<span class=\"_ _1\"/>ti<span class=\"_ _264\"> </span> Il<span class=\"_ _1\"/> <span class=\"_ _21\"/>costo <span class=\"_ _21\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rente <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>lati<span class=\"_ _0\"/>vo<span class=\"_ _1\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>lavo<span class=\"_ _1\"/>ro <span class=\"_ _22\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>il <span class=\"_ _21\"/>valo<span class=\"_ _20\"/>re <span class=\"_ _21\"/>attuale <span class=\"_ _11\"/>delle<span class=\"_ _20\"/> <span class=\"_ _22\"/>obbligazioni<span class=\"_ _1\"/> <span class=\"_ _21\"/>per <span class=\"_ _21\"/>piani<span class=\"_ _20\"/> <span class=\"_ _22\"/>a <span class=\"_ _21\"/>be<span class=\"_ _20\"/>nefici<span class=\"_ _0\"/> defini<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>altri <span class=\"_ _2d\"> </span>benef<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ci <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>lungo<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>ter<span class=\"_ _0\"/>m<span class=\"_ _20\"/>ine <span class=\"_ _2d\"/>conce<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>di<span class=\"_ _20\"/>p<span class=\"_ _0\"/>enden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminato <span class=\"_ _2d\"/>sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>la <span class=\"_ _2d\"> </span>valutazioni<span class=\"_ _264\"> </span>attuariali<span class=\"_ _20\"/> <span class=\"_ _11\"/>uti<span class=\"_ _1\"/>lizz<span class=\"_ _20\"/>a<span class=\"_ _11\"/>nd<span class=\"_ _20\"/>o <span class=\"_ _0\"/>il <span class=\"_ _0\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo<span class=\"_ _20\"/> <span class=\"_ _0\"/>della <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>oie<span class=\"_ _20\"/>zione unitaria del<span class=\"_ _20\"/> <span class=\"_ _11\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>(<span class=\"ff3\">Projecte<span class=\"_ _1\"/>d <span class=\"_ _0\"/>Unit C<span class=\"_ _0\"/>redit Method<span class=\"ff1\">).<span class=\"_ _20\"/> <span class=\"_ _0\"/>S<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cond<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span></span></span>tale<span class=\"_ _20\"/> <span class=\"_ _22\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odologi<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>vie<span class=\"_ _20\"/>ne <span class=\"_ _11\"/>att<span class=\"_ _0\"/>ribuito<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff7\">il <span class=\"_ _11\"/>beneficio <span class=\"_ _11\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>dal <span class=\"_ _11\"/>piano<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>gli<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizi<span class=\"_ _20\"/> <span class=\"_ _21\"/>in <span class=\"_ _11\"/>cui <span class=\"_ _11\"/>so<span class=\"_ _1\"/>r<span class=\"_ _0\"/>ge<span class=\"_ _1\"/> <span class=\"_ _11\"/>l\u2019obblig<span class=\"_ _1\"/>az<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _21\"/>ad<span class=\"_ _264\"> </span></span>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/>gare <span class=\"_ _0\"/>il<span class=\"_ _20\"/> b<span class=\"_ _0\"/>eneficio<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sso <span class=\"_ _0\"/>ovve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o, nel momen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>in<span class=\"_ _20\"/> cu<span class=\"_ _0\"/>i i di<span class=\"_ _20\"/>p<span class=\"_ _0\"/>enden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ano la propria atti<span class=\"_ _1\"/>vit\u00e0 lavo<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>. <span class=\"_ _0\"/> La <span class=\"_ _1\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ermin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> del v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttuale<span class=\"_ _20\"/> dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione \u00e8<span class=\"_ _33\"/> basata sull<span class=\"_ _20\"/>\u2019uso di<span class=\"_ _20\"/> te<span class=\"_ _20\"/>c<span class=\"_ _0\"/>niche<span class=\"_ _20\"/> att<span class=\"_ _0\"/>ua<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali<span class=\"_ _20\"/> e<span class=\"_ _20\"/> at<span class=\"_ _0\"/>trave<span class=\"_ _20\"/>rso l<span class=\"_ _20\"/>\u2019us<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>di <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssunzio<span class=\"_ _20\"/>ni attuariali<span class=\"_ _20\"/> che<span class=\"_ _20\"/> sono<span class=\"_ _20\"/> o<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ive e<span class=\"_ _33\"/> tr<span class=\"_ _0\"/>a l<span class=\"_ _20\"/>oro <span class=\"_ _20\"/>compa<span class=\"_ _0\"/>tibi<span class=\"_ _20\"/>li, i <span class=\"_ _1\"/>parame<span class=\"_ _1\"/>tri d<span class=\"_ _20\"/>i n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tura fi<span class=\"_ _20\"/>nanziaria util<span class=\"_ _20\"/>izzati so<span class=\"_ _20\"/>no<span class=\"_ _264\"> </span>basati su stim<span class=\"_ _20\"/>e di <span class=\"_ _0\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> che sono no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e alla data di<span class=\"_ _20\"/> <span class=\"_ _0\"/>chiusura del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilan<span class=\"_ _1\"/>cio. <span class=\"_ _11\"/> Stru<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>finan<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>ari<span class=\"_ _264\"> </span>Uno<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>umen<span class=\"_ _20\"/>to <span class=\"_ _0\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziario <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>qual<span class=\"_ _20\"/>siasi <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>att<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>igine<span class=\"_ _20\"/> <span class=\"_ _11\"/>a <span class=\"_ _11\"/>un\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>fi<span class=\"_ _20\"/>nanziaria <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>un<span class=\"_ _20\"/>\u2019entit\u00e0 <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>una<span class=\"_ _264\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 finan<span class=\"_ _1\"/>ziaria <span class=\"_ _0\"/>o<span class=\"_ _1\"/> ad uno<span class=\"_ _20\"/> <span class=\"_ _0\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentativo di capi<span class=\"_ _1\"/>tale per un\u2019altra en<span class=\"_ _20\"/>tit\u00e0.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Nell<span class=\"_ _20\"/>'IFRS<span class=\"_ _0\"/> 9 i<span class=\"_ _20\"/>l prin<span class=\"_ _20\"/>cip<span class=\"_ _0\"/>io <span class=\"_ _20\"/>gene<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> che<span class=\"_ _20\"/> u<span class=\"_ _0\"/>n'enti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 deve<span class=\"_ _20\"/> rilevare nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> propria <span class=\"_ _20\"/>situazione<span class=\"_ _20\"/> patri<span class=\"_ _0\"/>mo<span class=\"_ _20\"/>niale<span class=\"_ _0\"/>-fi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>anziaria<span class=\"_ _264\"> </span>un'<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _25\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>finanzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _25\"/>q<span class=\"_ _1\"/>uando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e <span class=\"_ _22\"/>s<span class=\"_ _0\"/>ol<span class=\"_ _0\"/>o <span class=\"_ _25\"/>quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>diviene<span class=\"_ _20\"/> <span class=\"_ _25\"/>par<span class=\"_ _0\"/>te <span class=\"_ _25\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _2d\"/>clausole<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _22\"/>dello<span class=\"_ _264\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>. <span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltre<span class=\"_ _1\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>non c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>ncl<span class=\"_ _20\"/>u<span class=\"_ _0\"/>dono <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>i c<span class=\"_ _0\"/>on<span class=\"_ _1\"/> <span class=\"_ _0\"/>scadenza <span class=\"_ _0\"/>superio<span class=\"_ _1\"/>re a<span class=\"_ _0\"/>d 1 <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno. Ta<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>credi<span class=\"_ _20\"/>ti, <span class=\"_ _0\"/>s<span class=\"_ _0\"/>e infruttiferi<span class=\"_ _1\"/> <span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _1\"/>atur<span class=\"_ _0\"/>ano<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inferiori al me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>u<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizz<span class=\"_ _1\"/>ati utiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>n<span class=\"_ _0\"/>do i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _1\"/>i me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato.<span class=\"_ _264\"> </span>Gli  strume<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i  f<span class=\"_ _1\"/>inanziari  co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>includono  i<span class=\"_ _1\"/>  cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  comme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ciali  (si  rimand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  alla  speci<span class=\"_ _1\"/>fica  voce  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  il<span class=\"_ _264\"> </span>comme<span class=\"_ _20\"/>nto),<span class=\"_ _0\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>crediti <span class=\"_ _21\"/>da <span class=\"_ _21\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento, <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _22\"/>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iarie <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _21\"/>inclusi<span class=\"_ _20\"/> <span class=\"_ _25\"/>gli <span class=\"_ _21\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>derivati,<span class=\"_ _264\"> </span>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _0\"/>le disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ilit\u00e0 e<span class=\"_ _1\"/> <span class=\"_ _0\"/>mez<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i equiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lenti.<span class=\"_ _0\"/> La <span class=\"_ _11\"/>voce <span class=\"_ _11\"/>relativa <span class=\"_ _11\"/>a <span class=\"_ _21\"/>di<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>oni<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>li<span class=\"_ _0\"/>q<span class=\"_ _1\"/>uide <span class=\"_ _21\"/>e<span class=\"_ _1\"/> <span class=\"_ _21\"/>mezzi<span class=\"_ _20\"/> <span class=\"_ _22\"/>equivalen<span class=\"_ _20\"/>ti <span class=\"_ _21\"/>include <span class=\"_ _11\"/>cass<span class=\"_ _0\"/>a <span class=\"_ _11\"/>e <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _21\"/>bancar<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>de<span class=\"_ _1\"/>pos<span class=\"_ _0\"/>iti<span class=\"_ _264\"> </span>rimbo<span class=\"_ _20\"/>rsa<span class=\"_ _0\"/>bili<span class=\"_ _1\"/> <span class=\"_ _2c\"> </span>a <span class=\"_ _2b\"> </span>d<span class=\"_ _20\"/>omanda <span class=\"_ _2b\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>altri<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>inve<span class=\"_ _20\"/>st<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iar<span class=\"_ _0\"/>i<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>bre<span class=\"_ _20\"/>ve <span class=\"_ _2c\"> </span>termine<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>ad <span class=\"_ _2c\"> </span>elevata <span class=\"_ _2c\"> </span>liq<span class=\"_ _20\"/>uidit\u00e0, <span class=\"_ _2b\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span>pron<span class=\"_ _20\"/>ta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e convertibili<span class=\"_ _1\"/> in cassa e sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ti ad un<span class=\"_ _20\"/> <span class=\"_ _11\"/>rischio<span class=\"_ _20\"/> <span class=\"_ _0\"/>non<span class=\"_ _1\"/> significativo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di variazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> I c<span class=\"_ _20\"/>r<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>ti o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iginati <span class=\"_ _20\"/>nel c<span class=\"_ _1\"/>o<span class=\"_ _1\"/>rso de<span class=\"_ _1\"/>ll\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> caratte<span class=\"_ _20\"/>ristica c<span class=\"_ _20\"/>he la<span class=\"_ _1\"/> So<span class=\"_ _1\"/>cie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>iene<span class=\"_ _20\"/> a sco<span class=\"_ _20\"/>po di<span class=\"_ _20\"/> nego<span class=\"_ _1\"/>ziazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> i<span class=\"_ _1\"/> ti<span class=\"_ _1\"/>toli<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuti <span class=\"_ _0\"/>con l\u2019int<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>di <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>rl<span class=\"_ _0\"/>i <span class=\"_ _0\"/>in p<span class=\"_ _0\"/><span class=\"ff1\">orta<span class=\"_ _0\"/>fog<span class=\"_ _20\"/>l<span class=\"_ _0\"/>io sino <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>scadenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>utte<span class=\"_ _20\"/> <span class=\"_ _11\"/>le a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>anziarie p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>quali<span class=\"_ _264\"> </span></span>non <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili<span class=\"_ _1\"/> <span class=\"_ _2d\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>otazioni<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n <span class=\"_ _25\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _22\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _1\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _22\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _22\"/>fair <span class=\"_ _25\"/>value <span class=\"_ _22\"/>non <span class=\"_ _22\"/>pu\u00f2 <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _25\"/>m<span class=\"_ _20\"/>isura<span class=\"_ _0\"/>to <span class=\"_ _22\"/>in <span class=\"_ _2d\"/>m<span class=\"_ _1\"/>odo<span class=\"_ _264\"> </span>attendi<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"/>sono <span class=\"_ _25\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>ate, <span class=\"_ _22\"/>se<span class=\"_ _1\"/> <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>za <span class=\"_ _25\"/>prefissata, <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>costo<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>or<span class=\"_ _0\"/>t<span class=\"_ _0\"/>izzato, <span class=\"_ _22\"/>utili<span class=\"_ _20\"/>zza<span class=\"_ _0\"/>ndo <span class=\"_ _22\"/>il <span class=\"_ _22\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo<span class=\"_ _264\"> </span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e effettivo<span class=\"_ _1\"/>. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _25\"/>le <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _22\"/>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie <span class=\"_ _22\"/>non <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>una <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>a <span class=\"_ _25\"/>p<span class=\"_ _1\"/>refissata, <span class=\"_ _22\"/>sono<span class=\"_ _20\"/> <span class=\"_ _25\"/>valutate <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>c<span class=\"_ _0\"/>osto <span class=\"_ _22\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>I<span class=\"_ _264\"> </span>crediti<span class=\"_ _20\"/> <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on <span class=\"_ _22\"/>scadenza <span class=\"_ _25\"/>superiore<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _11\"/>d<span class=\"_ _20\"/> <span class=\"_ _25\"/>un <span class=\"_ _25\"/>a<span class=\"_ _0\"/>nno, <span class=\"_ _25\"/>inf<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uttiferi <span class=\"_ _22\"/>o <span class=\"_ _25\"/>che <span class=\"_ _25\"/>matura<span class=\"_ _0\"/>n<span class=\"_ _1\"/>o <span class=\"_ _22\"/>interessi<span class=\"_ _1\"/> <span class=\"_ _2d\"/>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iori <span class=\"_ _25\"/>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o, <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>attuali<span class=\"_ _1\"/>zzati utiliz<span class=\"_ _1\"/>zando i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, se<span class=\"_ _20\"/> <span class=\"_ _11\"/>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> degno di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>regolarmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uate <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazioni <span class=\"_ _0\"/>al <span class=\"_ _11\"/>fine <span class=\"_ _11\"/>di <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>rificar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>se <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sista <span class=\"_ _21\"/>e<span class=\"_ _1\"/>videnza <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>ttiva <span class=\"_ _11\"/>che <span class=\"_ _0\"/>u<span class=\"_ _0\"/>n\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziaria <span class=\"_ _33\"/>o <span class=\"_ _33\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n <span class=\"_ _20\"/>gruppo<span class=\"_ _20\"/> d<span class=\"_ _20\"/>i <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _20\"/>possa <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _33\"/>subito <span class=\"_ _20\"/>una <span class=\"_ _33\"/>r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uzi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> di<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re. <span class=\"_ _33\"/>Se <span class=\"_ _20\"/>esistono <span class=\"_ _33\"/>evidenze<span class=\"_ _20\"/> ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ive<span class=\"_ _1\"/>,<span class=\"_ _0\"/> la pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore deve<span class=\"_ _20\"/> <span class=\"_ _0\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e rilev<span class=\"_ _20\"/>ata<span class=\"_ _0\"/> come<span class=\"_ _20\"/> <span class=\"_ _0\"/>costo nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>del pe<span class=\"_ _20\"/>ri<span class=\"_ _0\"/>odo.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _21\"/>passivit\u00e0 <span class=\"_ _11\"/>finanziarie<span class=\"_ _1\"/> <span class=\"_ _11\"/>includono<span class=\"_ _20\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iti <span class=\"_ _11\"/>finanziari, <span class=\"_ _11\"/>quali<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _11\"/>prestito <span class=\"_ _11\"/>o<span class=\"_ _20\"/>bbl<span class=\"_ _0\"/>igazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio, <span class=\"_ _11\"/>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0<span class=\"_ _0\"/> fin<span class=\"_ _1\"/>anziarie, ivi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inclusi gli strumen<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati, e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>debiti comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali.<span class=\"_ _0\"/> Ad<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>e<span class=\"_ _20\"/>ccez<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>degli <span class=\"_ _2c\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finanziari <span class=\"_ _2c\"> </span>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti, <span class=\"_ _2b\"> </span>le <span class=\"_ _2c\"> </span>passivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziarie <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>esposte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>se <span class=\"_ _2b\"> </span>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _264\"> </span>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icativo<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>sto a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzato uti<span class=\"_ _1\"/>lizzando il me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo dell<span class=\"_ _1\"/>\u2019inter<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e ef<span class=\"_ _1\"/>fettivo<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> </span>Gli <span class=\"_ _2d\"/>strume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati <span class=\"_ _2d\"/>sono <span class=\"_ _2d\"/>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ialme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>adeg<span class=\"_ _1\"/>uati <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2f\"> </span><span class=\"ff3\">fair<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>value<span class=\"ff1\"> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>succe<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>ve<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>date <span class=\"_ _2d\"/>di<span class=\"_ _264\"> </span></span></span>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a<span class=\"_ _0\"/>. <span class=\"_ _20\"/>Le<span class=\"_ _20\"/> v<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>iazion<span class=\"_ _20\"/>i <span class=\"_ _1\"/>nel<span class=\"_ _1\"/> <span class=\"_ _20\"/><span class=\"ff3\">f<span class=\"_ _0\"/>air <span class=\"_ _20\"/>value<span class=\"_ _20\"/><span class=\"ff1\"> de<span class=\"_ _20\"/>gli <span class=\"_ _20\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>der<span class=\"_ _0\"/>ivati <span class=\"_ _33\"/>che <span class=\"_ _33\"/>non <span class=\"_ _20\"/>sono <span class=\"_ _20\"/>qualif<span class=\"_ _1\"/>icati <span class=\"_ _20\"/>di<span class=\"_ _20\"/> co<span class=\"_ _1\"/>pertura <span class=\"_ _20\"/>sono<span class=\"_ _20\"/> rile<span class=\"_ _20\"/>vat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>conto economico<span class=\"_ _20\"/> <span class=\"_ _0\"/>del periodo<span class=\"_ _1\"/> in cui<span class=\"_ _1\"/> si <span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ific<span class=\"_ _1\"/>ano.<span class=\"_ _0\"/> Capitale sociale<span class=\"_ _1\"/> Il<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>capital<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>soci<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>s<span class=\"_ _0\"/>entato <span class=\"_ _2d\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _2d\"> </span>capitale <span class=\"_ _2d\"/>sotto<span class=\"_ _20\"/>s<span class=\"_ _0\"/>critto <span class=\"_ _2d\"/>e<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sato <span class=\"_ _2d\"> </span>dag<span class=\"_ _1\"/>li <span class=\"_ _2f\"> </span>A<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>della <span class=\"_ _2f\"> </span>So<span class=\"_ _1\"/>cie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>. <span class=\"_ _2f\"> </span>I <span class=\"_ _2d\"> </span>co<span class=\"_ _1\"/>st<span class=\"_ _264\"> </span>strettamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>all\u2019<span class=\"_ _0\"/>em<span class=\"_ _20\"/>iss<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di <span class=\"_ _11\"/>nuove<span class=\"_ _20\"/> <span class=\"_ _11\"/>azi<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ni <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>classificati<span class=\"_ _1\"/> <span class=\"_ _11\"/>a <span class=\"_ _11\"/>rid<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>c<span class=\"_ _11\"/><span class=\"ff1\">apitale <span class=\"_ _0\"/>sociale, <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>nett<span class=\"_ _264\"> </span></span>dell\u2019eve<span class=\"_ _20\"/>ntuale effetto fisc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le diffe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>ito<span class=\"_ _20\"/>.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Stock Options<span class=\"_ _264\"> </span>I <span class=\"_ _20\"/>piani<span class=\"_ _20\"/> di<span class=\"_ _20\"/> Sto<span class=\"_ _20\"/>c<span class=\"_ _0\"/>k <span class=\"_ _33\"/>Options <span class=\"_ _20\"/>vengono <span class=\"_ _20\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abilizzati <span class=\"_ _33\"/>sec<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ndo <span class=\"_ _20\"/>le <span class=\"_ _1\"/>mod<span class=\"_ _20\"/>al<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _20\"/>prev<span class=\"_ _1\"/>iste <span class=\"_ _33\"/>da<span class=\"_ _0\"/>ll\u2019I<span class=\"_ _1\"/>FRS 2<span class=\"_ _20\"/> <span class=\"_ _20\"/>a p<span class=\"_ _20\"/>art<span class=\"_ _0\"/>ire<span class=\"_ _20\"/> d<span class=\"_ _20\"/>al m<span class=\"_ _33\"/>oment<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssegnazione<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ipartendo l<span class=\"_ _1\"/>\u2019onere del<span class=\"_ _20\"/> <span class=\"_ _0\"/>loro<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff3\">fair <span class=\"_ _0\"/>value <span class=\"_ _1\"/><span class=\"ff1\">lungo<span class=\"_ _20\"/> <span class=\"_ _0\"/>il periodo di<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _33\"/>a<span class=\"_ _0\"/>tur<span class=\"_ _0\"/>azio<span class=\"_ _20\"/>ne delle stesse.<span class=\"_ _264\"> </span></span></span>Debiti comm<span class=\"_ _20\"/>erciali<span class=\"_ _264\"> </span>I <span class=\"_ _21\"/>de<span class=\"_ _1\"/>biti <span class=\"_ _21\"/>comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>obbligazioni <span class=\"_ _11\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>pagare<span class=\"_ _1\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>fro<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _21\"/>beni <span class=\"_ _21\"/>o <span class=\"_ _11\"/>s<span class=\"_ _0\"/>ervizi <span class=\"_ _11\"/>a<span class=\"_ _0\"/>cq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>isiti <span class=\"_ _21\"/>da <span class=\"_ _21\"/>fo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nitori <span class=\"_ _21\"/>nell\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>m<span class=\"_ _20\"/>b<span class=\"_ _0\"/>it<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _20\"/>ordin<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _20\"/>di <span class=\"_ _33\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>presa. <span class=\"ff1\">I<span class=\"_ _20\"/> d<span class=\"_ _20\"/>ebiti<span class=\"_ _20\"/> c<span class=\"_ _1\"/>omme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali <span class=\"_ _20\"/>sono <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _20\"/>al <span class=\"_ _20\"/>costo<span class=\"_ _20\"/> am<span class=\"_ _1\"/>mo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tizzato <span class=\"_ _33\"/>utilizzando <span class=\"_ _33\"/>il m<span class=\"_ _20\"/>etod<span class=\"_ _264\"> </span></span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e effettivo<span class=\"_ _1\"/>.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Riconoscim<span class=\"_ _20\"/>ento dei ricavi<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>vendite di beni<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono ricono<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>iute quando i beni<span class=\"_ _20\"/> s<span class=\"_ _0\"/>ono sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dit<span class=\"_ _0\"/>i e la socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> ha trasferito<span class=\"_ _20\"/> <span class=\"_ _0\"/>all<span class=\"_ _1\"/>\u2019acquirente<span class=\"_ _1\"/> <span class=\"_ _0\"/>i risch<span class=\"_ _264\"> </span>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>i benefici<span class=\"_ _20\"/> <span class=\"_ _0\"/>signific<span class=\"_ _1\"/>ativi c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nnessi all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>prie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> dei be<span class=\"_ _0\"/>ni.<span class=\"_ _264\"> </span>I <span class=\"_ _25\"/>ricav<span class=\"_ _1\"/>i <span class=\"_ _22\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r <span class=\"_ _25\"/>ser<span class=\"_ _0\"/>v<span class=\"_ _1\"/>izi <span class=\"_ _22\"/>s<span class=\"_ _0\"/>ono <span class=\"_ _22\"/>r<span class=\"_ _0\"/>icon<span class=\"_ _1\"/>o<span class=\"_ _1\"/>s<span class=\"_ _0\"/>ci<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>i <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _25\"/>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>etenza <span class=\"_ _22\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _25\"/>base <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>mome<span class=\"_ _20\"/>nto <span class=\"_ _2d\"/>di<span class=\"_ _1\"/> <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ogazione<span class=\"_ _20\"/> <span class=\"_ _2d\"/>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>azioni.<span class=\"_ _264\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _25\"> </span>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ato <span class=\"_ _25\"> </span>di <span class=\"_ _2d\"> </span>un<span class=\"_ _1\"/>\u2019operazione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>pre<span class=\"_ _1\"/>stazione <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>servizi<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>att<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ndibilmente<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sti<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o, <span class=\"_ _2d\"> </span>i <span class=\"_ _25\"> </span>r<span class=\"_ _0\"/>ic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>v<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivan<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i dall\u2019ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azione sono <span class=\"_ _0\"/>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>i c<span class=\"_ _0\"/>on<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imento a<span class=\"_ _0\"/>llo<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>adi<span class=\"_ _20\"/>o <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>comple<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o dell\u2019ope<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>dat<span class=\"_ _264\"> </span>di rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o del bilancio<span class=\"_ _1\"/>.<span class=\"_ _0\"/> Imposte<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _1\"/> dell\u2019esercizio<span class=\"_ _20\"/> <span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>s<span class=\"_ _0\"/>en<span class=\"_ _1\"/>tano la somm<span class=\"_ _20\"/>a <span class=\"_ _0\"/>delle imposte co<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i e<span class=\"_ _20\"/> a<span class=\"_ _0\"/>nticipate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>diffe<span class=\"_ _1\"/>rite.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>correnti<span class=\"_ _1\"/> <span class=\"_ _20\"/>sul <span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ddito <span class=\"_ _20\"/>dell\u2019esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>iscr<span class=\"_ _0\"/>itte <span class=\"_ _33\"/>tr<span class=\"_ _0\"/>a <span class=\"_ _20\"/>i <span class=\"_ _20\"/>\u201c<span class=\"_ _0\"/>de<span class=\"_ _20\"/>bit<span class=\"_ _0\"/>i <span class=\"_ _33\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>impo<span class=\"_ _1\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/> sul<span class=\"_ _20\"/> redd<span class=\"_ _20\"/>it<span class=\"_ _0\"/>o\u201d<span class=\"_ _20\"/> al <span class=\"_ _20\"/>netto<span class=\"_ _20\"/> degli <span class=\"_ _20\"/>accon<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sat<span class=\"_ _0\"/>i, <span class=\"_ _2f\"> </span>o<span class=\"_ _20\"/>vvero <span class=\"_ _2d\"> </span>nella <span class=\"_ _2f\"> </span>voce<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>\u201ccr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dit<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>per <span class=\"_ _2f\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>sul<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>reddito\u201d <span class=\"_ _2f\"> </span>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lora <span class=\"_ _2f\"> </span>il <span class=\"_ _2f\"> </span>s<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ldo<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>risul<span class=\"_ _1\"/>ti <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>cre<span class=\"_ _20\"/>dito, <span class=\"_ _2f\"> </span>son<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminate<span class=\"_ _20\"/> <span class=\"_ _0\"/>in base alla stim<span class=\"_ _20\"/>a <span class=\"_ _0\"/>del<span class=\"_ _1\"/> r<span class=\"_ _0\"/>eddi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibile<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> confor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>it\u00e0 a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> dis<span class=\"_ _0\"/>p<span class=\"_ _0\"/>osizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>in vigore.<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>i<span class=\"_ _0\"/>mposte<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti <span class=\"_ _25\"> </span>sono<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>ba<span class=\"_ _0\"/>sate <span class=\"_ _22\"> </span>sul <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _22\"> </span>imponibi<span class=\"_ _20\"/>le <span class=\"_ _25\"> </span>dell\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio. <span class=\"_ _25\"> </span>Il <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ddit<span class=\"_ _0\"/>o <span class=\"_ _22\"> </span>im<span class=\"_ _1\"/>ponib<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>dif<span class=\"_ _20\"/>f<span class=\"_ _0\"/>eri<span class=\"_ _1\"/>sc<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>dal<span class=\"_ _264\"> </span>risultato r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tato <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>conto<span class=\"_ _20\"/> <span class=\"_ _11\"/>economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o p<span class=\"_ _0\"/>oich\u00e9<span class=\"_ _1\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>clude<span class=\"_ _20\"/> <span class=\"_ _11\"/>componen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i p<span class=\"_ _0\"/>ositivi <span class=\"_ _0\"/>e <span class=\"_ _0\"/>neg<span class=\"_ _1\"/>ativi <span class=\"_ _0\"/>che sa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>nn<span class=\"_ _20\"/>o t<span class=\"_ _0\"/>assa<span class=\"_ _0\"/>bil<span class=\"_ _20\"/>i ded<span class=\"_ _20\"/>uc<span class=\"_ _0\"/>ibili<span class=\"_ _1\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltri <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erci<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _1\"/>sclude <span class=\"_ _11\"/>inol<span class=\"_ _20\"/>tr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>voci<span class=\"_ _20\"/> <span class=\"_ _21\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>non <span class=\"_ _11\"/>sarann<span class=\"_ _1\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>m<span class=\"_ _1\"/>ai <span class=\"_ _11\"/>ta<span class=\"_ _0\"/>ssabi<span class=\"_ _1\"/>li <span class=\"_ _11\"/>o <span class=\"_ _11\"/>ded<span class=\"_ _20\"/>ucib<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _11\"/>La <span class=\"_ _11\"/>passiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _21\"/>pe<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste correnti<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8 calcolata util<span class=\"_ _20\"/>izzando le<span class=\"_ _1\"/> al<span class=\"_ _0\"/>iquote<span class=\"_ _20\"/> <span class=\"_ _0\"/>vigenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>o di fatto vige<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> data <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncio.<span class=\"_ _11\"/> Le<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _0\"/>mposte<span class=\"_ _1\"/> <span class=\"_ _25\"/>antici<span class=\"_ _1\"/>pate/diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _0\"/>mposte<span class=\"_ _20\"/> <span class=\"_ _25\"/>che <span class=\"_ _22\"/>ci <span class=\"_ _2d\"> </span>si <span class=\"_ _22\"/>a<span class=\"_ _0\"/>spe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta <span class=\"_ _25\"/>d<span class=\"_ _20\"/>i <span class=\"_ _25\"/>pagar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>o <span class=\"_ _25\"/>di<span class=\"_ _20\"/> <span class=\"_ _25\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"/>sulle<span class=\"_ _20\"/> <span class=\"_ _25\"/>diff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>nz<span class=\"_ _264\"> </span>tempo<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>ne<span class=\"_ _20\"/>e <span class=\"_ _0\"/>fra<span class=\"_ _0\"/> <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _0\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abile <span class=\"_ _0\"/>delle <span class=\"_ _0\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>delle<span class=\"_ _1\"/> <span class=\"_ _11\"/>passiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>bilancio <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _0\"/>corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>v<span class=\"_ _1\"/>alore<span class=\"_ _1\"/> <span class=\"_ _11\"/>fiscale<span class=\"_ _264\"> </span>utili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zato <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>cal<span class=\"_ _1\"/>colo<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibile<span class=\"_ _1\"/> <span class=\"_ _0\"/>fiscale. Le pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>i<span class=\"_ _0\"/>t\u00e0 <span class=\"_ _0\"/>fi<span class=\"_ _20\"/>sca<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _0\"/>differit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono gen<span class=\"_ _0\"/><span class=\"ff1\">eralmente<span class=\"_ _1\"/> <span class=\"_ _0\"/>rilev<span class=\"_ _1\"/>ate p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>tutt<span class=\"_ _264\"> </span></span>le<span class=\"_ _20\"/> d<span class=\"_ _20\"/>iff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>ze <span class=\"_ _33\"/>t<span class=\"_ _0\"/>emporane<span class=\"_ _20\"/>e <span class=\"_ _20\"/>imponi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>, m<span class=\"_ _20\"/>entr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _20\"/>le <span class=\"_ _33\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _33\"/>fiscali <span class=\"_ _20\"/>dif<span class=\"_ _1\"/>ferite<span class=\"_ _1\"/> <span class=\"_ _33\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ilev<span class=\"_ _1\"/>ate <span class=\"_ _20\"/>nella <span class=\"_ _33\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>a<span class=\"_ _0\"/> <span class=\"_ _33\"/>in<span class=\"_ _1\"/> <span class=\"_ _33\"/>cui <span class=\"_ _33\"/>s<span class=\"_ _0\"/>i <span class=\"_ _33\"/>riteng<span class=\"_ _1\"/>a<span class=\"_ _264\"> </span>probabile<span class=\"_ _20\"/>  che  vi<span class=\"_ _20\"/>  sa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>nn<span class=\"_ _20\"/>o  risul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>ti  fi<span class=\"_ _20\"/>scal<span class=\"_ _0\"/>i  im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibili  in<span class=\"_ _20\"/>  futur<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  che<span class=\"_ _20\"/>  consentano  l<span class=\"_ _20\"/>\u2019ut<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zo  delle<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>diffe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>z<span class=\"_ _264\"> </span>temporane<span class=\"_ _20\"/>e de<span class=\"_ _20\"/>ducibili. <span class=\"_ _20\"/>Il <span class=\"_ _20\"/>valore<span class=\"_ _1\"/> <span class=\"_ _20\"/>di <span class=\"_ _20\"/>car<span class=\"_ _0\"/>ico<span class=\"_ _20\"/> delle<span class=\"_ _20\"/> <span class=\"_ _1\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>fiscali <span class=\"_ _20\"/>differite<span class=\"_ _20\"/> \u00e8 <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _33\"/>ogni <span class=\"_ _20\"/>data d<span class=\"_ _20\"/>i <span class=\"_ _20\"/>bilancio<span class=\"_ _20\"/> e<span class=\"_ _20\"/> rido<span class=\"_ _20\"/>tt<span class=\"_ _264\"> </span>nella misura <span class=\"_ _0\"/>in cui <span class=\"_ _0\"/>non <span class=\"_ _0\"/>sia <span class=\"_ _0\"/>pi\u00f9 pr<span class=\"_ _0\"/>obabi<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>l\u2019esistenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>di <span class=\"_ _0\"/>sufficienti r<span class=\"_ _0\"/>edditi<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibili t<span class=\"_ _0\"/>ali<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>consen<span class=\"_ _20\"/>tir<span class=\"_ _0\"/>e in <span class=\"_ _0\"/>tutt<span class=\"_ _264\"> </span>o in<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>te<span class=\"_ _1\"/> il<span class=\"_ _1\"/> recupero di tali attiv<span class=\"_ _20\"/>it\u00e0.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>ant<span class=\"_ _0\"/>ici<span class=\"_ _1\"/>pate/diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite <span class=\"_ _21\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>calcolate <span class=\"_ _21\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>base <span class=\"_ _25\"> </span>all<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>liquota <span class=\"_ _22\"> </span>fiscale<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>che<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>c<span class=\"_ _0\"/>i <span class=\"_ _21\"/>si <span class=\"_ _22\"> </span>aspetta <span class=\"_ _22\"> </span>sar<span class=\"_ _0\"/>\u00e0 <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>vigo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span>momen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  del<span class=\"_ _1\"/>  realizzo  de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>atti<span class=\"_ _0\"/>vit\u00e0  o<span class=\"_ _20\"/>  dell\u2019estinzione<span class=\"_ _1\"/>  della  pass<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>it\u00e0.  Le  im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste  an<span class=\"_ _1\"/>ticipate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>diffe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>ite<span class=\"_ _20\"/>  sono<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>dire<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>on<span class=\"_ _1\"/>to <span class=\"_ _2d\"> </span>ec<span class=\"_ _0\"/>onomi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>ad <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>ccezione <span class=\"_ _2f\"> </span>di<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>voci<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>ir<span class=\"_ _0\"/>ettame<span class=\"_ _1\"/>nte <span class=\"_ _2d\"> </span>a<span class=\"_ _264\"> </span>patrimo<span class=\"_ _20\"/>ni<span class=\"_ _0\"/>o <span class=\"_ _20\"/>netto, nel<span class=\"_ _20\"/> qual<span class=\"_ _1\"/> caso<span class=\"_ _20\"/> anche <span class=\"_ _20\"/>le rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive <span class=\"_ _20\"/>imp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ste<span class=\"_ _20\"/> <span class=\"_ _0\"/>diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite<span class=\"_ _1\"/> sono<span class=\"_ _20\"/> anch\u2019e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>te<span class=\"_ _20\"/> al patrim<span class=\"_ _20\"/>onio ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>anticipate <span class=\"_ _20\"/>vengono <span class=\"_ _20\"/>cl<span class=\"_ _1\"/>assificat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> com<span class=\"_ _1\"/>e <span class=\"_ _20\"/>at<span class=\"_ _0\"/>tivit\u00e0 <span class=\"_ _20\"/>non<span class=\"_ _1\"/> co<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _20\"/>se <span class=\"_ _20\"/>la <span class=\"_ _1\"/>quo<span class=\"_ _20\"/>ta di<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>anticipate<span class=\"_ _20\"/> e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>igibili<span class=\"_ _264\"> </span>en<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>o l\u2019ese<span class=\"_ _1\"/>rcizio succe<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivo <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>trascurabile<span class=\"_ _20\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span>Risultato per azion<span class=\"_ _20\"/>e<span class=\"_ _264\"> </span>L\u2019utile<span class=\"_ _33\"/>  base<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>p<span class=\"_ _0\"/>er <span class=\"_ _2f\"> </span>azione<span class=\"_ _20\"/>  \u00e8<span class=\"_ _33\"/> <span class=\"_ _2e\"> </span>calc<span class=\"_ _20\"/>olato <span class=\"_ _2f\"> </span>dividendo <span class=\"_ _2d\"> </span>il <span class=\"_ _2f\"> </span>risultato <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o <span class=\"_ _2d\"> </span>della <span class=\"_ _2f\"> </span>Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>, <span class=\"_ _2f\"> </span>per <span class=\"_ _2f\"> </span>il<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>n<span class=\"_ _20\"/>u<span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/>  m<span class=\"_ _1\"/>edi<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>ponde<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato delle<span class=\"_ _20\"/> a<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff7\">ordin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie in circol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>ante l\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio<span class=\"_ _20\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span></span>L\u2019utile<span class=\"_ _33\"/>  diluito <span class=\"_ _2f\"> </span>per  azi<span class=\"_ _20\"/>one  \u00e8<span class=\"_ _20\"/>  c<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lc<span class=\"_ _1\"/>olato <span class=\"_ _2f\"> </span>rettifi<span class=\"_ _1\"/>ca<span class=\"_ _0\"/>ndo<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>l<span class=\"_ _1\"/>a <span class=\"_ _2f\"> </span>medi<span class=\"_ _1\"/>a  ponde<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>ta  d<span class=\"_ _20\"/>el <span class=\"_ _2f\"> </span>nume<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>di  azio<span class=\"_ _20\"/>ni <span class=\"_ _2e\"> </span>o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dinarie <span class=\"_ _2f\"> </span>in<span class=\"_ _264\"> </span>ci<span class=\"_ _20\"/>r<span class=\"_ _0\"/>colazione <span class=\"_ _0\"/>assumendo<span class=\"_ _1\"/> <span class=\"_ _11\"/>l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _20\"/>nversione<span class=\"_ _20\"/> <span class=\"_ _11\"/>in <span class=\"_ _0\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>ordinar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>tutte<span class=\"_ _20\"/> <span class=\"_ _11\"/>le <span class=\"_ _0\"/>potenziali <span class=\"_ _0\"/>azioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>ave<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _0\"/>effe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to <span class=\"_ _21\"/>diluitiv<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>s<span class=\"_ _0\"/>\u00ec come<span class=\"_ _20\"/> <span class=\"_ _0\"/>previsto dallo IAS 33.<span class=\"_ _264\"> </span>Dividen<span class=\"_ _20\"/>di<span class=\"_ _0\"/> Sono<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti quando sorge<span class=\"_ _20\"/> i<span class=\"_ _0\"/>l di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>itto degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>Azioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i a<span class=\"_ _0\"/> riceve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e il<span class=\"_ _20\"/> pa<span class=\"_ _0\"/>gamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o che<span class=\"_ _20\"/> <span class=\"_ _0\"/>nor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lme<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _0\"/>corrisponde<span class=\"_ _1\"/> al<span class=\"_ _0\"/>la<span class=\"_ _264\"> </span>delibe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a assem<span class=\"_ _20\"/>bl<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re d<span class=\"_ _20\"/>i distribuzione<span class=\"_ _20\"/> dei dividendi<span class=\"_ _20\"/>.<span class=\"_ _0\"/> La <span class=\"_ _20\"/>distribuzione<span class=\"_ _20\"/> di div<span class=\"_ _1\"/>idendi<span class=\"_ _1\"/> viene<span class=\"_ _1\"/> qui<span class=\"_ _0\"/>ndi <span class=\"_ _20\"/>r<span class=\"_ _0\"/>egistrata com<span class=\"_ _20\"/>e<span class=\"_ _264\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _25\"> </span>nel <span class=\"_ _22\"> </span>b<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io <span class=\"_ _22\"> </span>nel <span class=\"_ _22\"> </span>p<span class=\"_ _0\"/>eriodo <span class=\"_ _25\"> </span>in<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>cui <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>distribuzione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>degli<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>stessi <span class=\"_ _22\"> </span>viene <span class=\"_ _25\"> </span>appr<span class=\"_ _0\"/>ov<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _25\"> </span>dall<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ssemble<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>degli<span class=\"_ _264\"> </span>azioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i.<span class=\"_ _264\"> </span>Uso di stime<span class=\"_ _264\"> </span>La predi<span class=\"_ _20\"/>sposizione dei bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nci richiede<span class=\"_ _20\"/> <span class=\"_ _0\"/>da parte de<span class=\"_ _20\"/>gli Amm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>nistra<span class=\"_ _0\"/>tori l\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ppli<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _1\"/> pr<span class=\"_ _0\"/>inci<span class=\"_ _1\"/>pi e me<span class=\"_ _20\"/>t<span class=\"_ _11\"/><span class=\"ff1\">odologi<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bili<span class=\"_ _1\"/> che<span class=\"_ _20\"/>,<span class=\"_ _0\"/> i<span class=\"_ _1\"/>n<span class=\"_ _1\"/> talune<span class=\"_ _20\"/> ci<span class=\"_ _20\"/>r<span class=\"_ _0\"/>costanze<span class=\"_ _20\"/>,<span class=\"_ _0\"/> si <span class=\"_ _20\"/>basan<span class=\"_ _1\"/>o <span class=\"_ _20\"/>su di<span class=\"_ _20\"/>fficili e<span class=\"_ _20\"/> sogge<span class=\"_ _20\"/>ttive v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazion<span class=\"_ _1\"/>i e<span class=\"_ _20\"/> stime<span class=\"_ _20\"/> basate <span class=\"_ _20\"/>sull\u2019e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erienza<span class=\"_ _264\"> </span>storic<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>ed <span class=\"_ _22\"/>ass<span class=\"_ _0\"/>un<span class=\"_ _1\"/>zioni <span class=\"_ _22\"/>che<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>vengono <span class=\"_ _22\"/>di <span class=\"_ _25\"/>volta <span class=\"_ _25\"/>in<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>vol<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _25\"/>conside<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _2d\"/>ragionevol<span class=\"_ _1\"/>i <span class=\"_ _25\"/>e <span class=\"_ _22\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>listiche<span class=\"_ _1\"/> <span class=\"_ _25\"/>in <span class=\"_ _22\"/>fu<span class=\"_ _0\"/>nzione<span class=\"_ _20\"/> <span class=\"_ _25\"/>dell<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _1\"/> <span class=\"_ _11\"/>circo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>anze. <span class=\"_ _11\"/><span class=\"ff7\">L\u2019appli<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _0\"/>ta<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>stime<span class=\"_ _20\"/> <span class=\"_ _21\"/>ed<span class=\"_ _1\"/> <span class=\"_ _11\"/>assunzioni<span class=\"_ _20\"/> <span class=\"_ _21\"/>influen<span class=\"_ _20\"/>za <span class=\"_ _11\"/>gli <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>orti <span class=\"_ _0\"/>riportati <span class=\"_ _11\"/>neg<span class=\"_ _20\"/>li <span class=\"_ _0\"/>sc<span class=\"_ _0\"/>hemi<span class=\"_ _20\"/> <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span></span>bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncio, <span class=\"_ _20\"/>quali<span class=\"_ _20\"/> la <span class=\"_ _20\"/>S<span class=\"_ _0\"/>ituazi<span class=\"_ _1\"/>one<span class=\"_ _20\"/> patrimoni<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _20\"/> e<span class=\"_ _1\"/> fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziaria, <span class=\"_ _20\"/>il <span class=\"_ _33\"/>c<span class=\"_ _0\"/>onto<span class=\"_ _20\"/> econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o <span class=\"_ _20\"/>ed <span class=\"_ _20\"/>il <span class=\"_ _20\"/>rendiconto <span class=\"_ _20\"/>finanziario<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>nonch<span class=\"_ _0\"/>\u00e9<span class=\"_ _264\"> </span>l\u2019info<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ativa <span class=\"_ _0\"/>fo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nita. <span class=\"_ _0\"/>I risultati fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>pos<span class=\"ff1\">t<span class=\"_ _0\"/>e di <span class=\"_ _0\"/>bil<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io per <span class=\"_ _0\"/>le<span class=\"_ _1\"/> <span class=\"_ _0\"/>quali<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>state<span class=\"_ _20\"/> <span class=\"_ _11\"/>utili<span class=\"_ _20\"/>zzat<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>le suddette stime<span class=\"_ _264\"> </span></span>ed<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>assunz<span class=\"_ _1\"/>ioni, <span class=\"_ _2f\"> </span>possono<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>diffe<span class=\"_ _1\"/>r<span class=\"_ _0\"/>ire<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>da <span class=\"_ _2f\"> </span>quelli<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>iportati <span class=\"_ _2f\"> </span>n<span class=\"_ _20\"/>ei <span class=\"_ _2f\"> </span>bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>causa <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>ell\u2019ince<span class=\"_ _1\"/>rt<span class=\"_ _0\"/>ez<span class=\"_ _20\"/>za<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>car<span class=\"_ _0\"/>atteri<span class=\"_ _1\"/>zza <span class=\"_ _2f\"> </span>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>assunzion<span class=\"_ _20\"/>i <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>le condizioni sulle<span class=\"_ _33\"/> <span class=\"_ _11\"/>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>li si basa<span class=\"_ _0\"/>n<span class=\"_ _20\"/>o le stime<span class=\"_ _20\"/>.<span class=\"_ _0\"/>  <span class=\"_ _0\"/> Di seguito sono br<span class=\"_ _0\"/>evemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>scritt<span class=\"_ _0\"/>i i <span class=\"_ _0\"/>princi<span class=\"_ _1\"/>pi c<span class=\"_ _0\"/>ontabili<span class=\"_ _20\"/> <span class=\"_ _0\"/>che r<span class=\"_ _0\"/>ichiedono<span class=\"_ _20\"/> <span class=\"_ _0\"/>pi\u00f9 <span class=\"_ _0\"/>di <span class=\"_ _0\"/>altri <span class=\"_ _0\"/>un<span class=\"_ _1\"/>a <span class=\"_ _0\"/>magg<span class=\"_ _20\"/>ior<span class=\"_ _0\"/>e soggettivi<span class=\"_ _1\"/>t\u00e0<span class=\"_ _0\"/> da <span class=\"_ _22\"/>parte <span class=\"_ _21\"/>degli <span class=\"_ _22\"> </span>Ammini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tori<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>nell\u2019el<span class=\"_ _1\"/>aborazione <span class=\"_ _21\"/>delle <span class=\"_ _22\"> </span>sti<span class=\"_ _0\"/>me<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>p<span class=\"_ _0\"/>er <span class=\"_ _22\"/>i <span class=\"_ _22\"> </span>quali <span class=\"_ _21\"/>u<span class=\"_ _0\"/>n <span class=\"_ _21\"/>ca<span class=\"_ _0\"/>mbi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _25\"> </span>nelle<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>c<span class=\"_ _0\"/>ondizioni<span class=\"_ _264\"> </span>sotto<span class=\"_ _20\"/>sta<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/> a<span class=\"_ _0\"/>ssunzioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>utili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zate pu\u00f2<span class=\"_ _20\"/> <span class=\"_ _0\"/>avere un<span class=\"_ _1\"/> <span class=\"_ _0\"/>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _0\"/>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>ativo sui bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nci della Socie<span class=\"_ _20\"/>t\u00e0:<span class=\"_ _0\"/> A)<span class=\"_ _0\"/><span class=\"ff8 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">A<span class=\"_ _20\"/>c<span class=\"_ _0\"/>cantonamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i Fondi rischi<span class=\"_ _20\"/> <span class=\"_ _0\"/> </span></span>Gli <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ccanton<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _20\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> iscri<span class=\"_ _1\"/>tti in<span class=\"_ _20\"/> <span class=\"_ _1\"/>bilancio <span class=\"_ _20\"/>quando<span class=\"_ _1\"/> \u00e8 <span class=\"_ _33\"/>pr<span class=\"_ _0\"/>obabile<span class=\"_ _20\"/> che<span class=\"_ _20\"/> alla <span class=\"_ _20\"/>Societ\u00e0 <span class=\"_ _20\"/>sa<span class=\"_ _0\"/>r\u00e0 <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ichie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _20\"/>di <span class=\"_ _33\"/>a<span class=\"_ _0\"/>dempie<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>ad <span class=\"_ _22\"> </span>un\u2019o<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ligazione<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivante<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>un <span class=\"_ _22\"> </span>evento <span class=\"_ _22\"> </span>pa<span class=\"_ _0\"/>ssato<span class=\"_ _1\"/>. <span class=\"_ _22\"> </span>Gl<span class=\"_ _1\"/>i <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>ccan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>on<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _22\"> </span>sono <span class=\"_ _2d\"> </span><span class=\"ff1\">sta<span class=\"_ _0\"/>nz<span class=\"_ _1\"/>iati <span class=\"_ _22\"/>sulla <span class=\"_ _25\"/>b<span class=\"_ _20\"/>a<span class=\"_ _0\"/>se <span class=\"_ _22\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> </span>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/> stim<span class=\"_ _33\"/>a<span class=\"_ _0\"/> dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> Di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> dei co<span class=\"_ _1\"/>sti <span class=\"_ _1\"/>richiesti pe<span class=\"_ _20\"/>r adempie<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e all<span class=\"_ _1\"/>\u2019obbligazione<span class=\"_ _20\"/> alla d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> bil<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io e<span class=\"_ _20\"/> sono<span class=\"_ _264\"> </span>attuali<span class=\"_ _1\"/>zzati q<span class=\"_ _20\"/>ua<span class=\"_ _11\"/>n<span class=\"_ _20\"/>do <span class=\"_ _0\"/>l\u2019e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fetto<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> significativo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>B)<span class=\"_ _0\"/><span class=\"ff8 ls0\"> <span class=\"_ _93\"> </span><span class=\"ff1\">Im<span class=\"_ _1\"/>post<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>anti<span class=\"_ _1\"/>cipate<span class=\"_ _264\"> </span></span></span>La co<span class=\"_ _20\"/>ntabilizzazione<span class=\"_ _20\"/> delle<span class=\"_ _20\"/> i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipate<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> effe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>uata<span class=\"_ _0\"/> <span class=\"_ _20\"/>sulla base<span class=\"_ _20\"/> de<span class=\"_ _1\"/>lle<span class=\"_ _1\"/> aspe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tative<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> reddito<span class=\"_ _20\"/> at<span class=\"_ _0\"/>te<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e <span class=\"_ _20\"/>negli<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizi <span class=\"_ _22\"/>futur<span class=\"_ _0\"/>i. <span class=\"_ _25\"/>La <span class=\"_ _22\"/>valutazione<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>dei <span class=\"_ _22\"/>r<span class=\"_ _0\"/>edditi<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>ttesi <span class=\"_ _22\"/>a<span class=\"_ _0\"/>i <span class=\"_ _22\"/>fini <span class=\"_ _2d\"/>del<span class=\"_ _20\"/>la <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>tabi<span class=\"_ _0\"/>liz<span class=\"_ _1\"/>zazione <span class=\"_ _22\"/>delle <span class=\"_ _25\"/>impo<span class=\"_ _1\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>anticipate<span class=\"_ _264\"> </span>dipende<span class=\"_ _20\"/> <span class=\"_ _0\"/>da fa<span class=\"_ _0\"/>ttori che<span class=\"_ _33\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>ono v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>riare <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>em<span class=\"_ _20\"/>po <span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _0\"/>rminare ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>etti significativi sull<span class=\"_ _0\"/>a valutazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>delle<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste antici<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> C)<span class=\"ff8 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">I<span class=\"_ _0\"/>m<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t <span class=\"_ _0\"/>te<span class=\"_ _20\"/>st<span class=\"_ _0\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>valutazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>in me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ito alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite di<span class=\"_ _20\"/> <span class=\"_ _11\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivit\u00e0<span class=\"_ _0\"/> </span></span>D)<span class=\"ff8 ls0\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Even<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>operazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive non<span class=\"_ _20\"/> <span class=\"_ _0\"/>ricorrenti<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff7\">\u2013</span> Opera<span class=\"_ _0\"/>zioni<span class=\"_ _20\"/> a<span class=\"_ _0\"/>tipi<span class=\"_ _1\"/>che e/o in<span class=\"_ _1\"/>usuali<span class=\"_ _264\"> </span></span></span>Confo<span class=\"_ _1\"/>rmemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>a <span class=\"_ _25\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>previsto <span class=\"_ _22\"/>dalla <span class=\"_ _22\"/>Com<span class=\"_ _1\"/>unicazione<span class=\"_ _20\"/> <span class=\"_ _2d\"/>C<span class=\"_ _0\"/>on<span class=\"_ _1\"/>sob <span class=\"_ _21\"/>DEM/6064293 <span class=\"_ _25\"/>del<span class=\"_ _20\"/> <span class=\"_ _25\"/>28 <span class=\"_ _22\"/>lugli<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _22\"/>2006, <span class=\"_ _25\"/>in<span class=\"_ _264\"> </span>presen<span class=\"_ _1\"/>za <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/>  eve<span class=\"_ _1\"/>nti <span class=\"_ _2f\"> </span>ed <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2f\"> </span>signific<span class=\"_ _1\"/>ative<span class=\"_ _20\"/>  non<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>ricorren<span class=\"_ _1\"/>ti <span class=\"_ _2f\"> </span>e/o <span class=\"_ _2f\"> </span>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erazioni <span class=\"_ _2f\"> </span>atipi<span class=\"_ _1\"/>che/inusuali<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>le <span class=\"_ _2f\"> </span>note<span class=\"_ _264\"> </span>ill<span class=\"_ _20\"/>ust<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tive<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>no<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _1\"/>for<span class=\"_ _0\"/>m<span class=\"_ _20\"/>azioni <span class=\"_ _2d\"> </span>sull\u2019inciden<span class=\"_ _20\"/>za <span class=\"_ _2d\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>tali <span class=\"_ _25\"> </span>even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>hanno <span class=\"_ _25\"> </span>sulla <span class=\"_ _25\"> </span>situazione <span class=\"_ _25\"> </span>pat<span class=\"_ _0\"/>rim<span class=\"_ _1\"/>oniale<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>e<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziaria e sul risul<span class=\"_ _1\"/>tato e<span class=\"_ _1\"/>conomico<span class=\"_ _0\"/> Parti correlate<span class=\"_ _264\"> </span>Pe<span class=\"_ _1\"/>r <span class=\"_ _2d\"> </span>parti <span class=\"_ _2d\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>si <span class=\"_ _25\"/>i<span class=\"_ _0\"/>ntendono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>pr<span class=\"_ _0\"/>incipalme<span class=\"_ _20\"/>nte <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2d\"> </span>con <span class=\"_ _25\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _25\"/>la <span class=\"_ _2d\"/>Soc<span class=\"_ _1\"/>iet\u00e0 <span class=\"_ _2d\"> </span>cond<span class=\"_ _1\"/>ivide <span class=\"_ _2d\"> </span>il<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>mede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>imo <span class=\"_ _25\"/>s<span class=\"_ _0\"/>ogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollante, le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ocie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> che<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ettamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e o indirettamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e, att<span class=\"_ _0\"/>rave<span class=\"_ _20\"/>rso u<span class=\"_ _0\"/>no o<span class=\"_ _20\"/> <span class=\"_ _0\"/>pi\u00f9 inter<span class=\"_ _0\"/>me<span class=\"_ _20\"/>diar<span class=\"_ _0\"/>i, con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>rollano<span class=\"_ _20\"/>,<span class=\"_ _0\"/> sono<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollate, o<span class=\"_ _20\"/>ppur<span class=\"_ _0\"/>e <span class=\"_ _20\"/>sono sogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e <span class=\"_ _20\"/>a<span class=\"_ _0\"/> controllo<span class=\"_ _20\"/> congiunto d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> parte<span class=\"_ _20\"/> <span class=\"_ _0\"/>della So<span class=\"_ _20\"/>c<span class=\"_ _0\"/>iet\u00e0 e <span class=\"_ _20\"/>quelle nelle<span class=\"_ _20\"/> quali l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> medesim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>iene <span class=\"_ _0\"/>u<span class=\"_ _0\"/><span class=\"ff7\">na <span class=\"_ _11\"/>parte<span class=\"_ _20\"/>cipazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>tal<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>da <span class=\"_ _0\"/>pot<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercitare <span class=\"_ _0\"/>un\u2019influen<span class=\"_ _20\"/>za<span class=\"_ _0\"/> <span class=\"_ _11\"/>no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>evole. <span class=\"_ _0\"/>N<span class=\"_ _0\"/>e<span class=\"_ _20\"/>l<span class=\"_ _0\"/>la <span class=\"_ _0\"/>definizione<span class=\"_ _1\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>parti <span class=\"_ _11\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ano<span class=\"_ _20\"/>,<span class=\"_ _0\"/> inoltre<span class=\"_ _20\"/>,<span class=\"_ _0\"/> le<span class=\"_ _20\"/> entit\u00e0 che<span class=\"_ _20\"/> gestiscono pi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni di<span class=\"_ _1\"/> bene<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ici <span class=\"_ _20\"/>post<span class=\"_ _0\"/>-pensionistici <span class=\"_ _20\"/>p<span class=\"_ _0\"/>er i<span class=\"_ _20\"/> dipenden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _33\"/>da <span class=\"_ _20\"/>que<span class=\"_ _20\"/>st<span class=\"_ _0\"/>a <span class=\"_ _20\"/>con<span class=\"_ _1\"/>trol<span class=\"_ _0\"/>late<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _33\"/>nonch\u00e9 <span class=\"_ _20\"/>i <span class=\"_ _20\"/>dirigen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>c<span class=\"_ _0\"/>on <span class=\"_ _12a\"/>r<span class=\"_ _0\"/>esponsabi<span class=\"_ _1\"/>lit\u00e0 <span class=\"_ _33\"/>st<span class=\"_ _0\"/>rategi<span class=\"_ _20\"/>che <span class=\"_ _20\"/>e <span class=\"_ _33\"/>i <span class=\"_ _20\"/>loro <span class=\"_ _33\"/>str<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _12a\"/>fa<span class=\"_ _0\"/>miliari. <span class=\"_ _20\"/>I <span class=\"_ _33\"/>dirigen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _25\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>sp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nsabilit\u00e0 <span class=\"_ _25\"/>strate<span class=\"_ _20\"/>giche <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>coloro <span class=\"_ _22\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _2d\"/>h<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nno <span class=\"_ _22\"/>il <span class=\"_ _22\"/>potere <span class=\"_ _25\"/>e <span class=\"_ _22\"/>la <span class=\"_ _22\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sponsabilit\u00e0, <span class=\"_ _25\"/>dire<span class=\"_ _20\"/>tta<span class=\"_ _0\"/> <span class=\"_ _25\"/>o <span class=\"_ _22\"/>ind<span class=\"_ _1\"/>iretta, <span class=\"_ _25\"/>de<span class=\"_ _20\"/>lla<span class=\"_ _0\"/> pianifi<span class=\"_ _1\"/>cazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>dire<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>del<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>controllo<span class=\"_ _20\"/> <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>d<span class=\"_ _1\"/>ell<span class=\"_ _1\"/>a <span class=\"_ _24\"> </span>Socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _24\"> </span>e <span class=\"_ _2a\"> </span>c<span class=\"_ _0\"/>om<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>endono <span class=\"_ _2a\"> </span>i <span class=\"_ _24\"> </span>relativi<span class=\"_ _264\"> </span>Amm<span class=\"_ _20\"/>inist<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tori<span class=\"_ _1\"/>. Confo<span class=\"_ _1\"/>rmemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>quanto <span class=\"_ _21\"/>previsto<span class=\"_ _20\"/> <span class=\"_ _22\"/>dalla <span class=\"_ _21\"/>Comunic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _22\"/>Consob <span class=\"_ _21\"/>DEM/6064293 <span class=\"_ _21\"/>del<span class=\"_ _20\"/> <span class=\"_ _22\"/>28 <span class=\"_ _21\"/>luglio <span class=\"_ _11\"/>2006,<span class=\"_ _0\"/> <span class=\"_ _21\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"/>not<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>ill<span class=\"_ _20\"/>ust<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tive<span class=\"_ _20\"/> <span class=\"_ _11\"/>riportano<span class=\"_ _1\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>or<span class=\"_ _0\"/>m<span class=\"_ _20\"/>az<span class=\"_ _0\"/>ioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>sull\u2019incidenza <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>le <span class=\"_ _11\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>con <span class=\"_ _0\"/>par<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>hanno <span class=\"_ _0\"/>sul<span class=\"_ _11\"/><span class=\"ff1\">la <span class=\"_ _11\"/>si<span class=\"_ _1\"/>tuazione<span class=\"_ _264\"> </span></span>patrimo<span class=\"_ _20\"/>niale e finanziaria e sul<span class=\"_ _1\"/> r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onomico<span class=\"_ _1\"/> della Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>.<span class=\"_ _0\"/> Ai fini dell\u2019info<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ativa <span class=\"_ _0\"/>di<span class=\"_ _1\"/> <span class=\"_ _0\"/>bilancio<span class=\"_ _1\"/> <span class=\"_ _0\"/>con<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/>, <span class=\"_ _0\"/>in accordo<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/> <span class=\"_ _0\"/>lo <span class=\"_ _0\"/>IAS <span class=\"_ _0\"/>24, si ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>n<span class=\"_ _1\"/>o le operazioni con pa<span class=\"_ _0\"/>rti<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>relate <span class=\"_ _22\"/>con<span class=\"_ _1\"/> <span class=\"_ _25\"/>riferime<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>alla <span class=\"_ _25\"/>situ<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/>conomico, <span class=\"_ _25\"/>patrimon<span class=\"_ _20\"/>iale <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziaria <span class=\"_ _25\"/>co<span class=\"_ _20\"/>nsolidata, <span class=\"_ _25\"/>com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ende<span class=\"_ _1\"/>ndo<span class=\"_ _264\"> </span>quindi<span class=\"_ _20\"/> <span class=\"_ _11\"/>le <span class=\"_ _0\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni <span class=\"_ _11\"/>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>parti <span class=\"_ _0\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _21\"/>ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ettuate<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>oltre <span class=\"_ _0\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>dal<span class=\"_ _20\"/>la <span class=\"_ _11\"/>con<span class=\"_ _1\"/>trollante, <span class=\"_ _11\"/>anche<span class=\"_ _33\"/> <span class=\"_ _11\"/>dalle <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>roll<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>anti nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>perimetro<span class=\"_ _1\"/> di consolidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o.<span class=\"_ _0\"/> V<span class=\"_ _20\"/>ariazi<span class=\"_ _0\"/>oni ai principi con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abili intern<span class=\"_ _20\"/>azi<span class=\"_ _0\"/>onali<span class=\"_ _264\"> </span>Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito vengono<span class=\"_ _20\"/> <span class=\"_ _0\"/>illustrate<span class=\"_ _20\"/> <span class=\"_ _0\"/>le sole<span class=\"_ _20\"/> <span class=\"_ _0\"/>variazioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>om<span class=\"_ _1\"/>ologate d<span class=\"_ _1\"/>alla C<span class=\"_ _0\"/>omm<span class=\"_ _20\"/>issione<span class=\"_ _1\"/> Europea escl<span class=\"_ _1\"/>udendo quelle<span class=\"_ _20\"/> pubbli<span class=\"_ _20\"/>cat<span class=\"_ _0\"/>e d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019Inte<span class=\"_ _20\"/>r<span class=\"_ _11\"/>n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l Accoun<span class=\"_ _1\"/>t<span class=\"_ _0\"/>ing Stand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rd Bo<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rd (IASB)<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>a non ancora applic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>bili in<span class=\"_ _20\"/> <span class=\"_ _11\"/>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>nto non<span class=\"_ _20\"/> ancora om<span class=\"_ _1\"/>ologati d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019Unione<span class=\"_ _20\"/> Europea.<span class=\"_ _0\"/><span class=\"ff1\"> </span>P<span class=\"_ _1\"/>RINCIPI <span class=\"_ _21\"/>CONTABILI <span class=\"_ _11\"/>E <span class=\"_ _22\"/>INTERP<span class=\"_ _20\"/>RETAZIONI <span class=\"_ _11\"/>EMESSI <span class=\"_ _22\"/>DA<span class=\"_ _20\"/>L<span class=\"_ _0\"/>LO <span class=\"_ _21\"/>IA<span class=\"_ _1\"/>SB <span class=\"_ _21\"/>E <span class=\"_ _21\"/>OMOLOGA<span class=\"_ _20\"/>T<span class=\"_ _0\"/>I <span class=\"_ _21\"/>DALL<span class=\"_ _264\"> </span>COMMISSIONE <span class=\"_ _1\"/>EUROP<span class=\"_ _1\"/>EA<span class=\"_ _264\"> </span>Vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>qui <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito <span class=\"_ _0\"/>indi<span class=\"_ _1\"/>cati <span class=\"_ _0\"/>i <span class=\"_ _11\"/>prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipi <span class=\"_ _0\"/>contabili<span class=\"_ _20\"/> <span class=\"_ _21\"/>e <span class=\"_ _0\"/>inte<span class=\"_ _20\"/>rpr<span class=\"_ _0\"/>etazioni<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>omo<span class=\"_ _20\"/>logati <span class=\"_ _0\"/>dalla <span class=\"_ _11\"/>Com<span class=\"_ _20\"/>mi<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>Eur<span class=\"_ _0\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ea,<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> <span class=\"_ _0\"/>entrata <span class=\"_ _0\"/>in<span class=\"_ _20\"/> vigo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e a partire<span class=\"_ _20\"/> dal 1\u00b0 genn<span class=\"_ _1\"/>aio<span class=\"ffb fs8\"> </span>20<span class=\"_ _0\"/>22 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti:<span class=\"_ _0\"/> Titolo<span class=\"_ _20\"/> <span class=\"_ _0\"/>do<span class=\"_ _20\"/>c<span class=\"_ _0\"/>um<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nto<span class=\"_ _264\"> </span>Data<span class=\"_ _264\"> </span>emiss<span class=\"_ _1\"/>ione da<span class=\"_ _264\"> </span>parte dello<span class=\"_ _20\"/> IASB<span class=\"ls0\"> </span>Data di ent<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ata<span class=\"_ _1\"/> in<span class=\"_ _264\"> </span>vigo<span class=\"_ _20\"/>re<span class=\"_ _0\"/> Data di<span class=\"_ _264\"> </span>omo<span class=\"_ _20\"/>l<span class=\"_ _0\"/>ogazio<span class=\"_ _1\"/>ne<span class=\"_ _264\"> </span>Rego<span class=\"_ _1\"/>lamento<span class=\"_ _20\"/> UE e data<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>pubb<span class=\"_ _20\"/>l<span class=\"_ _0\"/>icazion<span class=\"_ _1\"/>e<span class=\"_ _264\"> </span>Am<span class=\"_ _20\"/>e<span class=\"_ _0\"/>ndm<span class=\"_ _20\"/>ents<span class=\"_ _0\"/> Mo<span class=\"_ _20\"/>di<span class=\"_ _0\"/>fic<span class=\"_ _20\"/>h<span class=\"_ _0\"/>e al<span class=\"_ _0\"/>lo IAS<span class=\"_ _20\"/> 1<span class=\"_ _264\"> </span>Presentazio<span class=\"_ _20\"/>n<span class=\"_ _0\"/>e del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilanc<span class=\"_ _20\"/>io <span class=\"ls26\">e<span class=\"_ _264\"> </span></span>allo IAS<span class=\"_ _20\"/> <span class=\"_ _0\"/>8 Pri<span class=\"_ _1\"/>ncipi co<span class=\"_ _1\"/>ntabili,<span class=\"_ _264\"> </span>camb<span class=\"_ _1\"/>iamenti ne<span class=\"_ _20\"/>l<span class=\"_ _0\"/>le stime<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>n<span class=\"_ _0\"/>tabili ed e<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>ori.<span class=\"_ _264\"> </span>12 fe<span class=\"_ _1\"/>bbraio<span class=\"_ _264\"> </span>2021<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2023<span class=\"_ _264\"> </span>02 marzo<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2022/357<span class=\"_ _1\"/> 03 marzo<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022<span class=\"_ _264\"> </span>Mo<span class=\"_ _20\"/>di<span class=\"_ _0\"/>fic<span class=\"_ _20\"/>h<span class=\"_ _0\"/>e a <span class=\"_ _0\"/>IFR<span class=\"_ _20\"/>S 3<span class=\"_ _264\"> </span>Aggregaz<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ni aziendal<span class=\"_ _20\"/>i<span class=\"_ _0\"/>, IAS<span class=\"_ _264\"> </span>16  Immo<span class=\"_ _20\"/>bili, impia<span class=\"_ _1\"/>nti <span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>macchi<span class=\"_ _20\"/>n<span class=\"_ _0\"/>ari; IAS <span class=\"_ _1\"/>37<span class=\"_ _264\"> </span>Acc<span class=\"_ _20\"/>an<span class=\"_ _0\"/>toname<span class=\"_ _1\"/>nti, passiv<span class=\"_ _20\"/>it<span class=\"_ _0\"/>\u00e0 e<span class=\"_ _264\"> </span>attivit\u00e0 po<span class=\"_ _1\"/>tenzial<span class=\"_ _1\"/>i; ciclo<span class=\"_ _20\"/> annuale d<span class=\"_ _20\"/>i<span class=\"_ _0\"/> miglio<span class=\"_ _33\"/>r<span class=\"_ _0\"/>amenti<span class=\"_ _264\"> </span>agli IFRS<span class=\"_ _20\"/> <span class=\"_ _0\"/>2018-20<span class=\"_ _20\"/> 14 maggio<span class=\"_ _20\"/> 2020<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022<span class=\"_ _264\"> </span>28 giug<span class=\"_ _20\"/>n<span class=\"_ _0\"/>o 2021<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2021/1080<span class=\"_ _20\"/> 29 giug<span class=\"_ _20\"/>n<span class=\"_ _0\"/>o 2021<span class=\"_ _264\"> </span>Mo<span class=\"_ _20\"/>di<span class=\"_ _0\"/>fic<span class=\"_ _20\"/>h<span class=\"_ _0\"/>e all<span class=\"_ _0\"/>o IAS<span class=\"_ _20\"/> 12<span class=\"_ _264\"> </span>Impos<span class=\"_ _1\"/>te sul reddito<span class=\"_ _20\"/>.<span class=\"_ _264\"> </span>7 maggio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2021<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2023<span class=\"_ _264\"> </span>11 ago<span class=\"_ _1\"/>sto<span class=\"_ _1\"/> 2022<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2022/1392<span class=\"_ _1\"/> 12 ago<span class=\"_ _1\"/>sto<span class=\"_ _1\"/> 2022<span class=\"_ _264\"> </span>Standard<span class=\"_ _1\"/>s<span class=\"_ _264\"> </span>IFR<span class=\"_ _20\"/>S 17 <span class=\"_ _0\"/>Insu<span class=\"_ _1\"/>ran<span class=\"_ _0\"/>ce<span class=\"_ _1\"/> Co<span class=\"_ _20\"/>n<span class=\"_ _0\"/>tracts<span class=\"_ _20\"/> maggio<span class=\"_ _1\"/> 2017<span class=\"_ _264\"> </span>giugno 202<span class=\"_ _20\"/>0<span class=\"_ _264\"> </span>dicemb<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e 2021<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2023<span class=\"_ _264\"> </span>8 settemb<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>2022<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2022/1491<span class=\"_ _20\"/> 9 settemb<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>2022<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>modifiche<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai princi<span class=\"_ _20\"/>p<span class=\"_ _0\"/>i contabili so<span class=\"_ _1\"/>pra<span class=\"_ _0\"/> ind<span class=\"_ _20\"/>ica<span class=\"_ _0\"/>ti non<span class=\"_ _20\"/> <span class=\"_ _0\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _0\"/>un impatto si<span class=\"_ _20\"/>gnificativo sul bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io. <span class=\"_ _11\"/> A<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _20\"/> <span class=\"_ _0\"/>consolidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> bil<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ncio con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gruppo Euk<span class=\"_ _20\"/>edos al 31 d<span class=\"_ _20\"/>icembr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2022<span class=\"_ _20\"/> <span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>lude<span class=\"_ _20\"/> <span class=\"_ _0\"/>Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.A. e<span class=\"_ _20\"/> <span class=\"_ _0\"/>la co<span class=\"_ _20\"/>ntrollata Edo<span class=\"_ _20\"/>s<span class=\"_ _264\"> </span>S.r.l. sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> quale Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A<span class=\"_ _20\"/>.<span class=\"_ _0\"/> de<span class=\"_ _20\"/>tiene <span class=\"_ _0\"/>la totali<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> dei diritti<span class=\"_ _1\"/> di voto. Socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0<span class=\"_ _264\"> </span>Sede<span class=\"_ _264\"> </span>Valu<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>Ca<span class=\"_ _20\"/>p<span class=\"_ _0\"/>itale<span class=\"_ _20\"/> Social<span class=\"_ _20\"/>e <span class=\"_ _0\"/>al  31/12/2022<span class=\"ls6\"> </span>(/000)<span class=\"_ _264\"> </span>Qu<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>a di<span class=\"_ _264\"> </span>part<span class=\"_ _20\"/>e<span class=\"_ _0\"/>cipazione (<span class=\"_ _20\"/>%<span class=\"_ _11\"/>)<span class=\"_ _20\"/> Qu<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>a intere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>enza<span class=\"_ _20\"/> (<span class=\"_ _20\"/>%<span class=\"_ _11\"/>)<span class=\"_ _20\"/> Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A.<span class=\"_ _20\"/> Firen<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e<span class=\"_ _1\"/> (Italia)<span class=\"_ _0\"/> Euro<span class=\"_ _264\"> </span>28.704Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppoCapog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _264\"> </span>Edo<span class=\"_ _1\"/>s S.r<span class=\"_ _0\"/>.l. <span class=\"_ _20\"/> Firen<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e (Italia)<span class=\"_ _264\"> </span>Euro<span class=\"_ _264\"> </span>5.878<span class=\"_ _264\"> </span>100,00 (*<span class=\"_ _20\"/>)<span class=\"_ _0\"/> 100,00<span class=\"_ _264\"> </span>(*<span class=\"_ _20\"/>) <span class=\"_ _0\"/>  P<span class=\"_ _0\"/>artec<span class=\"_ _20\"/>ipaz<span class=\"_ _0\"/>ione<span class=\"_ _33\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>en<span class=\"_ _1\"/>uta <span class=\"_ _0\"/>dire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _11\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-316": {
   "value": "Cont<span class=\"_ _1\"/>inu<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _0\"/>azi<span class=\"_ _1\"/>endale<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> bilancio \u00e8 red<span class=\"_ _1\"/>at<span class=\"_ _0\"/>to sul<span class=\"_ _20\"/> <span class=\"_ _0\"/>presuppo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>della con<span class=\"_ _1\"/>tinuit\u00e0 aziend<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _1\"/>.<span class=\"_ _11\"/> In<span class=\"_ _20\"/> <span class=\"_ _0\"/>conside<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azione dell\u2019and<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onomico<span class=\"_ _20\"/> <span class=\"_ _0\"/>del Gruppo gli Amm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>nistratori rite<span class=\"_ _20\"/>ngono che<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff1\">flussi di cassa<span class=\"_ _264\"> </span></span>prodo<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i d<span class=\"_ _20\"/>a<span class=\"_ _11\"/>l<span class=\"_ _20\"/>la <span class=\"_ _0\"/>ge<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ne<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> s<span class=\"_ _0\"/>omm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>i alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>riso<span class=\"_ _1\"/>rs<span class=\"_ _0\"/>e finanz<span class=\"_ _20\"/>iar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _0\"/>gi\u00e0 disponibili<span class=\"_ _20\"/> <span class=\"_ _0\"/>ed a <span class=\"_ _0\"/>q<span class=\"_ _1\"/>uelle<span class=\"_ _20\"/> <span class=\"_ _0\"/>rese<span class=\"_ _20\"/> <span class=\"_ _0\"/>disponibili d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>Gruppo sian<span class=\"_ _20\"/>o sufficienti<span class=\"_ _20\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>far fron<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>all\u2019intero fabbi<span class=\"_ _1\"/>sogno fin<span class=\"ff1\">anziar<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> i prossimi<span class=\"_ _20\"/> <span class=\"_ _0\"/>12 <span class=\"_ _0\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i<span class=\"ls6\">.  </span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-317": {
   "value": "Met<span class=\"_ _1\"/>odologia<span class=\"_ _20\"/> <span class=\"_ _0\"/>di co<span class=\"_ _0\"/>n<span class=\"_ _20\"/>so<span class=\"_ _0\"/>lidam<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nto<span class=\"_ _264\"> </span>Partecipazioni in <span class=\"_ _1\"/>societ\u00e0 control<span class=\"_ _20\"/>lat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>Sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>onside<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _0\"/>controllate le <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>in cui <span class=\"_ _0\"/>il Gr<span class=\"_ _0\"/>uppo ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cita <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>contro<span class=\"_ _20\"/>l<span class=\"_ _0\"/>lo c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _11\"/>defini<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o dallo <span class=\"_ _0\"/>IFRS <span class=\"_ _0\"/>10<span class=\"_ _264\"> </span>(\u201cBil<span class=\"_ _1\"/>ancio  con<span class=\"_ _20\"/>sol<span class=\"_ _0\"/>idato\u201d<span class=\"_ _20\"/>) <span class=\"_ _29\"> </span>ovvero<span class=\"_ _20\"/>  quelle  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  cui  il<span class=\"_ _20\"/>  Gr<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>  ha  i<span class=\"_ _20\"/>l  p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>diretta<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  o  indire<span class=\"_ _0\"/><span class=\"ff1\">tta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>di<span class=\"_ _264\"> </span></span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare <span class=\"_ _25\"/>le <span class=\"_ _25\"/>politiche<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>finanziarie <span class=\"_ _25\"/>ed <span class=\"_ _25\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ive<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>fine<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"/>o<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tenere <span class=\"_ _25\"/>benefici <span class=\"_ _25\"/>dalla <span class=\"_ _2d\"/>lo<span class=\"_ _20\"/>ro <span class=\"_ _2d\"/>attiv<span class=\"_ _20\"/>it\u00e0.<span class=\"_ _0\"/> <span class=\"_ _2d\"/>Le<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>socie<span class=\"_ _1\"/>t\u00e0<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollate vengono<span class=\"_ _20\"/> <span class=\"_ _0\"/>incluse nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilancio con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato<span class=\"_ _20\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>partire<span class=\"_ _1\"/> dalla data <span class=\"_ _0\"/>n<span class=\"_ _1\"/>ella quale<span class=\"_ _20\"/> si a<span class=\"_ _0\"/>ssume<span class=\"_ _20\"/> <span class=\"_ _0\"/>il controllo<span class=\"_ _20\"/> f<span class=\"_ _0\"/>ino<span class=\"_ _264\"> </span>al mom<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o in cui<span class=\"_ _20\"/> t<span class=\"_ _0\"/>al<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo cessa di<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sister<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> Procedure di consoli<span class=\"_ _20\"/>damento<span class=\"_ _264\"> </span>Sono<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te con il<span class=\"_ _1\"/> <span class=\"_ _0\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo in<span class=\"_ _1\"/>t<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ale le<span class=\"_ _20\"/> <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> in cui il Gruppo e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ci<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _0\"/>controllo<span class=\"_ _20\"/>.<span class=\"_ _21\"/> In<span class=\"_ _20\"/>  s<span class=\"_ _0\"/>ede<span class=\"_ _1\"/>  di  con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o,  sono  el<span class=\"_ _1\"/>isi  i<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>valori  de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iva<span class=\"_ _0\"/>nti<span class=\"_ _20\"/>  da  ra<span class=\"_ _0\"/>pporti  i<span class=\"_ _20\"/>nterco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>si  tra  le<span class=\"_ _20\"/>  societ\u00e0  con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>o<span class=\"_ _11\"/>llate<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidate, <span class=\"_ _20\"/>in <span class=\"_ _20\"/>par<span class=\"_ _0\"/>ticol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _20\"/>de<span class=\"_ _20\"/>r<span class=\"_ _11\"/>iv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> da <span class=\"_ _20\"/>crediti <span class=\"_ _20\"/>e <span class=\"_ _1\"/>debi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>i<span class=\"_ _0\"/>n <span class=\"_ _20\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>fine <span class=\"_ _20\"/>del <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo, <span class=\"_ _20\"/>costi e<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>icavi<span class=\"_ _20\"/> nonch\u00e9<span class=\"_ _20\"/> one<span class=\"_ _1\"/>r<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>proven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i f<span class=\"_ _0\"/>inan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari. S<span class=\"_ _0\"/>o<span class=\"_ _1\"/>no a<span class=\"_ _0\"/>ltre<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>nto<span class=\"_ _20\"/> <span class=\"_ _11\"/>eli<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i <span class=\"_ _0\"/>gli utili <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>le perdi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>si<span class=\"_ _0\"/>gnific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi<span class=\"_ _1\"/> <span class=\"_ _0\"/>realizzati t<span class=\"_ _0\"/>ra <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>societ\u00e0 <span class=\"_ _0\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>roll<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidate integ<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>lmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> La  q<span class=\"_ _20\"/>uota  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>en<span class=\"_ _1\"/>za  de<span class=\"_ _20\"/>gli  azion<span class=\"_ _20\"/>ist<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>di  m<span class=\"_ _1\"/>inoranza  n<span class=\"_ _20\"/>elle <span class=\"_ _2f\"> </span>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>  ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  delle<span class=\"_ _20\"/>  controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _1\"/>  \u00e8<span class=\"_ _264\"> </span>iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificata <span class=\"_ _0\"/>se<span class=\"_ _20\"/>par<span class=\"_ _0\"/>atamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to al patrimon<span class=\"_ _20\"/>io <span class=\"_ _0\"/>ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di Gruppo. Tale<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> viene<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base<span class=\"_ _264\"> </span>alla <span class=\"_ _22\"/>percentuale<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>da <span class=\"_ _25\"/>e<span class=\"ff7\">ssi <span class=\"_ _25\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuta<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>nei<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>fair <span class=\"_ _25\"> </span>value<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>delle <span class=\"_ _25\"> </span>at<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>pa<span class=\"_ _0\"/>ssivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>iscritte <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>lla <span class=\"_ _25\"> </span>data <span class=\"_ _25\"> </span>dell<span class=\"_ _20\"/>\u2019ac<span class=\"_ _0\"/>qui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _264\"> </span></span>origin<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _22\"/>e <span class=\"_ _21\"/>nelle <span class=\"_ _21\"/>variazioni<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>trimonio<span class=\"_ _20\"/> <span class=\"_ _25\"/>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _22\"/>dopo<span class=\"_ _20\"/> <span class=\"_ _25\"/>ta<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"/>data. <span class=\"_ _22\"/>S<span class=\"_ _0\"/>ucce<span class=\"_ _20\"/>ssivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttribuibi<span class=\"_ _20\"/>li <span class=\"_ _22\"/>a<span class=\"_ _0\"/>gli<span class=\"_ _264\"> </span>azioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _21\"/>di <span class=\"_ _22\"/>mino<span class=\"_ _20\"/>r<span class=\"_ _0\"/>anza <span class=\"_ _21\"/>ecceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _22\"/>il<span class=\"_ _20\"/> <span class=\"_ _22\"/>pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto <span class=\"_ _25\"/>di <span class=\"_ _21\"/>loro <span class=\"_ _21\"/>sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>anza <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>te <span class=\"_ _21\"/>al <span class=\"_ _21\"/>pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span>Gruppo <span class=\"_ _11\"/>ad <span class=\"_ _11\"/>e<span class=\"_ _20\"/>cc<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> <span class=\"_ _21\"/>dei <span class=\"_ _11\"/>casi <span class=\"_ _11\"/>in <span class=\"_ _11\"/>cui<span class=\"_ _20\"/> <span class=\"_ _21\"/>le <span class=\"_ _11\"/>minoranze<span class=\"_ _20\"/> <span class=\"_ _21\"/>hanno <span class=\"_ _11\"/>un\u2019obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione <span class=\"_ _11\"/>vincol<span class=\"_ _1\"/>ante <span class=\"_ _11\"/>e <span class=\"_ _11\"/>sono <span class=\"_ _11\"/>in <span class=\"_ _11\"/>g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ado <span class=\"_ _11\"/>di <span class=\"_ _11\"/>far<span class=\"_ _0\"/>e<span class=\"_ _20\"/> ulte<span class=\"_ _1\"/>riori inve<span class=\"_ _1\"/>stimenti pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> coprire le<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite. <span class=\"_ _0\"/> Aggregazione d\u2019im<span class=\"_ _20\"/>prese<span class=\"ff4\"> </span>L\u2019acq<span class=\"_ _20\"/>uis<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>di <span class=\"_ _26\"> </span>imprese<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>controllate <span class=\"_ _26\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>contabiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>ta <span class=\"_ _93\"> </span>secondo<span class=\"_ _1\"/> <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo <span class=\"_ _26\"> </span>dell\u2019acquisizione<span class=\"_ _20\"/>. <span class=\"_ _27\"> </span>Il <span class=\"_ _26\"> </span>cost<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cquisizione<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>min<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>dalla <span class=\"_ _11\"/>somm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ori<span class=\"_ _1\"/>a <span class=\"_ _11\"/>de<span class=\"_ _20\"/>i <span class=\"_ _11\"/>va<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nti, <span class=\"_ _11\"/>alla <span class=\"_ _0\"/>data <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _0\"/>scam<span class=\"_ _1\"/>bio, <span class=\"_ _0\"/>delle <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>date<span class=\"_ _20\"/>,<span class=\"_ _264\"> </span><span class=\"_ _0\"/> delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>sosten<span class=\"_ _1\"/>ut<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>o <span class=\"_ _25\"/>assunte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>degl<span class=\"_ _20\"/>i <span class=\"_ _25\"/>str<span class=\"_ _0\"/>ume<span class=\"_ _20\"/>nti <span class=\"_ _22\"/>finanziar<span class=\"_ _0\"/>i <span class=\"_ _22\"/>emessi<span class=\"_ _20\"/> <span class=\"_ _2d\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>gruppo <span class=\"_ _22\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _25\"/>cam<span class=\"_ _20\"/>b<span class=\"_ _0\"/>io <span class=\"_ _22\"/>del <span class=\"_ _25\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>dell\u2019im<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>esa acqui<span class=\"_ _20\"/>sita,<span class=\"_ _0\"/> pi\u00f9 i co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> at<span class=\"_ _0\"/>tribuibi<span class=\"_ _20\"/>li a<span class=\"_ _0\"/>ll\u2019<span class=\"_ _1\"/>aggreg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> B<span class=\"_ _20\"/>us<span class=\"_ _0\"/>iness <span class=\"_ _20\"/>Com<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ination<span class=\"_ _20\"/> effe<span class=\"_ _1\"/>ttuat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> tra <span class=\"_ _20\"/>e<span class=\"_ _1\"/>nti<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>sotto <span class=\"_ _20\"/>comune<span class=\"_ _20\"/> con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo<span class=\"_ _20\"/> non<span class=\"_ _20\"/> rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ano<span class=\"_ _1\"/> <span class=\"_ _20\"/>nell\u2019ambito<span class=\"_ _20\"/> di<span class=\"_ _20\"/> appl<span class=\"_ _1\"/>icazion<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>IFR<span class=\"_ _0\"/>S 3<span class=\"ff1\"> </span>Partecipazioni in <span class=\"_ _1\"/>societ\u00e0 collega<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e Sono<span class=\"_ _20\"/>  le  im<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>  nelle<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>quali  i<span class=\"_ _20\"/>l  Gruppo  e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cita  un\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  notevole<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/>  definita  dallo<span class=\"_ _20\"/>  I<span class=\"_ _0\"/>A<span class=\"_ _20\"/>S<span class=\"_ _0\"/>  2<span class=\"_ _264\"> </span>8<span class=\"_ _264\"> </span>(\u201cParte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazioni<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e\u201d) <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a <span class=\"_ _2f\"> </span>non<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>il <span class=\"_ _2d\"> </span>controllo <span class=\"_ _2d\"> </span>o <span class=\"_ _2f\"> </span>i<span class=\"_ _1\"/>l <span class=\"_ _2d\"> </span>controllo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>congiun<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>sul<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>litiche<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>f<span class=\"_ _0\"/>inan<span class=\"_ _1\"/>ziari<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>ed<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ative<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>Le <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazion<span class=\"_ _20\"/>i <span class=\"_ _22\"/>in <span class=\"_ _21\"/>impr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e <span class=\"_ _11\"/>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>contabili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zate <span class=\"_ _11\"/>c<span class=\"_ _0\"/>on <span class=\"_ _21\"/>il <span class=\"_ _21\"/>metodo <span class=\"_ _21\"/>del <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>trimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto, <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span><span class=\"_ _0\"/> partire<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>dall<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>data <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cui<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inizia <span class=\"_ _22\"/>l\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luen<span class=\"_ _20\"/>za <span class=\"_ _25\"> </span>notevo<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>fi<span class=\"_ _0\"/>no<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>mom<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>in <span class=\"_ _21\"/>cui <span class=\"_ _22\"/>tal<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inf<span class=\"_ _20\"/>lu<span class=\"_ _0\"/>enza <span class=\"_ _22\"/>no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>evole<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cessa <span class=\"_ _22\"/>d<span class=\"_ _264\"> </span>i<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ist<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>Qualora <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _20\"/>eventuale<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>quota <span class=\"_ _25\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>ertinenz<span class=\"ff1\">a<span class=\"_ _0\"/> <span class=\"_ _25\"/>del <span class=\"_ _22\"/>Gruppo <span class=\"_ _25\"/>del<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>erdit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>della <span class=\"_ _25\"/>collegata <span class=\"_ _25\"/>ec<span class=\"_ _1\"/>ceda <span class=\"_ _22\"/>i<span class=\"_ _0\"/>l <span class=\"_ _25\"/>valor<span class=\"_ _264\"> </span></span><span class=\"ff1\">e<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> parte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>in bi<span class=\"_ _20\"/>la<span class=\"_ _0\"/>ncio, si p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>oce<span class=\"_ _20\"/>de ad azze<span class=\"_ _20\"/>r<span class=\"_ _0\"/>are il<span class=\"_ _20\"/> <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> partecipazione<span class=\"_ _20\"/> e l<span class=\"_ _1\"/>a quota de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span><span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>ulte<span class=\"_ _1\"/>riori pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite non<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta,<span class=\"_ _0\"/> ad<span class=\"_ _1\"/> ecce<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione e nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>a in<span class=\"_ _20\"/> <span class=\"_ _0\"/>cui il<span class=\"_ _1\"/> Gruppo ab<span class=\"_ _11\"/><span class=\"ff7\">bia l\u2019<span class=\"_ _1\"/>obbligo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di risponde<span class=\"_ _20\"/>rne.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span><div class=\"c w3 h0\" style=\"left:-73.65625px; bottom:-649.5686px;\"><div class=\"t m0 x1 h9 y776 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h9 y470 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h3 y6 ff1 fs0 fc0 sc0 ls0 ws0\">A<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _20\"/> <span class=\"_ _0\"/>consolidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _0\"/> </div><div class=\"t m0 x1 h3 y898 ff1 fs0 fc0 sc0 ls0 ws0\">Il<span class=\"_ _1\"/> bil<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ncio con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gruppo Euk<span class=\"_ _20\"/>edos al 31 d<span class=\"_ _20\"/>icembr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2022<span class=\"_ _20\"/> <span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>lude<span class=\"_ _20\"/> <span class=\"_ _0\"/>Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.A. e<span class=\"_ _20\"/> <span class=\"_ _0\"/>la co<span class=\"_ _20\"/>ntrollata Edo<span class=\"_ _20\"/>s<span class=\"_ _264\"> </span><span class=\"_ _0\"/> </div><div class=\"t m0 x1 h3 y899 ff1 fs0 fc0 sc0 ls0 ws0\">S.r.l. sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> quale Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A<span class=\"_ _20\"/>.<span class=\"_ _0\"/> de<span class=\"_ _20\"/>tiene <span class=\"_ _0\"/>la totali<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> dei diritti<span class=\"_ _1\"/> di voto.  </div><div class=\"t m0 x1 h3 y89a ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w9f h14a\" style=\"left:6.8131256px; bottom:115.67639px;\"><div class=\"t m0 x5b h4 y89c ff2 fs0 fc0 sc0 ls0 ws0\">Socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0<span class=\"_ _264\"> </span> </div></div><div class=\"c wa0 h14a\" style=\"left:116.10475px; bottom:115.67639px;\"><div class=\"t m0 xc1 h4 y89c ff2 fs0 fc0 sc0 ls0 ws0\">Sede<span class=\"_ _264\"> </span> </div></div><div class=\"c wa1 h14a\" style=\"left:238.87674px; bottom:115.67639px;\"><div class=\"t m0 x103 h4 y89c ff2 fs0 fc0 sc0 ls0 ws0\">Valu<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span> </div></div><div class=\"c wa2 h14a\" style=\"left:291.00867px; bottom:115.67639px;\"><div class=\"t m0 x104 h4 y89d ff2 fs0 fc0 sc0 ls0 ws0\">Ca<span class=\"_ _20\"/>p<span class=\"_ _0\"/>itale<span class=\"_ _20\"/> </div><div class=\"t m0 xa6 h4 y89e ff2 fs0 fc0 sc0 ls0 ws0\">Social<span class=\"_ _20\"/>e <span class=\"_ _0\"/>al   </div><div class=\"t m0 x28 h4 y89f ff2 fs0 fc0 sc0 ls0 ws0\">31/12/2022<span class=\"ls6\"> </span><span class=\"ls6\"> </span></div><div class=\"t m0 x5b h4 y8a0 ff2 fs0 fc0 sc0 ls0 ws0\">(/000)<span class=\"_ _264\"> </span> </div></div><div class=\"c wa3 h14a\" style=\"left:393.29324px; bottom:115.67639px;\"><div class=\"t m0 xa6 h4 y8a1 ff2 fs0 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>a di<span class=\"_ _264\"> </span> </div><div class=\"t m0 x9e h4 y89c ff2 fs0 fc0 sc0 ls0 ws0\">part<span class=\"_ _20\"/>e<span class=\"_ _0\"/>cipazione  </div><div class=\"t m0 xdf h4 y889 ff2 fs0 fc0 sc0 ls0 ws0\">(<span class=\"_ _20\"/>%<span class=\"_ _11\"/>)<span class=\"_ _20\"/> </div></div><div class=\"c wa4 h14a\" style=\"left:491.59674px; bottom:115.67639px;\"><div class=\"t m0 x103 h4 y89e ff2 fs0 fc0 sc0 ls0 ws0\">Qu<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>a intere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>enza<span class=\"_ _20\"/> </div><div class=\"t m0 x105 h4 y89f ff2 fs0 fc0 sc0 ls0 ws0\">(<span class=\"_ _20\"/>%<span class=\"_ _11\"/>)<span class=\"_ _20\"/> </div></div><div class=\"c w9f h14b\" style=\"left:6.8131256px; bottom:82.60437px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A.<span class=\"_ _20\"/> </div></div><div class=\"c wa0 h14b\" style=\"left:116.10475px; bottom:82.60437px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Firen<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e<span class=\"_ _1\"/> (Italia)<span class=\"_ _0\"/> </div></div><div class=\"c wa1 h14b\" style=\"left:238.87674px; bottom:82.60437px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _264\"> </span> </div></div><div class=\"c wa2 h14b\" style=\"left:291.00867px; bottom:82.60437px;\"><div class=\"t m0 x23 h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">28.704 </div></div><div class=\"c wa3 h14b\" style=\"left:393.29324px; bottom:82.60437px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo </div></div><div class=\"c wa4 h14b\" style=\"left:491.59674px; bottom:82.60437px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _264\"> </span> </div></div><div class=\"c w9f h14b\" style=\"left:6.8131256px; bottom:49.53241px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Edo<span class=\"_ _1\"/>s S.r<span class=\"_ _0\"/>.l. <span class=\"_ _20\"/> </div></div><div class=\"c wa0 h14b\" style=\"left:116.10475px; bottom:49.53241px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Firen<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e (Italia)<span class=\"_ _264\"> </span> </div></div><div class=\"c wa1 h14b\" style=\"left:238.87674px; bottom:49.53241px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">Euro<span class=\"_ _264\"> </span> </div></div><div class=\"c wa2 h14b\" style=\"left:291.00867px; bottom:49.53241px;\"><div class=\"t m0 x2d h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">5.878<span class=\"_ _264\"> </span> </div></div><div class=\"c wa3 h14b\" style=\"left:393.29324px; bottom:49.53241px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">100,00 (*<span class=\"_ _20\"/>)<span class=\"_ _0\"/> </div></div><div class=\"c wa4 h14b\" style=\"left:491.59674px; bottom:49.53241px;\"><div class=\"t m0 x9e h3 y8a3 ff1 fs0 fc0 sc0 ls0 ws0\">100,00<span class=\"_ _264\"> </span> </div></div><div class=\"c w3 h0\" style=\"left:-73.65625px; bottom:-649.5686px;\"><div class=\"t m0 x11 h3 y8a5 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x11 h3 y8a6 ff1 fs0 fc0 sc0 ls0 ws0\">(*<span class=\"_ _20\"/>) <span class=\"_ _0\"/>  P<span class=\"_ _0\"/>artec<span class=\"_ _20\"/>ipaz<span class=\"_ _0\"/>ione<span class=\"_ _33\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>en<span class=\"_ _1\"/>uta <span class=\"_ _0\"/>dire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _11\"/> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-325": {
   "value": "Partecipazioni in <span class=\"_ _1\"/>societ\u00e0 control<span class=\"_ _20\"/>lat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>Sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>onside<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _0\"/>controllate le <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>in cui <span class=\"_ _0\"/>il Gr<span class=\"_ _0\"/>uppo ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cita <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>contro<span class=\"_ _20\"/>l<span class=\"_ _0\"/>lo c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _11\"/>defini<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o dallo <span class=\"_ _0\"/>IFRS <span class=\"_ _0\"/>10<span class=\"_ _264\"> </span>(\u201cBil<span class=\"_ _1\"/>ancio  con<span class=\"_ _20\"/>sol<span class=\"_ _0\"/>idato\u201d<span class=\"_ _20\"/>) <span class=\"_ _29\"> </span>ovvero<span class=\"_ _20\"/>  quelle  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  cui  il<span class=\"_ _20\"/>  Gr<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>  ha  i<span class=\"_ _20\"/>l  p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>diretta<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  o  indire<span class=\"_ _0\"/><span class=\"ff1\">tta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>di<span class=\"_ _264\"> </span></span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare <span class=\"_ _25\"/>le <span class=\"_ _25\"/>politiche<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>finanziarie <span class=\"_ _25\"/>ed <span class=\"_ _25\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ive<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>fine<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"/>o<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tenere <span class=\"_ _25\"/>benefici <span class=\"_ _25\"/>dalla <span class=\"_ _2d\"/>lo<span class=\"_ _20\"/>ro <span class=\"_ _2d\"/>attiv<span class=\"_ _20\"/>it\u00e0.<span class=\"_ _0\"/> <span class=\"_ _2d\"/>Le<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>socie<span class=\"_ _1\"/>t\u00e0<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollate vengono<span class=\"_ _20\"/> <span class=\"_ _0\"/>incluse nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilancio con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato<span class=\"_ _20\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>partire<span class=\"_ _1\"/> dalla data <span class=\"_ _0\"/>n<span class=\"_ _1\"/>ella quale<span class=\"_ _20\"/> si a<span class=\"_ _0\"/>ssume<span class=\"_ _20\"/> <span class=\"_ _0\"/>il controllo<span class=\"_ _20\"/> f<span class=\"_ _0\"/>ino<span class=\"_ _264\"> </span>al mom<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o in cui<span class=\"_ _20\"/> t<span class=\"_ _0\"/>al<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo cessa di<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sister<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> Procedure di consoli<span class=\"_ _20\"/>damento<span class=\"_ _264\"> </span>Sono<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te con il<span class=\"_ _1\"/> <span class=\"_ _0\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo in<span class=\"_ _1\"/>t<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ale le<span class=\"_ _20\"/> <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> in cui il Gruppo e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ci<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _0\"/>controllo<span class=\"_ _20\"/>.<span class=\"_ _21\"/> In<span class=\"_ _20\"/>  s<span class=\"_ _0\"/>ede<span class=\"_ _1\"/>  di  con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o,  sono  el<span class=\"_ _1\"/>isi  i<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>valori  de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iva<span class=\"_ _0\"/>nti<span class=\"_ _20\"/>  da  ra<span class=\"_ _0\"/>pporti  i<span class=\"_ _20\"/>nterco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>si  tra  le<span class=\"_ _20\"/>  societ\u00e0  con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>o<span class=\"_ _11\"/>llate<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidate, <span class=\"_ _20\"/>in <span class=\"_ _20\"/>par<span class=\"_ _0\"/>ticol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _20\"/>de<span class=\"_ _20\"/>r<span class=\"_ _11\"/>iv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> da <span class=\"_ _20\"/>crediti <span class=\"_ _20\"/>e <span class=\"_ _1\"/>debi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>i<span class=\"_ _0\"/>n <span class=\"_ _20\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>fine <span class=\"_ _20\"/>del <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo, <span class=\"_ _20\"/>costi e<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>icavi<span class=\"_ _20\"/> nonch\u00e9<span class=\"_ _20\"/> one<span class=\"_ _1\"/>r<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>proven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i f<span class=\"_ _0\"/>inan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari. S<span class=\"_ _0\"/>o<span class=\"_ _1\"/>no a<span class=\"_ _0\"/>ltre<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>nto<span class=\"_ _20\"/> <span class=\"_ _11\"/>eli<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i <span class=\"_ _0\"/>gli utili <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>le perdi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>si<span class=\"_ _0\"/>gnific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi<span class=\"_ _1\"/> <span class=\"_ _0\"/>realizzati t<span class=\"_ _0\"/>ra <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>societ\u00e0 <span class=\"_ _0\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>roll<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidate integ<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>lmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> La  q<span class=\"_ _20\"/>uota  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>en<span class=\"_ _1\"/>za  de<span class=\"_ _20\"/>gli  azion<span class=\"_ _20\"/>ist<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>di  m<span class=\"_ _1\"/>inoranza  n<span class=\"_ _20\"/>elle <span class=\"_ _2f\"> </span>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>  ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  delle<span class=\"_ _20\"/>  controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _1\"/>  \u00e8<span class=\"_ _264\"> </span>iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificata <span class=\"_ _0\"/>se<span class=\"_ _20\"/>par<span class=\"_ _0\"/>atamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to al patrimon<span class=\"_ _20\"/>io <span class=\"_ _0\"/>ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di Gruppo. Tale<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> viene<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base<span class=\"_ _264\"> </span>alla <span class=\"_ _22\"/>percentuale<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>da <span class=\"_ _25\"/>e<span class=\"ff7\">ssi <span class=\"_ _25\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuta<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>nei<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>fair <span class=\"_ _25\"> </span>value<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>delle <span class=\"_ _25\"> </span>at<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>pa<span class=\"_ _0\"/>ssivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>iscritte <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>lla <span class=\"_ _25\"> </span>data <span class=\"_ _25\"> </span>dell<span class=\"_ _20\"/>\u2019ac<span class=\"_ _0\"/>qui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _264\"> </span></span>origin<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _22\"/>e <span class=\"_ _21\"/>nelle <span class=\"_ _21\"/>variazioni<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>trimonio<span class=\"_ _20\"/> <span class=\"_ _25\"/>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _22\"/>dopo<span class=\"_ _20\"/> <span class=\"_ _25\"/>ta<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"/>data. <span class=\"_ _22\"/>S<span class=\"_ _0\"/>ucce<span class=\"_ _20\"/>ssivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttribuibi<span class=\"_ _20\"/>li <span class=\"_ _22\"/>a<span class=\"_ _0\"/>gli<span class=\"_ _264\"> </span>azioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _21\"/>di <span class=\"_ _22\"/>mino<span class=\"_ _20\"/>r<span class=\"_ _0\"/>anza <span class=\"_ _21\"/>ecceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _22\"/>il<span class=\"_ _20\"/> <span class=\"_ _22\"/>pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto <span class=\"_ _25\"/>di <span class=\"_ _21\"/>loro <span class=\"_ _21\"/>sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>anza <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>te <span class=\"_ _21\"/>al <span class=\"_ _21\"/>pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span>Gruppo <span class=\"_ _11\"/>ad <span class=\"_ _11\"/>e<span class=\"_ _20\"/>cc<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> <span class=\"_ _21\"/>dei <span class=\"_ _11\"/>casi <span class=\"_ _11\"/>in <span class=\"_ _11\"/>cui<span class=\"_ _20\"/> <span class=\"_ _21\"/>le <span class=\"_ _11\"/>minoranze<span class=\"_ _20\"/> <span class=\"_ _21\"/>hanno <span class=\"_ _11\"/>un\u2019obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione <span class=\"_ _11\"/>vincol<span class=\"_ _1\"/>ante <span class=\"_ _11\"/>e <span class=\"_ _11\"/>sono <span class=\"_ _11\"/>in <span class=\"_ _11\"/>g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ado <span class=\"_ _11\"/>di <span class=\"_ _11\"/>far<span class=\"_ _0\"/>e<span class=\"_ _20\"/> ulte<span class=\"_ _1\"/>riori inve<span class=\"_ _1\"/>stimenti pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> coprire le<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite. <span class=\"_ _0\"/> A<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _20\"/> <span class=\"_ _0\"/>consolidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> bil<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ncio con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gruppo Euk<span class=\"_ _20\"/>edos al 31 d<span class=\"_ _20\"/>icembr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2022<span class=\"_ _20\"/> <span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>lude<span class=\"_ _20\"/> <span class=\"_ _0\"/>Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.A. e<span class=\"_ _20\"/> <span class=\"_ _0\"/>la co<span class=\"_ _20\"/>ntrollata Edo<span class=\"_ _20\"/>s<span class=\"_ _264\"> </span>S.r.l. sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> quale Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A<span class=\"_ _20\"/>.<span class=\"_ _0\"/> de<span class=\"_ _20\"/>tiene <span class=\"_ _0\"/>la totali<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> dei diritti<span class=\"_ _1\"/> di voto. Socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0<span class=\"_ _264\"> </span>Sede<span class=\"_ _264\"> </span>Valu<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>Ca<span class=\"_ _20\"/>p<span class=\"_ _0\"/>itale<span class=\"_ _20\"/> Social<span class=\"_ _20\"/>e <span class=\"_ _0\"/>al  31/12/2022<span class=\"ls6\"> </span>(/000)<span class=\"_ _264\"> </span>Qu<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>a di<span class=\"_ _264\"> </span>part<span class=\"_ _20\"/>e<span class=\"_ _0\"/>cipazione (<span class=\"_ _20\"/>%<span class=\"_ _11\"/>)<span class=\"_ _20\"/> Qu<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>a intere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>enza<span class=\"_ _20\"/> (<span class=\"_ _20\"/>%<span class=\"_ _11\"/>)<span class=\"_ _20\"/> Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A.<span class=\"_ _20\"/> Firen<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e<span class=\"_ _1\"/> (Italia)<span class=\"_ _0\"/> Euro<span class=\"_ _264\"> </span>28.704Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppoCapog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _264\"> </span>Edo<span class=\"_ _1\"/>s S.r<span class=\"_ _0\"/>.l. <span class=\"_ _20\"/> Firen<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e (Italia)<span class=\"_ _264\"> </span>Euro<span class=\"_ _264\"> </span>5.878<span class=\"_ _264\"> </span>100,00 (*<span class=\"_ _20\"/>)<span class=\"_ _0\"/> 100,00<span class=\"_ _264\"> </span>(*<span class=\"_ _20\"/>) <span class=\"_ _0\"/>  P<span class=\"_ _0\"/>artec<span class=\"_ _20\"/>ipaz<span class=\"_ _0\"/>ione<span class=\"_ _33\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>en<span class=\"_ _1\"/>uta <span class=\"_ _0\"/>dire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _11\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-326": {
   "value": "Aggregazione d\u2019im<span class=\"_ _20\"/>prese<span class=\"ff4\"> </span>L\u2019acq<span class=\"_ _20\"/>uis<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>di <span class=\"_ _26\"> </span>imprese<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>controllate <span class=\"_ _26\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>contabiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>ta <span class=\"_ _93\"> </span>secondo<span class=\"_ _1\"/> <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo <span class=\"_ _26\"> </span>dell\u2019acquisizione<span class=\"_ _20\"/>. <span class=\"_ _27\"> </span>Il <span class=\"_ _26\"> </span>cost<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cquisizione<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>min<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>dalla <span class=\"_ _11\"/>somm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ori<span class=\"_ _1\"/>a <span class=\"_ _11\"/>de<span class=\"_ _20\"/>i <span class=\"_ _11\"/>va<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nti, <span class=\"_ _11\"/>alla <span class=\"_ _0\"/>data <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _0\"/>scam<span class=\"_ _1\"/>bio, <span class=\"_ _0\"/>delle <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>date<span class=\"_ _20\"/>,<span class=\"_ _264\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>sosten<span class=\"_ _1\"/>ut<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>o <span class=\"_ _25\"/>assunte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>degl<span class=\"_ _20\"/>i <span class=\"_ _25\"/>str<span class=\"_ _0\"/>ume<span class=\"_ _20\"/>nti <span class=\"_ _22\"/>finanziar<span class=\"_ _0\"/>i <span class=\"_ _22\"/>emessi<span class=\"_ _20\"/> <span class=\"_ _2d\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>gruppo <span class=\"_ _22\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _25\"/>cam<span class=\"_ _20\"/>b<span class=\"_ _0\"/>io <span class=\"_ _22\"/>del <span class=\"_ _25\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _264\"> </span>dell\u2019im<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>esa acqui<span class=\"_ _20\"/>sita,<span class=\"_ _0\"/> pi\u00f9 i co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> at<span class=\"_ _0\"/>tribuibi<span class=\"_ _20\"/>li a<span class=\"_ _0\"/>ll\u2019<span class=\"_ _1\"/>aggreg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> B<span class=\"_ _20\"/>us<span class=\"_ _0\"/>iness <span class=\"_ _20\"/>Com<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ination<span class=\"_ _20\"/> effe<span class=\"_ _1\"/>ttuat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> tra <span class=\"_ _20\"/>e<span class=\"_ _1\"/>nti<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>sotto <span class=\"_ _20\"/>comune<span class=\"_ _20\"/> con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo<span class=\"_ _20\"/> non<span class=\"_ _20\"/> rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ano<span class=\"_ _1\"/> <span class=\"_ _20\"/>nell\u2019ambito<span class=\"_ _20\"/> di<span class=\"_ _20\"/> appl<span class=\"_ _1\"/>icazion<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>IFR<span class=\"_ _0\"/>S 3<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-376": {
   "value": "Aggregazione d\u2019im<span class=\"_ _20\"/>prese<span class=\"ff4\"> </span>L\u2019acq<span class=\"_ _20\"/>uis<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>di <span class=\"_ _26\"> </span>imprese<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>controllate <span class=\"_ _26\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>contabiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>ta <span class=\"_ _93\"> </span>secondo<span class=\"_ _1\"/> <span class=\"_ _26\"> </span>il <span class=\"_ _26\"> </span>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo <span class=\"_ _26\"> </span>dell\u2019acquisizione<span class=\"_ _20\"/>. <span class=\"_ _27\"> </span>Il <span class=\"_ _26\"> </span>cost<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cquisizione<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>min<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>dalla <span class=\"_ _11\"/>somm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ori<span class=\"_ _1\"/>a <span class=\"_ _11\"/>de<span class=\"_ _20\"/>i <span class=\"_ _11\"/>va<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nti, <span class=\"_ _11\"/>alla <span class=\"_ _0\"/>data <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _0\"/>scam<span class=\"_ _1\"/>bio, <span class=\"_ _0\"/>delle <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>date<span class=\"_ _20\"/>,<span class=\"_ _264\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>sosten<span class=\"_ _1\"/>ut<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>o <span class=\"_ _25\"/>assunte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>degl<span class=\"_ _20\"/>i <span class=\"_ _25\"/>str<span class=\"_ _0\"/>ume<span class=\"_ _20\"/>nti <span class=\"_ _22\"/>finanziar<span class=\"_ _0\"/>i <span class=\"_ _22\"/>emessi<span class=\"_ _20\"/> <span class=\"_ _2d\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>gruppo <span class=\"_ _22\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _25\"/>cam<span class=\"_ _20\"/>b<span class=\"_ _0\"/>io <span class=\"_ _22\"/>del <span class=\"_ _25\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _264\"> </span>dell\u2019im<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>esa acqui<span class=\"_ _20\"/>sita,<span class=\"_ _0\"/> pi\u00f9 i co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> at<span class=\"_ _0\"/>tribuibi<span class=\"_ _20\"/>li a<span class=\"_ _0\"/>ll\u2019<span class=\"_ _1\"/>aggreg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> B<span class=\"_ _20\"/>us<span class=\"_ _0\"/>iness <span class=\"_ _20\"/>Com<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ination<span class=\"_ _20\"/> effe<span class=\"_ _1\"/>ttuat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> tra <span class=\"_ _20\"/>e<span class=\"_ _1\"/>nti<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>sotto <span class=\"_ _20\"/>comune<span class=\"_ _20\"/> con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo<span class=\"_ _20\"/> non<span class=\"_ _20\"/> rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ano<span class=\"_ _1\"/> <span class=\"_ _20\"/>nell\u2019ambito<span class=\"_ _20\"/> di<span class=\"_ _20\"/> appl<span class=\"_ _1\"/>icazion<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>IFR<span class=\"_ _0\"/>S 3<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-327": {
   "value": "Partecipazioni in <span class=\"_ _1\"/>societ\u00e0 collega<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e Sono<span class=\"_ _20\"/>  le  im<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>  nelle<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>quali  i<span class=\"_ _20\"/>l  Gruppo  e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cita  un\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  notevole<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/>  definita  dallo<span class=\"_ _20\"/>  I<span class=\"_ _0\"/>A<span class=\"_ _20\"/>S<span class=\"_ _0\"/>  2<span class=\"_ _264\"> </span>(\u201cParte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazioni<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e\u201d) <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a <span class=\"_ _2f\"> </span>non<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>il <span class=\"_ _2d\"> </span>controllo <span class=\"_ _2d\"> </span>o <span class=\"_ _2f\"> </span>i<span class=\"_ _1\"/>l <span class=\"_ _2d\"> </span>controllo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>congiun<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>sul<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>litiche<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>f<span class=\"_ _0\"/>inan<span class=\"_ _1\"/>ziari<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>ed<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ative<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>Le <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazion<span class=\"_ _20\"/>i <span class=\"_ _22\"/>in <span class=\"_ _21\"/>impr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e <span class=\"_ _11\"/>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>contabili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zate <span class=\"_ _11\"/>c<span class=\"_ _0\"/>on <span class=\"_ _21\"/>il <span class=\"_ _21\"/>metodo <span class=\"_ _21\"/>del <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>trimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto, <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span>partire<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>dall<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>data <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cui<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inizia <span class=\"_ _22\"/>l\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luen<span class=\"_ _20\"/>za <span class=\"_ _25\"> </span>notevo<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>fi<span class=\"_ _0\"/>no<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>mom<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>in <span class=\"_ _21\"/>cui <span class=\"_ _22\"/>tal<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inf<span class=\"_ _20\"/>lu<span class=\"_ _0\"/>enza <span class=\"_ _22\"/>no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>evole<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cessa <span class=\"_ _22\"/>d<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ist<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>Qualora <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _20\"/>eventuale<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>quota <span class=\"_ _25\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>ertinenz<span class=\"ff1\">a<span class=\"_ _0\"/> <span class=\"_ _25\"/>del <span class=\"_ _22\"/>Gruppo <span class=\"_ _25\"/>del<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>erdit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>della <span class=\"_ _25\"/>collegata <span class=\"_ _25\"/>ec<span class=\"_ _1\"/>ceda <span class=\"_ _22\"/>i<span class=\"_ _0\"/>l <span class=\"_ _25\"/>valor<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> parte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>in bi<span class=\"_ _20\"/>la<span class=\"_ _0\"/>ncio, si p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>oce<span class=\"_ _20\"/>de ad azze<span class=\"_ _20\"/>r<span class=\"_ _0\"/>are il<span class=\"_ _20\"/> <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> partecipazione<span class=\"_ _20\"/> e l<span class=\"_ _1\"/>a quota de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>ulte<span class=\"_ _1\"/>riori pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite non<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta,<span class=\"_ _0\"/> ad<span class=\"_ _1\"/> ecce<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione e nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>a in<span class=\"_ _20\"/> <span class=\"_ _0\"/>cui il<span class=\"_ _1\"/> Gruppo ab<span class=\"_ _11\"/><span class=\"ff7\">bia l\u2019<span class=\"_ _1\"/>obbligo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di risponde<span class=\"_ _20\"/>rne.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-377": {
   "value": "Partecipazioni in <span class=\"_ _1\"/>societ\u00e0 collega<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e Sono<span class=\"_ _20\"/>  le  im<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>  nelle<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>quali  i<span class=\"_ _20\"/>l  Gruppo  e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cita  un\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  notevole<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/>  definita  dallo<span class=\"_ _20\"/>  I<span class=\"_ _0\"/>A<span class=\"_ _20\"/>S<span class=\"_ _0\"/>  2<span class=\"_ _264\"> </span>(\u201cParte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazioni<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>in <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e\u201d) <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a <span class=\"_ _2f\"> </span>non<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>il <span class=\"_ _2d\"> </span>controllo <span class=\"_ _2d\"> </span>o <span class=\"_ _2f\"> </span>i<span class=\"_ _1\"/>l <span class=\"_ _2d\"> </span>controllo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>congiun<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>sul<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>litiche<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>f<span class=\"_ _0\"/>inan<span class=\"_ _1\"/>ziari<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>ed<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ative<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>Le <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazion<span class=\"_ _20\"/>i <span class=\"_ _22\"/>in <span class=\"_ _21\"/>impr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e <span class=\"_ _11\"/>c<span class=\"_ _0\"/>olleg<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>contabili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zate <span class=\"_ _11\"/>c<span class=\"_ _0\"/>on <span class=\"_ _21\"/>il <span class=\"_ _21\"/>metodo <span class=\"_ _21\"/>del <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>trimonio<span class=\"_ _20\"/> <span class=\"_ _22\"/>netto, <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span>partire<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>dall<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>data <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cui<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inizia <span class=\"_ _22\"/>l\u2019in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>luen<span class=\"_ _20\"/>za <span class=\"_ _25\"> </span>notevo<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>fi<span class=\"_ _0\"/>no<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>al <span class=\"_ _22\"> </span>mom<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>in <span class=\"_ _21\"/>cui <span class=\"_ _22\"/>tal<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>inf<span class=\"_ _20\"/>lu<span class=\"_ _0\"/>enza <span class=\"_ _22\"/>no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>evole<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>cessa <span class=\"_ _22\"/>d<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ist<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>Qualora <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _20\"/>eventuale<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>quota <span class=\"_ _25\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>ertinenz<span class=\"ff1\">a<span class=\"_ _0\"/> <span class=\"_ _25\"/>del <span class=\"_ _22\"/>Gruppo <span class=\"_ _25\"/>del<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>erdit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>della <span class=\"_ _25\"/>collegata <span class=\"_ _25\"/>ec<span class=\"_ _1\"/>ceda <span class=\"_ _22\"/>i<span class=\"_ _0\"/>l <span class=\"_ _25\"/>valor<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> parte<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>in bi<span class=\"_ _20\"/>la<span class=\"_ _0\"/>ncio, si p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>oce<span class=\"_ _20\"/>de ad azze<span class=\"_ _20\"/>r<span class=\"_ _0\"/>are il<span class=\"_ _20\"/> <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> partecipazione<span class=\"_ _20\"/> e l<span class=\"_ _1\"/>a quota de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>ulte<span class=\"_ _1\"/>riori pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite non<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta,<span class=\"_ _0\"/> ad<span class=\"_ _1\"/> ecce<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione e nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>a in<span class=\"_ _20\"/> <span class=\"_ _0\"/>cui il<span class=\"_ _1\"/> Gruppo ab<span class=\"_ _11\"/><span class=\"ff7\">bia l\u2019<span class=\"_ _1\"/>obbligo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di risponde<span class=\"_ _20\"/>rne.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-328": {
   "value": "Attivit\u00e0 imm<span class=\"_ _1\"/>ateriali Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>im<span class=\"_ _20\"/>m<span class=\"_ _1\"/>at<span class=\"_ _0\"/>eriali<span class=\"_ _1\"/> <span class=\"_ _0\"/>sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uite<span class=\"_ _1\"/> <span class=\"_ _0\"/>da <span class=\"_ _0\"/>elem<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>i non monetari, iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificabili<span class=\"_ _20\"/> <span class=\"_ _11\"/>e pr<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>i di <span class=\"_ _0\"/>consistenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>fisi<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>, <span class=\"_ _0\"/>ed<span class=\"_ _264\"> </span>atte <span class=\"_ _11\"/>a <span class=\"_ _21\"/>ge<span class=\"_ _20\"/>nerar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>b<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ici <span class=\"_ _11\"/>economici <span class=\"_ _11\"/>futuri. <span class=\"_ _11\"/>Tali <span class=\"_ _11\"/>elemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>sono <span class=\"_ _11\"/>rilevati <span class=\"_ _11\"/>al <span class=\"_ _11\"/>costo <span class=\"_ _11\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _20\"/>st<span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _20\"/>/<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>produzione<span class=\"_ _264\"> </span>com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ensivo <span class=\"_ _2f\"> </span>delle <span class=\"_ _2f\"> </span>spese<span class=\"_ _20\"/>  direttame<span class=\"_ _1\"/>nte<span class=\"_ _20\"/>  attr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>  per <span class=\"_ _2f\"> </span>predi<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>orre <span class=\"_ _2f\"> </span>l\u2019attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0  al <span class=\"_ _2f\"> </span>suo <span class=\"_ _2f\"> </span>utili<span class=\"_ _20\"/>zzo,  al <span class=\"_ _2f\"> </span>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>degli<span class=\"_ _264\"> </span>ammo<span class=\"_ _20\"/>rta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>ti <span class=\"_ _25\"> </span>cumulati, <span class=\"_ _25\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>eve<span class=\"_ _20\"/>ntuali <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite <span class=\"_ _22\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>va<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e. <span class=\"_ _25\"> </span>L\u2019amm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nto <span class=\"_ _22\"> </span>ha <span class=\"_ _25\"> </span>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>io <span class=\"_ _22\"> </span>quando <span class=\"_ _22\"> </span>l\u2019attivit\u00e0 <span class=\"_ _25\"> </span>\u00e8<span class=\"_ _264\"> </span>disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _0\"/>al<span class=\"ff7\">l\u2019uso <span class=\"_ _0\"/>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>ripar<span class=\"_ _0\"/>tito<span class=\"_ _20\"/> <span class=\"_ _0\"/>sistem<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sulla vita <span class=\"_ _0\"/>utile<span class=\"_ _20\"/>.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>March<span class=\"_ _1\"/>i e breve<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i<span class=\"_ _0\"/> I m<span class=\"_ _33\"/>a<span class=\"_ _0\"/>rchi e<span class=\"_ _20\"/> i <span class=\"_ _1\"/>breve<span class=\"_ _1\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _20\"/>sono rilev<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i i<span class=\"_ _1\"/>nizi<span class=\"_ _1\"/>almente <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di acq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>isto<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> sono ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzati <span class=\"_ _20\"/>a<span class=\"_ _0\"/> q<span class=\"_ _20\"/>uot<span class=\"_ _0\"/>e<span class=\"_ _20\"/> co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>anti in<span class=\"_ _20\"/> base<span class=\"_ _264\"> </span>alla lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>vita utile<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>licenze <span class=\"_ _25\"/>acquistate <span class=\"_ _25\"/>e<span class=\"_ _1\"/> <span class=\"_ _2d\"/>relative<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/> <span class=\"_ _2d\"/>sof<span class=\"_ _20\"/>t<span class=\"_ _0\"/>w<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _2d\"> </span>vengono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>apitaliz<span class=\"_ _20\"/>zat<span class=\"_ _0\"/>e <span class=\"_ _25\"/>sulla <span class=\"_ _25\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _1\"/> <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>i <span class=\"_ _25\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sost<span class=\"_ _0\"/>en<span class=\"_ _20\"/>uti <span class=\"_ _2d\"/>per <span class=\"_ _2d\"/>il<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>loro<span class=\"_ _264\"> </span>acqui<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> portarle<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> uso. L\u2019ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>amen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o \u00e8 calcolato<span class=\"_ _20\"/> <span class=\"_ _0\"/>col me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo line<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re sulla lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>vi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> utile<span class=\"_ _20\"/>.<span class=\"_ _21\"/><span class=\"ff1\"> </span>I <span class=\"_ _21\"/>co<span class=\"_ _1\"/>sti <span class=\"_ _21\"/>associati <span class=\"_ _21\"/>con<span class=\"_ _20\"/> <span class=\"_ _22\"/>lo <span class=\"_ _21\"/>sviluppo<span class=\"_ _20\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>la <span class=\"_ _22\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nuten<span class=\"_ _1\"/>zione <span class=\"_ _11\"/>de<span class=\"_ _0\"/>i <span class=\"_ _21\"/>prog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ammi<span class=\"_ _20\"/> <span class=\"_ _22\"/>s<span class=\"_ _0\"/>of<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ware <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ontabilizzati <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _22\"/>cost<span class=\"_ _264\"> </span>quando<span class=\"_ _20\"/> <span class=\"_ _0\"/>sostenuti<span class=\"_ _20\"/>.<span class=\"_ _0\"/> A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tivit\u00e0 imm<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _0\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erna<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff7\">\u2013</span> co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ice<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca e sviluppo<span class=\"_ _264\"> </span>I co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ice<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>putati a<span class=\"_ _0\"/>l con<span class=\"_ _20\"/>to <span class=\"_ _0\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>periodo in<span class=\"_ _20\"/> <span class=\"_ _0\"/>cui sono sostenuti<span class=\"_ _20\"/>.<span class=\"_ _11\"/> Le<span class=\"_ _20\"/> <span class=\"_ _11\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>imm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>namen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ate <span class=\"_ _0\"/>deriva<span class=\"_ _0\"/>nti <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>llo<span class=\"_ _20\"/> <span class=\"_ _11\"/>s<span class=\"_ _0\"/>vil<span class=\"_ _20\"/>upp<span class=\"_ _0\"/>o <span class=\"_ _0\"/>dei <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>odotti<span class=\"_ _20\"/> <span class=\"_ _21\"/>della <span class=\"_ _11\"/>Soc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>sono<span class=\"_ _1\"/> <span class=\"_ _11\"/>i<span class=\"_ _1\"/>scritt<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>nell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _20\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _1\"/>oniale<span class=\"_ _20\"/>,<span class=\"_ _0\"/> solo se<span class=\"_ _20\"/> <span class=\"_ _0\"/>tutte le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti condizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono rispettate<span class=\"_ _20\"/>:<span class=\"_ _11\"/><span class=\"ff1\"> </span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">l\u2019<span class=\"_ _1\"/>attivit\u00e0 \u00e8 iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificabile<span class=\"_ _20\"/>;<span class=\"_ _11\"/><span class=\"ff1\"> </span></span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>probabile che<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019attivit\u00e0 creata ge<span class=\"_ _20\"/>ner<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>\u00e0 <span class=\"_ _0\"/>be<span class=\"_ _20\"/>nef<span class=\"_ _0\"/>ici<span class=\"_ _1\"/> econom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ci<span class=\"_ _20\"/> <span class=\"_ _0\"/>futuri; <span class=\"_ _0\"/><span class=\"ff1\"> </span></span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">i co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di svilu<span class=\"ff7\">ppo<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/>l\u2019at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> possono<span class=\"_ _1\"/> esse<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>misurati attendi<span class=\"_ _20\"/>bilmente.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span></span></span>Tali<span class=\"_ _1\"/> <span class=\"_ _11\"/>attiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>even<span class=\"_ _1\"/>tualmente <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tizzate<span class=\"_ _1\"/> <span class=\"_ _11\"/>su <span class=\"_ _0\"/>base <span class=\"_ _0\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _11\"/>lungo<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive <span class=\"_ _0\"/>vite <span class=\"_ _0\"/>utili. <span class=\"_ _0\"/>La<span class=\"_ _0\"/> <span class=\"_ _11\"/>v<span class=\"_ _1\"/>ita<span class=\"_ _264\"> </span>utile<span class=\"_ _20\"/> st<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>del<span class=\"_ _20\"/>le principali attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali, distin<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>tra<span class=\"_ _0\"/> gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _0\"/>intern<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>ent<span class=\"_ _0\"/>e o acqui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ite \u00e8 la seg<span class=\"_ _1\"/>uente: Categor<span class=\"_ _0\"/>ia<span class=\"_ _264\"> </span>Vita utile<span class=\"_ _264\"> </span>Costi di im<span class=\"_ _0\"/>pianto<span class=\"_ _264\"> </span>5 anni<span class=\"_ _264\"> </span>Marchi<span class=\"_ _264\"> </span>10 anni<span class=\"_ _264\"> </span>Software<span class=\"_ _264\"> </span>5 anni<span class=\"_ _264\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>le <span class=\"_ _25\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2d\"/>inte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>namen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ate <span class=\"_ _25\"/>non <span class=\"_ _25\"/>p<span class=\"_ _0\"/>ossono<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>isc<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in <span class=\"_ _25\"/>bi<span class=\"_ _0\"/>lan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io, <span class=\"_ _25\"/>i <span class=\"_ _2d\"/>costi <span class=\"_ _25\"/>di <span class=\"_ _25\"/>sviluppo <span class=\"_ _25\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>ti al con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o econom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>co dell<span class=\"_ _1\"/>\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _1\"/> <span class=\"_ _0\"/>nel q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ono so<span class=\"_ _20\"/>st<span class=\"_ _0\"/>enuti<span class=\"_ _1\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span>Avviam<span class=\"_ _1\"/>en<span class=\"_ _1\"/>to<span class=\"_ _0\"/> L\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nte <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019acquisizione<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>un<span class=\"_ _1\"/>a <span class=\"_ _21\"/>co<span class=\"_ _20\"/>ntrollata <span class=\"_ _11\"/>o <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>un\u2019en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _11\"/>a <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo<span class=\"_ _20\"/> <span class=\"_ _21\"/>congiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>ra<span class=\"_ _0\"/>p<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ese<span class=\"_ _20\"/>nta<span class=\"_ _0\"/> l\u2019eccede<span class=\"_ _20\"/>nza<span class=\"_ _0\"/> del costo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di acqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ispetto<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>centuale<span class=\"_ _20\"/> <span class=\"_ _0\"/>sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ante<span class=\"_ _20\"/> a<span class=\"_ _0\"/>l Gruppo del<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff3\">fair <span class=\"_ _0\"/>value<span class=\"ff1\"> delle<span class=\"_ _20\"/> at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>,<span class=\"_ _264\"> </span></span></span>passiv<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _21\"/>e <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _22\"/>pote<span class=\"_ _1\"/>nzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _21\"/><span class=\"ff7\">i<span class=\"_ _0\"/>den<span class=\"_ _20\"/>ti<span class=\"_ _0\"/>ficabili<span class=\"_ _20\"/> <span class=\"_ _22\"/>della <span class=\"_ _21\"/>co<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>rollata <span class=\"_ _11\"/>o <span class=\"_ _21\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _21\"/>a <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo <span class=\"_ _11\"/>congiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _21\"/>alla <span class=\"_ _21\"/>data <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span></span>acqui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _1\"/>. L\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o \u00e8<span class=\"_ _1\"/> rilevato<span class=\"_ _20\"/> come attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> e<span class=\"_ _20\"/> rivisto <span class=\"_ _1\"/>almeno ann<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e pe<span class=\"_ _1\"/>r ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ificare<span class=\"_ _1\"/> che non<span class=\"_ _20\"/> abbia<span class=\"_ _0\"/> subito<span class=\"_ _20\"/> <span class=\"_ _25\"/>perdite <span class=\"_ _21\"/>di <span class=\"_ _25\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>. <span class=\"_ _22\"/>L<span class=\"_ _0\"/>e <span class=\"_ _21\"/>perdite<span class=\"_ _1\"/> <span class=\"_ _25\"/>di <span class=\"_ _21\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _21\"/>iscr<span class=\"_ _0\"/>itte<span class=\"_ _20\"/> <span class=\"_ _22\"/>i<span class=\"_ _0\"/>mmediatamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>econom<span class=\"_ _1\"/>ico <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>non<span class=\"_ _1\"/> <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>succe<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e ripristin<span class=\"_ _1\"/>ate. In<span class=\"_ _20\"/> <span class=\"_ _22\"/>caso <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>cessione <span class=\"_ _11\"/>di <span class=\"_ _21\"/>un\u2019impr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata <span class=\"_ _22\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>un\u2019en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _21\"/>a <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo <span class=\"_ _11\"/>congiunto, <span class=\"_ _21\"/>l\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>non <span class=\"_ _11\"/>a<span class=\"_ _0\"/>nco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>ammo<span class=\"_ _20\"/>rti<span class=\"_ _0\"/>zzato<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>dell\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _2c\"> </span>a<span class=\"_ _0\"/>d<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>attr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>\u00e8 <span class=\"_ _2c\"> </span>incluso<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2b\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminaz<span class=\"ff1\">i<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>plusvalen<span class=\"_ _20\"/>za <span class=\"_ _93\"> </span>o<span class=\"_ _264\"> </span></span>min<span class=\"_ _20\"/>us<span class=\"_ _0\"/>valenza da alie<span class=\"_ _1\"/>nazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-378": {
   "value": "Attivit\u00e0 imm<span class=\"_ _1\"/>ateriali Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>im<span class=\"_ _20\"/>m<span class=\"_ _1\"/>at<span class=\"_ _0\"/>eriali<span class=\"_ _1\"/> <span class=\"_ _0\"/>sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uite<span class=\"_ _1\"/> <span class=\"_ _0\"/>da <span class=\"_ _0\"/>elem<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>i non monetari, iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificabili<span class=\"_ _20\"/> <span class=\"_ _11\"/>e pr<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>i di <span class=\"_ _0\"/>consistenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>fisi<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>, <span class=\"_ _0\"/>ed<span class=\"_ _264\"> </span>atte <span class=\"_ _11\"/>a <span class=\"_ _21\"/>ge<span class=\"_ _20\"/>nerar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>b<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ici <span class=\"_ _11\"/>economici <span class=\"_ _11\"/>futuri. <span class=\"_ _11\"/>Tali <span class=\"_ _11\"/>elemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>sono <span class=\"_ _11\"/>rilevati <span class=\"_ _11\"/>al <span class=\"_ _11\"/>costo <span class=\"_ _11\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _20\"/>st<span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _20\"/>/<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>produzione<span class=\"_ _264\"> </span>com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ensivo <span class=\"_ _2f\"> </span>delle <span class=\"_ _2f\"> </span>spese<span class=\"_ _20\"/>  direttame<span class=\"_ _1\"/>nte<span class=\"_ _20\"/>  attr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>  per <span class=\"_ _2f\"> </span>predi<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>orre <span class=\"_ _2f\"> </span>l\u2019attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0  al <span class=\"_ _2f\"> </span>suo <span class=\"_ _2f\"> </span>utili<span class=\"_ _20\"/>zzo,  al <span class=\"_ _2f\"> </span>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>degli<span class=\"_ _264\"> </span>ammo<span class=\"_ _20\"/>rta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>ti <span class=\"_ _25\"> </span>cumulati, <span class=\"_ _25\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>delle <span class=\"_ _25\"> </span>eve<span class=\"_ _20\"/>ntuali <span class=\"_ _25\"> </span>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite <span class=\"_ _22\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>va<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e. <span class=\"_ _25\"> </span>L\u2019amm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nto <span class=\"_ _22\"> </span>ha <span class=\"_ _25\"> </span>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>io <span class=\"_ _22\"> </span>quando <span class=\"_ _22\"> </span>l\u2019attivit\u00e0 <span class=\"_ _25\"> </span>\u00e8<span class=\"_ _264\"> </span>disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _0\"/>al<span class=\"ff7\">l\u2019uso <span class=\"_ _0\"/>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>ripar<span class=\"_ _0\"/>tito<span class=\"_ _20\"/> <span class=\"_ _0\"/>sistem<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sulla vita <span class=\"_ _0\"/>utile<span class=\"_ _20\"/>.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>March<span class=\"_ _1\"/>i e breve<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i<span class=\"_ _0\"/> I m<span class=\"_ _33\"/>a<span class=\"_ _0\"/>rchi e<span class=\"_ _20\"/> i <span class=\"_ _1\"/>breve<span class=\"_ _1\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _20\"/>sono rilev<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i i<span class=\"_ _1\"/>nizi<span class=\"_ _1\"/>almente <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di acq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>isto<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> sono ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzati <span class=\"_ _20\"/>a<span class=\"_ _0\"/> q<span class=\"_ _20\"/>uot<span class=\"_ _0\"/>e<span class=\"_ _20\"/> co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>anti in<span class=\"_ _20\"/> base<span class=\"_ _264\"> </span>alla lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>vita utile<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>licenze <span class=\"_ _25\"/>acquistate <span class=\"_ _25\"/>e<span class=\"_ _1\"/> <span class=\"_ _2d\"/>relative<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/> <span class=\"_ _2d\"/>sof<span class=\"_ _20\"/>t<span class=\"_ _0\"/>w<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _2d\"> </span>vengono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>apitaliz<span class=\"_ _20\"/>zat<span class=\"_ _0\"/>e <span class=\"_ _25\"/>sulla <span class=\"_ _25\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _1\"/> <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>i <span class=\"_ _25\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sost<span class=\"_ _0\"/>en<span class=\"_ _20\"/>uti <span class=\"_ _2d\"/>per <span class=\"_ _2d\"/>il<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>loro<span class=\"_ _264\"> </span>acqui<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> portarle<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> uso. L\u2019ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>amen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o \u00e8 calcolato<span class=\"_ _20\"/> <span class=\"_ _0\"/>col me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo line<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re sulla lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>vi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> utile<span class=\"_ _20\"/>.<span class=\"_ _21\"/><span class=\"ff1\"> </span>I <span class=\"_ _21\"/>co<span class=\"_ _1\"/>sti <span class=\"_ _21\"/>associati <span class=\"_ _21\"/>con<span class=\"_ _20\"/> <span class=\"_ _22\"/>lo <span class=\"_ _21\"/>sviluppo<span class=\"_ _20\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>la <span class=\"_ _22\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nuten<span class=\"_ _1\"/>zione <span class=\"_ _11\"/>de<span class=\"_ _0\"/>i <span class=\"_ _21\"/>prog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ammi<span class=\"_ _20\"/> <span class=\"_ _22\"/>s<span class=\"_ _0\"/>of<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ware <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ontabilizzati <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _22\"/>cost<span class=\"_ _264\"> </span>quando<span class=\"_ _20\"/> <span class=\"_ _0\"/>sostenuti<span class=\"_ _20\"/>.<span class=\"_ _0\"/> A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tivit\u00e0 imm<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _0\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erna<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff7\">\u2013</span> co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ice<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca e sviluppo<span class=\"_ _264\"> </span>I co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ice<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>putati a<span class=\"_ _0\"/>l con<span class=\"_ _20\"/>to <span class=\"_ _0\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>periodo in<span class=\"_ _20\"/> <span class=\"_ _0\"/>cui sono sostenuti<span class=\"_ _20\"/>.<span class=\"_ _11\"/> Le<span class=\"_ _20\"/> <span class=\"_ _11\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>imm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>namen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ate <span class=\"_ _0\"/>deriva<span class=\"_ _0\"/>nti <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>llo<span class=\"_ _20\"/> <span class=\"_ _11\"/>s<span class=\"_ _0\"/>vil<span class=\"_ _20\"/>upp<span class=\"_ _0\"/>o <span class=\"_ _0\"/>dei <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>odotti<span class=\"_ _20\"/> <span class=\"_ _21\"/>della <span class=\"_ _11\"/>Soc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>sono<span class=\"_ _1\"/> <span class=\"_ _11\"/>i<span class=\"_ _1\"/>scritt<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>nell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _20\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _1\"/>oniale<span class=\"_ _20\"/>,<span class=\"_ _0\"/> solo se<span class=\"_ _20\"/> <span class=\"_ _0\"/>tutte le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti condizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono rispettate<span class=\"_ _20\"/>:<span class=\"_ _11\"/><span class=\"ff1\"> </span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">l\u2019<span class=\"_ _1\"/>attivit\u00e0 \u00e8 iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificabile<span class=\"_ _20\"/>;<span class=\"_ _11\"/><span class=\"ff1\"> </span></span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>probabile che<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019attivit\u00e0 creata ge<span class=\"_ _20\"/>ner<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>\u00e0 <span class=\"_ _0\"/>be<span class=\"_ _20\"/>nef<span class=\"_ _0\"/>ici<span class=\"_ _1\"/> econom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ci<span class=\"_ _20\"/> <span class=\"_ _0\"/>futuri; <span class=\"_ _0\"/><span class=\"ff1\"> </span></span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">i co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i di svilu<span class=\"ff7\">ppo<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/>l\u2019at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> possono<span class=\"_ _1\"/> esse<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>misurati attendi<span class=\"_ _20\"/>bilmente.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span></span></span>Tali<span class=\"_ _1\"/> <span class=\"_ _11\"/>attiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>even<span class=\"_ _1\"/>tualmente <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tizzate<span class=\"_ _1\"/> <span class=\"_ _11\"/>su <span class=\"_ _0\"/>base <span class=\"_ _0\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _11\"/>lungo<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive <span class=\"_ _0\"/>vite <span class=\"_ _0\"/>utili. <span class=\"_ _0\"/>La<span class=\"_ _0\"/> <span class=\"_ _11\"/>v<span class=\"_ _1\"/>ita<span class=\"_ _264\"> </span>utile<span class=\"_ _20\"/> st<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>del<span class=\"_ _20\"/>le principali attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali, distin<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>tra<span class=\"_ _0\"/> gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _0\"/>intern<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>ent<span class=\"_ _0\"/>e o acqui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ite \u00e8 la seg<span class=\"_ _1\"/>uente: Categor<span class=\"_ _0\"/>ia<span class=\"_ _264\"> </span>Vita utile<span class=\"_ _264\"> </span>Costi di im<span class=\"_ _0\"/>pianto<span class=\"_ _264\"> </span>5 anni<span class=\"_ _264\"> </span>Marchi<span class=\"_ _264\"> </span>10 anni<span class=\"_ _264\"> </span>Software<span class=\"_ _264\"> </span>5 anni<span class=\"_ _264\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>le <span class=\"_ _25\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2d\"/>inte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>namen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ate <span class=\"_ _25\"/>non <span class=\"_ _25\"/>p<span class=\"_ _0\"/>ossono<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>isc<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in <span class=\"_ _25\"/>bi<span class=\"_ _0\"/>lan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io, <span class=\"_ _25\"/>i <span class=\"_ _2d\"/>costi <span class=\"_ _25\"/>di <span class=\"_ _25\"/>sviluppo <span class=\"_ _25\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>ti al con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o econom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>co dell<span class=\"_ _1\"/>\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _1\"/> <span class=\"_ _0\"/>nel q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ono so<span class=\"_ _20\"/>st<span class=\"_ _0\"/>enuti<span class=\"_ _1\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-329": {
   "value": "Attivit\u00e0 materiali<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _22\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>teriali<span class=\"_ _1\"/> <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>iscritte <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>costo<span class=\"_ _20\"/> <span class=\"_ _22\"/>storico, <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>ne<span class=\"_ _33\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>degli <span class=\"_ _21\"/>ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>ti <span class=\"_ _21\"/>accumulati <span class=\"_ _11\"/>e <span class=\"_ _21\"/>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li<span class=\"_ _264\"> </span>sval<span class=\"_ _1\"/>utazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> perdite<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> valore. Inoltre<span class=\"_ _20\"/> <span class=\"_ _0\"/>il costo<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>lude<span class=\"_ _20\"/> <span class=\"_ _0\"/>ogni<span class=\"_ _20\"/> <span class=\"_ _11\"/>one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e direttamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ostenuto<span class=\"_ _20\"/> p<span class=\"_ _0\"/>er predi<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>orre l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _11\"/>utilizzo. <span class=\"_ _11\"/>Gli <span class=\"_ _21\"/>eventuali<span class=\"_ _20\"/> <span class=\"_ _21\"/>i<span class=\"_ _0\"/>nte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _11\"/>passivi <span class=\"_ _11\"/>relativi <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>costruzione<span class=\"_ _1\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>immo<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>liz<span class=\"_ _1\"/>zazioni <span class=\"_ _11\"/>materiali<span class=\"_ _264\"> </span>sono spe<span class=\"_ _20\"/>sa<span class=\"_ _0\"/>ti a con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o. Gli one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i so<span class=\"_ _20\"/>st<span class=\"_ _0\"/>enuti<span class=\"_ _1\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> le<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>anutenzioni e le<span class=\"_ _20\"/> <span class=\"_ _0\"/>riparazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>di n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tura <span class=\"_ _0\"/>ord<span class=\"_ _20\"/>inaria sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>dire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>imputati al con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o nell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>esercizio<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"ff1\">n cui sono sostenuti<span class=\"_ _20\"/>.<span class=\"_ _0\"/>  <span class=\"_ _0\"/> </span>La  capitali<span class=\"_ _1\"/>zzazione<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>dei  costi  ine<span class=\"_ _1\"/>r<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  l\u2019am<span class=\"_ _1\"/>pliamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o,<span class=\"_ _0\"/>  ammode<span class=\"_ _33\"/>r<span class=\"_ _11\"/>n<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  o  miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  deg<span class=\"_ _1\"/>li <span class=\"_ _29\"> </span>e<span class=\"_ _1\"/>lemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>strutturali<span class=\"_ _1\"/> <span class=\"_ _11\"/>di <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>priet\u00e0 <span class=\"_ _11\"/>o <span class=\"_ _11\"/>in <span class=\"_ _11\"/>uso <span class=\"_ _11\"/>da <span class=\"_ _21\"/>te<span class=\"_ _20\"/>r<span class=\"_ _0\"/>zi, <span class=\"_ _21\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _21\"/>ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ettuat<span class=\"_ _0\"/>a <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>clusiv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>nei <span class=\"_ _21\"/>limiti <span class=\"_ _11\"/>in <span class=\"_ _11\"/>cui <span class=\"_ _11\"/>gli <span class=\"_ _11\"/>stessi <span class=\"_ _11\"/>rispondano<span class=\"_ _20\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>requi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iti <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _11\"/><span class=\"ff7\">e<span class=\"_ _20\"/>re <span class=\"_ _25\"> </span>s<span class=\"_ _0\"/>eparatamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _25\"> </span>classific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _25\"> </span>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>attivit\u00e0 <span class=\"_ _2d\"> </span>o<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>part<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>un\u2019attivi<span class=\"_ _1\"/>t\u00e0.<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>Il<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _25\"> </span>di <span class=\"_ _2d\"> </span>i<span class=\"_ _1\"/>scrizione<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>\u00e8<span class=\"_ _264\"> </span></span>retti<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icato d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nto si<span class=\"_ _1\"/>st<span class=\"_ _0\"/>em<span class=\"_ _20\"/>ati<span class=\"_ _0\"/>co, calcol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>stim<span class=\"_ _33\"/>a<span class=\"_ _0\"/> della vi<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>utile<span class=\"_ _20\"/>.<span class=\"_ _21\"/><span class=\"ff1\"> </span>L\u2019amm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>viene<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminato<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>quo<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>costanti, <span class=\"_ _21\"/>sul <span class=\"_ _22\"> </span>costo<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>beni <span class=\"_ _25\"> </span><span class=\"ff1\">a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _22\"/>dei<span class=\"_ _1\"/> <span class=\"_ _22\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>lativi <span class=\"_ _22\"/>valori <span class=\"_ _21\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>si<span class=\"_ _0\"/>d<span class=\"_ _1\"/>ui,<span class=\"_ _0\"/> </span>quando<span class=\"_ _20\"/> <span class=\"_ _25\"/>ra<span class=\"_ _0\"/>g<span class=\"_ _1\"/>ionevolme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>st<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a<span class=\"_ _0\"/>bili, <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>funzione <span class=\"_ _22\"/>della <span class=\"_ _22\"/>loro <span class=\"_ _21\"/>st<span class=\"_ _0\"/>im<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _25\"/>v<span class=\"_ _20\"/>ita <span class=\"_ _25\"/>utile<span class=\"_ _20\"/> <span class=\"_ _22\"/>a<span class=\"_ _0\"/>pplicando<span class=\"_ _20\"/> <span class=\"_ _2d\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>seguenti <span class=\"_ _22\"/>aliq<span class=\"_ _1\"/>uot<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>centuali:<span class=\"_ _264\"> </span>Catego<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia<span class=\"_ _264\"> </span>Aliq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ota<span class=\"_ _264\"> </span>Fabbricati ind<span class=\"_ _20\"/>ustr<span class=\"_ _0\"/>ial<span class=\"_ _1\"/>i<span class=\"_ _264\"> </span>3% - 4%<span class=\"_ _264\"> </span>Im<span class=\"_ _1\"/>pianti e m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cchinari<span class=\"_ _264\"> </span>10% - 15%<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>trezzature ind<span class=\"_ _20\"/>ustr<span class=\"_ _0\"/>iali<span class=\"_ _264\"> </span>12,5% - 20% - 25%<span class=\"_ _264\"> </span>Macch<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ne<span class=\"_ _20\"/> <span class=\"_ _11\"/>ele<span class=\"_ _20\"/>ttroniche<span class=\"_ _264\"> </span>20%<span class=\"_ _264\"> </span>Mobili<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>d attr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>zzatur<span class=\"_ _0\"/>e<span class=\"_ _1\"/> ufficio<span class=\"_ _264\"> </span>10% - 12%<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>omezzi<span class=\"_ _264\"> </span>25%<span class=\"_ _264\"> </span>I te<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>i <span class=\"_ _0\"/>non<span class=\"_ _20\"/> <span class=\"_ _0\"/>vengono amm<span class=\"_ _20\"/>ortizzati.<span class=\"_ _0\"/> L\u2019amm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o comincia quand<span class=\"_ _20\"/>o <span class=\"_ _0\"/>le<span class=\"_ _1\"/> at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> sono<span class=\"_ _1\"/> pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> l\u2019uso<span class=\"_ _20\"/>.<span class=\"_ _11\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-379": {
   "value": "Avviam<span class=\"_ _1\"/>en<span class=\"_ _1\"/>to<span class=\"_ _0\"/> L\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nte <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019acquisizione<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>un<span class=\"_ _1\"/>a <span class=\"_ _21\"/>co<span class=\"_ _20\"/>ntrollata <span class=\"_ _11\"/>o <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>un\u2019en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _11\"/>a <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo<span class=\"_ _20\"/> <span class=\"_ _21\"/>congiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>ra<span class=\"_ _0\"/>p<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ese<span class=\"_ _20\"/>nta<span class=\"_ _0\"/> l\u2019eccede<span class=\"_ _20\"/>nza<span class=\"_ _0\"/> del costo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di acqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ispetto<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>centuale<span class=\"_ _20\"/> <span class=\"_ _0\"/>sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ante<span class=\"_ _20\"/> a<span class=\"_ _0\"/>l Gruppo del<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff3\">fair <span class=\"_ _0\"/>value<span class=\"ff1\"> delle<span class=\"_ _20\"/> at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>,<span class=\"_ _264\"> </span></span></span>passiv<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _21\"/>e <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _22\"/>pote<span class=\"_ _1\"/>nzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _21\"/><span class=\"ff7\">i<span class=\"_ _0\"/>den<span class=\"_ _20\"/>ti<span class=\"_ _0\"/>ficabili<span class=\"_ _20\"/> <span class=\"_ _22\"/>della <span class=\"_ _21\"/>co<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>rollata <span class=\"_ _11\"/>o <span class=\"_ _21\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _21\"/>a <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo <span class=\"_ _11\"/>congiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _21\"/>alla <span class=\"_ _21\"/>data <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span></span>acqui<span class=\"_ _20\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _1\"/>. L\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o \u00e8<span class=\"_ _1\"/> rilevato<span class=\"_ _20\"/> come attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> e<span class=\"_ _20\"/> rivisto <span class=\"_ _1\"/>almeno ann<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e pe<span class=\"_ _1\"/>r ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ificare<span class=\"_ _1\"/> che non<span class=\"_ _20\"/> abbia<span class=\"_ _0\"/> subito<span class=\"_ _20\"/> <span class=\"_ _25\"/>perdite <span class=\"_ _21\"/>di <span class=\"_ _25\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>. <span class=\"_ _22\"/>L<span class=\"_ _0\"/>e <span class=\"_ _21\"/>perdite<span class=\"_ _1\"/> <span class=\"_ _25\"/>di <span class=\"_ _21\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _21\"/>iscr<span class=\"_ _0\"/>itte<span class=\"_ _20\"/> <span class=\"_ _22\"/>i<span class=\"_ _0\"/>mmediatamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>econom<span class=\"_ _1\"/>ico <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>non<span class=\"_ _1\"/> <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>succe<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e ripristin<span class=\"_ _1\"/>ate. In<span class=\"_ _20\"/> <span class=\"_ _22\"/>caso <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>cessione <span class=\"_ _11\"/>di <span class=\"_ _21\"/>un\u2019impr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata <span class=\"_ _22\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>un\u2019en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _21\"/>a <span class=\"_ _21\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollo <span class=\"_ _11\"/>congiunto, <span class=\"_ _21\"/>l\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>non <span class=\"_ _11\"/>a<span class=\"_ _0\"/>nco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>ammo<span class=\"_ _20\"/>rti<span class=\"_ _0\"/>zzato<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>dell\u2019avvi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _2c\"> </span>a<span class=\"_ _0\"/>d<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>attr<span class=\"_ _0\"/>ibui<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>\u00e8 <span class=\"_ _2c\"> </span>incluso<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2b\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminaz<span class=\"ff1\">i<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>della <span class=\"_ _2b\"> </span>plusvalen<span class=\"_ _20\"/>za <span class=\"_ _93\"> </span>o<span class=\"_ _264\"> </span></span>min<span class=\"_ _20\"/>us<span class=\"_ _0\"/>valenza da alie<span class=\"_ _1\"/>nazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-330": {
   "value": "Perdite di valore (\u201cIm<span class=\"_ _20\"/>pairment\u201d)<span class=\"ff4\"> </span>Ad<span class=\"_ _20\"/> <span class=\"_ _0\"/>ogni<span class=\"_ _20\"/> <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> d<span class=\"_ _20\"/>i bi<span class=\"_ _20\"/>lanc<span class=\"_ _0\"/>io<span class=\"_ _20\"/>, il Gruppo<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ive<span class=\"_ _20\"/>de il <span class=\"_ _20\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> contabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>delle<span class=\"_ _33\"/> pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>prie <span class=\"_ _1\"/>atti<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0, co<span class=\"_ _20\"/>s\u00ec come<span class=\"_ _1\"/> individuate<span class=\"_ _20\"/> dallo<span class=\"_ _264\"> </span>IA<span class=\"_ _20\"/>S<span class=\"_ _0\"/> 36, <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> determ<span class=\"_ _1\"/>inare<span class=\"_ _1\"/> s<span class=\"_ _0\"/>e<span class=\"_ _1\"/> vi siano indicazioni<span class=\"_ _1\"/> che <span class=\"_ _0\"/>queste attivit\u00e0 a<span class=\"_ _0\"/>b<span class=\"_ _1\"/>bian<span class=\"_ _20\"/>o sub\u00ecto riduzioni di<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Qualora<span class=\"_ _264\"> </span>que<span class=\"_ _20\"/>st<span class=\"_ _0\"/>e indic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni e<span class=\"_ _20\"/>sistano, viene <span class=\"_ _20\"/>sti<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o l<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>mmontare <span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>cuperabile<span class=\"_ _20\"/> di tali<span class=\"_ _1\"/> attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 per de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare<span class=\"_ _1\"/> l\u2019even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>orto dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> svalutazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Dove<span class=\"_ _1\"/> non \u00e8 po<span class=\"_ _1\"/>ssibile stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re il v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore rec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>di <span class=\"_ _11\"/><span class=\"ff7\">un<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 individ<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lmente<span class=\"_ _20\"/>,<span class=\"_ _11\"/> </span>la <span class=\"_ _22\"/>Socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/>ffettua <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>st<span class=\"_ _0\"/>im<span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>valore<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>r<span class=\"_ _0\"/>ec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dell\u2019uni<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>generatrice<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>di <span class=\"_ _22\"> </span>flussi <span class=\"_ _22\"/>finanziari <span class=\"_ _22\"/>a <span class=\"_ _22\"/>cui <span class=\"_ _21\"/>l\u2019attivi<span class=\"_ _1\"/>t\u00e0<span class=\"_ _0\"/> appartie<span class=\"_ _20\"/>ne.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> a vi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a utile<span class=\"_ _20\"/> indefinita, rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ibili<span class=\"_ _1\"/> escl<span class=\"_ _1\"/>usivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e ad eve<span class=\"_ _1\"/>ntuali avv<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i pagati <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>int<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>no del<span class=\"_ _20\"/> <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>par<span class=\"_ _0\"/>te<span class=\"_ _20\"/>cipazioni, <span class=\"_ _22\"/>vengono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ificate<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>annualmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _25\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>ogni <span class=\"_ _21\"/>qualvolta <span class=\"_ _25\"> </span>v<span class=\"_ _1\"/>i <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _21\"/>u<span class=\"_ _0\"/>n\u2019indicazione<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>di <span class=\"_ _22\"/>una <span class=\"_ _22\"/>possi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ile<span class=\"_ _264\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di<span class=\"_ _1\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>re al fine<span class=\"_ _20\"/> <span class=\"_ _0\"/>di dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>e se vi<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono rid<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ioni di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> L\u2019amm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ec<span class=\"_ _1\"/>uperabile<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8 <span class=\"_ _11\"/>il <span class=\"_ _11\"/>m<span class=\"_ _20\"/>aggior<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>fra <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff3\">fair <span class=\"_ _11\"/>value<span class=\"ff1\"> <span class=\"_ _0\"/></span></span>al <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>tto <span class=\"_ _11\"/>dei <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>sti <span class=\"_ _11\"/>di <span class=\"_ _0\"/>vendita <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _0\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>d\u2019uso. <span class=\"_ _0\"/>N<span class=\"_ _0\"/>ell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _1\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>re d\u2019uso, <span class=\"_ _0\"/>i flussi di <span class=\"_ _0\"/>cassa <span class=\"_ _0\"/>futuri stim<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>scontati a<span class=\"_ _0\"/>l<span class=\"_ _20\"/> <span class=\"_ _0\"/>loro<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore a<span class=\"_ _0\"/>ttuale<span class=\"_ _20\"/> <span class=\"_ _0\"/>utilizzando<span class=\"_ _264\"> </span>un ta<span class=\"_ _0\"/>sso al lord<span class=\"_ _20\"/>o <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _1\"/>post<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>che<span class=\"_ _33\"/> <span class=\"_ _11\"/>rifle<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>le<span class=\"_ _1\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazio<span class=\"_ _1\"/>ni correnti<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato del v<span class=\"_ _0\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _20\"/> <span class=\"_ _0\"/>del <span class=\"_ _0\"/>den<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ro <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dei <span class=\"_ _0\"/>rischi<span class=\"_ _264\"> </span>spe<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ifici dell\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>.<span class=\"ff1\"> </span>Se<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>mon<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>re <span class=\"_ _25\"> </span>recupe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abile<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>un\u2019att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>(o<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>un\u2019unit\u00e0 <span class=\"_ _2d\"> </span>ge<span class=\"_ _20\"/>neratr<span class=\"_ _0\"/>ice<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>fluss<span class=\"_ _0\"/>i <span class=\"_ _25\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari) <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>stimato<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iore rispe<span class=\"_ _20\"/>tto al re<span class=\"_ _1\"/>lativo v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>o<span class=\"_ _1\"/> \u00e8 ridotto<span class=\"_ _20\"/> <span class=\"_ _0\"/>al<span class=\"_ _1\"/> mino<span class=\"_ _1\"/>r <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abile.<span class=\"_ _0\"/> Una perdi<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>di<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>ril<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>n<span class=\"_ _1\"/>el<span class=\"_ _1\"/> conto econom<span class=\"_ _1\"/>ico<span class=\"_ _20\"/> <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>ediata<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>.<span class=\"_ _11\"/> Quando<span class=\"_ _20\"/> una sv<span class=\"_ _20\"/>alutazione <span class=\"_ _20\"/>non h<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pi<span class=\"_ _20\"/>\u00f9 ragione<span class=\"_ _20\"/> di e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _20\"/>mantenuta, il<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _20\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile <span class=\"_ _20\"/>dell\u2019at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>, ad<span class=\"_ _20\"/> ec<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ezione<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>vviamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o, <span class=\"_ _21\"/>\u00e8 <span class=\"_ _22\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _11\"/>em<span class=\"_ _20\"/>entato <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>n<span class=\"_ _1\"/>uovo <span class=\"_ _21\"/>valore <span class=\"_ _22\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivante<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dalla <span class=\"_ _21\"/>stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>del<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _21\"/>suo <span class=\"_ _22\"/>valore <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ecuperabile<span class=\"_ _20\"/>, <span class=\"_ _25\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>non<span class=\"_ _264\"> </span></span>oltre<span class=\"_ _20\"/> il<span class=\"_ _20\"/> valore<span class=\"_ _20\"/> ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to <span class=\"_ _20\"/>di <span class=\"_ _20\"/>car<span class=\"_ _0\"/>ico<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _1\"/> l<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _1\"/>avre<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e <span class=\"_ _20\"/>avuto <span class=\"_ _20\"/>se <span class=\"_ _33\"/>non <span class=\"_ _20\"/>f<span class=\"_ _0\"/>osse<span class=\"_ _20\"/> stata <span class=\"_ _20\"/>effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>ta l<span class=\"_ _20\"/>a <span class=\"_ _1\"/>sval<span class=\"_ _1\"/>utazione<span class=\"_ _20\"/> <span class=\"_ _20\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>perdita<span class=\"_ _264\"> </span>di <span class=\"_ _11\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _21\"/>Il <span class=\"_ _21\"/>ripristino <span class=\"_ _11\"/>del <span class=\"_ _22\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _21\"/>\u00e8 <span class=\"_ _11\"/>imputat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>conto <span class=\"_ _21\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o <span class=\"_ _21\"/>imme<span class=\"_ _1\"/>diata<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>meno<span class=\"_ _20\"/> <span class=\"_ _22\"/>che <span class=\"_ _21\"/>l\u2019attivit\u00e0 <span class=\"_ _25\"> </span><span class=\"ff1\">sia<span class=\"_ _0\"/> </span>val<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>ata a valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> r<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutato, nel<span class=\"_ _1\"/> cui caso il<span class=\"_ _1\"/> ripristino<span class=\"_ _20\"/> <span class=\"_ _0\"/>di valore<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> imputat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> alla r<span class=\"_ _0\"/>ise<span class=\"_ _33\"/>r<span class=\"_ _0\"/>va di rival<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azione<span class=\"_ _1\"/>.<span class=\"_ _11\"/> Qualo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a  il  G<span class=\"_ _1\"/>ruppo <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>bbia <span class=\"_ _2f\"> </span>rilev<span class=\"_ _1\"/>ato  un<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita  di<span class=\"_ _20\"/>  valore  i<span class=\"_ _20\"/>n  un<span class=\"_ _1\"/>  periodo  i<span class=\"_ _20\"/>nter<span class=\"_ _0\"/>me<span class=\"_ _20\"/>di<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  rispetto<span class=\"_ _20\"/>  a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  ch<span class=\"_ _20\"/>iusura<span class=\"_ _0\"/> dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/>, e la mede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ima non si<span class=\"_ _20\"/>a<span class=\"_ _0\"/> confer<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a in sede<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>redazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a <span class=\"_ _0\"/>de<span class=\"_ _20\"/>ll\u2019esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> non procede<span class=\"_ _20\"/> comunque<span class=\"_ _20\"/> <span class=\"_ _0\"/>al r<span class=\"_ _0\"/>ipri<span class=\"_ _1\"/>stino del<span class=\"_ _20\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e n\u00e9<span class=\"_ _20\"/> a<span class=\"_ _0\"/> stornare l<span class=\"_ _1\"/>a perdita, <span class=\"_ _0\"/>co<span class=\"_ _20\"/>s\u00ec come<span class=\"_ _20\"/> <span class=\"_ _0\"/>previsto dall\u2019I<span class=\"_ _20\"/>F<span class=\"_ _0\"/>RIC 10. <span class=\"_ _0\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-380": {
   "value": "Perdite di valore (\u201cIm<span class=\"_ _20\"/>pairment\u201d)<span class=\"ff4\"> </span>Ad<span class=\"_ _20\"/> <span class=\"_ _0\"/>ogni<span class=\"_ _20\"/> <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> d<span class=\"_ _20\"/>i bi<span class=\"_ _20\"/>lanc<span class=\"_ _0\"/>io<span class=\"_ _20\"/>, il Gruppo<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ive<span class=\"_ _20\"/>de il <span class=\"_ _20\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> contabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>delle<span class=\"_ _33\"/> pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>prie <span class=\"_ _1\"/>atti<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0, co<span class=\"_ _20\"/>s\u00ec come<span class=\"_ _1\"/> individuate<span class=\"_ _20\"/> dallo<span class=\"_ _264\"> </span>IA<span class=\"_ _20\"/>S<span class=\"_ _0\"/> 36, <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> determ<span class=\"_ _1\"/>inare<span class=\"_ _1\"/> s<span class=\"_ _0\"/>e<span class=\"_ _1\"/> vi siano indicazioni<span class=\"_ _1\"/> che <span class=\"_ _0\"/>queste attivit\u00e0 a<span class=\"_ _0\"/>b<span class=\"_ _1\"/>bian<span class=\"_ _20\"/>o sub\u00ecto riduzioni di<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Qualora<span class=\"_ _264\"> </span>que<span class=\"_ _20\"/>st<span class=\"_ _0\"/>e indic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni e<span class=\"_ _20\"/>sistano, viene <span class=\"_ _20\"/>sti<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o l<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>mmontare <span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>cuperabile<span class=\"_ _20\"/> di tali<span class=\"_ _1\"/> attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 per de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare<span class=\"_ _1\"/> l\u2019even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>orto dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> svalutazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> Dove<span class=\"_ _1\"/> non \u00e8 po<span class=\"_ _1\"/>ssibile stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re il v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore rec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>di <span class=\"_ _11\"/><span class=\"ff7\">un<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 individ<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lmente<span class=\"_ _20\"/>,<span class=\"_ _11\"/> </span>la <span class=\"_ _22\"/>Socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/>ffettua <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>st<span class=\"_ _0\"/>im<span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>del <span class=\"_ _22\"> </span>valore<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>r<span class=\"_ _0\"/>ec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dell\u2019uni<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>generatrice<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>di <span class=\"_ _22\"> </span>flussi <span class=\"_ _22\"/>finanziari <span class=\"_ _22\"/>a <span class=\"_ _22\"/>cui <span class=\"_ _21\"/>l\u2019attivi<span class=\"_ _1\"/>t\u00e0<span class=\"_ _0\"/> appartie<span class=\"_ _20\"/>ne.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> a vi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a utile<span class=\"_ _20\"/> indefinita, rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ibili<span class=\"_ _1\"/> escl<span class=\"_ _1\"/>usivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e ad eve<span class=\"_ _1\"/>ntuali avv<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i pagati <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>int<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>no del<span class=\"_ _20\"/> <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>par<span class=\"_ _0\"/>te<span class=\"_ _20\"/>cipazioni, <span class=\"_ _22\"/>vengono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ificate<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>annualmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _25\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>ogni <span class=\"_ _21\"/>qualvolta <span class=\"_ _25\"> </span>v<span class=\"_ _1\"/>i <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _21\"/>u<span class=\"_ _0\"/>n\u2019indicazione<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>di <span class=\"_ _22\"/>una <span class=\"_ _22\"/>possi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ile<span class=\"_ _264\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di<span class=\"_ _1\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>re al fine<span class=\"_ _20\"/> <span class=\"_ _0\"/>di dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>e se vi<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono rid<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ioni di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> L\u2019amm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ec<span class=\"_ _1\"/>uperabile<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8 <span class=\"_ _11\"/>il <span class=\"_ _11\"/>m<span class=\"_ _20\"/>aggior<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>fra <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff3\">fair <span class=\"_ _11\"/>value<span class=\"ff1\"> <span class=\"_ _0\"/></span></span>al <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>tto <span class=\"_ _11\"/>dei <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>sti <span class=\"_ _11\"/>di <span class=\"_ _0\"/>vendita <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _0\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>d\u2019uso. <span class=\"_ _0\"/>N<span class=\"_ _0\"/>ell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _1\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>re d\u2019uso, <span class=\"_ _0\"/>i flussi di <span class=\"_ _0\"/>cassa <span class=\"_ _0\"/>futuri stim<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i sono<span class=\"_ _20\"/> <span class=\"_ _11\"/>scontati a<span class=\"_ _0\"/>l<span class=\"_ _20\"/> <span class=\"_ _0\"/>loro<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore a<span class=\"_ _0\"/>ttuale<span class=\"_ _20\"/> <span class=\"_ _0\"/>utilizzando<span class=\"_ _264\"> </span>un ta<span class=\"_ _0\"/>sso al lord<span class=\"_ _20\"/>o <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _1\"/>post<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>che<span class=\"_ _33\"/> <span class=\"_ _11\"/>rifle<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>le<span class=\"_ _1\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazio<span class=\"_ _1\"/>ni correnti<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato del v<span class=\"_ _0\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _20\"/> <span class=\"_ _0\"/>del <span class=\"_ _0\"/>den<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ro <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dei <span class=\"_ _0\"/>rischi<span class=\"_ _264\"> </span>spe<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ifici dell\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>.<span class=\"ff1\"> </span>Se<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>l\u2019<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>mon<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>re <span class=\"_ _25\"> </span>recupe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abile<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>un\u2019att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>(o<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>un\u2019unit\u00e0 <span class=\"_ _2d\"> </span>ge<span class=\"_ _20\"/>neratr<span class=\"_ _0\"/>ice<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>fluss<span class=\"_ _0\"/>i <span class=\"_ _25\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari) <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _25\"> </span>stimato<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iore rispe<span class=\"_ _20\"/>tto al re<span class=\"_ _1\"/>lativo v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>o<span class=\"_ _1\"/> \u00e8 ridotto<span class=\"_ _20\"/> <span class=\"_ _0\"/>al<span class=\"_ _1\"/> mino<span class=\"_ _1\"/>r <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abile.<span class=\"_ _0\"/> Una perdi<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>di<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>ril<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>n<span class=\"_ _1\"/>el<span class=\"_ _1\"/> conto econom<span class=\"_ _1\"/>ico<span class=\"_ _20\"/> <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>ediata<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>.<span class=\"_ _11\"/> Quando<span class=\"_ _20\"/> una sv<span class=\"_ _20\"/>alutazione <span class=\"_ _20\"/>non h<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pi<span class=\"_ _20\"/>\u00f9 ragione<span class=\"_ _20\"/> di e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _20\"/>mantenuta, il<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _20\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bile <span class=\"_ _20\"/>dell\u2019at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>, ad<span class=\"_ _20\"/> ec<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ezione<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>vviamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o, <span class=\"_ _21\"/>\u00e8 <span class=\"_ _22\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _11\"/>em<span class=\"_ _20\"/>entato <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>n<span class=\"_ _1\"/>uovo <span class=\"_ _21\"/>valore <span class=\"_ _22\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivante<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>dalla <span class=\"_ _21\"/>stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>del<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _21\"/>suo <span class=\"_ _22\"/>valore <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ecuperabile<span class=\"_ _20\"/>, <span class=\"_ _25\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>non<span class=\"_ _264\"> </span></span>oltre<span class=\"_ _20\"/> il<span class=\"_ _20\"/> valore<span class=\"_ _20\"/> ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to <span class=\"_ _20\"/>di <span class=\"_ _20\"/>car<span class=\"_ _0\"/>ico<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _1\"/> l<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _1\"/>avre<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e <span class=\"_ _20\"/>avuto <span class=\"_ _20\"/>se <span class=\"_ _33\"/>non <span class=\"_ _20\"/>f<span class=\"_ _0\"/>osse<span class=\"_ _20\"/> stata <span class=\"_ _20\"/>effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>ta l<span class=\"_ _20\"/>a <span class=\"_ _1\"/>sval<span class=\"_ _1\"/>utazione<span class=\"_ _20\"/> <span class=\"_ _20\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>perdita<span class=\"_ _264\"> </span>di <span class=\"_ _11\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _21\"/>Il <span class=\"_ _21\"/>ripristino <span class=\"_ _11\"/>del <span class=\"_ _22\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _21\"/>\u00e8 <span class=\"_ _11\"/>imputat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>conto <span class=\"_ _21\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o <span class=\"_ _21\"/>imme<span class=\"_ _1\"/>diata<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>meno<span class=\"_ _20\"/> <span class=\"_ _22\"/>che <span class=\"_ _21\"/>l\u2019attivit\u00e0 <span class=\"_ _25\"> </span><span class=\"ff1\">sia<span class=\"_ _0\"/> </span>val<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>ata a valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> r<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutato, nel<span class=\"_ _1\"/> cui caso il<span class=\"_ _1\"/> ripristino<span class=\"_ _20\"/> <span class=\"_ _0\"/>di valore<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> imputat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> alla r<span class=\"_ _0\"/>ise<span class=\"_ _33\"/>r<span class=\"_ _0\"/>va di rival<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azione<span class=\"_ _1\"/>.<span class=\"_ _11\"/> Qualo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a  il  G<span class=\"_ _1\"/>ruppo <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>bbia <span class=\"_ _2f\"> </span>rilev<span class=\"_ _1\"/>ato  un<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita  di<span class=\"_ _20\"/>  valore  i<span class=\"_ _20\"/>n  un<span class=\"_ _1\"/>  periodo  i<span class=\"_ _20\"/>nter<span class=\"_ _0\"/>me<span class=\"_ _20\"/>di<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  rispetto<span class=\"_ _20\"/>  a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  ch<span class=\"_ _20\"/>iusura<span class=\"_ _0\"/> dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/>, e la mede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ima non si<span class=\"_ _20\"/>a<span class=\"_ _0\"/> confer<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a in sede<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>redazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a <span class=\"_ _0\"/>de<span class=\"_ _20\"/>ll\u2019esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> non procede<span class=\"_ _20\"/> comunque<span class=\"_ _20\"/> <span class=\"_ _0\"/>al r<span class=\"_ _0\"/>ipri<span class=\"_ _1\"/>stino del<span class=\"_ _20\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e n\u00e9<span class=\"_ _20\"/> a<span class=\"_ _0\"/> stornare l<span class=\"_ _1\"/>a perdita, <span class=\"_ _0\"/>co<span class=\"_ _20\"/>s\u00ec come<span class=\"_ _20\"/> <span class=\"_ _0\"/>previsto dall\u2019I<span class=\"_ _20\"/>F<span class=\"_ _0\"/>RIC 10. <span class=\"_ _0\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-331": {
   "value": "Attivit\u00e0 non corre<span class=\"_ _1\"/>nti detenute per<span class=\"_ _20\"/> l<span class=\"_ _0\"/>a<span class=\"_ _1\"/> vendita <span class=\"ls15\">e <span class=\"_ _0\"/></span>Discont<span class=\"_ _1\"/>inued Operation<span class=\"_ _20\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tivit\u00e0 e<span class=\"_ _20\"/> Pass<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ti destin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> alla vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a e <span class=\"ff3\">Discontinued <span class=\"_ _1\"/>Operati<span class=\"_ _1\"/>on<span class=\"ff1\"> so<span class=\"_ _1\"/>no <span class=\"_ _20\"/>classific<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> tal<span class=\"_ _264\"> </span></span></span>quando<span class=\"_ _20\"/> <span class=\"_ _22\"/>il<span class=\"_ _20\"/> <span class=\"_ _22\"/>loro <span class=\"_ _11\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abile <span class=\"_ _11\"/>sar<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>recupe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipalmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>trave<span class=\"_ _1\"/>rso <span class=\"_ _21\"/>la <span class=\"_ _21\"/>vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _21\"/>piuttosto<span class=\"_ _20\"/> <span class=\"_ _22\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>attrave<span class=\"_ _1\"/>rs<span class=\"_ _264\"> </span>l\u2019<span class=\"_ _1\"/>utilizzo<span class=\"_ _1\"/> e <span class=\"_ _20\"/>sono<span class=\"_ _1\"/> pertanto<span class=\"_ _20\"/> valutate<span class=\"_ _20\"/> al m<span class=\"_ _33\"/>i<span class=\"_ _0\"/>no<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _20\"/>tra i<span class=\"_ _1\"/>l <span class=\"_ _20\"/>loro<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>eceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _20\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> di<span class=\"_ _20\"/> carico<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> il<span class=\"_ _1\"/> v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore <span class=\"_ _1\"/>di <span class=\"_ _20\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato al<span class=\"_ _1\"/> ne<span class=\"_ _20\"/>tto<span class=\"_ _264\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>costi di vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>. Que<span class=\"_ _20\"/>sta<span class=\"_ _0\"/>  c<span class=\"_ _20\"/>ondizione  \u00e8<span class=\"_ _20\"/>  rispe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tata  so<span class=\"_ _20\"/>la<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/>  quando <span class=\"_ _2f\"> </span>la  vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>o<span class=\"_ _20\"/>  la <span class=\"_ _2f\"> </span>discon<span class=\"_ _0\"/>tinuit\u00e0  de<span class=\"_ _20\"/>l  g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>  di<span class=\"_ _20\"/>  attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0  in<span class=\"_ _264\"> </span>dismi<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _25\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _22\"/>alta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>obabile<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>le <span class=\"_ _21\"/>attivit\u00e0 <span class=\"_ _21\"/>e <span class=\"_ _21\"/>le <span class=\"_ _21\"/>passi<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>immedi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili <span class=\"_ _21\"/>pe<span class=\"_ _1\"/>r <span class=\"_ _22\"/>la <span class=\"_ _21\"/>vendita<span class=\"_ _264\"> </span>nelle<span class=\"_ _20\"/> <span class=\"_ _11\"/>loro <span class=\"_ _0\"/>condizioni <span class=\"_ _0\"/>at<span class=\"_ _0\"/>tuali <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>la <span class=\"_ _11\"/>Dire<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _21\"/>ha <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>eso<span class=\"_ _20\"/> <span class=\"_ _11\"/>un <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>egno<span class=\"_ _20\"/> <span class=\"_ _11\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>la <span class=\"_ _0\"/>vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a, <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>dovre<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e <span class=\"_ _0\"/>a<span class=\"_ _0\"/>vveni<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ro<span class=\"_ _264\"> </span>dodici me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i dall<span class=\"_ _1\"/>a <span class=\"_ _0\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> <span class=\"_ _0\"/>classificazione<span class=\"_ _20\"/> i<span class=\"_ _0\"/>n questa vo<span class=\"_ _20\"/>ce.<span class=\"_ _11\"/> Quando<span class=\"_ _20\"/> <span class=\"_ _20\"/>il <span class=\"_ _33\"/>Gruppo <span class=\"_ _20\"/>\u00e8 <span class=\"_ _33\"/>coinvol<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o <span class=\"_ _12a\"/>i<span class=\"_ _0\"/>n<span class=\"_ _20\"/> <span class=\"_ _20\"/>un <span class=\"_ _33\"/>p<span class=\"_ _0\"/>iano <span class=\"_ _33\"/>di <span class=\"_ _33\"/>dis<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>ssione <span class=\"_ _20\"/>che<span class=\"_ _20\"/> <span class=\"_ _20\"/>comp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rta<span class=\"_ _0\"/> <span class=\"_ _33\"/>la <span class=\"_ _33\"/>perdita <span class=\"_ _33\"/>di<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ontro<span class=\"_ _1\"/>llo <span class=\"_ _20\"/>di<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _20\"/>partec<span class=\"_ _1\"/>ipata,<span class=\"_ _264\"> </span>tutte <span class=\"_ _20\"/>le attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> e<span class=\"_ _20\"/> passiv<span class=\"_ _1\"/>it\u00e0 di<span class=\"_ _20\"/> ta<span class=\"_ _0\"/>le<span class=\"_ _33\"/> pa<span class=\"_ _0\"/>rtec<span class=\"_ _1\"/>ipata sono<span class=\"_ _20\"/> cl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssificate<span class=\"_ _20\"/> come de<span class=\"_ _20\"/>sti<span class=\"_ _0\"/>n<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> v<span class=\"_ _0\"/>end<span class=\"_ _20\"/>ita quando<span class=\"_ _20\"/> le <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ondizioni<span class=\"_ _264\"> </span>di <span class=\"_ _22\"/>cui <span class=\"_ _22\"/>s<span class=\"_ _0\"/>opra <span class=\"_ _2d\"/>so<span class=\"_ _20\"/>no <span class=\"_ _22\"/>avverate <span class=\"_ _22\"/>a<span class=\"_ _0\"/>nche<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>nel <span class=\"_ _22\"/>caso <span class=\"_ _25\"/>i<span class=\"_ _0\"/>n <span class=\"_ _22\"/>cui, <span class=\"_ _25\"/>dopo<span class=\"_ _20\"/> <span class=\"_ _2d\"/>la <span class=\"_ _22\"/>dis<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>il <span class=\"_ _22\"/>Gr<span class=\"_ _0\"/>uppo <span class=\"_ _22\"/>continui <span class=\"_ _22\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>detene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>na<span class=\"_ _0\"/> parteci<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>mino<span class=\"_ _20\"/>r<span class=\"_ _0\"/>anza nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> controllata. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-381": {
   "value": "Attivit\u00e0 non corre<span class=\"_ _1\"/>nti detenute per<span class=\"_ _20\"/> l<span class=\"_ _0\"/>a<span class=\"_ _1\"/> vendita <span class=\"ls15\">e <span class=\"_ _0\"/></span>Discont<span class=\"_ _1\"/>inued Operation<span class=\"_ _20\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>A<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tivit\u00e0 e<span class=\"_ _20\"/> Pass<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ti destin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> alla vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a e <span class=\"ff3\">Discontinued <span class=\"_ _1\"/>Operati<span class=\"_ _1\"/>on<span class=\"ff1\"> so<span class=\"_ _1\"/>no <span class=\"_ _20\"/>classific<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> tal<span class=\"_ _264\"> </span></span></span>quando<span class=\"_ _20\"/> <span class=\"_ _22\"/>il<span class=\"_ _20\"/> <span class=\"_ _22\"/>loro <span class=\"_ _11\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abile <span class=\"_ _11\"/>sar<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>recupe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipalmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>trave<span class=\"_ _1\"/>rso <span class=\"_ _21\"/>la <span class=\"_ _21\"/>vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _21\"/>piuttosto<span class=\"_ _20\"/> <span class=\"_ _22\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>attrave<span class=\"_ _1\"/>rs<span class=\"_ _264\"> </span>l\u2019<span class=\"_ _1\"/>utilizzo<span class=\"_ _1\"/> e <span class=\"_ _20\"/>sono<span class=\"_ _1\"/> pertanto<span class=\"_ _20\"/> valutate<span class=\"_ _20\"/> al m<span class=\"_ _33\"/>i<span class=\"_ _0\"/>no<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _20\"/>tra i<span class=\"_ _1\"/>l <span class=\"_ _20\"/>loro<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>eceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _20\"/>valor<span class=\"_ _0\"/>e<span class=\"_ _20\"/> di<span class=\"_ _20\"/> carico<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> il<span class=\"_ _1\"/> v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore <span class=\"_ _1\"/>di <span class=\"_ _20\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato al<span class=\"_ _1\"/> ne<span class=\"_ _20\"/>tto<span class=\"_ _264\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>costi di vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>. Que<span class=\"_ _20\"/>sta<span class=\"_ _0\"/>  c<span class=\"_ _20\"/>ondizione  \u00e8<span class=\"_ _20\"/>  rispe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tata  so<span class=\"_ _20\"/>la<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/>  quando <span class=\"_ _2f\"> </span>la  vendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>o<span class=\"_ _20\"/>  la <span class=\"_ _2f\"> </span>discon<span class=\"_ _0\"/>tinuit\u00e0  de<span class=\"_ _20\"/>l  g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/>  di<span class=\"_ _20\"/>  attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0  in<span class=\"_ _264\"> </span>dismi<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _25\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _22\"/>alta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>obabile<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>le <span class=\"_ _21\"/>attivit\u00e0 <span class=\"_ _21\"/>e <span class=\"_ _21\"/>le <span class=\"_ _21\"/>passi<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>immedi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili <span class=\"_ _21\"/>pe<span class=\"_ _1\"/>r <span class=\"_ _22\"/>la <span class=\"_ _21\"/>vendita<span class=\"_ _264\"> </span>nelle<span class=\"_ _20\"/> <span class=\"_ _11\"/>loro <span class=\"_ _0\"/>condizioni <span class=\"_ _0\"/>at<span class=\"_ _0\"/>tuali <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>la <span class=\"_ _11\"/>Dire<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _21\"/>ha <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>eso<span class=\"_ _20\"/> <span class=\"_ _11\"/>un <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>egno<span class=\"_ _20\"/> <span class=\"_ _11\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>la <span class=\"_ _0\"/>vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a, <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>dovre<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e <span class=\"_ _0\"/>a<span class=\"_ _0\"/>vveni<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ro<span class=\"_ _264\"> </span>dodici me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i dall<span class=\"_ _1\"/>a <span class=\"_ _0\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> <span class=\"_ _0\"/>classificazione<span class=\"_ _20\"/> i<span class=\"_ _0\"/>n questa vo<span class=\"_ _20\"/>ce.<span class=\"_ _11\"/> Quando<span class=\"_ _20\"/> <span class=\"_ _20\"/>il <span class=\"_ _33\"/>Gruppo <span class=\"_ _20\"/>\u00e8 <span class=\"_ _33\"/>coinvol<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o <span class=\"_ _12a\"/>i<span class=\"_ _0\"/>n<span class=\"_ _20\"/> <span class=\"_ _20\"/>un <span class=\"_ _33\"/>p<span class=\"_ _0\"/>iano <span class=\"_ _33\"/>di <span class=\"_ _33\"/>dis<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>ssione <span class=\"_ _20\"/>che<span class=\"_ _20\"/> <span class=\"_ _20\"/>comp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rta<span class=\"_ _0\"/> <span class=\"_ _33\"/>la <span class=\"_ _33\"/>perdita <span class=\"_ _33\"/>di<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ontro<span class=\"_ _1\"/>llo <span class=\"_ _20\"/>di<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _20\"/>partec<span class=\"_ _1\"/>ipata,<span class=\"_ _264\"> </span>tutte <span class=\"_ _20\"/>le attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> e<span class=\"_ _20\"/> passiv<span class=\"_ _1\"/>it\u00e0 di<span class=\"_ _20\"/> ta<span class=\"_ _0\"/>le<span class=\"_ _33\"/> pa<span class=\"_ _0\"/>rtec<span class=\"_ _1\"/>ipata sono<span class=\"_ _20\"/> cl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssificate<span class=\"_ _20\"/> come de<span class=\"_ _20\"/>sti<span class=\"_ _0\"/>n<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> v<span class=\"_ _0\"/>end<span class=\"_ _20\"/>ita quando<span class=\"_ _20\"/> le <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ondizioni<span class=\"_ _264\"> </span>di <span class=\"_ _22\"/>cui <span class=\"_ _22\"/>s<span class=\"_ _0\"/>opra <span class=\"_ _2d\"/>so<span class=\"_ _20\"/>no <span class=\"_ _22\"/>avverate <span class=\"_ _22\"/>a<span class=\"_ _0\"/>nche<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>nel <span class=\"_ _22\"/>caso <span class=\"_ _25\"/>i<span class=\"_ _0\"/>n <span class=\"_ _22\"/>cui, <span class=\"_ _25\"/>dopo<span class=\"_ _20\"/> <span class=\"_ _2d\"/>la <span class=\"_ _22\"/>dis<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>il <span class=\"_ _22\"/>Gr<span class=\"_ _0\"/>uppo <span class=\"_ _22\"/>continui <span class=\"_ _22\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>detene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>na<span class=\"_ _0\"/> parteci<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>mino<span class=\"_ _20\"/>r<span class=\"_ _0\"/>anza nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> controllata. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-332": {
   "value": "Leasing<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _21\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tti <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>loc<span class=\"_ _1\"/>azione<span class=\"_ _1\"/> <span class=\"_ _11\"/>s<span class=\"_ _0\"/>ono <span class=\"_ _11\"/>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te, <span class=\"_ _21\"/>in <span class=\"_ _11\"/><span class=\"ff7\">base <span class=\"_ _11\"/>all\u2019<span class=\"_ _1\"/>IFRS <span class=\"_ _21\"/>16,<span class=\"ff1\"> <span class=\"_ _11\"/>com<span class=\"_ _20\"/>e <span class=\"_ _11\"/>atti<span class=\"_ _0\"/>v<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>S<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ciet\u00e0 <span class=\"_ _11\"/>a<span class=\"_ _264\"> </span></span></span>loro<span class=\"_ _20\"/> <span class=\"_ _2d\"/><span class=\"ff3\">fair <span class=\"_ _25\"/>value</span> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>data <span class=\"_ _22\"/>di <span class=\"_ _22\"/>stipulazione<span class=\"_ _20\"/> <span class=\"_ _25\"/>del <span class=\"_ _22\"/>c<span class=\"_ _0\"/>ontratto, <span class=\"_ _22\"/>oppure, <span class=\"_ _22\"/>se <span class=\"_ _22\"/>inferiore<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"/>al <span class=\"_ _25\"/>val<span class=\"_ _20\"/>or<span class=\"_ _0\"/>e <span class=\"_ _22\"/>at<span class=\"_ _0\"/>tual<span class=\"_ _1\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>dei <span class=\"_ _25\"/>pagamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>minim<span class=\"_ _20\"/>i <span class=\"_ _2b\"> </span>dov<span class=\"_ _20\"/>uti <span class=\"_ _2c\"> </span>per <span class=\"_ _2c\"> </span>il <span class=\"_ _29\"> </span>leasing<span class=\"_ _1\"/>. <span class=\"_ _2c\"> </span>La <span class=\"_ _2c\"> </span>corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e  pa<span class=\"_ _0\"/>ssivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _2c\"> </span>verso<span class=\"_ _1\"/> <span class=\"_ _2c\"> </span>il <span class=\"_ _2c\"> </span>loc<span class=\"_ _1\"/>ator<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _1\"/> <span class=\"_ _29\"> </span>i<span class=\"_ _0\"/>ncl<span class=\"_ _20\"/>usa<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>nella <span class=\"_ _29\"> </span>Situ<span class=\"_ _11\"/>azion<span class=\"_ _264\"> </span>patrimo<span class=\"_ _20\"/>niale <span class=\"_ _22\"/>e <span class=\"_ _22\"/>fina<span class=\"_ _0\"/>nzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _22\"/>come<span class=\"_ _33\"/> <span class=\"_ _25\"/>passivit\u00e0 <span class=\"_ _22\"/>per <span class=\"_ _22\"/>loc<span class=\"_ _1\"/>azi<span class=\"_ _0\"/>oni<span class=\"_ _20\"/> <span class=\"_ _22\"/>fina<span class=\"_ _0\"/>nzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>I <span class=\"_ _22\"/>b<span class=\"_ _0\"/>eni<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _22\"/>ammo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>t<span class=\"_ _0\"/>iz<span class=\"_ _20\"/>zat<span class=\"_ _0\"/>i <span class=\"_ _21\"/>a<span class=\"_ _0\"/>pplicando<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _264\"> </span>crite<span class=\"_ _20\"/>r<span class=\"_ _0\"/>io e le<span class=\"_ _20\"/> a<span class=\"_ _0\"/>li<span class=\"_ _20\"/>quot<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>riten<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>e rapprese<span class=\"_ _20\"/>ntati<span class=\"_ _0\"/>ve<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _1\"/>a vita uti<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>e de<span class=\"_ _20\"/>scr<span class=\"_ _0\"/>itte in<span class=\"_ _20\"/> <span class=\"_ _0\"/>preceden<span class=\"_ _20\"/>za. <span class=\"_ _0\"/>I<span class=\"_ _1\"/> pagamen<span class=\"_ _20\"/>ti p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> i can<span class=\"_ _20\"/>oni<span class=\"_ _264\"> </span>di <span class=\"_ _11\"/>loc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _21\"/>sono <span class=\"_ _11\"/>suddivisi<span class=\"_ _20\"/> <span class=\"_ _21\"/>fra <span class=\"_ _11\"/>quo<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _11\"/>ca<span class=\"_ _0\"/>pitale<span class=\"_ _33\"/> <span class=\"_ _21\"/>e <span class=\"_ _11\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ota <span class=\"_ _11\"/>inte<span class=\"_ _1\"/>r<span class=\"_ _0\"/>essi<span class=\"_ _20\"/> <span class=\"_ _21\"/>in <span class=\"_ _11\"/>modo<span class=\"_ _20\"/> <span class=\"_ _21\"/>da <span class=\"_ _11\"/>raggi<span class=\"_ _20\"/>ungere <span class=\"_ _11\"/>un <span class=\"_ _11\"/>tasso <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eress<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ante <span class=\"_ _93\"> </span>sulla <span class=\"_ _26\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _93\"> </span>r<span class=\"_ _0\"/>esid<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>: <span class=\"_ _93\"> </span>gli <span class=\"_ _93\"> </span>oneri <span class=\"_ _26\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>i <span class=\"_ _93\"> </span>sono <span class=\"_ _93\"> </span>dir<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _26\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>ti <span class=\"_ _93\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _93\"> </span>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _26\"> </span>econom<span class=\"_ _1\"/>ic<span class=\"_ _264\"> </span>dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/>.<span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ie su ben<span class=\"_ _20\"/>i in <span class=\"ff3\">leasing <span class=\"_ _0\"/></span>in<span class=\"_ _20\"/>crementative<span class=\"_ _1\"/> del v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bene vengono<span class=\"_ _20\"/> capitalizzate<span class=\"_ _20\"/> <span class=\"_ _0\"/>a <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _0\"/>aumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o de<span class=\"_ _264\"> </span>bene<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _0\"/>n <span class=\"_ _0\"/><span class=\"ff3\">leasing <span class=\"_ _11\"/></span>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>vengono <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzate<span class=\"_ _20\"/> <span class=\"_ _21\"/>lungo<span class=\"_ _20\"/> <span class=\"_ _21\"/>la <span class=\"_ _11\"/>minore<span class=\"_ _20\"/> <span class=\"_ _11\"/>tr<span class=\"_ _0\"/>a <span class=\"_ _0\"/>la <span class=\"_ _11\"/>vi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _11\"/>utile<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>quella <span class=\"_ _0\"/>del <span class=\"_ _0\"/>b<span class=\"_ _0\"/>ene<span class=\"_ _20\"/> <span class=\"_ _21\"/>i<span class=\"_ _264\"> </span>leasing<span class=\"ff1\">.<span class=\"_ _264\"> </span></span>Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>pri<span class=\"_ _0\"/>n<span class=\"_ _1\"/>cipio<span class=\"_ _1\"/> <span class=\"_ _0\"/>IFRS <span class=\"_ _11\"/>16 <span class=\"_ _0\"/>n<span class=\"_ _1\"/>on<span class=\"_ _1\"/> <span class=\"_ _0\"/>disting<span class=\"_ _1\"/>ue <span class=\"_ _0\"/>quindi pi\u00f9 <span class=\"_ _11\"/>i<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/>a<span class=\"_ _0\"/>sing <span class=\"_ _0\"/>in <span class=\"_ _0\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erativi <span class=\"_ _0\"/>e f<span class=\"_ _0\"/>inan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ia<span class=\"_ _0\"/>r<span class=\"_ _0\"/>i come <span class=\"_ _0\"/>da <span class=\"_ _0\"/>preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>principi<span class=\"_ _264\"> </span>IA<span class=\"_ _20\"/>S<span class=\"_ _0\"/> 17 ma eq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ipara <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _0\"/>le<span class=\"_ _1\"/>asing ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ivo<span class=\"_ _20\"/> a<span class=\"_ _0\"/>l le<span class=\"_ _20\"/>a<span class=\"_ _0\"/>sing f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-333": {
   "value": "Crediti com<span class=\"_ _20\"/>merciali<span class=\"_ _264\"> </span>I <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dit<span class=\"_ _0\"/>i <span class=\"_ _0\"/>comme<span class=\"_ _20\"/>rc<span class=\"_ _0\"/>iali <span class=\"_ _0\"/>e <span class=\"_ _0\"/>gli <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltri <span class=\"_ _0\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>onosci<span class=\"_ _1\"/>ut<span class=\"_ _0\"/>i <span class=\"_ _0\"/>inizi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lmente<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>fair <span class=\"_ _11\"/>val<span class=\"_ _1\"/>ue <span class=\"_ _21\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>successiv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>valutati<span class=\"_ _264\"> </span>in <span class=\"_ _33\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>me<span class=\"_ _20\"/>todo <span class=\"_ _33\"/>del <span class=\"_ _20\"/>costo <span class=\"_ _20\"/>ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzato<span class=\"_ _1\"/>, <span class=\"_ _1\"/>al <span class=\"_ _20\"/>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _20\"/>del<span class=\"_ _1\"/> <span class=\"_ _20\"/>fondo <span class=\"_ _20\"/>svalutazione<span class=\"_ _20\"/>. I<span class=\"_ _1\"/> <span class=\"_ _20\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>breve<span class=\"_ _33\"/> non<span class=\"_ _20\"/> sono<span class=\"_ _20\"/> attu<span class=\"_ _1\"/>alizzati<span class=\"_ _264\"> </span>poich\u00e9<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>l\u2019<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ffetto <span class=\"_ _25\"> </span>dell\u2019attualiz<span class=\"_ _20\"/>zazione <span class=\"_ _25\"> </span>dei <span class=\"_ _22\"> </span>flussi <span class=\"_ _25\"> </span>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>r<span class=\"_ _0\"/>i <span class=\"_ _22\"> </span>\u00e8 <span class=\"_ _22\"> </span>irr<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>ant<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>A<span class=\"_ _20\"/>ppr<span class=\"_ _0\"/>opriate<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>svalutazioni <span class=\"_ _22\"> </span>per <span class=\"_ _25\"> </span>stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re<span class=\"_ _264\"> </span>l<span class=\"ff7\">\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>ontar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>non <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabile<span class=\"_ _20\"/> <span class=\"_ _22\"/>sono <span class=\"_ _11\"/>iscritte <span class=\"_ _11\"/>a <span class=\"_ _22\"/>con<span class=\"_ _20\"/>to <span class=\"_ _22\"> </span>econom<span class=\"_ _1\"/>ico<span class=\"_ _20\"/> <span class=\"_ _22\"/>quando<span class=\"_ _1\"/> <span class=\"_ _21\"/>vi <span class=\"_ _22\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>evide<span class=\"_ _1\"/>nza <span class=\"_ _21\"/>ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>iva <span class=\"_ _21\"/>che <span class=\"_ _11\"/>i <span class=\"_ _21\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span></span>hanno<span class=\"_ _20\"/> <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _20\"/>valore<span class=\"_ _20\"/>. <span class=\"_ _20\"/>L\u2019analisi <span class=\"_ _12a\"/>pr<span class=\"_ _0\"/>evede <span class=\"_ _12a\"/>la <span class=\"_ _20\"/>str<span class=\"_ _0\"/>atif<span class=\"_ _1\"/>ic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> de<span class=\"_ _20\"/>i <span class=\"_ _33\"/>cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>c<span class=\"_ _0\"/>omm<span class=\"_ _20\"/>er<span class=\"_ _0\"/>ciali <span class=\"_ _33\"/>in <span class=\"_ _33\"/>categorie<span class=\"_ _20\"/> <span class=\"_ _20\"/>su<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>base <span class=\"_ _33\"/>dei <span class=\"_ _12a\"/>gi<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rni<span class=\"_ _264\"> </span>di scaduto, definendo <span class=\"_ _0\"/>lo<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>anziamen<span class=\"ff7\">to ba<span class=\"_ _0\"/>sand<span class=\"_ _20\"/>os<span class=\"_ _0\"/>i sull\u2019espe<span class=\"_ _1\"/>rienza <span class=\"_ _0\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rica <span class=\"_ _0\"/>de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>perdite<span class=\"_ _20\"/> <span class=\"_ _11\"/>su <span class=\"_ _0\"/>cred<span class=\"_ _20\"/>it<span class=\"_ _0\"/>i, <span class=\"_ _0\"/>retti<span class=\"_ _1\"/>ficata <span class=\"_ _0\"/>per<span class=\"_ _264\"> </span></span>tene<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>con<span class=\"_ _1\"/>to <span class=\"_ _2d\"> </span>di <span class=\"_ _2f\"> </span>fattori <span class=\"_ _2f\"> </span>prev<span class=\"_ _20\"/>isi<span class=\"_ _0\"/>on<span class=\"_ _1\"/>ali <span class=\"_ _2f\"> </span>spe<span class=\"_ _1\"/>cifici <span class=\"_ _2f\"> </span>rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iti <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>credito<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>ed <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>mbie<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  e<span class=\"_ _20\"/>conomico. <span class=\"_ _2f\"> </span>Allo<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>sco<span class=\"_ _1\"/>po <span class=\"_ _2f\"> </span>di<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminare <span class=\"_ _11\"/>il <span class=\"_ _11\"/>live<span class=\"_ _20\"/>l<span class=\"_ _0\"/>lo <span class=\"_ _11\"/>appro<span class=\"_ _1\"/>priato <span class=\"_ _11\"/>de<span class=\"_ _20\"/>i <span class=\"_ _11\"/>f<span class=\"_ _0\"/>ondi<span class=\"_ _20\"/> <span class=\"_ _21\"/>svalutazioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>crediti <span class=\"_ _11\"/>l<span class=\"_ _1\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>possi<span class=\"_ _1\"/>bilit\u00e0 <span class=\"_ _11\"/>di <span class=\"_ _11\"/>in<span class=\"_ _1\"/>casso <span class=\"_ _11\"/>dei<span class=\"_ _20\"/> <span class=\"_ _21\"/>crediti <span class=\"_ _11\"/>\u00e8 <span class=\"_ _11\"/>v<span class=\"_ _1\"/>alutata<span class=\"_ _0\"/> sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>base della <span class=\"_ _0\"/>sol<span class=\"_ _0\"/>v<span class=\"_ _1\"/>ibilit\u00e0 <span class=\"_ _0\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>ogn<span class=\"_ _20\"/>i <span class=\"_ _11\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>itore<span class=\"_ _1\"/>. <span class=\"_ _0\"/>La<span class=\"_ _0\"/> <span class=\"_ _0\"/>qual<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _11\"/>stime<span class=\"_ _1\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ende<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>disponi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>lit\u00e0 <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>informazioni<span class=\"_ _264\"> </span>aggio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nate<span class=\"_ _20\"/> <span class=\"_ _0\"/>circa <span class=\"_ _0\"/>la sol<span class=\"_ _20\"/>vibilit\u00e0 del de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>itore.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-334": {
   "value": "Accan<span class=\"_ _1\"/>tonamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"fff\">\u2013</span> <span class=\"_ _0\"/>Fondi risch<span class=\"_ _1\"/>i diversi<span class=\"_ _264\"> </span>Gli <span class=\"_ _0\"/>accant<span class=\"ff7\">onamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>sono <span class=\"_ _11\"/>iscritti <span class=\"_ _11\"/>in<span class=\"_ _1\"/> <span class=\"_ _11\"/>bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io <span class=\"_ _11\"/>q<span class=\"_ _1\"/>uando <span class=\"_ _0\"/>la <span class=\"_ _11\"/>Socie<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _11\"/>ha <span class=\"_ _11\"/>un<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>esen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>quale<span class=\"_ _20\"/> <span class=\"_ _11\"/>risultato <span class=\"_ _11\"/>di<span class=\"_ _264\"> </span></span>un <span class=\"_ _11\"/>even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>ssato<span class=\"_ _1\"/> <span class=\"_ _11\"/>ed <span class=\"_ _11\"/>\u00e8 <span class=\"_ _11\"/>probabile<span class=\"_ _20\"/> <span class=\"_ _21\"/>che <span class=\"_ _11\"/>sar\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>richie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _11\"/>adem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>iere <span class=\"_ _11\"/>all<span class=\"_ _1\"/>\u2019obbligazione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _11\"/>Gli <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ccan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>on<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>stanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>sul<span class=\"_ _0\"/>la <span class=\"_ _0\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>lla <span class=\"_ _11\"/>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/>la <span class=\"_ _11\"/>Di<span class=\"ff7\">r<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> <span class=\"_ _21\"/>dei <span class=\"_ _0\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>sti <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ichie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>adem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>iere <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ll\u2019o<span class=\"_ _1\"/>bbligazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>all<span class=\"_ _264\"> </span></span>data di<span class=\"_ _1\"/> bil<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ncio<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e sono attuali<span class=\"_ _20\"/>zzati, quando l\u2019ef<span class=\"_ _1\"/>fetto \u00e8 signific<span class=\"_ _1\"/>ativo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>var<span class=\"_ _0\"/>iazi<span class=\"_ _20\"/>oni di stim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> sono rifle<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e nel conto<span class=\"_ _1\"/> <span class=\"_ _0\"/>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o del<span class=\"_ _20\"/> <span class=\"_ _0\"/>periodo in cui<span class=\"_ _20\"/> <span class=\"_ _0\"/>la var<span class=\"_ _0\"/>iazi<span class=\"_ _20\"/>one \u00e8 avven<span class=\"_ _1\"/>uta.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-335": {
   "value": "Bene<span class=\"_ _1\"/>fici ai dipenden<span class=\"_ _1\"/>ti<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _21\"/>costo <span class=\"_ _21\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rente <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>lati<span class=\"_ _0\"/>vo<span class=\"_ _1\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>lavo<span class=\"_ _1\"/>ro <span class=\"_ _22\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>il <span class=\"_ _21\"/>valo<span class=\"_ _20\"/>re <span class=\"_ _21\"/>attuale <span class=\"_ _11\"/>delle<span class=\"_ _20\"/> <span class=\"_ _22\"/>obbligazioni<span class=\"_ _1\"/> <span class=\"_ _21\"/>per <span class=\"_ _21\"/>piani<span class=\"_ _20\"/> <span class=\"_ _22\"/>a <span class=\"_ _21\"/>be<span class=\"_ _20\"/>nefici<span class=\"_ _0\"/> defini<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>e <span class=\"_ _2d\"> </span>altri <span class=\"_ _2d\"> </span>benef<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ci <span class=\"_ _2d\"> </span>a <span class=\"_ _2d\"> </span>lungo<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>ter<span class=\"_ _0\"/>m<span class=\"_ _20\"/>ine <span class=\"_ _2d\"/>conce<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>di<span class=\"_ _20\"/>p<span class=\"_ _0\"/>enden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminato <span class=\"_ _2d\"/>sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>la <span class=\"_ _2d\"> </span>valutazioni<span class=\"_ _264\"> </span>attuariali<span class=\"_ _20\"/> <span class=\"_ _11\"/>uti<span class=\"_ _1\"/>lizz<span class=\"_ _20\"/>a<span class=\"_ _11\"/>nd<span class=\"_ _20\"/>o <span class=\"_ _0\"/>il <span class=\"_ _0\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo<span class=\"_ _20\"/> <span class=\"_ _0\"/>della <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>oie<span class=\"_ _20\"/>zione unitaria del<span class=\"_ _20\"/> <span class=\"_ _11\"/>credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>(<span class=\"ff3\">Projecte<span class=\"_ _1\"/>d <span class=\"_ _0\"/>Unit C<span class=\"_ _0\"/>redit Method<span class=\"ff1\">).<span class=\"_ _20\"/> <span class=\"_ _0\"/>S<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cond<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span></span></span>tale<span class=\"_ _20\"/> <span class=\"_ _22\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odologi<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>vie<span class=\"_ _20\"/>ne <span class=\"_ _11\"/>att<span class=\"_ _0\"/>ribuito<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff7\">il <span class=\"_ _11\"/>beneficio <span class=\"_ _11\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>dal <span class=\"_ _11\"/>piano<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>gli<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizi<span class=\"_ _20\"/> <span class=\"_ _21\"/>in <span class=\"_ _11\"/>cui <span class=\"_ _11\"/>so<span class=\"_ _1\"/>r<span class=\"_ _0\"/>ge<span class=\"_ _1\"/> <span class=\"_ _11\"/>l\u2019obblig<span class=\"_ _1\"/>az<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _21\"/>ad<span class=\"_ _264\"> </span></span>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/>gare <span class=\"_ _0\"/>il<span class=\"_ _20\"/> b<span class=\"_ _0\"/>eneficio<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sso <span class=\"_ _0\"/>ovve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o, nel momen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>in<span class=\"_ _20\"/> cu<span class=\"_ _0\"/>i i di<span class=\"_ _20\"/>p<span class=\"_ _0\"/>enden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ano la propria atti<span class=\"_ _1\"/>vit\u00e0 lavo<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>. <span class=\"_ _0\"/> La <span class=\"_ _1\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ermin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> del v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttuale<span class=\"_ _20\"/> dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione \u00e8<span class=\"_ _33\"/> basata sull<span class=\"_ _20\"/>\u2019uso di<span class=\"_ _20\"/> te<span class=\"_ _20\"/>c<span class=\"_ _0\"/>niche<span class=\"_ _20\"/> att<span class=\"_ _0\"/>ua<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali<span class=\"_ _20\"/> e<span class=\"_ _20\"/> at<span class=\"_ _0\"/>trave<span class=\"_ _20\"/>rso l<span class=\"_ _20\"/>\u2019us<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>di <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssunzio<span class=\"_ _20\"/>ni attuariali<span class=\"_ _20\"/> che<span class=\"_ _20\"/> sono<span class=\"_ _20\"/> o<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ive e<span class=\"_ _33\"/> tr<span class=\"_ _0\"/>a l<span class=\"_ _20\"/>oro <span class=\"_ _20\"/>compa<span class=\"_ _0\"/>tibi<span class=\"_ _20\"/>li, i <span class=\"_ _1\"/>parame<span class=\"_ _1\"/>tri d<span class=\"_ _20\"/>i n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tura fi<span class=\"_ _20\"/>nanziaria util<span class=\"_ _20\"/>izzati so<span class=\"_ _20\"/>no<span class=\"_ _264\"> </span>basati su stim<span class=\"_ _20\"/>e di <span class=\"_ _0\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> che sono no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e alla data di<span class=\"_ _20\"/> <span class=\"_ _0\"/>chiusura del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilan<span class=\"_ _1\"/>cio. <span class=\"_ _11\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-318": {
   "value": "Stru<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>finan<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>ari<span class=\"_ _264\"> </span>Uno<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>umen<span class=\"_ _20\"/>to <span class=\"_ _0\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziario <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>qual<span class=\"_ _20\"/>siasi <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>att<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>igine<span class=\"_ _20\"/> <span class=\"_ _11\"/>a <span class=\"_ _11\"/>un\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>fi<span class=\"_ _20\"/>nanziaria <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>un<span class=\"_ _20\"/>\u2019entit\u00e0 <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>una<span class=\"_ _264\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 finan<span class=\"_ _1\"/>ziaria <span class=\"_ _0\"/>o<span class=\"_ _1\"/> ad uno<span class=\"_ _20\"/> <span class=\"_ _0\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentativo di capi<span class=\"_ _1\"/>tale per un\u2019altra en<span class=\"_ _20\"/>tit\u00e0.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Nell<span class=\"_ _20\"/>'IFRS<span class=\"_ _0\"/> 9 i<span class=\"_ _20\"/>l prin<span class=\"_ _20\"/>cip<span class=\"_ _0\"/>io <span class=\"_ _20\"/>gene<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> che<span class=\"_ _20\"/> u<span class=\"_ _0\"/>n'enti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 deve<span class=\"_ _20\"/> rilevare nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> propria <span class=\"_ _20\"/>situazione<span class=\"_ _20\"/> patri<span class=\"_ _0\"/>mo<span class=\"_ _20\"/>niale<span class=\"_ _0\"/>-fi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>anziaria<span class=\"_ _264\"> </span>un'<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _25\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>finanzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _25\"/>q<span class=\"_ _1\"/>uando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e <span class=\"_ _22\"/>s<span class=\"_ _0\"/>ol<span class=\"_ _0\"/>o <span class=\"_ _25\"/>quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>diviene<span class=\"_ _20\"/> <span class=\"_ _25\"/>par<span class=\"_ _0\"/>te <span class=\"_ _25\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _2d\"/>clausole<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _22\"/>dello<span class=\"_ _264\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>. <span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltre<span class=\"_ _1\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>non c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>ncl<span class=\"_ _20\"/>u<span class=\"_ _0\"/>dono <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>i c<span class=\"_ _0\"/>on<span class=\"_ _1\"/> <span class=\"_ _0\"/>scadenza <span class=\"_ _0\"/>superio<span class=\"_ _1\"/>re a<span class=\"_ _0\"/>d 1 <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno. Ta<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>credi<span class=\"_ _20\"/>ti, <span class=\"_ _0\"/>s<span class=\"_ _0\"/>e infruttiferi<span class=\"_ _1\"/> <span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _1\"/>atur<span class=\"_ _0\"/>ano<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inferiori al me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>u<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizz<span class=\"_ _1\"/>ati utiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>n<span class=\"_ _0\"/>do i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _1\"/>i me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato.<span class=\"_ _264\"> </span>Gli  strume<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i  f<span class=\"_ _1\"/>inanziari  co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>includono  i<span class=\"_ _1\"/>  cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  comme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ciali  (si  rimand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  alla  speci<span class=\"_ _1\"/>fica  voce  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  il<span class=\"_ _264\"> </span>comme<span class=\"_ _20\"/>nto),<span class=\"_ _0\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>crediti <span class=\"_ _21\"/>da <span class=\"_ _21\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento, <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _22\"/>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iarie <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _21\"/>inclusi<span class=\"_ _20\"/> <span class=\"_ _25\"/>gli <span class=\"_ _21\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>derivati,<span class=\"_ _264\"> </span>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _0\"/>le disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ilit\u00e0 e<span class=\"_ _1\"/> <span class=\"_ _0\"/>mez<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i equiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lenti.<span class=\"_ _0\"/> La <span class=\"_ _11\"/>voce <span class=\"_ _11\"/>relativa <span class=\"_ _11\"/>a <span class=\"_ _21\"/>di<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>oni<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>li<span class=\"_ _0\"/>q<span class=\"_ _1\"/>uide <span class=\"_ _21\"/>e<span class=\"_ _1\"/> <span class=\"_ _21\"/>mezzi<span class=\"_ _20\"/> <span class=\"_ _22\"/>equivalen<span class=\"_ _20\"/>ti <span class=\"_ _21\"/>include <span class=\"_ _11\"/>cass<span class=\"_ _0\"/>a <span class=\"_ _11\"/>e <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _21\"/>bancar<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>de<span class=\"_ _1\"/>pos<span class=\"_ _0\"/>iti<span class=\"_ _264\"> </span>rimbo<span class=\"_ _20\"/>rsa<span class=\"_ _0\"/>bili<span class=\"_ _1\"/> <span class=\"_ _2c\"> </span>a <span class=\"_ _2b\"> </span>d<span class=\"_ _20\"/>omanda <span class=\"_ _2b\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>altri<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>inve<span class=\"_ _20\"/>st<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iar<span class=\"_ _0\"/>i<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>bre<span class=\"_ _20\"/>ve <span class=\"_ _2c\"> </span>termine<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>ad <span class=\"_ _2c\"> </span>elevata <span class=\"_ _2c\"> </span>liq<span class=\"_ _20\"/>uidit\u00e0, <span class=\"_ _2b\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span>pron<span class=\"_ _20\"/>ta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e convertibili<span class=\"_ _1\"/> in cassa e sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ti ad un<span class=\"_ _20\"/> <span class=\"_ _11\"/>rischio<span class=\"_ _20\"/> <span class=\"_ _0\"/>non<span class=\"_ _1\"/> significativo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di variazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> I c<span class=\"_ _20\"/>r<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>ti o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iginati <span class=\"_ _20\"/>nel c<span class=\"_ _1\"/>o<span class=\"_ _1\"/>rso de<span class=\"_ _1\"/>ll\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> caratte<span class=\"_ _20\"/>ristica c<span class=\"_ _20\"/>he la<span class=\"_ _1\"/> So<span class=\"_ _1\"/>cie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>iene<span class=\"_ _20\"/> a sco<span class=\"_ _20\"/>po di<span class=\"_ _20\"/> nego<span class=\"_ _1\"/>ziazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> i<span class=\"_ _1\"/> ti<span class=\"_ _1\"/>toli<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuti <span class=\"_ _0\"/>con l\u2019int<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>di <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>rl<span class=\"_ _0\"/>i <span class=\"_ _0\"/>in p<span class=\"_ _0\"/><span class=\"ff1\">orta<span class=\"_ _0\"/>fog<span class=\"_ _20\"/>l<span class=\"_ _0\"/>io sino <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>scadenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>utte<span class=\"_ _20\"/> <span class=\"_ _11\"/>le a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>anziarie p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>quali<span class=\"_ _264\"> </span></span>non <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili<span class=\"_ _1\"/> <span class=\"_ _2d\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>otazioni<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n <span class=\"_ _25\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _22\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _1\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _22\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _22\"/>fair <span class=\"_ _25\"/>value <span class=\"_ _22\"/>non <span class=\"_ _22\"/>pu\u00f2 <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _25\"/>m<span class=\"_ _20\"/>isura<span class=\"_ _0\"/>to <span class=\"_ _22\"/>in <span class=\"_ _2d\"/>m<span class=\"_ _1\"/>odo<span class=\"_ _264\"> </span>attendi<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"/>sono <span class=\"_ _25\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>ate, <span class=\"_ _22\"/>se<span class=\"_ _1\"/> <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>za <span class=\"_ _25\"/>prefissata, <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>costo<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>or<span class=\"_ _0\"/>t<span class=\"_ _0\"/>izzato, <span class=\"_ _22\"/>utili<span class=\"_ _20\"/>zza<span class=\"_ _0\"/>ndo <span class=\"_ _22\"/>il <span class=\"_ _22\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo<span class=\"_ _264\"> </span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e effettivo<span class=\"_ _1\"/>. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _25\"/>le <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _22\"/>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie <span class=\"_ _22\"/>non <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>una <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>a <span class=\"_ _25\"/>p<span class=\"_ _1\"/>refissata, <span class=\"_ _22\"/>sono<span class=\"_ _20\"/> <span class=\"_ _25\"/>valutate <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>c<span class=\"_ _0\"/>osto <span class=\"_ _22\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>I<span class=\"_ _264\"> </span>crediti<span class=\"_ _20\"/> <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on <span class=\"_ _22\"/>scadenza <span class=\"_ _25\"/>superiore<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _11\"/>d<span class=\"_ _20\"/> <span class=\"_ _25\"/>un <span class=\"_ _25\"/>a<span class=\"_ _0\"/>nno, <span class=\"_ _25\"/>inf<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uttiferi <span class=\"_ _22\"/>o <span class=\"_ _25\"/>che <span class=\"_ _25\"/>matura<span class=\"_ _0\"/>n<span class=\"_ _1\"/>o <span class=\"_ _22\"/>interessi<span class=\"_ _1\"/> <span class=\"_ _2d\"/>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iori <span class=\"_ _25\"/>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o, <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>attuali<span class=\"_ _1\"/>zzati utiliz<span class=\"_ _1\"/>zando i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, se<span class=\"_ _20\"/> <span class=\"_ _11\"/>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> degno di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>regolarmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uate <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazioni <span class=\"_ _0\"/>al <span class=\"_ _11\"/>fine <span class=\"_ _11\"/>di <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>rificar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>se <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sista <span class=\"_ _21\"/>e<span class=\"_ _1\"/>videnza <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>ttiva <span class=\"_ _11\"/>che <span class=\"_ _0\"/>u<span class=\"_ _0\"/>n\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziaria <span class=\"_ _33\"/>o <span class=\"_ _33\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n <span class=\"_ _20\"/>gruppo<span class=\"_ _20\"/> d<span class=\"_ _20\"/>i <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _20\"/>possa <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _33\"/>subito <span class=\"_ _20\"/>una <span class=\"_ _33\"/>r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uzi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> di<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re. <span class=\"_ _33\"/>Se <span class=\"_ _20\"/>esistono <span class=\"_ _33\"/>evidenze<span class=\"_ _20\"/> ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ive<span class=\"_ _1\"/>,<span class=\"_ _0\"/> la pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore deve<span class=\"_ _20\"/> <span class=\"_ _0\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e rilev<span class=\"_ _20\"/>ata<span class=\"_ _0\"/> come<span class=\"_ _20\"/> <span class=\"_ _0\"/>costo nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>del pe<span class=\"_ _20\"/>ri<span class=\"_ _0\"/>odo.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _21\"/>passivit\u00e0 <span class=\"_ _11\"/>finanziarie<span class=\"_ _1\"/> <span class=\"_ _11\"/>includono<span class=\"_ _20\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iti <span class=\"_ _11\"/>finanziari, <span class=\"_ _11\"/>quali<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _11\"/>prestito <span class=\"_ _11\"/>o<span class=\"_ _20\"/>bbl<span class=\"_ _0\"/>igazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio, <span class=\"_ _11\"/>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0<span class=\"_ _0\"/> fin<span class=\"_ _1\"/>anziarie, ivi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inclusi gli strumen<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati, e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>debiti comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali.<span class=\"_ _0\"/> Ad<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>e<span class=\"_ _20\"/>ccez<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>degli <span class=\"_ _2c\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finanziari <span class=\"_ _2c\"> </span>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti, <span class=\"_ _2b\"> </span>le <span class=\"_ _2c\"> </span>passivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziarie <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>esposte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>se <span class=\"_ _2b\"> </span>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _264\"> </span>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icativo<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>sto a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzato uti<span class=\"_ _1\"/>lizzando il me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo dell<span class=\"_ _1\"/>\u2019inter<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e ef<span class=\"_ _1\"/>fettivo<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> </span>Gli <span class=\"_ _2d\"/>strume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati <span class=\"_ _2d\"/>sono <span class=\"_ _2d\"/>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ialme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>adeg<span class=\"_ _1\"/>uati <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2f\"> </span><span class=\"ff3\">fair<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>value<span class=\"ff1\"> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>succe<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>ve<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>date <span class=\"_ _2d\"/>di<span class=\"_ _264\"> </span></span></span>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a<span class=\"_ _0\"/>. <span class=\"_ _20\"/>Le<span class=\"_ _20\"/> v<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>iazion<span class=\"_ _20\"/>i <span class=\"_ _1\"/>nel<span class=\"_ _1\"/> <span class=\"_ _20\"/><span class=\"ff3\">f<span class=\"_ _0\"/>air <span class=\"_ _20\"/>value<span class=\"_ _20\"/><span class=\"ff1\"> de<span class=\"_ _20\"/>gli <span class=\"_ _20\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>der<span class=\"_ _0\"/>ivati <span class=\"_ _33\"/>che <span class=\"_ _33\"/>non <span class=\"_ _20\"/>sono <span class=\"_ _20\"/>qualif<span class=\"_ _1\"/>icati <span class=\"_ _20\"/>di<span class=\"_ _20\"/> co<span class=\"_ _1\"/>pertura <span class=\"_ _20\"/>sono<span class=\"_ _20\"/> rile<span class=\"_ _20\"/>vat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>conto economico<span class=\"_ _20\"/> <span class=\"_ _0\"/>del periodo<span class=\"_ _1\"/> in cui<span class=\"_ _1\"/> si <span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ific<span class=\"_ _1\"/>ano.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-336": {
   "value": "Stru<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>finan<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>ari<span class=\"_ _264\"> </span>Uno<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>umen<span class=\"_ _20\"/>to <span class=\"_ _0\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziario <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>qual<span class=\"_ _20\"/>siasi <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>att<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>igine<span class=\"_ _20\"/> <span class=\"_ _11\"/>a <span class=\"_ _11\"/>un\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>fi<span class=\"_ _20\"/>nanziaria <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>un<span class=\"_ _20\"/>\u2019entit\u00e0 <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>una<span class=\"_ _264\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 finan<span class=\"_ _1\"/>ziaria <span class=\"_ _0\"/>o<span class=\"_ _1\"/> ad uno<span class=\"_ _20\"/> <span class=\"_ _0\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentativo di capi<span class=\"_ _1\"/>tale per un\u2019altra en<span class=\"_ _20\"/>tit\u00e0.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Nell<span class=\"_ _20\"/>'IFRS<span class=\"_ _0\"/> 9 i<span class=\"_ _20\"/>l prin<span class=\"_ _20\"/>cip<span class=\"_ _0\"/>io <span class=\"_ _20\"/>gene<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> che<span class=\"_ _20\"/> u<span class=\"_ _0\"/>n'enti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 deve<span class=\"_ _20\"/> rilevare nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> propria <span class=\"_ _20\"/>situazione<span class=\"_ _20\"/> patri<span class=\"_ _0\"/>mo<span class=\"_ _20\"/>niale<span class=\"_ _0\"/>-fi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>anziaria<span class=\"_ _264\"> </span>un'<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _25\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>finanzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _25\"/>q<span class=\"_ _1\"/>uando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e <span class=\"_ _22\"/>s<span class=\"_ _0\"/>ol<span class=\"_ _0\"/>o <span class=\"_ _25\"/>quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>diviene<span class=\"_ _20\"/> <span class=\"_ _25\"/>par<span class=\"_ _0\"/>te <span class=\"_ _25\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _2d\"/>clausole<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _22\"/>dello<span class=\"_ _264\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>. <span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltre<span class=\"_ _1\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>non c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>ncl<span class=\"_ _20\"/>u<span class=\"_ _0\"/>dono <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>i c<span class=\"_ _0\"/>on<span class=\"_ _1\"/> <span class=\"_ _0\"/>scadenza <span class=\"_ _0\"/>superio<span class=\"_ _1\"/>re a<span class=\"_ _0\"/>d 1 <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno. Ta<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>credi<span class=\"_ _20\"/>ti, <span class=\"_ _0\"/>s<span class=\"_ _0\"/>e infruttiferi<span class=\"_ _1\"/> <span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _1\"/>atur<span class=\"_ _0\"/>ano<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inferiori al me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>u<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizz<span class=\"_ _1\"/>ati utiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>n<span class=\"_ _0\"/>do i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _1\"/>i me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato.<span class=\"_ _264\"> </span>Gli  strume<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i  f<span class=\"_ _1\"/>inanziari  co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>includono  i<span class=\"_ _1\"/>  cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  comme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ciali  (si  rimand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  alla  speci<span class=\"_ _1\"/>fica  voce  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  il<span class=\"_ _264\"> </span>comme<span class=\"_ _20\"/>nto),<span class=\"_ _0\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>crediti <span class=\"_ _21\"/>da <span class=\"_ _21\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento, <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _22\"/>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iarie <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _21\"/>inclusi<span class=\"_ _20\"/> <span class=\"_ _25\"/>gli <span class=\"_ _21\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>derivati,<span class=\"_ _264\"> </span>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _0\"/>le disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ilit\u00e0 e<span class=\"_ _1\"/> <span class=\"_ _0\"/>mez<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i equiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lenti.<span class=\"_ _0\"/> La <span class=\"_ _11\"/>voce <span class=\"_ _11\"/>relativa <span class=\"_ _11\"/>a <span class=\"_ _21\"/>di<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>oni<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>li<span class=\"_ _0\"/>q<span class=\"_ _1\"/>uide <span class=\"_ _21\"/>e<span class=\"_ _1\"/> <span class=\"_ _21\"/>mezzi<span class=\"_ _20\"/> <span class=\"_ _22\"/>equivalen<span class=\"_ _20\"/>ti <span class=\"_ _21\"/>include <span class=\"_ _11\"/>cass<span class=\"_ _0\"/>a <span class=\"_ _11\"/>e <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _21\"/>bancar<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>de<span class=\"_ _1\"/>pos<span class=\"_ _0\"/>iti<span class=\"_ _264\"> </span>rimbo<span class=\"_ _20\"/>rsa<span class=\"_ _0\"/>bili<span class=\"_ _1\"/> <span class=\"_ _2c\"> </span>a <span class=\"_ _2b\"> </span>d<span class=\"_ _20\"/>omanda <span class=\"_ _2b\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>altri<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>inve<span class=\"_ _20\"/>st<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iar<span class=\"_ _0\"/>i<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>bre<span class=\"_ _20\"/>ve <span class=\"_ _2c\"> </span>termine<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>ad <span class=\"_ _2c\"> </span>elevata <span class=\"_ _2c\"> </span>liq<span class=\"_ _20\"/>uidit\u00e0, <span class=\"_ _2b\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span>pron<span class=\"_ _20\"/>ta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e convertibili<span class=\"_ _1\"/> in cassa e sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ti ad un<span class=\"_ _20\"/> <span class=\"_ _11\"/>rischio<span class=\"_ _20\"/> <span class=\"_ _0\"/>non<span class=\"_ _1\"/> significativo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di variazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> I c<span class=\"_ _20\"/>r<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>ti o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iginati <span class=\"_ _20\"/>nel c<span class=\"_ _1\"/>o<span class=\"_ _1\"/>rso de<span class=\"_ _1\"/>ll\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> caratte<span class=\"_ _20\"/>ristica c<span class=\"_ _20\"/>he la<span class=\"_ _1\"/> So<span class=\"_ _1\"/>cie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>iene<span class=\"_ _20\"/> a sco<span class=\"_ _20\"/>po di<span class=\"_ _20\"/> nego<span class=\"_ _1\"/>ziazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> i<span class=\"_ _1\"/> ti<span class=\"_ _1\"/>toli<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuti <span class=\"_ _0\"/>con l\u2019int<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>di <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>rl<span class=\"_ _0\"/>i <span class=\"_ _0\"/>in p<span class=\"_ _0\"/><span class=\"ff1\">orta<span class=\"_ _0\"/>fog<span class=\"_ _20\"/>l<span class=\"_ _0\"/>io sino <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>scadenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>utte<span class=\"_ _20\"/> <span class=\"_ _11\"/>le a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>anziarie p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>quali<span class=\"_ _264\"> </span></span>non <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili<span class=\"_ _1\"/> <span class=\"_ _2d\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>otazioni<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n <span class=\"_ _25\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _22\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _1\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _22\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _22\"/>fair <span class=\"_ _25\"/>value <span class=\"_ _22\"/>non <span class=\"_ _22\"/>pu\u00f2 <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _25\"/>m<span class=\"_ _20\"/>isura<span class=\"_ _0\"/>to <span class=\"_ _22\"/>in <span class=\"_ _2d\"/>m<span class=\"_ _1\"/>odo<span class=\"_ _264\"> </span>attendi<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"/>sono <span class=\"_ _25\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>ate, <span class=\"_ _22\"/>se<span class=\"_ _1\"/> <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>za <span class=\"_ _25\"/>prefissata, <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>costo<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>or<span class=\"_ _0\"/>t<span class=\"_ _0\"/>izzato, <span class=\"_ _22\"/>utili<span class=\"_ _20\"/>zza<span class=\"_ _0\"/>ndo <span class=\"_ _22\"/>il <span class=\"_ _22\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo<span class=\"_ _264\"> </span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e effettivo<span class=\"_ _1\"/>. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _25\"/>le <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _22\"/>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie <span class=\"_ _22\"/>non <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>una <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>a <span class=\"_ _25\"/>p<span class=\"_ _1\"/>refissata, <span class=\"_ _22\"/>sono<span class=\"_ _20\"/> <span class=\"_ _25\"/>valutate <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>c<span class=\"_ _0\"/>osto <span class=\"_ _22\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>I<span class=\"_ _264\"> </span>crediti<span class=\"_ _20\"/> <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on <span class=\"_ _22\"/>scadenza <span class=\"_ _25\"/>superiore<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _11\"/>d<span class=\"_ _20\"/> <span class=\"_ _25\"/>un <span class=\"_ _25\"/>a<span class=\"_ _0\"/>nno, <span class=\"_ _25\"/>inf<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uttiferi <span class=\"_ _22\"/>o <span class=\"_ _25\"/>che <span class=\"_ _25\"/>matura<span class=\"_ _0\"/>n<span class=\"_ _1\"/>o <span class=\"_ _22\"/>interessi<span class=\"_ _1\"/> <span class=\"_ _2d\"/>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iori <span class=\"_ _25\"/>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o, <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>attuali<span class=\"_ _1\"/>zzati utiliz<span class=\"_ _1\"/>zando i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, se<span class=\"_ _20\"/> <span class=\"_ _11\"/>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> degno di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>regolarmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uate <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazioni <span class=\"_ _0\"/>al <span class=\"_ _11\"/>fine <span class=\"_ _11\"/>di <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>rificar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>se <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sista <span class=\"_ _21\"/>e<span class=\"_ _1\"/>videnza <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>ttiva <span class=\"_ _11\"/>che <span class=\"_ _0\"/>u<span class=\"_ _0\"/>n\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziaria <span class=\"_ _33\"/>o <span class=\"_ _33\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n <span class=\"_ _20\"/>gruppo<span class=\"_ _20\"/> d<span class=\"_ _20\"/>i <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _20\"/>possa <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _33\"/>subito <span class=\"_ _20\"/>una <span class=\"_ _33\"/>r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uzi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> di<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re. <span class=\"_ _33\"/>Se <span class=\"_ _20\"/>esistono <span class=\"_ _33\"/>evidenze<span class=\"_ _20\"/> ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ive<span class=\"_ _1\"/>,<span class=\"_ _0\"/> la pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore deve<span class=\"_ _20\"/> <span class=\"_ _0\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e rilev<span class=\"_ _20\"/>ata<span class=\"_ _0\"/> come<span class=\"_ _20\"/> <span class=\"_ _0\"/>costo nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>del pe<span class=\"_ _20\"/>ri<span class=\"_ _0\"/>odo.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _21\"/>passivit\u00e0 <span class=\"_ _11\"/>finanziarie<span class=\"_ _1\"/> <span class=\"_ _11\"/>includono<span class=\"_ _20\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iti <span class=\"_ _11\"/>finanziari, <span class=\"_ _11\"/>quali<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _11\"/>prestito <span class=\"_ _11\"/>o<span class=\"_ _20\"/>bbl<span class=\"_ _0\"/>igazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio, <span class=\"_ _11\"/>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0<span class=\"_ _0\"/> fin<span class=\"_ _1\"/>anziarie, ivi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inclusi gli strumen<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati, e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>debiti comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali.<span class=\"_ _0\"/> Ad<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>e<span class=\"_ _20\"/>ccez<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>degli <span class=\"_ _2c\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finanziari <span class=\"_ _2c\"> </span>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti, <span class=\"_ _2b\"> </span>le <span class=\"_ _2c\"> </span>passivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziarie <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>esposte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>se <span class=\"_ _2b\"> </span>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _264\"> </span>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icativo<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>sto a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzato uti<span class=\"_ _1\"/>lizzando il me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo dell<span class=\"_ _1\"/>\u2019inter<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e ef<span class=\"_ _1\"/>fettivo<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> </span>Gli <span class=\"_ _2d\"/>strume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati <span class=\"_ _2d\"/>sono <span class=\"_ _2d\"/>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ialme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>adeg<span class=\"_ _1\"/>uati <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2f\"> </span><span class=\"ff3\">fair<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>value<span class=\"ff1\"> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>succe<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>ve<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>date <span class=\"_ _2d\"/>di<span class=\"_ _264\"> </span></span></span>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a<span class=\"_ _0\"/>. <span class=\"_ _20\"/>Le<span class=\"_ _20\"/> v<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>iazion<span class=\"_ _20\"/>i <span class=\"_ _1\"/>nel<span class=\"_ _1\"/> <span class=\"_ _20\"/><span class=\"ff3\">f<span class=\"_ _0\"/>air <span class=\"_ _20\"/>value<span class=\"_ _20\"/><span class=\"ff1\"> de<span class=\"_ _20\"/>gli <span class=\"_ _20\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>der<span class=\"_ _0\"/>ivati <span class=\"_ _33\"/>che <span class=\"_ _33\"/>non <span class=\"_ _20\"/>sono <span class=\"_ _20\"/>qualif<span class=\"_ _1\"/>icati <span class=\"_ _20\"/>di<span class=\"_ _20\"/> co<span class=\"_ _1\"/>pertura <span class=\"_ _20\"/>sono<span class=\"_ _20\"/> rile<span class=\"_ _20\"/>vat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>conto economico<span class=\"_ _20\"/> <span class=\"_ _0\"/>del periodo<span class=\"_ _1\"/> in cui<span class=\"_ _1\"/> si <span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ific<span class=\"_ _1\"/>ano.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-382": {
   "value": "Stru<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>finan<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>ari<span class=\"_ _264\"> </span>Uno<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>umen<span class=\"_ _20\"/>to <span class=\"_ _0\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziario <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>qual<span class=\"_ _20\"/>siasi <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>att<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>igine<span class=\"_ _20\"/> <span class=\"_ _11\"/>a <span class=\"_ _11\"/>un\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>fi<span class=\"_ _20\"/>nanziaria <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>un<span class=\"_ _20\"/>\u2019entit\u00e0 <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>una<span class=\"_ _264\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 finan<span class=\"_ _1\"/>ziaria <span class=\"_ _0\"/>o<span class=\"_ _1\"/> ad uno<span class=\"_ _20\"/> <span class=\"_ _0\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentativo di capi<span class=\"_ _1\"/>tale per un\u2019altra en<span class=\"_ _20\"/>tit\u00e0.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Nell<span class=\"_ _20\"/>'IFRS<span class=\"_ _0\"/> 9 i<span class=\"_ _20\"/>l prin<span class=\"_ _20\"/>cip<span class=\"_ _0\"/>io <span class=\"_ _20\"/>gene<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> che<span class=\"_ _20\"/> u<span class=\"_ _0\"/>n'enti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 deve<span class=\"_ _20\"/> rilevare nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> propria <span class=\"_ _20\"/>situazione<span class=\"_ _20\"/> patri<span class=\"_ _0\"/>mo<span class=\"_ _20\"/>niale<span class=\"_ _0\"/>-fi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>anziaria<span class=\"_ _264\"> </span>un'<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _25\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>finanzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _25\"/>q<span class=\"_ _1\"/>uando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e <span class=\"_ _22\"/>s<span class=\"_ _0\"/>ol<span class=\"_ _0\"/>o <span class=\"_ _25\"/>quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>diviene<span class=\"_ _20\"/> <span class=\"_ _25\"/>par<span class=\"_ _0\"/>te <span class=\"_ _25\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _2d\"/>clausole<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _22\"/>dello<span class=\"_ _264\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>. <span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltre<span class=\"_ _1\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>non c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>ncl<span class=\"_ _20\"/>u<span class=\"_ _0\"/>dono <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>i c<span class=\"_ _0\"/>on<span class=\"_ _1\"/> <span class=\"_ _0\"/>scadenza <span class=\"_ _0\"/>superio<span class=\"_ _1\"/>re a<span class=\"_ _0\"/>d 1 <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno. Ta<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>credi<span class=\"_ _20\"/>ti, <span class=\"_ _0\"/>s<span class=\"_ _0\"/>e infruttiferi<span class=\"_ _1\"/> <span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _1\"/>atur<span class=\"_ _0\"/>ano<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inferiori al me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>u<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizz<span class=\"_ _1\"/>ati utiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>n<span class=\"_ _0\"/>do i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _1\"/>i me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato.<span class=\"_ _264\"> </span>Gli  strume<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i  f<span class=\"_ _1\"/>inanziari  co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>includono  i<span class=\"_ _1\"/>  cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  comme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ciali  (si  rimand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  alla  speci<span class=\"_ _1\"/>fica  voce  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  il<span class=\"_ _264\"> </span>comme<span class=\"_ _20\"/>nto),<span class=\"_ _0\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>crediti <span class=\"_ _21\"/>da <span class=\"_ _21\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento, <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _22\"/>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iarie <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _21\"/>inclusi<span class=\"_ _20\"/> <span class=\"_ _25\"/>gli <span class=\"_ _21\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>derivati,<span class=\"_ _264\"> </span>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _0\"/>le disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ilit\u00e0 e<span class=\"_ _1\"/> <span class=\"_ _0\"/>mez<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i equiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lenti.<span class=\"_ _0\"/> La <span class=\"_ _11\"/>voce <span class=\"_ _11\"/>relativa <span class=\"_ _11\"/>a <span class=\"_ _21\"/>di<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>oni<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>li<span class=\"_ _0\"/>q<span class=\"_ _1\"/>uide <span class=\"_ _21\"/>e<span class=\"_ _1\"/> <span class=\"_ _21\"/>mezzi<span class=\"_ _20\"/> <span class=\"_ _22\"/>equivalen<span class=\"_ _20\"/>ti <span class=\"_ _21\"/>include <span class=\"_ _11\"/>cass<span class=\"_ _0\"/>a <span class=\"_ _11\"/>e <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _21\"/>bancar<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>de<span class=\"_ _1\"/>pos<span class=\"_ _0\"/>iti<span class=\"_ _264\"> </span>rimbo<span class=\"_ _20\"/>rsa<span class=\"_ _0\"/>bili<span class=\"_ _1\"/> <span class=\"_ _2c\"> </span>a <span class=\"_ _2b\"> </span>d<span class=\"_ _20\"/>omanda <span class=\"_ _2b\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>altri<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>inve<span class=\"_ _20\"/>st<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iar<span class=\"_ _0\"/>i<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>bre<span class=\"_ _20\"/>ve <span class=\"_ _2c\"> </span>termine<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>ad <span class=\"_ _2c\"> </span>elevata <span class=\"_ _2c\"> </span>liq<span class=\"_ _20\"/>uidit\u00e0, <span class=\"_ _2b\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span>pron<span class=\"_ _20\"/>ta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e convertibili<span class=\"_ _1\"/> in cassa e sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ti ad un<span class=\"_ _20\"/> <span class=\"_ _11\"/>rischio<span class=\"_ _20\"/> <span class=\"_ _0\"/>non<span class=\"_ _1\"/> significativo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di variazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> I c<span class=\"_ _20\"/>r<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>ti o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iginati <span class=\"_ _20\"/>nel c<span class=\"_ _1\"/>o<span class=\"_ _1\"/>rso de<span class=\"_ _1\"/>ll\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> caratte<span class=\"_ _20\"/>ristica c<span class=\"_ _20\"/>he la<span class=\"_ _1\"/> So<span class=\"_ _1\"/>cie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>iene<span class=\"_ _20\"/> a sco<span class=\"_ _20\"/>po di<span class=\"_ _20\"/> nego<span class=\"_ _1\"/>ziazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> i<span class=\"_ _1\"/> ti<span class=\"_ _1\"/>toli<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuti <span class=\"_ _0\"/>con l\u2019int<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>di <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>rl<span class=\"_ _0\"/>i <span class=\"_ _0\"/>in p<span class=\"_ _0\"/><span class=\"ff1\">orta<span class=\"_ _0\"/>fog<span class=\"_ _20\"/>l<span class=\"_ _0\"/>io sino <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>scadenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>utte<span class=\"_ _20\"/> <span class=\"_ _11\"/>le a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>anziarie p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>quali<span class=\"_ _264\"> </span></span>non <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili<span class=\"_ _1\"/> <span class=\"_ _2d\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>otazioni<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n <span class=\"_ _25\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _22\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _1\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _22\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _22\"/>fair <span class=\"_ _25\"/>value <span class=\"_ _22\"/>non <span class=\"_ _22\"/>pu\u00f2 <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _25\"/>m<span class=\"_ _20\"/>isura<span class=\"_ _0\"/>to <span class=\"_ _22\"/>in <span class=\"_ _2d\"/>m<span class=\"_ _1\"/>odo<span class=\"_ _264\"> </span>attendi<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"/>sono <span class=\"_ _25\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>ate, <span class=\"_ _22\"/>se<span class=\"_ _1\"/> <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>za <span class=\"_ _25\"/>prefissata, <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>costo<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>or<span class=\"_ _0\"/>t<span class=\"_ _0\"/>izzato, <span class=\"_ _22\"/>utili<span class=\"_ _20\"/>zza<span class=\"_ _0\"/>ndo <span class=\"_ _22\"/>il <span class=\"_ _22\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo<span class=\"_ _264\"> </span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e effettivo<span class=\"_ _1\"/>. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _25\"/>le <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _22\"/>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie <span class=\"_ _22\"/>non <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>una <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>a <span class=\"_ _25\"/>p<span class=\"_ _1\"/>refissata, <span class=\"_ _22\"/>sono<span class=\"_ _20\"/> <span class=\"_ _25\"/>valutate <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>c<span class=\"_ _0\"/>osto <span class=\"_ _22\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>I<span class=\"_ _264\"> </span>crediti<span class=\"_ _20\"/> <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on <span class=\"_ _22\"/>scadenza <span class=\"_ _25\"/>superiore<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _11\"/>d<span class=\"_ _20\"/> <span class=\"_ _25\"/>un <span class=\"_ _25\"/>a<span class=\"_ _0\"/>nno, <span class=\"_ _25\"/>inf<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uttiferi <span class=\"_ _22\"/>o <span class=\"_ _25\"/>che <span class=\"_ _25\"/>matura<span class=\"_ _0\"/>n<span class=\"_ _1\"/>o <span class=\"_ _22\"/>interessi<span class=\"_ _1\"/> <span class=\"_ _2d\"/>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iori <span class=\"_ _25\"/>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o, <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>attuali<span class=\"_ _1\"/>zzati utiliz<span class=\"_ _1\"/>zando i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, se<span class=\"_ _20\"/> <span class=\"_ _11\"/>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> degno di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>regolarmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uate <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazioni <span class=\"_ _0\"/>al <span class=\"_ _11\"/>fine <span class=\"_ _11\"/>di <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>rificar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>se <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sista <span class=\"_ _21\"/>e<span class=\"_ _1\"/>videnza <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>ttiva <span class=\"_ _11\"/>che <span class=\"_ _0\"/>u<span class=\"_ _0\"/>n\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziaria <span class=\"_ _33\"/>o <span class=\"_ _33\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n <span class=\"_ _20\"/>gruppo<span class=\"_ _20\"/> d<span class=\"_ _20\"/>i <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _20\"/>possa <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _33\"/>subito <span class=\"_ _20\"/>una <span class=\"_ _33\"/>r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uzi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> di<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re. <span class=\"_ _33\"/>Se <span class=\"_ _20\"/>esistono <span class=\"_ _33\"/>evidenze<span class=\"_ _20\"/> ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ive<span class=\"_ _1\"/>,<span class=\"_ _0\"/> la pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore deve<span class=\"_ _20\"/> <span class=\"_ _0\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e rilev<span class=\"_ _20\"/>ata<span class=\"_ _0\"/> come<span class=\"_ _20\"/> <span class=\"_ _0\"/>costo nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>del pe<span class=\"_ _20\"/>ri<span class=\"_ _0\"/>odo.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _21\"/>passivit\u00e0 <span class=\"_ _11\"/>finanziarie<span class=\"_ _1\"/> <span class=\"_ _11\"/>includono<span class=\"_ _20\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iti <span class=\"_ _11\"/>finanziari, <span class=\"_ _11\"/>quali<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _11\"/>prestito <span class=\"_ _11\"/>o<span class=\"_ _20\"/>bbl<span class=\"_ _0\"/>igazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio, <span class=\"_ _11\"/>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0<span class=\"_ _0\"/> fin<span class=\"_ _1\"/>anziarie, ivi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inclusi gli strumen<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati, e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>debiti comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali.<span class=\"_ _0\"/> Ad<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>e<span class=\"_ _20\"/>ccez<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>degli <span class=\"_ _2c\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finanziari <span class=\"_ _2c\"> </span>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti, <span class=\"_ _2b\"> </span>le <span class=\"_ _2c\"> </span>passivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziarie <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>esposte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>se <span class=\"_ _2b\"> </span>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _264\"> </span>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icativo<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>sto a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzato uti<span class=\"_ _1\"/>lizzando il me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo dell<span class=\"_ _1\"/>\u2019inter<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e ef<span class=\"_ _1\"/>fettivo<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> </span>Gli <span class=\"_ _2d\"/>strume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati <span class=\"_ _2d\"/>sono <span class=\"_ _2d\"/>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ialme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>adeg<span class=\"_ _1\"/>uati <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2f\"> </span><span class=\"ff3\">fair<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>value<span class=\"ff1\"> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>succe<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>ve<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>date <span class=\"_ _2d\"/>di<span class=\"_ _264\"> </span></span></span>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a<span class=\"_ _0\"/>. <span class=\"_ _20\"/>Le<span class=\"_ _20\"/> v<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>iazion<span class=\"_ _20\"/>i <span class=\"_ _1\"/>nel<span class=\"_ _1\"/> <span class=\"_ _20\"/><span class=\"ff3\">f<span class=\"_ _0\"/>air <span class=\"_ _20\"/>value<span class=\"_ _20\"/><span class=\"ff1\"> de<span class=\"_ _20\"/>gli <span class=\"_ _20\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>der<span class=\"_ _0\"/>ivati <span class=\"_ _33\"/>che <span class=\"_ _33\"/>non <span class=\"_ _20\"/>sono <span class=\"_ _20\"/>qualif<span class=\"_ _1\"/>icati <span class=\"_ _20\"/>di<span class=\"_ _20\"/> co<span class=\"_ _1\"/>pertura <span class=\"_ _20\"/>sono<span class=\"_ _20\"/> rile<span class=\"_ _20\"/>vat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>conto economico<span class=\"_ _20\"/> <span class=\"_ _0\"/>del periodo<span class=\"_ _1\"/> in cui<span class=\"_ _1\"/> si <span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ific<span class=\"_ _1\"/>ano.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-395": {
   "value": "Stru<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>finan<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>ari<span class=\"_ _264\"> </span>Uno<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>umen<span class=\"_ _20\"/>to <span class=\"_ _0\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziario <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>qual<span class=\"_ _20\"/>siasi <span class=\"_ _11\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>att<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>igine<span class=\"_ _20\"/> <span class=\"_ _11\"/>a <span class=\"_ _11\"/>un\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>fi<span class=\"_ _20\"/>nanziaria <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>un<span class=\"_ _20\"/>\u2019entit\u00e0 <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>una<span class=\"_ _264\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 finan<span class=\"_ _1\"/>ziaria <span class=\"_ _0\"/>o<span class=\"_ _1\"/> ad uno<span class=\"_ _20\"/> <span class=\"_ _0\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentativo di capi<span class=\"_ _1\"/>tale per un\u2019altra en<span class=\"_ _20\"/>tit\u00e0.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Nell<span class=\"_ _20\"/>'IFRS<span class=\"_ _0\"/> 9 i<span class=\"_ _20\"/>l prin<span class=\"_ _20\"/>cip<span class=\"_ _0\"/>io <span class=\"_ _20\"/>gene<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> che<span class=\"_ _20\"/> u<span class=\"_ _0\"/>n'enti<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 deve<span class=\"_ _20\"/> rilevare nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> propria <span class=\"_ _20\"/>situazione<span class=\"_ _20\"/> patri<span class=\"_ _0\"/>mo<span class=\"_ _20\"/>niale<span class=\"_ _0\"/>-fi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>anziaria<span class=\"_ _264\"> </span>un'<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _25\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _25\"/>finanzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _25\"/>q<span class=\"_ _1\"/>uando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e <span class=\"_ _22\"/>s<span class=\"_ _0\"/>ol<span class=\"_ _0\"/>o <span class=\"_ _25\"/>quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>diviene<span class=\"_ _20\"/> <span class=\"_ _25\"/>par<span class=\"_ _0\"/>te <span class=\"_ _25\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _2d\"/>clausole<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>contrattuali <span class=\"_ _22\"/>dello<span class=\"_ _264\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>. <span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltre<span class=\"_ _1\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>non c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>ncl<span class=\"_ _20\"/>u<span class=\"_ _0\"/>dono <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>i c<span class=\"_ _0\"/>on<span class=\"_ _1\"/> <span class=\"_ _0\"/>scadenza <span class=\"_ _0\"/>superio<span class=\"_ _1\"/>re a<span class=\"_ _0\"/>d 1 <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno. Ta<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>credi<span class=\"_ _20\"/>ti, <span class=\"_ _0\"/>s<span class=\"_ _0\"/>e infruttiferi<span class=\"_ _1\"/> <span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _1\"/>atur<span class=\"_ _0\"/>ano<span class=\"_ _20\"/> <span class=\"_ _0\"/>interessi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inferiori al me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>att<span class=\"_ _0\"/>u<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizz<span class=\"_ _1\"/>ati utiliz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>n<span class=\"_ _0\"/>do i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _1\"/>i me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato.<span class=\"_ _264\"> </span>Gli  strume<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i  f<span class=\"_ _1\"/>inanziari  co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>includono  i<span class=\"_ _1\"/>  cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  comme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ciali  (si  rimand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  alla  speci<span class=\"_ _1\"/>fica  voce  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  il<span class=\"_ _264\"> </span>comme<span class=\"_ _20\"/>nto),<span class=\"_ _0\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>crediti <span class=\"_ _21\"/>da <span class=\"_ _21\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento, <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _22\"/>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iarie <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _21\"/>inclusi<span class=\"_ _20\"/> <span class=\"_ _25\"/>gli <span class=\"_ _21\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>derivati,<span class=\"_ _264\"> </span>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _0\"/>le disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ilit\u00e0 e<span class=\"_ _1\"/> <span class=\"_ _0\"/>mez<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i equiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lenti.<span class=\"_ _0\"/> La <span class=\"_ _11\"/>voce <span class=\"_ _11\"/>relativa <span class=\"_ _11\"/>a <span class=\"_ _21\"/>di<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>oni<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>li<span class=\"_ _0\"/>q<span class=\"_ _1\"/>uide <span class=\"_ _21\"/>e<span class=\"_ _1\"/> <span class=\"_ _21\"/>mezzi<span class=\"_ _20\"/> <span class=\"_ _22\"/>equivalen<span class=\"_ _20\"/>ti <span class=\"_ _21\"/>include <span class=\"_ _11\"/>cass<span class=\"_ _0\"/>a <span class=\"_ _11\"/>e <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orrenti<span class=\"_ _20\"/> <span class=\"_ _21\"/>bancar<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>de<span class=\"_ _1\"/>pos<span class=\"_ _0\"/>iti<span class=\"_ _264\"> </span>rimbo<span class=\"_ _20\"/>rsa<span class=\"_ _0\"/>bili<span class=\"_ _1\"/> <span class=\"_ _2c\"> </span>a <span class=\"_ _2b\"> </span>d<span class=\"_ _20\"/>omanda <span class=\"_ _2b\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>altri<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>inve<span class=\"_ _20\"/>st<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iar<span class=\"_ _0\"/>i<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>a <span class=\"_ _2c\"> </span>bre<span class=\"_ _20\"/>ve <span class=\"_ _2c\"> </span>termine<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>ad <span class=\"_ _2c\"> </span>elevata <span class=\"_ _2c\"> </span>liq<span class=\"_ _20\"/>uidit\u00e0, <span class=\"_ _2b\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>sono<span class=\"_ _264\"> </span>pron<span class=\"_ _20\"/>ta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e convertibili<span class=\"_ _1\"/> in cassa e sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ti ad un<span class=\"_ _20\"/> <span class=\"_ _11\"/>rischio<span class=\"_ _20\"/> <span class=\"_ _0\"/>non<span class=\"_ _1\"/> significativo<span class=\"_ _20\"/> <span class=\"_ _0\"/>di variazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di v<span class=\"_ _1\"/>alor<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> I c<span class=\"_ _20\"/>r<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>ti o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iginati <span class=\"_ _20\"/>nel c<span class=\"_ _1\"/>o<span class=\"_ _1\"/>rso de<span class=\"_ _1\"/>ll\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> caratte<span class=\"_ _20\"/>ristica c<span class=\"_ _20\"/>he la<span class=\"_ _1\"/> So<span class=\"_ _1\"/>cie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>iene<span class=\"_ _20\"/> a sco<span class=\"_ _20\"/>po di<span class=\"_ _20\"/> nego<span class=\"_ _1\"/>ziazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> i<span class=\"_ _1\"/> ti<span class=\"_ _1\"/>toli<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>enuti <span class=\"_ _0\"/>con l\u2019int<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>di <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>rl<span class=\"_ _0\"/>i <span class=\"_ _0\"/>in p<span class=\"_ _0\"/><span class=\"ff1\">orta<span class=\"_ _0\"/>fog<span class=\"_ _20\"/>l<span class=\"_ _0\"/>io sino <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>scadenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>utte<span class=\"_ _20\"/> <span class=\"_ _11\"/>le a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>anziarie p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>quali<span class=\"_ _264\"> </span></span>non <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>disp<span class=\"_ _0\"/>oni<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili<span class=\"_ _1\"/> <span class=\"_ _2d\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>otazioni<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n <span class=\"_ _25\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _22\"/>a<span class=\"_ _0\"/>ttivo<span class=\"_ _1\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _22\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _22\"/>fair <span class=\"_ _25\"/>value <span class=\"_ _22\"/>non <span class=\"_ _22\"/>pu\u00f2 <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _25\"/>m<span class=\"_ _20\"/>isura<span class=\"_ _0\"/>to <span class=\"_ _22\"/>in <span class=\"_ _2d\"/>m<span class=\"_ _1\"/>odo<span class=\"_ _264\"> </span>attendi<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"/>sono <span class=\"_ _25\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>ate, <span class=\"_ _22\"/>se<span class=\"_ _1\"/> <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>za <span class=\"_ _25\"/>prefissata, <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>costo<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>or<span class=\"_ _0\"/>t<span class=\"_ _0\"/>izzato, <span class=\"_ _22\"/>utili<span class=\"_ _20\"/>zza<span class=\"_ _0\"/>ndo <span class=\"_ _22\"/>il <span class=\"_ _22\"/>me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo<span class=\"_ _264\"> </span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e effettivo<span class=\"_ _1\"/>. <span class=\"_ _0\"/><span class=\"ff1\"> </span>Quando<span class=\"_ _20\"/> <span class=\"_ _25\"/>le <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _22\"/>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie <span class=\"_ _22\"/>non <span class=\"_ _25\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _25\"/>una <span class=\"_ _22\"/>sca<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>a <span class=\"_ _25\"/>p<span class=\"_ _1\"/>refissata, <span class=\"_ _22\"/>sono<span class=\"_ _20\"/> <span class=\"_ _25\"/>valutate <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>c<span class=\"_ _0\"/>osto <span class=\"_ _22\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>cqui<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>I<span class=\"_ _264\"> </span>crediti<span class=\"_ _20\"/> <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on <span class=\"_ _22\"/>scadenza <span class=\"_ _25\"/>superiore<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _11\"/>d<span class=\"_ _20\"/> <span class=\"_ _25\"/>un <span class=\"_ _25\"/>a<span class=\"_ _0\"/>nno, <span class=\"_ _25\"/>inf<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uttiferi <span class=\"_ _22\"/>o <span class=\"_ _25\"/>che <span class=\"_ _25\"/>matura<span class=\"_ _0\"/>n<span class=\"_ _1\"/>o <span class=\"_ _22\"/>interessi<span class=\"_ _1\"/> <span class=\"_ _2d\"/>infe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iori <span class=\"_ _25\"/>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o, <span class=\"_ _22\"/>son<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>attuali<span class=\"_ _1\"/>zzati utiliz<span class=\"_ _1\"/>zando i<span class=\"_ _1\"/> ta<span class=\"_ _0\"/>ssi d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato, se<span class=\"_ _20\"/> <span class=\"_ _11\"/>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> degno di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>regolarmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uate <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazioni <span class=\"_ _0\"/>al <span class=\"_ _11\"/>fine <span class=\"_ _11\"/>di <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>rificar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>se <span class=\"_ _11\"/>e<span class=\"_ _20\"/>sista <span class=\"_ _21\"/>e<span class=\"_ _1\"/>videnza <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>ttiva <span class=\"_ _11\"/>che <span class=\"_ _0\"/>u<span class=\"_ _0\"/>n\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziaria <span class=\"_ _33\"/>o <span class=\"_ _33\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _20\"/>u<span class=\"_ _0\"/>n <span class=\"_ _20\"/>gruppo<span class=\"_ _20\"/> d<span class=\"_ _20\"/>i <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _20\"/>possa <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _33\"/>subito <span class=\"_ _20\"/>una <span class=\"_ _33\"/>r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uzi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> di<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>o<span class=\"_ _1\"/>re. <span class=\"_ _33\"/>Se <span class=\"_ _20\"/>esistono <span class=\"_ _33\"/>evidenze<span class=\"_ _20\"/> ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ive<span class=\"_ _1\"/>,<span class=\"_ _0\"/> la pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita di v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore deve<span class=\"_ _20\"/> <span class=\"_ _0\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e rilev<span class=\"_ _20\"/>ata<span class=\"_ _0\"/> come<span class=\"_ _20\"/> <span class=\"_ _0\"/>costo nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>del pe<span class=\"_ _20\"/>ri<span class=\"_ _0\"/>odo.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _21\"/>passivit\u00e0 <span class=\"_ _11\"/>finanziarie<span class=\"_ _1\"/> <span class=\"_ _11\"/>includono<span class=\"_ _20\"/> <span class=\"_ _21\"/>i <span class=\"_ _21\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iti <span class=\"_ _11\"/>finanziari, <span class=\"_ _11\"/>quali<span class=\"_ _20\"/> <span class=\"_ _21\"/>il <span class=\"_ _11\"/>prestito <span class=\"_ _11\"/>o<span class=\"_ _20\"/>bbl<span class=\"_ _0\"/>igazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio, <span class=\"_ _11\"/>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0<span class=\"_ _0\"/> fin<span class=\"_ _1\"/>anziarie, ivi<span class=\"_ _20\"/> <span class=\"_ _0\"/>inclusi gli strumen<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati, e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>debiti comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali.<span class=\"_ _0\"/> Ad<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>e<span class=\"_ _20\"/>ccez<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>degli <span class=\"_ _2c\"> </span>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2c\"> </span>finanziari <span class=\"_ _2c\"> </span>deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti, <span class=\"_ _2b\"> </span>le <span class=\"_ _2c\"> </span>passivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziarie <span class=\"_ _2c\"> </span>sono <span class=\"_ _2c\"> </span>esposte<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2c\"> </span>se <span class=\"_ _2b\"> </span>l<span class=\"_ _1\"/>\u2019impatto<span class=\"_ _1\"/> <span class=\"_ _2b\"> </span>\u00e8<span class=\"_ _264\"> </span>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icativo<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>l co<span class=\"_ _20\"/>sto a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>izzato uti<span class=\"_ _1\"/>lizzando il me<span class=\"_ _20\"/>t<span class=\"_ _0\"/>odo dell<span class=\"_ _1\"/>\u2019inter<span class=\"_ _11\"/><span class=\"ff1\">e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e ef<span class=\"_ _1\"/>fettivo<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> </span>Gli <span class=\"_ _2d\"/>strume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _2d\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivati <span class=\"_ _2d\"/>sono <span class=\"_ _2d\"/>ini<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ialme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>costo<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>adeg<span class=\"_ _1\"/>uati <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2f\"> </span><span class=\"ff3\">fair<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>value<span class=\"ff1\"> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>succe<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>ve<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>date <span class=\"_ _2d\"/>di<span class=\"_ _264\"> </span></span></span>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a<span class=\"_ _0\"/>. <span class=\"_ _20\"/>Le<span class=\"_ _20\"/> v<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>iazion<span class=\"_ _20\"/>i <span class=\"_ _1\"/>nel<span class=\"_ _1\"/> <span class=\"_ _20\"/><span class=\"ff3\">f<span class=\"_ _0\"/>air <span class=\"_ _20\"/>value<span class=\"_ _20\"/><span class=\"ff1\"> de<span class=\"_ _20\"/>gli <span class=\"_ _20\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>der<span class=\"_ _0\"/>ivati <span class=\"_ _33\"/>che <span class=\"_ _33\"/>non <span class=\"_ _20\"/>sono <span class=\"_ _20\"/>qualif<span class=\"_ _1\"/>icati <span class=\"_ _20\"/>di<span class=\"_ _20\"/> co<span class=\"_ _1\"/>pertura <span class=\"_ _20\"/>sono<span class=\"_ _20\"/> rile<span class=\"_ _20\"/>vat<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>conto economico<span class=\"_ _20\"/> <span class=\"_ _0\"/>del periodo<span class=\"_ _1\"/> in cui<span class=\"_ _1\"/> si <span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ific<span class=\"_ _1\"/>ano.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-337": {
   "value": "Stock Options<span class=\"_ _264\"> </span>I <span class=\"_ _20\"/>piani<span class=\"_ _20\"/> di<span class=\"_ _20\"/> Sto<span class=\"_ _20\"/>c<span class=\"_ _0\"/>k <span class=\"_ _33\"/>Options <span class=\"_ _20\"/>vengono <span class=\"_ _20\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abilizzati <span class=\"_ _33\"/>sec<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ndo <span class=\"_ _20\"/>le <span class=\"_ _1\"/>mod<span class=\"_ _20\"/>al<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _20\"/>prev<span class=\"_ _1\"/>iste <span class=\"_ _33\"/>da<span class=\"_ _0\"/>ll\u2019I<span class=\"_ _1\"/>FRS 2<span class=\"_ _20\"/> <span class=\"_ _20\"/>a p<span class=\"_ _20\"/>art<span class=\"_ _0\"/>ire<span class=\"_ _20\"/> d<span class=\"_ _20\"/>al m<span class=\"_ _33\"/>oment<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssegnazione<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ipartendo l<span class=\"_ _1\"/>\u2019onere del<span class=\"_ _20\"/> <span class=\"_ _0\"/>loro<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff3\">fair <span class=\"_ _0\"/>value <span class=\"_ _1\"/><span class=\"ff1\">lungo<span class=\"_ _20\"/> <span class=\"_ _0\"/>il periodo di<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _33\"/>a<span class=\"_ _0\"/>tur<span class=\"_ _0\"/>azio<span class=\"_ _20\"/>ne delle stesse.<span class=\"_ _264\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-338": {
   "value": "Debiti comm<span class=\"_ _20\"/>erciali<span class=\"_ _264\"> </span>I <span class=\"_ _21\"/>de<span class=\"_ _1\"/>biti <span class=\"_ _21\"/>comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali <span class=\"_ _21\"/>sono <span class=\"_ _21\"/>obbligazioni <span class=\"_ _11\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>pagare<span class=\"_ _1\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>fro<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _21\"/>beni <span class=\"_ _21\"/>o <span class=\"_ _11\"/>s<span class=\"_ _0\"/>ervizi <span class=\"_ _11\"/>a<span class=\"_ _0\"/>cq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>isiti <span class=\"_ _21\"/>da <span class=\"_ _21\"/>fo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nitori <span class=\"_ _21\"/>nell\u2019<span class=\"_ _1\"/>a<span class=\"_ _0\"/>m<span class=\"_ _20\"/>b<span class=\"_ _0\"/>it<span class=\"_ _264\"> </span>o<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttivit\u00e0 <span class=\"_ _20\"/>ordin<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _20\"/>di <span class=\"_ _33\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>presa. <span class=\"ff1\">I<span class=\"_ _20\"/> d<span class=\"_ _20\"/>ebiti<span class=\"_ _20\"/> c<span class=\"_ _1\"/>omme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali <span class=\"_ _20\"/>sono <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _20\"/>al <span class=\"_ _20\"/>costo<span class=\"_ _20\"/> am<span class=\"_ _1\"/>mo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tizzato <span class=\"_ _33\"/>utilizzando <span class=\"_ _33\"/>il m<span class=\"_ _20\"/>etod<span class=\"_ _264\"> </span></span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e effettivo<span class=\"_ _1\"/>.<span class=\"_ _0\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-339": {
   "value": "Riconoscim<span class=\"_ _20\"/>ento dei ricavi<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>vendite di beni<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono ricono<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>iute quando i beni<span class=\"_ _20\"/> s<span class=\"_ _0\"/>ono sp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dit<span class=\"_ _0\"/>i e la socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> ha trasferito<span class=\"_ _20\"/> <span class=\"_ _0\"/>all<span class=\"_ _1\"/>\u2019acquirente<span class=\"_ _1\"/> <span class=\"_ _0\"/>i risch<span class=\"_ _264\"> </span>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>i benefici<span class=\"_ _20\"/> <span class=\"_ _0\"/>signific<span class=\"_ _1\"/>ativi c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nnessi all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>prie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> dei be<span class=\"_ _0\"/>ni.<span class=\"_ _264\"> </span>I <span class=\"_ _25\"/>ricav<span class=\"_ _1\"/>i <span class=\"_ _22\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r <span class=\"_ _25\"/>ser<span class=\"_ _0\"/>v<span class=\"_ _1\"/>izi <span class=\"_ _22\"/>s<span class=\"_ _0\"/>ono <span class=\"_ _22\"/>r<span class=\"_ _0\"/>icon<span class=\"_ _1\"/>o<span class=\"_ _1\"/>s<span class=\"_ _0\"/>ci<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>i <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _25\"/>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>etenza <span class=\"_ _22\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _25\"/>base <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _25\"/>mome<span class=\"_ _20\"/>nto <span class=\"_ _2d\"/>di<span class=\"_ _1\"/> <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ogazione<span class=\"_ _20\"/> <span class=\"_ _2d\"/>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>azioni.<span class=\"_ _264\"> </span><span class=\"_ _0\"/> Quando<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _25\"> </span>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ato <span class=\"_ _25\"> </span>di <span class=\"_ _2d\"> </span>un<span class=\"_ _1\"/>\u2019operazione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>pre<span class=\"_ _1\"/>stazione <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>servizi<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>pu\u00f2 <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>att<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ndibilmente<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sti<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o, <span class=\"_ _2d\"> </span>i <span class=\"_ _25\"> </span>r<span class=\"_ _0\"/>ic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>v<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivan<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i dall\u2019ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azione sono <span class=\"_ _0\"/>rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>i c<span class=\"_ _0\"/>on<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imento a<span class=\"_ _0\"/>llo<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>adi<span class=\"_ _20\"/>o <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>comple<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o dell\u2019ope<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>dat<span class=\"_ _264\"> </span>a<span class=\"_ _264\"> </span>di rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o del bilancio<span class=\"_ _1\"/>.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-319": {
   "value": "Imposte<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _1\"/> dell\u2019esercizio<span class=\"_ _20\"/> <span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>s<span class=\"_ _0\"/>en<span class=\"_ _1\"/>tano la somm<span class=\"_ _20\"/>a <span class=\"_ _0\"/>delle imposte co<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i e<span class=\"_ _20\"/> a<span class=\"_ _0\"/>nticipate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>diffe<span class=\"_ _1\"/>rite.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>correnti<span class=\"_ _1\"/> <span class=\"_ _20\"/>sul <span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ddito <span class=\"_ _20\"/>dell\u2019esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>iscr<span class=\"_ _0\"/>itte <span class=\"_ _33\"/>tr<span class=\"_ _0\"/>a <span class=\"_ _20\"/>i <span class=\"_ _20\"/>\u201c<span class=\"_ _0\"/>de<span class=\"_ _20\"/>bit<span class=\"_ _0\"/>i <span class=\"_ _33\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>impo<span class=\"_ _1\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/> sul<span class=\"_ _20\"/> redd<span class=\"_ _20\"/>it<span class=\"_ _0\"/>o\u201d<span class=\"_ _20\"/> al <span class=\"_ _20\"/>netto<span class=\"_ _20\"/> degli <span class=\"_ _20\"/>accon<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sat<span class=\"_ _0\"/>i, <span class=\"_ _2f\"> </span>o<span class=\"_ _20\"/>vvero <span class=\"_ _2d\"> </span>nella <span class=\"_ _2f\"> </span>voce<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>\u201ccr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dit<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>per <span class=\"_ _2f\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>sul<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>reddito\u201d <span class=\"_ _2f\"> </span>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lora <span class=\"_ _2f\"> </span>il <span class=\"_ _2f\"> </span>s<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ldo<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>risul<span class=\"_ _1\"/>ti <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>cre<span class=\"_ _20\"/>dito, <span class=\"_ _2f\"> </span>son<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminate<span class=\"_ _20\"/> <span class=\"_ _0\"/>in base alla stim<span class=\"_ _20\"/>a <span class=\"_ _0\"/>del<span class=\"_ _1\"/> r<span class=\"_ _0\"/>eddi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibile<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> confor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>it\u00e0 a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> dis<span class=\"_ _0\"/>p<span class=\"_ _0\"/>osizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>in vigore.<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>i<span class=\"_ _0\"/>mposte<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti <span class=\"_ _25\"> </span>sono<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>ba<span class=\"_ _0\"/>sate <span class=\"_ _22\"> </span>sul <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _22\"> </span>imponibi<span class=\"_ _20\"/>le <span class=\"_ _25\"> </span>dell\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio. <span class=\"_ _25\"> </span>Il <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ddit<span class=\"_ _0\"/>o <span class=\"_ _22\"> </span>im<span class=\"_ _1\"/>ponib<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>dif<span class=\"_ _20\"/>f<span class=\"_ _0\"/>eri<span class=\"_ _1\"/>sc<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>dal<span class=\"_ _264\"> </span>risultato r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tato <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>conto<span class=\"_ _20\"/> <span class=\"_ _11\"/>economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o p<span class=\"_ _0\"/>oich\u00e9<span class=\"_ _1\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>clude<span class=\"_ _20\"/> <span class=\"_ _11\"/>componen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i p<span class=\"_ _0\"/>ositivi <span class=\"_ _0\"/>e <span class=\"_ _0\"/>neg<span class=\"_ _1\"/>ativi <span class=\"_ _0\"/>che sa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>nn<span class=\"_ _20\"/>o t<span class=\"_ _0\"/>assa<span class=\"_ _0\"/>bil<span class=\"_ _20\"/>i ded<span class=\"_ _20\"/>uc<span class=\"_ _0\"/>ibili<span class=\"_ _1\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltri <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erci<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _1\"/>sclude <span class=\"_ _11\"/>inol<span class=\"_ _20\"/>tr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>voci<span class=\"_ _20\"/> <span class=\"_ _21\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>non <span class=\"_ _11\"/>sarann<span class=\"_ _1\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>m<span class=\"_ _1\"/>ai <span class=\"_ _11\"/>ta<span class=\"_ _0\"/>ssabi<span class=\"_ _1\"/>li <span class=\"_ _11\"/>o <span class=\"_ _11\"/>ded<span class=\"_ _20\"/>ucib<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _11\"/>La <span class=\"_ _11\"/>passiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _21\"/>pe<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste correnti<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8 calcolata util<span class=\"_ _20\"/>izzando le<span class=\"_ _1\"/> al<span class=\"_ _0\"/>iquote<span class=\"_ _20\"/> <span class=\"_ _0\"/>vigenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>o di fatto vige<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> data <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncio.<span class=\"_ _11\"/> Le<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _0\"/>mposte<span class=\"_ _1\"/> <span class=\"_ _25\"/>antici<span class=\"_ _1\"/>pate/diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _0\"/>mposte<span class=\"_ _20\"/> <span class=\"_ _25\"/>che <span class=\"_ _22\"/>ci <span class=\"_ _2d\"> </span>si <span class=\"_ _22\"/>a<span class=\"_ _0\"/>spe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta <span class=\"_ _25\"/>d<span class=\"_ _20\"/>i <span class=\"_ _25\"/>pagar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>o <span class=\"_ _25\"/>di<span class=\"_ _20\"/> <span class=\"_ _25\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"/>sulle<span class=\"_ _20\"/> <span class=\"_ _25\"/>diff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>nz<span class=\"_ _264\"> </span>tempo<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>ne<span class=\"_ _20\"/>e <span class=\"_ _0\"/>fra<span class=\"_ _0\"/> <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _0\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abile <span class=\"_ _0\"/>delle <span class=\"_ _0\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>delle<span class=\"_ _1\"/> <span class=\"_ _11\"/>passiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>bilancio <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _0\"/>corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>v<span class=\"_ _1\"/>alore<span class=\"_ _1\"/> <span class=\"_ _11\"/>fiscale<span class=\"_ _264\"> </span>utili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zato <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>cal<span class=\"_ _1\"/>colo<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibile<span class=\"_ _1\"/> <span class=\"_ _0\"/>fiscale. Le pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>i<span class=\"_ _0\"/>t\u00e0 <span class=\"_ _0\"/>fi<span class=\"_ _20\"/>sca<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _0\"/>differit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono gen<span class=\"_ _0\"/><span class=\"ff1\">eralmente<span class=\"_ _1\"/> <span class=\"_ _0\"/>rilev<span class=\"_ _1\"/>ate p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>tutt<span class=\"_ _264\"> </span></span>le<span class=\"_ _20\"/> d<span class=\"_ _20\"/>iff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>ze <span class=\"_ _33\"/>t<span class=\"_ _0\"/>emporane<span class=\"_ _20\"/>e <span class=\"_ _20\"/>imponi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>, m<span class=\"_ _20\"/>entr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _20\"/>le <span class=\"_ _33\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _33\"/>fiscali <span class=\"_ _20\"/>dif<span class=\"_ _1\"/>ferite<span class=\"_ _1\"/> <span class=\"_ _33\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ilev<span class=\"_ _1\"/>ate <span class=\"_ _20\"/>nella <span class=\"_ _33\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>a<span class=\"_ _0\"/> <span class=\"_ _33\"/>in<span class=\"_ _1\"/> <span class=\"_ _33\"/>cui <span class=\"_ _33\"/>s<span class=\"_ _0\"/>i <span class=\"_ _33\"/>riteng<span class=\"_ _1\"/>a<span class=\"_ _264\"> </span>probabile<span class=\"_ _20\"/>  che  vi<span class=\"_ _20\"/>  sa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>nn<span class=\"_ _20\"/>o  risul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>ti  fi<span class=\"_ _20\"/>scal<span class=\"_ _0\"/>i  im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibili  in<span class=\"_ _20\"/>  futur<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  che<span class=\"_ _20\"/>  consentano  l<span class=\"_ _20\"/>\u2019ut<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zo  delle<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>diffe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>z<span class=\"_ _264\"> </span>temporane<span class=\"_ _20\"/>e de<span class=\"_ _20\"/>ducibili. <span class=\"_ _20\"/>Il <span class=\"_ _20\"/>valore<span class=\"_ _1\"/> <span class=\"_ _20\"/>di <span class=\"_ _20\"/>car<span class=\"_ _0\"/>ico<span class=\"_ _20\"/> delle<span class=\"_ _20\"/> <span class=\"_ _1\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>fiscali <span class=\"_ _20\"/>differite<span class=\"_ _20\"/> \u00e8 <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _33\"/>ogni <span class=\"_ _20\"/>data d<span class=\"_ _20\"/>i <span class=\"_ _20\"/>bilancio<span class=\"_ _20\"/> e<span class=\"_ _20\"/> rido<span class=\"_ _20\"/>tt<span class=\"_ _264\"> </span>nella misura <span class=\"_ _0\"/>in cui <span class=\"_ _0\"/>non <span class=\"_ _0\"/>sia <span class=\"_ _0\"/>pi\u00f9 pr<span class=\"_ _0\"/>obabi<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>l\u2019esistenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>di <span class=\"_ _0\"/>sufficienti r<span class=\"_ _0\"/>edditi<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibili t<span class=\"_ _0\"/>ali<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>consen<span class=\"_ _20\"/>tir<span class=\"_ _0\"/>e in <span class=\"_ _0\"/>tutt<span class=\"_ _264\"> </span>o in<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>te<span class=\"_ _1\"/> il<span class=\"_ _1\"/> recupero di tali attiv<span class=\"_ _20\"/>it\u00e0.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>ant<span class=\"_ _0\"/>ici<span class=\"_ _1\"/>pate/diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite <span class=\"_ _21\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>calcolate <span class=\"_ _21\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>base <span class=\"_ _25\"> </span>all<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>liquota <span class=\"_ _22\"> </span>fiscale<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>che<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>c<span class=\"_ _0\"/>i <span class=\"_ _21\"/>si <span class=\"_ _22\"> </span>aspetta <span class=\"_ _22\"> </span>sar<span class=\"_ _0\"/>\u00e0 <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>vigo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span>momen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  del<span class=\"_ _1\"/>  realizzo  de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>atti<span class=\"_ _0\"/>vit\u00e0  o<span class=\"_ _20\"/>  dell\u2019estinzione<span class=\"_ _1\"/>  della  pass<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>it\u00e0.  Le  im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste  an<span class=\"_ _1\"/>ticipate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>diffe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>ite<span class=\"_ _20\"/>  sono<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>dire<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>on<span class=\"_ _1\"/>to <span class=\"_ _2d\"> </span>ec<span class=\"_ _0\"/>onomi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>ad <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>ccezione <span class=\"_ _2f\"> </span>di<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>voci<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>ir<span class=\"_ _0\"/>ettame<span class=\"_ _1\"/>nte <span class=\"_ _2d\"> </span>a<span class=\"_ _264\"> </span>patrimo<span class=\"_ _20\"/>ni<span class=\"_ _0\"/>o <span class=\"_ _20\"/>netto, nel<span class=\"_ _20\"/> qual<span class=\"_ _1\"/> caso<span class=\"_ _20\"/> anche <span class=\"_ _20\"/>le rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive <span class=\"_ _20\"/>imp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ste<span class=\"_ _20\"/> <span class=\"_ _0\"/>diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite<span class=\"_ _1\"/> sono<span class=\"_ _20\"/> anch\u2019e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>te<span class=\"_ _20\"/> al patrim<span class=\"_ _20\"/>onio ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>anticipate <span class=\"_ _20\"/>vengono <span class=\"_ _20\"/>cl<span class=\"_ _1\"/>assificat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> com<span class=\"_ _1\"/>e <span class=\"_ _20\"/>at<span class=\"_ _0\"/>tivit\u00e0 <span class=\"_ _20\"/>non<span class=\"_ _1\"/> co<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _20\"/>se <span class=\"_ _20\"/>la <span class=\"_ _1\"/>quo<span class=\"_ _20\"/>ta di<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>anticipate<span class=\"_ _20\"/> e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>igibili<span class=\"_ _264\"> </span>en<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>o l\u2019ese<span class=\"_ _1\"/>rcizio succe<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivo <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>trascurabile<span class=\"_ _20\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-340": {
   "value": "Imposte<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _1\"/> dell\u2019esercizio<span class=\"_ _20\"/> <span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>s<span class=\"_ _0\"/>en<span class=\"_ _1\"/>tano la somm<span class=\"_ _20\"/>a <span class=\"_ _0\"/>delle imposte co<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i e<span class=\"_ _20\"/> a<span class=\"_ _0\"/>nticipate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>diffe<span class=\"_ _1\"/>rite.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Le<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>correnti<span class=\"_ _1\"/> <span class=\"_ _20\"/>sul <span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ddito <span class=\"_ _20\"/>dell\u2019esercizio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>iscr<span class=\"_ _0\"/>itte <span class=\"_ _33\"/>tr<span class=\"_ _0\"/>a <span class=\"_ _20\"/>i <span class=\"_ _20\"/>\u201c<span class=\"_ _0\"/>de<span class=\"_ _20\"/>bit<span class=\"_ _0\"/>i <span class=\"_ _33\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>impo<span class=\"_ _1\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/> sul<span class=\"_ _20\"/> redd<span class=\"_ _20\"/>it<span class=\"_ _0\"/>o\u201d<span class=\"_ _20\"/> al <span class=\"_ _20\"/>netto<span class=\"_ _20\"/> degli <span class=\"_ _20\"/>accon<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sat<span class=\"_ _0\"/>i, <span class=\"_ _2f\"> </span>o<span class=\"_ _20\"/>vvero <span class=\"_ _2d\"> </span>nella <span class=\"_ _2f\"> </span>voce<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>\u201ccr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>dit<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>per <span class=\"_ _2f\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>sul<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>reddito\u201d <span class=\"_ _2f\"> </span>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>lora <span class=\"_ _2f\"> </span>il <span class=\"_ _2f\"> </span>s<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ldo<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>risul<span class=\"_ _1\"/>ti <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>cre<span class=\"_ _20\"/>dito, <span class=\"_ _2f\"> </span>son<span class=\"_ _264\"> </span>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminate<span class=\"_ _20\"/> <span class=\"_ _0\"/>in base alla stim<span class=\"_ _20\"/>a <span class=\"_ _0\"/>del<span class=\"_ _1\"/> r<span class=\"_ _0\"/>eddi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibile<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> confor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>it\u00e0 a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> dis<span class=\"_ _0\"/>p<span class=\"_ _0\"/>osizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>in vigore.<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>i<span class=\"_ _0\"/>mposte<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>renti <span class=\"_ _25\"> </span>sono<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>ba<span class=\"_ _0\"/>sate <span class=\"_ _22\"> </span>sul <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _22\"> </span>imponibi<span class=\"_ _20\"/>le <span class=\"_ _25\"> </span>dell\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio. <span class=\"_ _25\"> </span>Il <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ddit<span class=\"_ _0\"/>o <span class=\"_ _22\"> </span>im<span class=\"_ _1\"/>ponib<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>dif<span class=\"_ _20\"/>f<span class=\"_ _0\"/>eri<span class=\"_ _1\"/>sc<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>dal<span class=\"_ _264\"> </span>risultato r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tato <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>conto<span class=\"_ _20\"/> <span class=\"_ _11\"/>economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o p<span class=\"_ _0\"/>oich\u00e9<span class=\"_ _1\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>clude<span class=\"_ _20\"/> <span class=\"_ _11\"/>componen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i p<span class=\"_ _0\"/>ositivi <span class=\"_ _0\"/>e <span class=\"_ _0\"/>neg<span class=\"_ _1\"/>ativi <span class=\"_ _0\"/>che sa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>nn<span class=\"_ _20\"/>o t<span class=\"_ _0\"/>assa<span class=\"_ _0\"/>bil<span class=\"_ _20\"/>i ded<span class=\"_ _20\"/>uc<span class=\"_ _0\"/>ibili<span class=\"_ _1\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ltri <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erci<span class=\"_ _20\"/>z<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>e<span class=\"_ _1\"/>sclude <span class=\"_ _11\"/>inol<span class=\"_ _20\"/>tr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>voci<span class=\"_ _20\"/> <span class=\"_ _21\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>non <span class=\"_ _11\"/>sarann<span class=\"_ _1\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>m<span class=\"_ _1\"/>ai <span class=\"_ _11\"/>ta<span class=\"_ _0\"/>ssabi<span class=\"_ _1\"/>li <span class=\"_ _11\"/>o <span class=\"_ _11\"/>ded<span class=\"_ _20\"/>ucib<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _11\"/>La <span class=\"_ _11\"/>passiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _21\"/>pe<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste correnti<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8 calcolata util<span class=\"_ _20\"/>izzando le<span class=\"_ _1\"/> al<span class=\"_ _0\"/>iquote<span class=\"_ _20\"/> <span class=\"_ _0\"/>vigenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>o di fatto vige<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> data <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncio.<span class=\"_ _11\"/> Le<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _0\"/>mposte<span class=\"_ _1\"/> <span class=\"_ _25\"/>antici<span class=\"_ _1\"/>pate/diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _0\"/>mposte<span class=\"_ _20\"/> <span class=\"_ _25\"/>che <span class=\"_ _22\"/>ci <span class=\"_ _2d\"> </span>si <span class=\"_ _22\"/>a<span class=\"_ _0\"/>spe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta <span class=\"_ _25\"/>d<span class=\"_ _20\"/>i <span class=\"_ _25\"/>pagar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>o <span class=\"_ _25\"/>di<span class=\"_ _20\"/> <span class=\"_ _25\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"/>sulle<span class=\"_ _20\"/> <span class=\"_ _25\"/>diff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>nz<span class=\"_ _264\"> </span>tempo<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>ne<span class=\"_ _20\"/>e <span class=\"_ _0\"/>fra<span class=\"_ _0\"/> <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>valo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _0\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abile <span class=\"_ _0\"/>delle <span class=\"_ _0\"/>at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>delle<span class=\"_ _1\"/> <span class=\"_ _11\"/>passiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>bilancio <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _0\"/>corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>v<span class=\"_ _1\"/>alore<span class=\"_ _1\"/> <span class=\"_ _11\"/>fiscale<span class=\"_ _264\"> </span>utili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zato <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>cal<span class=\"_ _1\"/>colo<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibile<span class=\"_ _1\"/> <span class=\"_ _0\"/>fiscale. Le pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>i<span class=\"_ _0\"/>t\u00e0 <span class=\"_ _0\"/>fi<span class=\"_ _20\"/>sca<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _0\"/>differit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono gen<span class=\"_ _0\"/><span class=\"ff1\">eralmente<span class=\"_ _1\"/> <span class=\"_ _0\"/>rilev<span class=\"_ _1\"/>ate p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>tutt<span class=\"_ _264\"> </span></span>le<span class=\"_ _20\"/> d<span class=\"_ _20\"/>iff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>ze <span class=\"_ _33\"/>t<span class=\"_ _0\"/>emporane<span class=\"_ _20\"/>e <span class=\"_ _20\"/>imponi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>, m<span class=\"_ _20\"/>entr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _20\"/>le <span class=\"_ _33\"/>att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _33\"/>fiscali <span class=\"_ _20\"/>dif<span class=\"_ _1\"/>ferite<span class=\"_ _1\"/> <span class=\"_ _33\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ilev<span class=\"_ _1\"/>ate <span class=\"_ _20\"/>nella <span class=\"_ _33\"/>mi<span class=\"_ _20\"/>sur<span class=\"_ _0\"/>a<span class=\"_ _0\"/> <span class=\"_ _33\"/>in<span class=\"_ _1\"/> <span class=\"_ _33\"/>cui <span class=\"_ _33\"/>s<span class=\"_ _0\"/>i <span class=\"_ _33\"/>riteng<span class=\"_ _1\"/>a<span class=\"_ _264\"> </span>probabile<span class=\"_ _20\"/>  che  vi<span class=\"_ _20\"/>  sa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>nn<span class=\"_ _20\"/>o  risul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>ti  fi<span class=\"_ _20\"/>scal<span class=\"_ _0\"/>i  im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibili  in<span class=\"_ _20\"/>  futur<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  che<span class=\"_ _20\"/>  consentano  l<span class=\"_ _20\"/>\u2019ut<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zo  delle<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>diffe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>z<span class=\"_ _264\"> </span>temporane<span class=\"_ _20\"/>e de<span class=\"_ _20\"/>ducibili. <span class=\"_ _20\"/>Il <span class=\"_ _20\"/>valore<span class=\"_ _1\"/> <span class=\"_ _20\"/>di <span class=\"_ _20\"/>car<span class=\"_ _0\"/>ico<span class=\"_ _20\"/> delle<span class=\"_ _20\"/> <span class=\"_ _1\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>fiscali <span class=\"_ _20\"/>differite<span class=\"_ _20\"/> \u00e8 <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _33\"/>ogni <span class=\"_ _20\"/>data d<span class=\"_ _20\"/>i <span class=\"_ _20\"/>bilancio<span class=\"_ _20\"/> e<span class=\"_ _20\"/> rido<span class=\"_ _20\"/>tt<span class=\"_ _264\"> </span>nella misura <span class=\"_ _0\"/>in cui <span class=\"_ _0\"/>non <span class=\"_ _0\"/>sia <span class=\"_ _0\"/>pi\u00f9 pr<span class=\"_ _0\"/>obabi<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>l\u2019esistenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>di <span class=\"_ _0\"/>sufficienti r<span class=\"_ _0\"/>edditi<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>onibili t<span class=\"_ _0\"/>ali<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>consen<span class=\"_ _20\"/>tir<span class=\"_ _0\"/>e in <span class=\"_ _0\"/>tutt<span class=\"_ _264\"> </span>o in<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>te<span class=\"_ _1\"/> il<span class=\"_ _1\"/> recupero di tali attiv<span class=\"_ _20\"/>it\u00e0.<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>ant<span class=\"_ _0\"/>ici<span class=\"_ _1\"/>pate/diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite <span class=\"_ _21\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>calcolate <span class=\"_ _21\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>base <span class=\"_ _25\"> </span>all<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>liquota <span class=\"_ _22\"> </span>fiscale<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>che<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>c<span class=\"_ _0\"/>i <span class=\"_ _21\"/>si <span class=\"_ _22\"> </span>aspetta <span class=\"_ _22\"> </span>sar<span class=\"_ _0\"/>\u00e0 <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>vigo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _21\"/>a<span class=\"_ _264\"> </span>momen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  del<span class=\"_ _1\"/>  realizzo  de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>atti<span class=\"_ _0\"/>vit\u00e0  o<span class=\"_ _20\"/>  dell\u2019estinzione<span class=\"_ _1\"/>  della  pass<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>it\u00e0.  Le  im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste  an<span class=\"_ _1\"/>ticipate<span class=\"_ _20\"/>/<span class=\"_ _0\"/>diffe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>ite<span class=\"_ _20\"/>  sono<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>te<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>dire<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>al <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>on<span class=\"_ _1\"/>to <span class=\"_ _2d\"> </span>ec<span class=\"_ _0\"/>onomi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>, <span class=\"_ _2f\"> </span>ad <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>ccezione <span class=\"_ _2f\"> </span>di<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>voci<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>ir<span class=\"_ _0\"/>ettame<span class=\"_ _1\"/>nte <span class=\"_ _2d\"> </span>a<span class=\"_ _264\"> </span>patrimo<span class=\"_ _20\"/>ni<span class=\"_ _0\"/>o <span class=\"_ _20\"/>netto, nel<span class=\"_ _20\"/> qual<span class=\"_ _1\"/> caso<span class=\"_ _20\"/> anche <span class=\"_ _20\"/>le rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive <span class=\"_ _20\"/>imp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ste<span class=\"_ _20\"/> <span class=\"_ _0\"/>diffe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ite<span class=\"_ _1\"/> sono<span class=\"_ _20\"/> anch\u2019e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>te<span class=\"_ _20\"/> al patrim<span class=\"_ _20\"/>onio ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>anticipate <span class=\"_ _20\"/>vengono <span class=\"_ _20\"/>cl<span class=\"_ _1\"/>assificat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> com<span class=\"_ _1\"/>e <span class=\"_ _20\"/>at<span class=\"_ _0\"/>tivit\u00e0 <span class=\"_ _20\"/>non<span class=\"_ _1\"/> co<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _20\"/>se <span class=\"_ _20\"/>la <span class=\"_ _1\"/>quo<span class=\"_ _20\"/>ta di<span class=\"_ _20\"/> im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>anticipate<span class=\"_ _20\"/> e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>igibili<span class=\"_ _264\"> </span>en<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>o l\u2019ese<span class=\"_ _1\"/>rcizio succe<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivo <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>trascurabile<span class=\"_ _20\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-341": {
   "value": "Risultato per azion<span class=\"_ _20\"/>e<span class=\"_ _264\"> </span>L\u2019utile<span class=\"_ _33\"/>  base<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>p<span class=\"_ _0\"/>er <span class=\"_ _2f\"> </span>azione<span class=\"_ _20\"/>  \u00e8<span class=\"_ _33\"/> <span class=\"_ _2e\"> </span>calc<span class=\"_ _20\"/>olato <span class=\"_ _2f\"> </span>dividendo <span class=\"_ _2d\"> </span>il <span class=\"_ _2f\"> </span>risultato <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o <span class=\"_ _2d\"> </span>della <span class=\"_ _2f\"> </span>Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>, <span class=\"_ _2f\"> </span>per <span class=\"_ _2f\"> </span>il<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>n<span class=\"_ _20\"/>u<span class=\"_ _0\"/>me<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/>  m<span class=\"_ _1\"/>edi<span class=\"_ _264\"> </span>ponde<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato delle<span class=\"_ _20\"/> a<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff7\">ordin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie in circol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>ante l\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio<span class=\"_ _20\"/>. <span class=\"_ _11\"/><span class=\"ff1\"> </span></span>L\u2019utile<span class=\"_ _33\"/>  diluito <span class=\"_ _2f\"> </span>per  azi<span class=\"_ _20\"/>one  \u00e8<span class=\"_ _20\"/>  c<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lc<span class=\"_ _1\"/>olato <span class=\"_ _2f\"> </span>rettifi<span class=\"_ _1\"/>ca<span class=\"_ _0\"/>ndo<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>l<span class=\"_ _1\"/>a <span class=\"_ _2f\"> </span>medi<span class=\"_ _1\"/>a  ponde<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>ta  d<span class=\"_ _20\"/>el <span class=\"_ _2f\"> </span>nume<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>di  azio<span class=\"_ _20\"/>ni <span class=\"_ _2e\"> </span>o<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dinarie <span class=\"_ _2f\"> </span>in<span class=\"_ _264\"> </span>ci<span class=\"_ _20\"/>r<span class=\"_ _0\"/>colazione <span class=\"_ _0\"/>assumendo<span class=\"_ _1\"/> <span class=\"_ _11\"/>l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _20\"/>nversione<span class=\"_ _20\"/> <span class=\"_ _11\"/>in <span class=\"_ _0\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>ordinar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>tutte<span class=\"_ _20\"/> <span class=\"_ _11\"/>le <span class=\"_ _0\"/>potenziali <span class=\"_ _0\"/>azioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>ave<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _0\"/>effe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to <span class=\"_ _21\"/>diluitiv<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>s<span class=\"_ _0\"/>\u00ec come<span class=\"_ _20\"/> <span class=\"_ _0\"/>previsto dallo IAS 33.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-342": {
   "value": "Dividen<span class=\"_ _20\"/>di<span class=\"_ _0\"/> Sono<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti quando sorge<span class=\"_ _20\"/> i<span class=\"_ _0\"/>l di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>itto degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>Azioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i a<span class=\"_ _0\"/> riceve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e il<span class=\"_ _20\"/> pa<span class=\"_ _0\"/>gamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o che<span class=\"_ _20\"/> <span class=\"_ _0\"/>nor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lme<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _0\"/>corrisponde<span class=\"_ _1\"/> al<span class=\"_ _0\"/>la<span class=\"_ _264\"> </span>delibe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a assem<span class=\"_ _20\"/>bl<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re d<span class=\"_ _20\"/>i distribuzione<span class=\"_ _20\"/> dei dividendi<span class=\"_ _20\"/>.<span class=\"_ _0\"/> La <span class=\"_ _20\"/>distribuzione<span class=\"_ _20\"/> di div<span class=\"_ _1\"/>idendi<span class=\"_ _1\"/> viene<span class=\"_ _1\"/> qui<span class=\"_ _0\"/>ndi <span class=\"_ _20\"/>r<span class=\"_ _0\"/>egistrata com<span class=\"_ _20\"/>e<span class=\"_ _264\"> </span>passiv<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _25\"> </span>nel <span class=\"_ _22\"> </span>b<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io <span class=\"_ _22\"> </span>nel <span class=\"_ _22\"> </span>p<span class=\"_ _0\"/>eriodo <span class=\"_ _25\"> </span>in<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>cui <span class=\"_ _25\"> </span>la <span class=\"_ _25\"> </span>distribuzione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>degli<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>stessi <span class=\"_ _22\"> </span>viene <span class=\"_ _25\"> </span>appr<span class=\"_ _0\"/>ov<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _25\"> </span>dall<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>ssemble<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>degli<span class=\"_ _264\"> </span>azioni<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-343": {
   "value": "Uso di stime<span class=\"_ _264\"> </span>La predi<span class=\"_ _20\"/>sposizione dei bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nci richiede<span class=\"_ _20\"/> <span class=\"_ _0\"/>da parte de<span class=\"_ _20\"/>gli Amm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>nistra<span class=\"_ _0\"/>tori l\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ppli<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _1\"/> pr<span class=\"_ _0\"/>inci<span class=\"_ _1\"/>pi e me<span class=\"_ _20\"/>t<span class=\"_ _11\"/><span class=\"ff1\">odologi<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>bili<span class=\"_ _1\"/> che<span class=\"_ _20\"/>,<span class=\"_ _0\"/> i<span class=\"_ _1\"/>n<span class=\"_ _1\"/> talune<span class=\"_ _20\"/> ci<span class=\"_ _20\"/>r<span class=\"_ _0\"/>costanze<span class=\"_ _20\"/>,<span class=\"_ _0\"/> si <span class=\"_ _20\"/>basan<span class=\"_ _1\"/>o <span class=\"_ _20\"/>su di<span class=\"_ _20\"/>fficili e<span class=\"_ _20\"/> sogge<span class=\"_ _20\"/>ttive v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazion<span class=\"_ _1\"/>i e<span class=\"_ _20\"/> stime<span class=\"_ _20\"/> basate <span class=\"_ _20\"/>sull\u2019e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erienza<span class=\"_ _264\"> </span>storic<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>ed <span class=\"_ _22\"/>ass<span class=\"_ _0\"/>un<span class=\"_ _1\"/>zioni <span class=\"_ _22\"/>che<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>vengono <span class=\"_ _22\"/>di <span class=\"_ _25\"/>volta <span class=\"_ _25\"/>in<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>vol<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _25\"/>conside<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _2d\"/>ragionevol<span class=\"_ _1\"/>i <span class=\"_ _25\"/>e <span class=\"_ _22\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>listiche<span class=\"_ _1\"/> <span class=\"_ _25\"/>in <span class=\"_ _22\"/>fu<span class=\"_ _0\"/>nzione<span class=\"_ _20\"/> <span class=\"_ _25\"/>dell<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _1\"/> <span class=\"_ _11\"/>circo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>anze. <span class=\"_ _11\"/><span class=\"ff7\">L\u2019appli<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _0\"/>ta<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>stime<span class=\"_ _20\"/> <span class=\"_ _21\"/>ed<span class=\"_ _1\"/> <span class=\"_ _11\"/>assunzioni<span class=\"_ _20\"/> <span class=\"_ _21\"/>influen<span class=\"_ _20\"/>za <span class=\"_ _11\"/>gli <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>orti <span class=\"_ _0\"/>riportati <span class=\"_ _11\"/>neg<span class=\"_ _20\"/>li <span class=\"_ _0\"/>sc<span class=\"_ _0\"/>hemi<span class=\"_ _20\"/> <span class=\"_ _21\"/>di<span class=\"_ _264\"> </span></span>bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncio, <span class=\"_ _20\"/>quali<span class=\"_ _20\"/> la <span class=\"_ _20\"/>S<span class=\"_ _0\"/>ituazi<span class=\"_ _1\"/>one<span class=\"_ _20\"/> patrimoni<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _20\"/> e<span class=\"_ _1\"/> fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziaria, <span class=\"_ _20\"/>il <span class=\"_ _33\"/>c<span class=\"_ _0\"/>onto<span class=\"_ _20\"/> econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o <span class=\"_ _20\"/>ed <span class=\"_ _20\"/>il <span class=\"_ _20\"/>rendiconto <span class=\"_ _20\"/>finanziario<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>nonch<span class=\"_ _0\"/>\u00e9<span class=\"_ _264\"> </span>l\u2019info<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ativa <span class=\"_ _0\"/>fo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nita. <span class=\"_ _0\"/>I risultati fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _11\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>pos<span class=\"ff1\">t<span class=\"_ _0\"/>e di <span class=\"_ _0\"/>bil<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io per <span class=\"_ _0\"/>le<span class=\"_ _1\"/> <span class=\"_ _0\"/>quali<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono <span class=\"_ _0\"/>state<span class=\"_ _20\"/> <span class=\"_ _11\"/>utili<span class=\"_ _20\"/>zzat<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>le suddette stime<span class=\"_ _264\"> </span></span>ed<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>assunz<span class=\"_ _1\"/>ioni, <span class=\"_ _2f\"> </span>possono<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>diffe<span class=\"_ _1\"/>r<span class=\"_ _0\"/>ire<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>da <span class=\"_ _2f\"> </span>quelli<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>iportati <span class=\"_ _2f\"> </span>n<span class=\"_ _20\"/>ei <span class=\"_ _2f\"> </span>bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>causa <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>ell\u2019ince<span class=\"_ _1\"/>rt<span class=\"_ _0\"/>ez<span class=\"_ _20\"/>za<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>car<span class=\"_ _0\"/>atteri<span class=\"_ _1\"/>zza <span class=\"_ _2f\"> </span>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>assunzion<span class=\"_ _20\"/>i <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>le condizioni sulle<span class=\"_ _33\"/> <span class=\"_ _11\"/>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>li si basa<span class=\"_ _0\"/>n<span class=\"_ _20\"/>o le stime<span class=\"_ _20\"/>.<span class=\"_ _0\"/>  <span class=\"_ _0\"/> Di seguito sono br<span class=\"_ _0\"/>evemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>de<span class=\"_ _20\"/>scritt<span class=\"_ _0\"/>i i <span class=\"_ _0\"/>princi<span class=\"_ _1\"/>pi c<span class=\"_ _0\"/>ontabili<span class=\"_ _20\"/> <span class=\"_ _0\"/>che r<span class=\"_ _0\"/>ichiedono<span class=\"_ _20\"/> <span class=\"_ _0\"/>pi\u00f9 <span class=\"_ _0\"/>di <span class=\"_ _0\"/>altri <span class=\"_ _0\"/>un<span class=\"_ _1\"/>a <span class=\"_ _0\"/>magg<span class=\"_ _20\"/>ior<span class=\"_ _0\"/>e soggettivi<span class=\"_ _1\"/>t\u00e0<span class=\"_ _0\"/> da <span class=\"_ _22\"/>parte <span class=\"_ _21\"/>degli <span class=\"_ _22\"> </span>Ammini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tori<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>nell\u2019el<span class=\"_ _1\"/>aborazione <span class=\"_ _21\"/>delle <span class=\"_ _22\"> </span>sti<span class=\"_ _0\"/>me<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>p<span class=\"_ _0\"/>er <span class=\"_ _22\"/>i <span class=\"_ _22\"> </span>quali <span class=\"_ _21\"/>u<span class=\"_ _0\"/>n <span class=\"_ _21\"/>ca<span class=\"_ _0\"/>mbi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _25\"> </span>nelle<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>c<span class=\"_ _0\"/>ondizioni<span class=\"_ _264\"> </span>sotto<span class=\"_ _20\"/>sta<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/> a<span class=\"_ _0\"/>ssunzioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>utili<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zate pu\u00f2<span class=\"_ _20\"/> <span class=\"_ _0\"/>avere un<span class=\"_ _1\"/> <span class=\"_ _0\"/>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _0\"/>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ic<span class=\"_ _1\"/>ativo sui bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nci della Socie<span class=\"_ _20\"/>t\u00e0:<span class=\"_ _0\"/> A)<span class=\"_ _0\"/><span class=\"ff8 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">A<span class=\"_ _20\"/>c<span class=\"_ _0\"/>cantonamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i Fondi rischi<span class=\"_ _20\"/> <span class=\"_ _0\"/> </span></span>Gli <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ccanton<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _20\"/>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> iscri<span class=\"_ _1\"/>tti in<span class=\"_ _20\"/> <span class=\"_ _1\"/>bilancio <span class=\"_ _20\"/>quando<span class=\"_ _1\"/> \u00e8 <span class=\"_ _33\"/>pr<span class=\"_ _0\"/>obabile<span class=\"_ _20\"/> che<span class=\"_ _20\"/> alla <span class=\"_ _20\"/>Societ\u00e0 <span class=\"_ _20\"/>sa<span class=\"_ _0\"/>r\u00e0 <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ichie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _20\"/>di <span class=\"_ _33\"/>a<span class=\"_ _0\"/>dempie<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>ad <span class=\"_ _22\"> </span>un\u2019o<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ligazione<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivante<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>un <span class=\"_ _22\"> </span>evento <span class=\"_ _22\"> </span>pa<span class=\"_ _0\"/>ssato<span class=\"_ _1\"/>. <span class=\"_ _22\"> </span>Gl<span class=\"_ _1\"/>i <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>ccan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>on<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _22\"> </span>sono <span class=\"_ _2d\"> </span><span class=\"ff1\">sta<span class=\"_ _0\"/>nz<span class=\"_ _1\"/>iati <span class=\"_ _22\"/>sulla <span class=\"_ _25\"/>b<span class=\"_ _20\"/>a<span class=\"_ _0\"/>se <span class=\"_ _22\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> </span>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/> stim<span class=\"_ _33\"/>a<span class=\"_ _0\"/> dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> Di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> dei co<span class=\"_ _1\"/>sti <span class=\"_ _1\"/>richiesti pe<span class=\"_ _20\"/>r adempie<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e all<span class=\"_ _1\"/>\u2019obbligazione<span class=\"_ _20\"/> alla d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> bil<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io e<span class=\"_ _20\"/> sono<span class=\"_ _264\"> </span>attuali<span class=\"_ _1\"/>zzati q<span class=\"_ _20\"/>ua<span class=\"_ _11\"/>n<span class=\"_ _20\"/>do <span class=\"_ _0\"/>l\u2019e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fetto<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> significativo.<span class=\"_ _0\"/><span class=\"ff1\"> </span>B)<span class=\"_ _0\"/><span class=\"ff8 ls0\"> <span class=\"_ _93\"> </span><span class=\"ff1\">Im<span class=\"_ _1\"/>post<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>anti<span class=\"_ _1\"/>cipate<span class=\"_ _264\"> </span></span></span>La co<span class=\"_ _20\"/>ntabilizzazione<span class=\"_ _20\"/> delle<span class=\"_ _20\"/> i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste <span class=\"_ _20\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipate<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> effe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>uata<span class=\"_ _0\"/> <span class=\"_ _20\"/>sulla base<span class=\"_ _20\"/> de<span class=\"_ _1\"/>lle<span class=\"_ _1\"/> aspe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tative<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> reddito<span class=\"_ _20\"/> at<span class=\"_ _0\"/>te<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e <span class=\"_ _20\"/>negli<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizi <span class=\"_ _22\"/>futur<span class=\"_ _0\"/>i. <span class=\"_ _25\"/>La <span class=\"_ _22\"/>valutazione<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>dei <span class=\"_ _22\"/>r<span class=\"_ _0\"/>edditi<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>ttesi <span class=\"_ _22\"/>a<span class=\"_ _0\"/>i <span class=\"_ _22\"/>fini <span class=\"_ _2d\"/>del<span class=\"_ _20\"/>la <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>tabi<span class=\"_ _0\"/>liz<span class=\"_ _1\"/>zazione <span class=\"_ _22\"/>delle <span class=\"_ _25\"/>impo<span class=\"_ _1\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>anticipate<span class=\"_ _264\"> </span>dipende<span class=\"_ _20\"/> <span class=\"_ _0\"/>da fa<span class=\"_ _0\"/>ttori che<span class=\"_ _33\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>ono v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>riare <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>em<span class=\"_ _20\"/>po <span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _0\"/>rminare ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>etti significativi sull<span class=\"_ _0\"/>a valutazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>delle<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste antici<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> C)<span class=\"ff8 ls0\"> <span class=\"_ _2b\"> </span><span class=\"ff1\">I<span class=\"_ _0\"/>m<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t <span class=\"_ _0\"/>te<span class=\"_ _20\"/>st<span class=\"_ _0\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>valutazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>in me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ito alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dite di<span class=\"_ _20\"/> <span class=\"_ _11\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivit\u00e0<span class=\"_ _0\"/> </span></span>D)<span class=\"ff8 ls0\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">Even<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>operazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive non<span class=\"_ _20\"/> <span class=\"_ _0\"/>ricorrenti<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff7\">\u2013</span> Opera<span class=\"_ _0\"/>zioni<span class=\"_ _20\"/> a<span class=\"_ _0\"/>tipi<span class=\"_ _1\"/>che e/o in<span class=\"_ _1\"/>usuali<span class=\"_ _264\"> </span></span></span>Confo<span class=\"_ _1\"/>rmemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>a <span class=\"_ _25\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>previsto <span class=\"_ _22\"/>dalla <span class=\"_ _22\"/>Com<span class=\"_ _1\"/>unicazione<span class=\"_ _20\"/> <span class=\"_ _2d\"/>C<span class=\"_ _0\"/>on<span class=\"_ _1\"/>sob <span class=\"_ _21\"/>DEM/6064293 <span class=\"_ _25\"/>del<span class=\"_ _20\"/> <span class=\"_ _25\"/>28 <span class=\"_ _22\"/>lugli<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _22\"/>2006, <span class=\"_ _25\"/>in<span class=\"_ _264\"> </span>presen<span class=\"_ _1\"/>za <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/>  eve<span class=\"_ _1\"/>nti <span class=\"_ _2f\"> </span>ed <span class=\"_ _2d\"> </span>operazioni <span class=\"_ _2f\"> </span>signific<span class=\"_ _1\"/>ative<span class=\"_ _20\"/>  non<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>ricorren<span class=\"_ _1\"/>ti <span class=\"_ _2f\"> </span>e/o <span class=\"_ _2f\"> </span>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erazioni <span class=\"_ _2f\"> </span>atipi<span class=\"_ _1\"/>che/inusuali<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>le <span class=\"_ _2f\"> </span>note<span class=\"_ _264\"> </span>ill<span class=\"_ _20\"/>ust<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tive<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>no<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _1\"/>for<span class=\"_ _0\"/>m<span class=\"_ _20\"/>azioni <span class=\"_ _2d\"> </span>sull\u2019inciden<span class=\"_ _20\"/>za <span class=\"_ _2d\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>tali <span class=\"_ _25\"> </span>even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>hanno <span class=\"_ _25\"> </span>sulla <span class=\"_ _25\"> </span>situazione <span class=\"_ _25\"> </span>pat<span class=\"_ _0\"/>rim<span class=\"_ _1\"/>oniale<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>e<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziaria e sul risul<span class=\"_ _1\"/>tato e<span class=\"_ _1\"/>conomico<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-344": {
   "value": "Parti correlate<span class=\"_ _264\"> </span>Pe<span class=\"_ _1\"/>r <span class=\"_ _2d\"> </span>parti <span class=\"_ _2d\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>si <span class=\"_ _25\"/>i<span class=\"_ _0\"/>ntendono<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>pr<span class=\"_ _0\"/>incipalme<span class=\"_ _20\"/>nte <span class=\"_ _2d\"> </span>quelle <span class=\"_ _2d\"> </span>con <span class=\"_ _25\"/>cu<span class=\"_ _0\"/>i <span class=\"_ _25\"/>la <span class=\"_ _2d\"/>Soc<span class=\"_ _1\"/>iet\u00e0 <span class=\"_ _2d\"> </span>cond<span class=\"_ _1\"/>ivide <span class=\"_ _2d\"> </span>il<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>mede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>imo <span class=\"_ _25\"/>s<span class=\"_ _0\"/>ogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollante, le<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ocie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> che<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ettamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e o indirettamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e, att<span class=\"_ _0\"/>rave<span class=\"_ _20\"/>rso u<span class=\"_ _0\"/>no o<span class=\"_ _20\"/> <span class=\"_ _0\"/>pi\u00f9 inter<span class=\"_ _0\"/>me<span class=\"_ _20\"/>diar<span class=\"_ _0\"/>i, con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>rollano<span class=\"_ _20\"/>,<span class=\"_ _0\"/> sono<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollate, o<span class=\"_ _20\"/>ppur<span class=\"_ _0\"/>e <span class=\"_ _20\"/>sono sogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>e <span class=\"_ _20\"/>a<span class=\"_ _0\"/> controllo<span class=\"_ _20\"/> congiunto d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> parte<span class=\"_ _20\"/> <span class=\"_ _0\"/>della So<span class=\"_ _20\"/>c<span class=\"_ _0\"/>iet\u00e0 e <span class=\"_ _20\"/>quelle nelle<span class=\"_ _20\"/> quali l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> medesim<span class=\"_ _20\"/>a<span class=\"_ _0\"/> de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>iene <span class=\"_ _0\"/>u<span class=\"_ _0\"/><span class=\"ff7\">na <span class=\"_ _11\"/>parte<span class=\"_ _20\"/>cipazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>tal<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>da <span class=\"_ _0\"/>pot<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercitare <span class=\"_ _0\"/>un\u2019influen<span class=\"_ _20\"/>za<span class=\"_ _0\"/> <span class=\"_ _11\"/>no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>evole. <span class=\"_ _0\"/>N<span class=\"_ _0\"/>e<span class=\"_ _20\"/>l<span class=\"_ _0\"/>la <span class=\"_ _0\"/>definizione<span class=\"_ _1\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>parti <span class=\"_ _11\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ano<span class=\"_ _20\"/>,<span class=\"_ _0\"/> inoltre<span class=\"_ _20\"/>,<span class=\"_ _0\"/> le<span class=\"_ _20\"/> entit\u00e0 che<span class=\"_ _20\"/> gestiscono pi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni di<span class=\"_ _1\"/> bene<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ici <span class=\"_ _20\"/>post<span class=\"_ _0\"/>-pensionistici <span class=\"_ _20\"/>p<span class=\"_ _0\"/>er i<span class=\"_ _20\"/> dipenden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _33\"/>da <span class=\"_ _20\"/>que<span class=\"_ _20\"/>st<span class=\"_ _0\"/>a <span class=\"_ _20\"/>con<span class=\"_ _1\"/>trol<span class=\"_ _0\"/>late<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _33\"/>nonch\u00e9 <span class=\"_ _20\"/>i <span class=\"_ _20\"/>dirigen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>c<span class=\"_ _0\"/>on <span class=\"_ _12a\"/>r<span class=\"_ _0\"/>esponsabi<span class=\"_ _1\"/>lit\u00e0 <span class=\"_ _33\"/>st<span class=\"_ _0\"/>rategi<span class=\"_ _20\"/>che <span class=\"_ _20\"/>e <span class=\"_ _33\"/>i <span class=\"_ _20\"/>loro <span class=\"_ _33\"/>str<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _12a\"/>fa<span class=\"_ _0\"/>miliari. <span class=\"_ _20\"/>I <span class=\"_ _33\"/>dirigen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _25\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>sp<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nsabilit\u00e0 <span class=\"_ _25\"/>strate<span class=\"_ _20\"/>giche <span class=\"_ _22\"/>sono <span class=\"_ _22\"/>coloro <span class=\"_ _22\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _2d\"/>h<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nno <span class=\"_ _22\"/>il <span class=\"_ _22\"/>potere <span class=\"_ _25\"/>e <span class=\"_ _22\"/>la <span class=\"_ _22\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sponsabilit\u00e0, <span class=\"_ _25\"/>dire<span class=\"_ _20\"/>tta<span class=\"_ _0\"/> <span class=\"_ _25\"/>o <span class=\"_ _22\"/>ind<span class=\"_ _1\"/>iretta, <span class=\"_ _25\"/>de<span class=\"_ _20\"/>lla<span class=\"_ _0\"/> pianifi<span class=\"_ _1\"/>cazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>dire<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>del<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>controllo<span class=\"_ _20\"/> <span class=\"_ _24\"> </span>delle <span class=\"_ _24\"> </span>attivit\u00e0<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>d<span class=\"_ _1\"/>ell<span class=\"_ _1\"/>a <span class=\"_ _24\"> </span>Socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _24\"> </span>e <span class=\"_ _2a\"> </span>c<span class=\"_ _0\"/>om<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>endono <span class=\"_ _2a\"> </span>i <span class=\"_ _24\"> </span>relativi<span class=\"_ _264\"> </span>Amm<span class=\"_ _20\"/>inist<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tori<span class=\"_ _1\"/>. Confo<span class=\"_ _1\"/>rmemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>quanto <span class=\"_ _21\"/>previsto<span class=\"_ _20\"/> <span class=\"_ _22\"/>dalla <span class=\"_ _21\"/>Comunic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _22\"/>Consob <span class=\"_ _21\"/>DEM/6064293 <span class=\"_ _21\"/>del<span class=\"_ _20\"/> <span class=\"_ _22\"/>28 <span class=\"_ _21\"/>luglio <span class=\"_ _11\"/>2006,<span class=\"_ _0\"/> <span class=\"_ _21\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"/>not<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>ill<span class=\"_ _20\"/>ust<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tive<span class=\"_ _20\"/> <span class=\"_ _11\"/>riportano<span class=\"_ _1\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>or<span class=\"_ _0\"/>m<span class=\"_ _20\"/>az<span class=\"_ _0\"/>ioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>sull\u2019incidenza <span class=\"_ _11\"/>che<span class=\"_ _20\"/> <span class=\"_ _11\"/>le <span class=\"_ _11\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>con <span class=\"_ _0\"/>par<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>hanno <span class=\"_ _0\"/>sul<span class=\"_ _11\"/><span class=\"ff1\">la <span class=\"_ _11\"/>si<span class=\"_ _1\"/>tuazione<span class=\"_ _264\"> </span></span>patrimo<span class=\"_ _20\"/>niale e finanziaria e sul<span class=\"_ _1\"/> r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onomico<span class=\"_ _1\"/> della Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>.<span class=\"_ _0\"/> Ai fini dell\u2019info<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ativa <span class=\"_ _0\"/>di<span class=\"_ _1\"/> <span class=\"_ _0\"/>bilancio<span class=\"_ _1\"/> <span class=\"_ _0\"/>con<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/>, <span class=\"_ _0\"/>in accordo<span class=\"_ _20\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/> <span class=\"_ _0\"/>lo <span class=\"_ _0\"/>IAS <span class=\"_ _0\"/>24, si ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>n<span class=\"_ _1\"/>o le operazioni con pa<span class=\"_ _0\"/>rti<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>relate <span class=\"_ _22\"/>con<span class=\"_ _1\"/> <span class=\"_ _25\"/>riferime<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>alla <span class=\"_ _25\"/>situ<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/>conomico, <span class=\"_ _25\"/>patrimon<span class=\"_ _20\"/>iale <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"/>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziaria <span class=\"_ _25\"/>co<span class=\"_ _20\"/>nsolidata, <span class=\"_ _25\"/>com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ende<span class=\"_ _1\"/>ndo<span class=\"_ _264\"> </span>quindi<span class=\"_ _20\"/> <span class=\"_ _11\"/>le <span class=\"_ _0\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni <span class=\"_ _11\"/>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>parti <span class=\"_ _0\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _21\"/>ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ettuate<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>oltre <span class=\"_ _0\"/>che<span class=\"_ _20\"/> <span class=\"_ _22\"/>dal<span class=\"_ _20\"/>la <span class=\"_ _11\"/>con<span class=\"_ _1\"/>trollante, <span class=\"_ _11\"/>anche<span class=\"_ _33\"/> <span class=\"_ _11\"/>dalle <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _11\"/>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>roll<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>rien<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>anti nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>perimetro<span class=\"_ _1\"/> di consolidamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-345": {
   "value": "V<span class=\"_ _20\"/>ariazi<span class=\"_ _0\"/>oni ai principi con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>abili intern<span class=\"_ _20\"/>azi<span class=\"_ _0\"/>onali<span class=\"_ _264\"> </span>Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito vengono<span class=\"_ _20\"/> <span class=\"_ _0\"/>illustrate<span class=\"_ _20\"/> <span class=\"_ _0\"/>le sole<span class=\"_ _20\"/> <span class=\"_ _0\"/>variazioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>om<span class=\"_ _1\"/>ologate d<span class=\"_ _1\"/>alla C<span class=\"_ _0\"/>omm<span class=\"_ _20\"/>issione<span class=\"_ _1\"/> Europea escl<span class=\"_ _1\"/>udendo quelle<span class=\"_ _20\"/> pubbli<span class=\"_ _20\"/>cat<span class=\"_ _0\"/>e d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019Inte<span class=\"_ _20\"/>r<span class=\"_ _11\"/>n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l Accoun<span class=\"_ _1\"/>t<span class=\"_ _0\"/>ing Stand<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rd Bo<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rd (IASB)<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>a non ancora applic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>bili in<span class=\"_ _20\"/> <span class=\"_ _11\"/>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>nto non<span class=\"_ _20\"/> ancora om<span class=\"_ _1\"/>ologati d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019Unione<span class=\"_ _20\"/> Europea.<span class=\"_ _0\"/><span class=\"ff1\"> </span>P<span class=\"_ _1\"/>RINCIPI <span class=\"_ _21\"/>CONTABILI <span class=\"_ _11\"/>E <span class=\"_ _22\"/>INTERP<span class=\"_ _20\"/>RETAZIONI <span class=\"_ _11\"/>EMESSI <span class=\"_ _22\"/>DA<span class=\"_ _20\"/>L<span class=\"_ _0\"/>LO <span class=\"_ _21\"/>IA<span class=\"_ _1\"/>SB <span class=\"_ _21\"/>E <span class=\"_ _21\"/>OMOLOGA<span class=\"_ _20\"/>T<span class=\"_ _0\"/>I <span class=\"_ _21\"/>DALL<span class=\"_ _264\"> </span>COMMISSIONE <span class=\"_ _1\"/>EUROP<span class=\"_ _1\"/>EA<span class=\"_ _264\"> </span>Vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>qui <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito <span class=\"_ _0\"/>indi<span class=\"_ _1\"/>cati <span class=\"_ _0\"/>i <span class=\"_ _11\"/>prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipi <span class=\"_ _0\"/>contabili<span class=\"_ _20\"/> <span class=\"_ _21\"/>e <span class=\"_ _0\"/>inte<span class=\"_ _20\"/>rpr<span class=\"_ _0\"/>etazioni<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>omo<span class=\"_ _20\"/>logati <span class=\"_ _0\"/>dalla <span class=\"_ _11\"/>Com<span class=\"_ _20\"/>mi<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>Eur<span class=\"_ _0\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ea,<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> <span class=\"_ _0\"/>entrata <span class=\"_ _0\"/>in<span class=\"_ _20\"/> vigo<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e a partire<span class=\"_ _20\"/> dal 1\u00b0 genn<span class=\"_ _1\"/>aio<span class=\"ffb fs8\"> </span>20<span class=\"_ _0\"/>22 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti:<span class=\"_ _0\"/> Titolo<span class=\"_ _20\"/> <span class=\"_ _0\"/>do<span class=\"_ _20\"/>c<span class=\"_ _0\"/>um<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nto<span class=\"_ _264\"> </span>Data<span class=\"_ _264\"> </span>emiss<span class=\"_ _1\"/>ione da<span class=\"_ _264\"> </span>parte dello<span class=\"_ _20\"/> IASB<span class=\"ls0\"> </span>Data di ent<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ata<span class=\"_ _1\"/> in<span class=\"_ _264\"> </span>vigo<span class=\"_ _20\"/>re<span class=\"_ _0\"/> Data di<span class=\"_ _264\"> </span>omo<span class=\"_ _20\"/>l<span class=\"_ _0\"/>ogazio<span class=\"_ _1\"/>ne<span class=\"_ _264\"> </span>Rego<span class=\"_ _1\"/>lamento<span class=\"_ _20\"/> UE e data<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>pubb<span class=\"_ _20\"/>l<span class=\"_ _0\"/>icazion<span class=\"_ _1\"/>e<span class=\"_ _264\"> </span>Am<span class=\"_ _20\"/>e<span class=\"_ _0\"/>ndm<span class=\"_ _20\"/>ents<span class=\"_ _0\"/> Mo<span class=\"_ _20\"/>di<span class=\"_ _0\"/>fic<span class=\"_ _20\"/>h<span class=\"_ _0\"/>e al<span class=\"_ _0\"/>lo IAS<span class=\"_ _20\"/> 1<span class=\"_ _264\"> </span>Presentazio<span class=\"_ _20\"/>n<span class=\"_ _0\"/>e del<span class=\"_ _20\"/> <span class=\"_ _0\"/>bilanc<span class=\"_ _20\"/>io <span class=\"ls26\">e<span class=\"_ _264\"> </span></span>allo IAS<span class=\"_ _20\"/> <span class=\"_ _0\"/>8 Pri<span class=\"_ _1\"/>ncipi co<span class=\"_ _1\"/>ntabili,<span class=\"_ _264\"> </span>camb<span class=\"_ _1\"/>iamenti ne<span class=\"_ _20\"/>l<span class=\"_ _0\"/>le stime<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>n<span class=\"_ _0\"/>tabili ed e<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>ori.<span class=\"_ _264\"> </span>12 fe<span class=\"_ _1\"/>bbraio<span class=\"_ _264\"> </span>2021<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2023<span class=\"_ _264\"> </span>02 marzo<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2022/357<span class=\"_ _1\"/> 03 marzo<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022<span class=\"_ _264\"> </span>Mo<span class=\"_ _20\"/>di<span class=\"_ _0\"/>fic<span class=\"_ _20\"/>h<span class=\"_ _0\"/>e a <span class=\"_ _0\"/>IFR<span class=\"_ _20\"/>S 3<span class=\"_ _264\"> </span>Aggregaz<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ni aziendal<span class=\"_ _20\"/>i<span class=\"_ _0\"/>, IAS<span class=\"_ _264\"> </span>16  Immo<span class=\"_ _20\"/>bili, impia<span class=\"_ _1\"/>nti <span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>macchi<span class=\"_ _20\"/>n<span class=\"_ _0\"/>ari; IAS <span class=\"_ _1\"/>37<span class=\"_ _264\"> </span>Acc<span class=\"_ _20\"/>an<span class=\"_ _0\"/>toname<span class=\"_ _1\"/>nti, passiv<span class=\"_ _20\"/>it<span class=\"_ _0\"/>\u00e0 e<span class=\"_ _264\"> </span>attivit\u00e0 po<span class=\"_ _1\"/>tenzial<span class=\"_ _1\"/>i; ciclo<span class=\"_ _20\"/> annuale d<span class=\"_ _20\"/>i<span class=\"_ _0\"/> miglio<span class=\"_ _33\"/>r<span class=\"_ _0\"/>amenti<span class=\"_ _264\"> </span>agli IFRS<span class=\"_ _20\"/> <span class=\"_ _0\"/>2018-20<span class=\"_ _20\"/> 14 maggio<span class=\"_ _20\"/> 2020<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022<span class=\"_ _264\"> </span>28 giug<span class=\"_ _20\"/>n<span class=\"_ _0\"/>o 2021<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2021/1080<span class=\"_ _20\"/> 29 giug<span class=\"_ _20\"/>n<span class=\"_ _0\"/>o 2021<span class=\"_ _264\"> </span>Mo<span class=\"_ _20\"/>di<span class=\"_ _0\"/>fic<span class=\"_ _20\"/>h<span class=\"_ _0\"/>e all<span class=\"_ _0\"/>o IAS<span class=\"_ _20\"/> 12<span class=\"_ _264\"> </span>Impos<span class=\"_ _1\"/>te sul reddito<span class=\"_ _20\"/>.<span class=\"_ _264\"> </span>7 maggio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2021<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2023<span class=\"_ _264\"> </span>11 ago<span class=\"_ _1\"/>sto<span class=\"_ _1\"/> 2022<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2022/1392<span class=\"_ _1\"/> 12 ago<span class=\"_ _1\"/>sto<span class=\"_ _1\"/> 2022<span class=\"_ _264\"> </span>Standard<span class=\"_ _1\"/>s<span class=\"_ _264\"> </span>IFR<span class=\"_ _20\"/>S 17 <span class=\"_ _0\"/>Insu<span class=\"_ _1\"/>ran<span class=\"_ _0\"/>ce<span class=\"_ _1\"/> Co<span class=\"_ _20\"/>n<span class=\"_ _0\"/>tracts<span class=\"_ _20\"/> maggio<span class=\"_ _1\"/> 2017<span class=\"_ _264\"> </span>giugno 202<span class=\"_ _20\"/>0<span class=\"_ _264\"> </span>dicemb<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e 2021<span class=\"_ _264\"> </span>1\u00b0 gennaio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2023<span class=\"_ _264\"> </span>8 settemb<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>2022<span class=\"_ _264\"> </span>(U<span class=\"_ _20\"/>E<span class=\"_ _0\"/>) 2022/1491<span class=\"_ _20\"/> 9 settemb<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>2022<span class=\"_ _264\"> </span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>modifiche<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai princi<span class=\"_ _20\"/>p<span class=\"_ _0\"/>i contabili so<span class=\"_ _1\"/>pra<span class=\"_ _0\"/> ind<span class=\"_ _20\"/>ica<span class=\"_ _0\"/>ti non<span class=\"_ _20\"/> <span class=\"_ _0\"/>hanno<span class=\"_ _20\"/> <span class=\"_ _0\"/>un impatto si<span class=\"_ _20\"/>gnificativo sul bilan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io. <span class=\"_ _11\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-320": {
   "value": "1.a Avvi<span class=\"_ _1\"/>am<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nti ed Attivit\u00e0 immat<span class=\"_ _20\"/>e<span class=\"_ _0\"/>riali<span class=\"_ _264\"> </span>Avviame<span class=\"_ _20\"/>nti<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto presenta la seguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e movim<span class=\"_ _20\"/>entazione:<span class=\"_ _0\"/> Gli avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i iscr<span class=\"_ _0\"/>itti<span class=\"_ _20\"/> <span class=\"_ _11\"/>nel<span class=\"_ _20\"/> bi<span class=\"_ _0\"/>lan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io consolid<span class=\"_ _1\"/>ato s<span class=\"_ _0\"/>ono in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>egralmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e rif<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ibili alla socie<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta<span class=\"_ _0\"/> Edo<span class=\"_ _20\"/>s S<span class=\"_ _0\"/>.r<span class=\"_ _0\"/>.l.<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>allocati alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>singole re<span class=\"_ _20\"/>s<span class=\"_ _0\"/>idenze<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _11\"/>iv<span class=\"_ _1\"/>anti da aggreg<span class=\"_ _20\"/>az<span class=\"_ _0\"/>ioni aziendal<span class=\"_ _1\"/>i <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>anni preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i.<span class=\"_ _0\"/> Gli avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i esposti<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/>n b<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sta<span class=\"_ _0\"/>ti so<span class=\"_ _1\"/>ttopo<span class=\"_ _20\"/>sti <span class=\"_ _0\"/>a <span class=\"_ _0\"/>im<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>irmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> t<span class=\"_ _0\"/>est, si ri<span class=\"_ _1\"/>po<span class=\"_ _1\"/>rta<span class=\"_ _0\"/> di<span class=\"_ _1\"/> seguito<span class=\"_ _20\"/> <span class=\"_ _0\"/>i dettagli<span class=\"_ _20\"/>.<span class=\"_ _21\"/> Ve<span class=\"_ _1\"/>rifica grado di recuperabilit\u00e0<span class=\"_ _20\"/> <span class=\"_ _0\"/>(\u201cimpairm<span class=\"_ _20\"/>ent test\u201d) degli avviam<span class=\"_ _20\"/>enti/differen<span class=\"_ _20\"/>ze di<span class=\"_ _0\"/> consolidam<span class=\"_ _1\"/>ento <span class=\"_ _0\"/><span class=\"ff4\"> </span>Si <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tano <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _0\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito <span class=\"_ _11\"/><span class=\"ff7\">gli<span class=\"_ _20\"/> <span class=\"_ _21\"/>elemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _1\"/>tutivi <span class=\"_ _0\"/>ut<span class=\"_ _0\"/>ilizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>l\u2019<span class=\"ff3\">impairment <span class=\"_ _0\"/>test <span class=\"_ _11\"/><span class=\"ff1\">effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>to <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31 <span class=\"_ _11\"/>dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>2022<span class=\"_ _0\"/> </span></span></span>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>i relativi te<span class=\"_ _20\"/>st <span class=\"_ _0\"/>di sen<span class=\"_ _20\"/>s<span class=\"_ _0\"/>itivit\u00e0.<span class=\"_ _0\"/> Iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne <span class=\"_ _11\"/>delle <span class=\"_ _11\"/>CGU<span class=\"ff7\">: <span class=\"_ _11\"/>a<span class=\"_ _0\"/>i <span class=\"_ _11\"/>fini <span class=\"_ _11\"/>dell\u2019im<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>em<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _22\"/>dell\u2019im<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>est, <span class=\"_ _11\"/>lo <span class=\"_ _11\"/>IAS <span class=\"_ _11\"/>36 <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>r. <span class=\"_ _11\"/>22, <span class=\"_ _11\"/>stabili<span class=\"_ _20\"/>sc<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span></span></span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>il <span class=\"_ _0\"/>valore r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>bile<span class=\"_ _20\"/> <span class=\"_ _0\"/>deve<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>calcol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to c<span class=\"_ _0\"/>on r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o a<span class=\"_ _0\"/>d ogn<span class=\"_ _20\"/>i <span class=\"_ _0\"/>singola a<span class=\"_ _0\"/>ttiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _11\"/>g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo di<span class=\"_ _20\"/> <span class=\"_ _11\"/>attiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>in<span class=\"_ _264\"> </span>grado<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>e  fl<span class=\"_ _1\"/>ussi  finanziari  in  entrata  indipenden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i. <span class=\"_ _29\"> </span>In<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>coerenz<span class=\"_ _1\"/>a <span class=\"_ _29\"> </span>con  il  controllo  di  ge<span class=\"_ _1\"/>st<span class=\"_ _0\"/>ione<span class=\"_ _264\"> </span>attualm<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _11\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _11\"/>pre<span class=\"_ _1\"/>sso <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _21\"/>socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _21\"/>del<span class=\"_ _1\"/> <span class=\"_ _11\"/>Gruppo <span class=\"_ _11\"/>e <span class=\"_ _11\"/>in <span class=\"_ _11\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>con <span class=\"_ _11\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>e<span class=\"_ _1\"/>ff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uato <span class=\"_ _11\"/>nei <span class=\"_ _11\"/>precede<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izi <span class=\"_ _11\"/>l<span class=\"_ _1\"/>a<span class=\"_ _264\"> </span>CGU<span class=\"_ _1\"/> sono ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentate<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _1\"/> singole RSA.<span class=\"_ _264\"> </span>Dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inazione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>del<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>v<span class=\"_ _0\"/>al<span class=\"_ _20\"/>o<span class=\"_ _0\"/>re <span class=\"_ _22\"/>d\u2019<span class=\"_ _0\"/>u<span class=\"_ _20\"/>so<span class=\"_ _0\"/><span class=\"ff1\">: <span class=\"_ _22\"/>i <span class=\"_ _25\"/>flussi <span class=\"_ _21\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari <span class=\"_ _22\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ati <span class=\"_ _22\"/>dalla <span class=\"_ _22\"/>CGU <span class=\"_ _21\"/>s<span class=\"_ _0\"/>ono <span class=\"_ _22\"/>stati <span class=\"_ _22\"/>determina<span class=\"_ _0\"/>ti <span class=\"_ _21\"/>in <span class=\"_ _22\"/>bas<span class=\"_ _0\"/>e <span class=\"_ _22\"/>al<span class=\"_ _264\"> </span></span>Busine<span class=\"_ _20\"/>ss <span class=\"_ _11\"/>Plan <span class=\"_ _0\"/>2023 <span class=\"_ _11\"/><span class=\"ff7\">\u2013<span class=\"_ _20\"/><span class=\"ff1\"> <span class=\"_ _11\"/>2027 <span class=\"_ _0\"/>costruito<span class=\"_ _20\"/> <span class=\"_ _11\"/>per <span class=\"_ _0\"/>ciascuna<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sidenza <span class=\"_ _0\"/>per <span class=\"_ _0\"/>anzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>uttu<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _11\"/>cinque<span class=\"_ _20\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cro <span class=\"_ _0\"/>voci <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span></span></span>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  economi<span class=\"_ _20\"/>co  corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  al<span class=\"_ _20\"/>  l<span class=\"_ _0\"/>ivel<span class=\"_ _1\"/>lo  di<span class=\"_ _20\"/>  r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ortistica  util<span class=\"_ _20\"/>i<span class=\"_ _0\"/>zzato<span class=\"_ _1\"/>  periodi<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e  dal<span class=\"_ _1\"/>  man<span class=\"_ _20\"/>a<span class=\"_ _11\"/>gem<span class=\"_ _20\"/>ent  pe<span class=\"_ _1\"/>r<span class=\"_ _0\"/> moni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>orar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019and<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>residenze:<span class=\"ff1\"> </span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">r<span class=\"ff7\">icavi:<span class=\"_ _20\"/> <span class=\"_ _11\"/>sono <span class=\"_ _0\"/>stati <span class=\"_ _11\"/>co<span class=\"_ _20\"/>ndivisi <span class=\"_ _0\"/>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _11\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nagem<span class=\"_ _20\"/>ent <span class=\"_ _11\"/>ed<span class=\"_ _1\"/> <span class=\"_ _11\"/>il <span class=\"_ _0\"/>middle<span class=\"_ _20\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>agement <span class=\"_ _0\"/>in <span class=\"_ _0\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erien<span class=\"_ _20\"/>za,<span class=\"_ _0\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>i <span class=\"_ _0\"/>dati <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span></span></span></span>con<span class=\"_ _20\"/>su<span class=\"_ _0\"/>ntivo e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>progetti in<span class=\"_ _20\"/> <span class=\"_ _0\"/>fase di start up;  <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o del l<span class=\"_ _20\"/>a<span class=\"_ _11\"/>vo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o:<span class=\"_ _20\"/> <span class=\"_ _0\"/>determinato in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base all<span class=\"_ _1\"/>a nor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di riferimen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o e al co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o orario del<span class=\"_ _20\"/> <span class=\"_ _0\"/>personale<span class=\"_ _0\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">altri costi:<span class=\"_ _20\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>min<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti in<span class=\"_ _1\"/> ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai dati d<span class=\"_ _20\"/>i consu<span class=\"_ _0\"/>n<span class=\"_ _1\"/>tivo e alla migli<span class=\"_ _20\"/>or<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>stim<span class=\"_ _1\"/>a <span class=\"_ _0\"/>degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>uffici prepo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _11\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">loc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni: in base<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai contratti vi<span class=\"_ _20\"/>genti t<span class=\"_ _0\"/>en<span class=\"_ _1\"/>uto conto<span class=\"_ _20\"/> <span class=\"_ _0\"/>di even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li adeguamen<span class=\"_ _20\"/>ti in base ai tass<span class=\"_ _0\"/>i d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>rca<span class=\"_ _0\"/>to <span class=\"_ _0\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span>sede: <span class=\"_ _2f\"> </span>l\u2019agg<span class=\"_ _1\"/>r<span class=\"_ _0\"/>eg<span class=\"_ _1\"/>ato <span class=\"_ _2e\"> </span>che<span class=\"_ _33\"/>  ra<span class=\"_ _0\"/>ccog<span class=\"_ _20\"/>lie <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span>costi  ge<span class=\"_ _20\"/>nera<span class=\"_ _11\"/><span class=\"ff1\">li<span class=\"_ _20\"/>  e<span class=\"_ _20\"/>  amm<span class=\"_ _20\"/>ini<span class=\"_ _1\"/>stra<span class=\"_ _0\"/>tivi<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>che<span class=\"_ _20\"/>  non<span class=\"_ _20\"/>  son<span class=\"_ _20\"/>o <span class=\"_ _2f\"> </span>dir<span class=\"_ _0\"/>ettame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span></span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>bili<span class=\"_ _20\"/> <span class=\"_ _0\"/>all<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>singole<span class=\"_ _20\"/> CG<span class=\"_ _0\"/>U viene<span class=\"_ _20\"/> a<span class=\"_ _0\"/>llocato<span class=\"_ _20\"/> <span class=\"_ _0\"/>alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>in base<span class=\"_ _20\"/> <span class=\"_ _0\"/>ad un d<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iver predefinito<span class=\"_ _20\"/> <span class=\"_ _21\"/> Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>risultato economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>di ciascuna C<span class=\"_ _0\"/>GU viene<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttualiz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>to con<span class=\"_ _20\"/> <span class=\"_ _0\"/>un <span class=\"_ _0\"/>mode<span class=\"_ _20\"/>ll<span class=\"_ _0\"/>o di <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alutazione<span class=\"_ _1\"/> <span class=\"_ _0\"/>di t<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff3\">Discountend<span class=\"_ _264\"> </span></span>Cash Flow<span class=\"_ _20\"/><span class=\"ff1\">.<span class=\"_ _0\"/> </span>Ipote<span class=\"_ _20\"/>si <span class=\"_ _11\"/>finan<span class=\"_ _20\"/>ziar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff6\">\u2013</span> <span class=\"_ _0\"/>Dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inazione <span class=\"_ _0\"/>del WACC:<span class=\"ff1\"> <span class=\"_ _0\"/><span class=\"ff7\">il t<span class=\"_ _0\"/>a<span class=\"_ _0\"/>sso utiliz<span class=\"_ _1\"/>zato p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>attua<span class=\"_ _0\"/>li<span class=\"_ _20\"/>zzazione <span class=\"_ _0\"/>dei flussi <span class=\"_ _0\"/>di cass<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span></span>delle<span class=\"_ _20\"/> CGU, ide<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>ific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _1\"/> nelle <span class=\"_ _20\"/>singol<span class=\"_ _0\"/>e<span class=\"_ _20\"/> resi<span class=\"_ _0\"/>denze<span class=\"_ _20\"/> per anz<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ani<span class=\"_ _20\"/>,<span class=\"_ _0\"/> \u00e8<span class=\"_ _20\"/> par<span class=\"_ _0\"/>i <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>6,<span class=\"_ _0\"/>42% e<span class=\"_ _33\"/>d \u00e8<span class=\"_ _1\"/> stato de<span class=\"_ _33\"/>t<span class=\"_ _0\"/>erminato <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> segue:<span class=\"_ _0\"/> Al 31/12/21<span class=\"_ _264\"> </span>Variazione are<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>consolidament<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>Incre<span class=\"_ _0\"/>me<span class=\"_ _0\"/>nti/De<span class=\"_ _0\"/>cre<span class=\"_ _264\"> </span>me<span class=\"_ _0\"/>nti<span class=\"_ _264\"> </span>Alien<span class=\"_ _0\"/>azioni<span class=\"_ _264\"> </span>Svalutazioni<span class=\"_ _264\"> </span>Riclassif<span class=\"_ _0\"/>iche<span class=\"_ _264\"> </span>Amm.<span class=\"_ _0\"/>ti e<span class=\"_ _0\"/> Svalutazioni<span class=\"_ _264\"> </span>Al 31/12/22<span class=\"_ _264\"> </span>Avviamen<span class=\"_ _0\"/>to<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>vvia<span class=\"_ _20\"/>mento<span class=\"_ _157\"> </span>18.522 <span class=\"_ _158\"> </span>18.522<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale<span class=\"_ _159\"> </span>18.522 <span class=\"_ _24\"> </span><span class=\"ls46\">                                -   <span class=\"_ _2f\"> </span>                         -   <span class=\"_ _29\"> </span>                              -                                     -   <span class=\"_ _2d\"> </span>                           -   <span class=\"_ _17\"> </span></span>18.522<span class=\"_ _264\"> </span>M<span class=\"_ _20\"/>ovime<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>azione <span class=\"_ _0\"/>al 31/12/2022<span class=\"_ _264\"> </span>Costo <span class=\"_ _11\"/>del <span class=\"_ _11\"/>debito<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff1\">de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ermin<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _21\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/><span class=\"ff3\"> <span class=\"_ _11\"/><span class=\"ff1 ls47\">so</span><span class=\"ff7\">mm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ria <span class=\"_ _21\"/>de<span class=\"_ _20\"/>ll\u2019IRS <span class=\"_ _11\"/>10 <span class=\"_ _11\"/>anni<span class=\"_ _20\"/> <span class=\"_ _21\"/>aumen<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _11\"/>un<span class=\"ff1\">o <span class=\"_ _11\"/>spr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _21\"/>3,<span class=\"_ _0\"/>5%<span class=\"_ _20\"/> <span class=\"_ _21\"/>al <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>tto<span class=\"_ _0\"/> </span></span></span></span>dell\u2019ef<span class=\"_ _1\"/>fetto f<span class=\"ff1\">isc<span class=\"_ _1\"/>ale e pertanto<span class=\"_ _1\"/> par<span class=\"_ _0\"/>i a al 5,08<span class=\"ls48\">% <span class=\"_ _0\"/></span> </span>Costo del capitale di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rischio<span class=\"ff1\"> pa<span class=\"_ _1\"/>ri al 10,02% e co<span class=\"_ _20\"/>str<span class=\"_ _0\"/>uito<span class=\"_ _20\"/> <span class=\"_ _0\"/>com<span class=\"_ _20\"/>e s<span class=\"_ _0\"/>egue<span class=\"_ _1\"/> </span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Tasso in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eresse<span class=\"_ _1\"/> p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>ive<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rischio de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminato in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base a<span class=\"_ _11\"/>l<span class=\"_ _20\"/> <span class=\"_ _0\"/>tass<span class=\"_ _0\"/>o<span class=\"_ _1\"/> del<span class=\"_ _264\"> </span>BTP a 10 ann<span class=\"_ _20\"/>i, <span class=\"_ _0\"/>medi<span class=\"_ _20\"/>a <span class=\"_ _0\"/>sei me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i, pari a<span class=\"_ _0\"/>l 3<span class=\"_ _20\"/>,<span class=\"_ _0\"/>9%<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Prem<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o <span class=\"_ _33\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>il<span class=\"_ _1\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ischio<span class=\"_ _20\"/> <span class=\"_ _1\"/>di<span class=\"_ _20\"/> me<span class=\"_ _33\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _20\"/>azion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ri<span class=\"_ _0\"/>o<span class=\"_ _1\"/> Itali<span class=\"_ _20\"/>a d<span class=\"_ _20\"/>eterminato<span class=\"_ _1\"/> <span class=\"_ _20\"/>in <span class=\"_ _20\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> all<span class=\"_ _20\"/>a p<span class=\"_ _20\"/>rass<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>val<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>ativ<span class=\"_ _1\"/>a di Damodaran par<span class=\"_ _0\"/>i al 5<span class=\"_ _1\"/>,9<span class=\"ls49\">% </span> -<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Be<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>d<span class=\"_ _1\"/>i se<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ore<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inato<span class=\"_ _1\"/> in base all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> prass<span class=\"_ _0\"/>i v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutativ<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _20\"/> <span class=\"_ _0\"/>Damod<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>n <span class=\"_ _0\"/>pari a<span class=\"_ _20\"/> 0,69 <span class=\"_ _0\"/>(<span class=\"ff3\">Hosp<span class=\"_ _20\"/>it<span class=\"_ _0\"/>als/He<span class=\"_ _20\"/>al<span class=\"_ _0\"/>thcare F<span class=\"_ _20\"/>acili<span class=\"_ _0\"/>ties<span class=\"ff1\">)<span class=\"_ _264\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Prem<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggiuntivo<span class=\"_ _20\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la dim<span class=\"_ _20\"/>ensione e<span class=\"_ _20\"/> per i<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ischi<span class=\"_ _1\"/> specifi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i del<span class=\"_ _1\"/> Gruppo<span class=\"_ _1\"/> pa<span class=\"_ _0\"/>ri a<span class=\"_ _264\"> </span>2%<span class=\"_ _264\"> </span>Struttura finanzia<span class=\"_ _1\"/>ria target <span class=\"ff1\">cos\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _33\"/> <span class=\"_ _11\"/>indiv<span class=\"_ _1\"/>iduata nell<span class=\"_ _1\"/>a pra<span class=\"_ _0\"/>ssi v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutativ<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _1\"/> Damodaran de<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ini<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>com<span class=\"_ _20\"/>e s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>e: <span class=\"_ _11\"/> </span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito / (De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito + Equity) = 72,<span class=\"_ _0\"/>77%<span class=\"_ _1\"/> -<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Eq<span class=\"_ _1\"/>uity / (Debi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o + Equi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>y<span class=\"_ _1\"/>) = <span class=\"_ _0\"/>27,23%<span class=\"_ _264\"> </span>Terminal <span class=\"_ _33\"/>value<span class=\"ff7\">: <span class=\"_ _20\"/>ol<span class=\"_ _20\"/>t<span class=\"_ _0\"/>re <span class=\"_ _33\"/>l\u2019orizzonte <span class=\"_ _20\"/>di <span class=\"_ _20\"/>piano<span class=\"_ _20\"/> \u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>st<span class=\"_ _0\"/>ato <span class=\"_ _20\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o <span class=\"_ _33\"/>un <span class=\"ff3\">terminal<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>ue<span class=\"ff1\"> <span class=\"_ _20\"/>co<span class=\"_ _1\"/>struito <span class=\"_ _33\"/>come<span class=\"_ _20\"/> rendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _20\"/>perpe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ua<span class=\"_ _264\"> </span></span></span></span>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>flusso di cassa ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ativo<span class=\"_ _1\"/> gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato nell<span class=\"ff7\">\u2019ultimo<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno di pi<span class=\"_ _1\"/>ano (anno 2027<span class=\"ff1\">). </span></span>Tasso <span class=\"_ _2a\"> </span>di <span class=\"_ _24\"> </span>cresc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>t<span class=\"ffe\">a <span class=\"_ _24\"> </span>(G): <span class=\"_ _2a\"> </span>pari <span class=\"_ _24\"> </span>al<span class=\"_ _20\"/>l<span class=\"_ _0\"/>\u20191,85%<span class=\"ff1\">, <span class=\"_ _24\"> </span>d<span class=\"_ _20\"/>eterminato<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>in<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderazione<span class=\"_ _20\"/> <span class=\"_ _24\"> </span>delle <span class=\"_ _2a\"> </span>pr<span class=\"_ _0\"/>oie<span class=\"_ _1\"/>zioni <span class=\"_ _24\"> </span>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>BCE<span class=\"_ _264\"> </span></span></span>m<span class=\"_ _20\"/>acr<span class=\"_ _0\"/>oeconomiche<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> l\u2019area e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o.<span class=\"ff1\"> </span>As<span class=\"ls0\">sumptions del Business<span class=\"_ _20\"/> Plan 2023 <span class=\"ffe\">\u2013</span> <span class=\"_ _0\"/>2027<span class=\"_ _1\"/> </span>Nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ruzione<span class=\"_ _1\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>business <span class=\"_ _0\"/>p<span class=\"_ _0\"/>lan <span class=\"_ _0\"/>2023 <span class=\"_ _21\"/><span class=\"ff7\">\u2013</span> <span class=\"_ _11\"/>2027 <span class=\"_ _0\"/><span class=\"ls5\">il <span class=\"_ _21\"/></span><span class=\"ff3\">ma<span class=\"_ _0\"/>nageme<span class=\"_ _1\"/>nt <span class=\"_ _11\"/><span class=\"ff1\">h<span class=\"_ _1\"/>a <span class=\"_ _11\"/>utilizzato<span class=\"_ _1\"/> <span class=\"_ _11\"/>i <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>c<span class=\"_ _0\"/>onsun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ivi <span class=\"_ _0\"/>2022 <span class=\"_ _11\"/><span class=\"ls1a\">in</span>sieme<span class=\"_ _264\"> </span></span></span>alle<span class=\"_ _20\"/>  v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazion<span class=\"_ _1\"/>i <span class=\"_ _2f\"> </span>basate <span class=\"_ _2f\"> </span>sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erienza <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/>  ge<span class=\"_ _20\"/>stione <span class=\"_ _2f\"> </span>e <span class=\"_ _2f\"> </span>sulle<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>v<span class=\"_ _20\"/>a<span class=\"_ _11\"/>l<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"/>irca<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>g<span class=\"_ _20\"/>li <span class=\"_ _2f\"> </span>im<span class=\"_ _1\"/>patti <span class=\"_ _2f\"> </span>derivanti<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>sia <span class=\"_ _2f\"> </span>dal<span class=\"_ _0\"/> pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>durar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> de<span class=\"_ _20\"/>gl<span class=\"_ _0\"/>i <span class=\"_ _20\"/>effetti<span class=\"_ _1\"/> <span class=\"_ _20\"/>CO<span class=\"_ _0\"/>VI<span class=\"_ _1\"/>D <span class=\"_ _20\"/>sull\u2019<span class=\"_ _0\"/><span class=\"ff1\">occupazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> gli im<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>tti <span class=\"_ _20\"/>derivanti<span class=\"_ _1\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>congiuntura e<span class=\"_ _20\"/>conom<span class=\"_ _1\"/>ica <span class=\"_ _20\"/>gl<span class=\"_ _0\"/>o<span class=\"_ _1\"/>bale<span class=\"_ _264\"> </span></span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>ha portat<span class=\"_ _0\"/>o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d un<span class=\"_ _20\"/> <span class=\"_ _0\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _11\"/>em<span class=\"_ _20\"/>ento <span class=\"_ _0\"/>del co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>fattori prod<span class=\"_ _1\"/>uttivi e<span class=\"_ _20\"/> <span class=\"_ _11\"/>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>tassi di<span class=\"_ _20\"/> <span class=\"_ _0\"/>interesse.<span class=\"_ _264\"> </span>Il<span class=\"ls0\"> <span class=\"_ _22\"/>pr<span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipale<span class=\"_ _20\"/> <span class=\"_ _2d\"/><span class=\"ff3\">driver</span> <span class=\"_ _25\"/><span class=\"ff7\">pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>val<span class=\"_ _1\"/>utare <span class=\"_ _22\"> </span>l\u2019an<span class=\"_ _1\"/>damen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>busine<span class=\"_ _20\"/>ss<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>l\u2019occupazione<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"/>edi<span class=\"_ _1\"/>a <span class=\"_ _25\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>str<span class=\"_ _0\"/>utture<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>poi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>h\u00e9<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>in<span class=\"_ _264\"> </span></span></span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderazione<span class=\"_ _20\"/>  de<span class=\"_ _20\"/>l <span class=\"_ _2f\"> </span>significativo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>li<span class=\"_ _0\"/>vello<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>dei <span class=\"_ _2d\"> </span>costi <span class=\"_ _2f\"> </span>fissi, <span class=\"_ _2f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>generare <span class=\"_ _2f\"> </span>un<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rginalit\u00e0 <span class=\"_ _2f\"> </span>posi<span class=\"_ _20\"/>tiva  \u00e8<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>relata <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>raggiungim<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _21\"/>un <span class=\"_ _22\"/>minimo<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _11\"/>posti <span class=\"_ _21\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _21\"/>occupati. <span class=\"_ _22\"/>La <span class=\"_ _22\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cen<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>le <span class=\"_ _11\"/>di <span class=\"_ _22\"/>oc<span class=\"_ _1\"/>cupazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>s<span class=\"_ _0\"/>eppur <span class=\"_ _21\"/>in<span class=\"_ _264\"> </span>cre<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>ita, <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ntinua a rise<span class=\"_ _1\"/>nti<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e degli ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>etti<span class=\"_ _20\"/> <span class=\"_ _0\"/>COV<span class=\"_ _1\"/>ID<span class=\"_ _0\"/> e come<span class=\"_ _20\"/> ta<span class=\"_ _0\"/>le \u00e8<span class=\"_ _20\"/> st<span class=\"_ _0\"/>ato rif<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o nel busine<span class=\"_ _1\"/>ss plan pur pre<span class=\"_ _20\"/>vedendo<span class=\"_ _264\"> </span>un <span class=\"_ _20\"/>r<span class=\"_ _0\"/>iav<span class=\"_ _1\"/>vicin<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>si <span class=\"_ _1\"/>n<span class=\"_ _1\"/>el<span class=\"_ _1\"/> tem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>o <span class=\"_ _1\"/>ai d<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i <span class=\"_ _20\"/>pre-<span class=\"ff7\">covid <span class=\"_ _20\"/>sulla parte<span class=\"_ _20\"/> te<span class=\"_ _20\"/>r<span class=\"_ _0\"/>min<span class=\"_ _1\"/>ale <span class=\"_ _1\"/>dell<span class=\"_ _1\"/>\u2019orizzonte <span class=\"_ _1\"/>di <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _1\"/>visione<span class=\"ff1\"> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>onside<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>ndo<span class=\"_ _20\"/> un<span class=\"_ _20\"/>a<span class=\"_ _11\"/> </span></span>dom<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nda sem<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> cr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e di posti letto<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>zi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni.<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _11\"/><span class=\"ff3\">management</span> <span class=\"_ _21\"/>ha <span class=\"_ _11\"/>inol<span class=\"_ _1\"/>tre <span class=\"_ _11\"/>riflesso <span class=\"_ _21\"/><span class=\"ff7\">il <span class=\"_ _11\"/>possi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>tto <span class=\"_ _21\"/>dell\u2019infl<span class=\"_ _1\"/>azione<span class=\"_ _1\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttesa <span class=\"_ _21\"/>nell\u2019o<span class=\"_ _1\"/>rizzon<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _11\"/>piano<span class=\"ff1\">, <span class=\"_ _21\"/>che<span class=\"_ _20\"/> <span class=\"_ _21\"/>sa<span class=\"_ _0\"/>r\u00e0<span class=\"_ _264\"> </span></span></span>com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nque, almeno<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>te, mi<span class=\"_ _20\"/>tigata<span class=\"_ _0\"/> dall\u2019<span class=\"ff1\">increme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ette<span class=\"_ _20\"/>. <span class=\"_ _0\"/>Inoltre<span class=\"ls6\">, </span>il sem<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>contin<span class=\"_ _20\"/>u<span class=\"_ _0\"/>o <span class=\"_ _0\"/>moni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>oraggio<span class=\"_ _1\"/> <span class=\"_ _0\"/>dei<span class=\"_ _264\"> </span></span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>quindi <span class=\"_ _2d\"> </span>il <span class=\"_ _2f\"> </span>lo<span class=\"_ _1\"/>ro <span class=\"_ _2d\"> </span>cont<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nimento <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>om<span class=\"_ _20\"/>b<span class=\"_ _0\"/>inato<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>ipre<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>atte<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>occupan<span class=\"_ _1\"/>cy <span class=\"_ _2d\"> </span>ra<span class=\"_ _0\"/>te <span class=\"_ _2d\"> </span>prod<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>r\u00e0 <span class=\"_ _2f\"> </span>un<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fetto<span class=\"_ _264\"> </span>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ivo<span class=\"_ _20\"/> sulla <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rgin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lit\u00e0.<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>business <span class=\"_ _2f\"> </span>pl<span class=\"_ _1\"/>an <span class=\"_ _2f\"> </span>utili<span class=\"_ _20\"/>zzato <span class=\"_ _2f\"> </span>nei<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>m<span class=\"_ _1\"/>odelli<span class=\"_ _20\"/>  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span><span class=\"ff3\">impairment <span class=\"_ _2f\"> </span>test</span> <span class=\"_ _2f\"> </span>ed<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span>connessi<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>at<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>sta<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>pp<span class=\"_ _1\"/>rov<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2f\"> </span>d<span class=\"_ _1\"/>al<span class=\"_ _264\"> </span>Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iglio<span class=\"_ _1\"/> d<span class=\"_ _20\"/>i Am<span class=\"_ _20\"/>ministrazione<span class=\"_ _20\"/> di <span class=\"_ _33\"/>Eukedos <span class=\"_ _20\"/>S<span class=\"_ _0\"/>.p.A. <span class=\"_ _20\"/>nel<span class=\"_ _20\"/>la r<span class=\"_ _20\"/>iu<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> del <span class=\"_ _20\"/>17 <span class=\"_ _20\"/>fe<span class=\"_ _1\"/>bbra<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _1\"/>2023 i<span class=\"_ _20\"/>n <span class=\"_ _20\"/>ottemperanz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _1\"/>alle<span class=\"_ _20\"/> linee<span class=\"_ _264\"> </span>guid<span class=\"_ _20\"/>a <span class=\"_ _0\"/>del docume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> c<span class=\"_ _0\"/>ongiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ISVA<span class=\"_ _20\"/>P,<span class=\"_ _0\"/> Banca d\u2019<span class=\"_ _20\"/>Ita<span class=\"_ _0\"/>lia e Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ob n. 4 del<span class=\"_ _20\"/> <span class=\"_ _0\"/>marzo<span class=\"_ _1\"/> 2010. <span class=\"_ _11\"/><span class=\"ff1\"> </span>Esiti del test di <span class=\"_ _1\"/>impairm<span class=\"_ _1\"/>en<span class=\"_ _1\"/>t su<span class=\"_ _0\"/> Avviame<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>e Imm<span class=\"_ _20\"/>obili<span class=\"_ _0\"/>zzazioni materiali al<span class=\"_ _1\"/>locate alle<span class=\"_ _1\"/> CGU<span class=\"_ _264\"> </span>Dall<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>esito <span class=\"_ _11\"/>dei<span class=\"_ _1\"/> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>est <span class=\"_ _11\"/>e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fettuati <span class=\"_ _11\"/>sul <span class=\"_ _21\"/><span class=\"ff3\">business <span class=\"_ _11\"/>plan <span class=\"_ _11\"/><span class=\"ff1\">n<span class=\"_ _1\"/>on <span class=\"_ _11\"/>sono<span class=\"_ _20\"/> <span class=\"_ _22\"/>eme<span class=\"_ _20\"/>rs<span class=\"_ _0\"/>e <span class=\"_ _11\"/>situazioni<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _0\"/><span class=\"lsa\">n <span class=\"_ _22\"/></span>i <span class=\"_ _11\"/>preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erci<span class=\"_ _1\"/>zi,<span class=\"_ _0\"/> </span></span>che<span class=\"_ _20\"/> indichino <span class=\"_ _20\"/>una pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita d<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>e<span class=\"_ _20\"/>vole di<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> degl<span class=\"_ _1\"/>i <span class=\"_ _20\"/>a<span class=\"_ _0\"/>vvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>menti <span class=\"_ _20\"/>iscritti alle<span class=\"_ _20\"/> var<span class=\"_ _0\"/>ie<span class=\"_ _1\"/> CGU<span class=\"_ _20\"/> e<span class=\"_ _1\"/> cond<span class=\"_ _20\"/>u<span class=\"_ _0\"/>cano <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _20\"/>effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>r<span class=\"_ _0\"/><span class=\"ls15\">e<span class=\"_ _264\"> </span></span>impairment<span class=\"_ _20\"/> <span class=\"_ _0\"/>losses<span class=\"ff1\">, ad e<span class=\"_ _20\"/>ccezione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _1\"/>a RSA San<span class=\"_ _1\"/>ta Rita,<span class=\"_ _1\"/> che<span class=\"_ _33\"/> <span class=\"_ _11\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>r\u00e0 accorpata all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> fine<span class=\"_ _20\"/> del 2023 <span class=\"_ _0\"/>n<span class=\"_ _1\"/>el<span class=\"_ _20\"/>la <span class=\"_ _0\"/>RSA Buon<span class=\"_ _264\"> </span></span>Samaritano<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la quale<span class=\"_ _20\"/> p<span class=\"_ _0\"/>er\u00f2<span class=\"_ _1\"/> il valore dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>impair<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt r<span class=\"_ _0\"/>inve<span class=\"_ _20\"/>nut<span class=\"_ _0\"/>o<span class=\"_ _1\"/> dal test \u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>da con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderar<span class=\"_ _0\"/>si non<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>teri<span class=\"_ _1\"/>ale.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Analisi di sen<span class=\"_ _1\"/>sitivit\u00e0 Si rico<span class=\"_ _20\"/>r<span class=\"_ _0\"/>da che<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019analisi<span class=\"_ _20\"/> <span class=\"_ _0\"/>di sensitiv<span class=\"ff1\">it\u00e0 <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ndotta a<span class=\"_ _0\"/>l 31 d<span class=\"_ _20\"/>icembre 2022 <span class=\"_ _0\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _0\"/>eme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>ando e decrem<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>ndo<span class=\"_ _1\"/> il ta<span class=\"_ _0\"/>sso d<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span></span>cre<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>ita G <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ello<span class=\"_ _1\"/> 0,5% <span class=\"_ _0\"/>h<span class=\"_ _1\"/>a prodo<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> i s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti<span class=\"_ _20\"/> <span class=\"_ _0\"/>risultati:<span class=\"_ _264\"> </span>G pari all\u20191,35% (<span class=\"ff3\">-0,5%<span class=\"_ _20\"/>)<span class=\"_ _0\"/>:<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Con<span class=\"_ _20\"/> u<span class=\"_ _0\"/>na variazione<span class=\"_ _20\"/> in <span class=\"_ _0\"/>dim<span class=\"_ _20\"/>inuz<span class=\"_ _0\"/>ione dello<span class=\"_ _20\"/> <span class=\"_ _0\"/>0,5% del<span class=\"_ _20\"/> G <span class=\"_ _11\"/>non<span class=\"_ _20\"/> <span class=\"_ _11\"/>em<span class=\"_ _20\"/>ergerebbero<span class=\"_ _20\"/> <span class=\"_ _0\"/>impairmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>. <span class=\"_ _0\"/> G pari all\u2019<span class=\"ff3\">2,35% (+0<span class=\"_ _20\"/>,<span class=\"_ _0\"/>5%):<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Con<span class=\"_ _20\"/> u<span class=\"_ _0\"/>na variazione<span class=\"_ _20\"/> in a<span class=\"_ _0\"/>u<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o dello<span class=\"_ _20\"/> <span class=\"_ _0\"/>0,5% del<span class=\"_ _20\"/> <span class=\"_ _0\"/>G non eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ger<span class=\"_ _0\"/>e<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ero<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>.<span class=\"_ _0\"/> Analisi capitalizzazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di bor<span class=\"_ _1\"/>sa titolo Eukedos<span class=\"_ _20\"/> S.p.A.<span class=\"_ _0\"/> La capitali<span class=\"_ _20\"/>zzazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>di bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa <span class=\"_ _0\"/>a fine<span class=\"_ _33\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>embre<span class=\"_ _20\"/> 2022 <span class=\"_ _0\"/>si \u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>attestata sui 27,42 <span class=\"_ _0\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>lioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o contro i<span class=\"_ _1\"/> 40,26<span class=\"_ _264\"> </span>milion<span class=\"_ _20\"/>i <span class=\"_ _0\"/>di e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o al 31 dicembre<span class=\"_ _20\"/> 2021<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>La<span class=\"ls0\"> <span class=\"_ _0\"/>c<span class=\"_ _20\"/>a<span class=\"_ _0\"/>pitali<span class=\"_ _20\"/>zzazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>di Bo<span class=\"_ _1\"/>rsa<span class=\"_ _0\"/> risulta qui<span class=\"_ _20\"/>ndi, <span class=\"_ _0\"/>al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>embre 2022, <span class=\"_ _0\"/>in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iore<span class=\"_ _20\"/> <span class=\"_ _0\"/>al Pa<span class=\"_ _0\"/>trim<span class=\"_ _20\"/>onio N<span class=\"_ _0\"/>e<span class=\"_ _1\"/>tto Contabile<span class=\"_ _20\"/> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato del Gruppo al 31<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>br<span class=\"_ _0\"/>e 2022 che<span class=\"_ _20\"/> <span class=\"_ _0\"/>deve essere le<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a pr<span class=\"_ _0\"/>e<span class=\"_ _1\"/>valen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>quale c<span class=\"_ _0\"/>onseg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> della<span class=\"_ _264\"> </span>alta vo<span class=\"_ _1\"/>latili<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> del titolo<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> del basso volume<span class=\"_ _20\"/> <span class=\"_ _0\"/>di titoli scambi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti.<span class=\"_ _0\"/> L<span class=\"ff7\">\u2019att<span class=\"_ _0\"/>u<span class=\"_ _1\"/>ale<span class=\"_ _20\"/> <span class=\"_ _0\"/>prezzo di<span class=\"_ _1\"/> borsa <span class=\"_ _0\"/>n<span class=\"_ _1\"/>on appare<span class=\"_ _1\"/>, a de<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>redattori dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sente relazione<span class=\"_ _20\"/>, <span class=\"_ _0\"/>un pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>me<span class=\"_ _33\"/>t<span class=\"_ _0\"/>ro di conf<span class=\"_ _1\"/>ronto adeguato a rapprese<span class=\"_ _20\"/>ntar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/> <span class=\"_ _0\"/>sufficiente<span class=\"_ _20\"/> precisione<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019eq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ity value<span class=\"_ _1\"/> del Gruppo e non<span class=\"ff1\"> pu\u00f2<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> utilizzato pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>ppo<span class=\"_ _1\"/>rtar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sval<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>agli asse<span class=\"_ _20\"/>t<span class=\"_ _0\"/>s r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>tto<span class=\"_ _264\"> </span></span>a quanto<span class=\"_ _20\"/> <span class=\"_ _0\"/>eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so in sede<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>irmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>Attivit\u00e0 immateria<span class=\"_ _20\"/>l<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce accoglie<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>evalen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>lative a softw<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re al ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-346": {
   "value": "1.a Avvi<span class=\"_ _1\"/>am<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nti ed Attivit\u00e0 immat<span class=\"_ _20\"/>e<span class=\"_ _0\"/>riali<span class=\"_ _264\"> </span>Avviame<span class=\"_ _20\"/>nti<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto presenta la seguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e movim<span class=\"_ _20\"/>entazione:<span class=\"_ _0\"/> Gli avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i iscr<span class=\"_ _0\"/>itti<span class=\"_ _20\"/> <span class=\"_ _11\"/>nel<span class=\"_ _20\"/> bi<span class=\"_ _0\"/>lan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io consolid<span class=\"_ _1\"/>ato s<span class=\"_ _0\"/>ono in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>egralmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e rif<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ibili alla socie<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta<span class=\"_ _0\"/> Edo<span class=\"_ _20\"/>s S<span class=\"_ _0\"/>.r<span class=\"_ _0\"/>.l.<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>allocati alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>singole re<span class=\"_ _20\"/>s<span class=\"_ _0\"/>idenze<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _11\"/>iv<span class=\"_ _1\"/>anti da aggreg<span class=\"_ _20\"/>az<span class=\"_ _0\"/>ioni aziendal<span class=\"_ _1\"/>i <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>anni preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i.<span class=\"_ _0\"/> Gli avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i esposti<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/>n b<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sta<span class=\"_ _0\"/>ti so<span class=\"_ _1\"/>ttopo<span class=\"_ _20\"/>sti <span class=\"_ _0\"/>a <span class=\"_ _0\"/>im<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>irmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> t<span class=\"_ _0\"/>est, si ri<span class=\"_ _1\"/>po<span class=\"_ _1\"/>rta<span class=\"_ _0\"/> di<span class=\"_ _1\"/> seguito<span class=\"_ _20\"/> <span class=\"_ _0\"/>i dettagli<span class=\"_ _20\"/>.<span class=\"_ _21\"/> Ve<span class=\"_ _1\"/>rifica grado di recuperabilit\u00e0<span class=\"_ _20\"/> <span class=\"_ _0\"/>(\u201cimpairm<span class=\"_ _20\"/>ent test\u201d) degli avviam<span class=\"_ _20\"/>enti/differen<span class=\"_ _20\"/>ze di<span class=\"_ _0\"/> consolidam<span class=\"_ _1\"/>ento <span class=\"_ _0\"/><span class=\"ff4\"> </span>Si <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tano <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _0\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito <span class=\"_ _11\"/><span class=\"ff7\">gli<span class=\"_ _20\"/> <span class=\"_ _21\"/>elemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _1\"/>tutivi <span class=\"_ _0\"/>ut<span class=\"_ _0\"/>ilizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>l\u2019<span class=\"ff3\">impairment <span class=\"_ _0\"/>test <span class=\"_ _11\"/><span class=\"ff1\">effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>to <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31 <span class=\"_ _11\"/>dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>2022<span class=\"_ _0\"/> </span></span></span>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>i relativi te<span class=\"_ _20\"/>st <span class=\"_ _0\"/>di sen<span class=\"_ _20\"/>s<span class=\"_ _0\"/>itivit\u00e0.<span class=\"_ _0\"/> Iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne <span class=\"_ _11\"/>delle <span class=\"_ _11\"/>CGU<span class=\"ff7\">: <span class=\"_ _11\"/>a<span class=\"_ _0\"/>i <span class=\"_ _11\"/>fini <span class=\"_ _11\"/>dell\u2019im<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>em<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _22\"/>dell\u2019im<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>est, <span class=\"_ _11\"/>lo <span class=\"_ _11\"/>IAS <span class=\"_ _11\"/>36 <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>r. <span class=\"_ _11\"/>22, <span class=\"_ _11\"/>stabili<span class=\"_ _20\"/>sc<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span></span></span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>il <span class=\"_ _0\"/>valore r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>bile<span class=\"_ _20\"/> <span class=\"_ _0\"/>deve<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>calcol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to c<span class=\"_ _0\"/>on r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o a<span class=\"_ _0\"/>d ogn<span class=\"_ _20\"/>i <span class=\"_ _0\"/>singola a<span class=\"_ _0\"/>ttiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _11\"/>g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo di<span class=\"_ _20\"/> <span class=\"_ _11\"/>attiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>in<span class=\"_ _264\"> </span>grado<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>e  fl<span class=\"_ _1\"/>ussi  finanziari  in  entrata  indipenden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i. <span class=\"_ _29\"> </span>In<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>coerenz<span class=\"_ _1\"/>a <span class=\"_ _29\"> </span>con  il  controllo  di  ge<span class=\"_ _1\"/>st<span class=\"_ _0\"/>ione<span class=\"_ _264\"> </span>attualm<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _11\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _11\"/>pre<span class=\"_ _1\"/>sso <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _21\"/>socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _21\"/>del<span class=\"_ _1\"/> <span class=\"_ _11\"/>Gruppo <span class=\"_ _11\"/>e <span class=\"_ _11\"/>in <span class=\"_ _11\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>con <span class=\"_ _11\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>e<span class=\"_ _1\"/>ff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uato <span class=\"_ _11\"/>nei <span class=\"_ _11\"/>precede<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izi <span class=\"_ _11\"/>l<span class=\"_ _1\"/>a<span class=\"_ _264\"> </span>CGU<span class=\"_ _1\"/> sono ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentate<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _1\"/> singole RSA.<span class=\"_ _264\"> </span>Dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inazione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>del<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>v<span class=\"_ _0\"/>al<span class=\"_ _20\"/>o<span class=\"_ _0\"/>re <span class=\"_ _22\"/>d\u2019<span class=\"_ _0\"/>u<span class=\"_ _20\"/>so<span class=\"_ _0\"/><span class=\"ff1\">: <span class=\"_ _22\"/>i <span class=\"_ _25\"/>flussi <span class=\"_ _21\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari <span class=\"_ _22\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ati <span class=\"_ _22\"/>dalla <span class=\"_ _22\"/>CGU <span class=\"_ _21\"/>s<span class=\"_ _0\"/>ono <span class=\"_ _22\"/>stati <span class=\"_ _22\"/>determina<span class=\"_ _0\"/>ti <span class=\"_ _21\"/>in <span class=\"_ _22\"/>bas<span class=\"_ _0\"/>e <span class=\"_ _22\"/>al<span class=\"_ _264\"> </span></span>Busine<span class=\"_ _20\"/>ss <span class=\"_ _11\"/>Plan <span class=\"_ _0\"/>2023 <span class=\"_ _11\"/><span class=\"ff7\">\u2013<span class=\"_ _20\"/><span class=\"ff1\"> <span class=\"_ _11\"/>2027 <span class=\"_ _0\"/>costruito<span class=\"_ _20\"/> <span class=\"_ _11\"/>per <span class=\"_ _0\"/>ciascuna<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sidenza <span class=\"_ _0\"/>per <span class=\"_ _0\"/>anzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>uttu<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _11\"/>cinque<span class=\"_ _20\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cro <span class=\"_ _0\"/>voci <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span></span></span>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  economi<span class=\"_ _20\"/>co  corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  al<span class=\"_ _20\"/>  l<span class=\"_ _0\"/>ivel<span class=\"_ _1\"/>lo  di<span class=\"_ _20\"/>  r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ortistica  util<span class=\"_ _20\"/>i<span class=\"_ _0\"/>zzato<span class=\"_ _1\"/>  periodi<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e  dal<span class=\"_ _1\"/>  man<span class=\"_ _20\"/>a<span class=\"_ _11\"/>gem<span class=\"_ _20\"/>ent  pe<span class=\"_ _1\"/>r<span class=\"_ _0\"/> moni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>orar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019and<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>residenze:<span class=\"ff1\"> </span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">r<span class=\"ff7\">icavi:<span class=\"_ _20\"/> <span class=\"_ _11\"/>sono <span class=\"_ _0\"/>stati <span class=\"_ _11\"/>co<span class=\"_ _20\"/>ndivisi <span class=\"_ _0\"/>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _11\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nagem<span class=\"_ _20\"/>ent <span class=\"_ _11\"/>ed<span class=\"_ _1\"/> <span class=\"_ _11\"/>il <span class=\"_ _0\"/>middle<span class=\"_ _20\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>agement <span class=\"_ _0\"/>in <span class=\"_ _0\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erien<span class=\"_ _20\"/>za,<span class=\"_ _0\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>i <span class=\"_ _0\"/>dati <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span></span></span></span>con<span class=\"_ _20\"/>su<span class=\"_ _0\"/>ntivo e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>progetti in<span class=\"_ _20\"/> <span class=\"_ _0\"/>fase di start up;  <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o del l<span class=\"_ _20\"/>a<span class=\"_ _11\"/>vo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o:<span class=\"_ _20\"/> <span class=\"_ _0\"/>determinato in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base all<span class=\"_ _1\"/>a nor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di riferimen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o e al co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o orario del<span class=\"_ _20\"/> <span class=\"_ _0\"/>personale<span class=\"_ _0\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">altri costi:<span class=\"_ _20\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>min<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti in<span class=\"_ _1\"/> ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai dati d<span class=\"_ _20\"/>i consu<span class=\"_ _0\"/>n<span class=\"_ _1\"/>tivo e alla migli<span class=\"_ _20\"/>or<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>stim<span class=\"_ _1\"/>a <span class=\"_ _0\"/>degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>uffici prepo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _11\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">loc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni: in base<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai contratti vi<span class=\"_ _20\"/>genti t<span class=\"_ _0\"/>en<span class=\"_ _1\"/>uto conto<span class=\"_ _20\"/> <span class=\"_ _0\"/>di even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li adeguamen<span class=\"_ _20\"/>ti in base ai tass<span class=\"_ _0\"/>i d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>rca<span class=\"_ _0\"/>to <span class=\"_ _0\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span>sede: <span class=\"_ _2f\"> </span>l\u2019agg<span class=\"_ _1\"/>r<span class=\"_ _0\"/>eg<span class=\"_ _1\"/>ato <span class=\"_ _2e\"> </span>che<span class=\"_ _33\"/>  ra<span class=\"_ _0\"/>ccog<span class=\"_ _20\"/>lie <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span>costi  ge<span class=\"_ _20\"/>nera<span class=\"_ _11\"/><span class=\"ff1\">li<span class=\"_ _20\"/>  e<span class=\"_ _20\"/>  amm<span class=\"_ _20\"/>ini<span class=\"_ _1\"/>stra<span class=\"_ _0\"/>tivi<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>che<span class=\"_ _20\"/>  non<span class=\"_ _20\"/>  son<span class=\"_ _20\"/>o <span class=\"_ _2f\"> </span>dir<span class=\"_ _0\"/>ettame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span></span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>bili<span class=\"_ _20\"/> <span class=\"_ _0\"/>all<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>singole<span class=\"_ _20\"/> CG<span class=\"_ _0\"/>U viene<span class=\"_ _20\"/> a<span class=\"_ _0\"/>llocato<span class=\"_ _20\"/> <span class=\"_ _0\"/>alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>in base<span class=\"_ _20\"/> <span class=\"_ _0\"/>ad un d<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iver predefinito<span class=\"_ _20\"/> <span class=\"_ _21\"/> Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>risultato economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>di ciascuna C<span class=\"_ _0\"/>GU viene<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttualiz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>to con<span class=\"_ _20\"/> <span class=\"_ _0\"/>un <span class=\"_ _0\"/>mode<span class=\"_ _20\"/>ll<span class=\"_ _0\"/>o di <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alutazione<span class=\"_ _1\"/> <span class=\"_ _0\"/>di t<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff3\">Discountend<span class=\"_ _264\"> </span></span>Cash Flow<span class=\"_ _20\"/><span class=\"ff1\">.<span class=\"_ _0\"/> </span>Ipote<span class=\"_ _20\"/>si <span class=\"_ _11\"/>finan<span class=\"_ _20\"/>ziar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff6\">\u2013</span> <span class=\"_ _0\"/>Dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inazione <span class=\"_ _0\"/>del WACC:<span class=\"ff1\"> <span class=\"_ _0\"/><span class=\"ff7\">il t<span class=\"_ _0\"/>a<span class=\"_ _0\"/>sso utiliz<span class=\"_ _1\"/>zato p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>attua<span class=\"_ _0\"/>li<span class=\"_ _20\"/>zzazione <span class=\"_ _0\"/>dei flussi <span class=\"_ _0\"/>di cass<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span></span>delle<span class=\"_ _20\"/> CGU, ide<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>ific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _1\"/> nelle <span class=\"_ _20\"/>singol<span class=\"_ _0\"/>e<span class=\"_ _20\"/> resi<span class=\"_ _0\"/>denze<span class=\"_ _20\"/> per anz<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ani<span class=\"_ _20\"/>,<span class=\"_ _0\"/> \u00e8<span class=\"_ _20\"/> par<span class=\"_ _0\"/>i <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>6,<span class=\"_ _0\"/>42% e<span class=\"_ _33\"/>d \u00e8<span class=\"_ _1\"/> stato de<span class=\"_ _33\"/>t<span class=\"_ _0\"/>erminato <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> segue:<span class=\"_ _0\"/> Al 31/12/21<span class=\"_ _264\"> </span>Variazione are<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>consolidament<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>Incre<span class=\"_ _0\"/>me<span class=\"_ _0\"/>nti/De<span class=\"_ _0\"/>cre<span class=\"_ _264\"> </span>me<span class=\"_ _0\"/>nti<span class=\"_ _264\"> </span>Alien<span class=\"_ _0\"/>azioni<span class=\"_ _264\"> </span>Svalutazioni<span class=\"_ _264\"> </span>Riclassif<span class=\"_ _0\"/>iche<span class=\"_ _264\"> </span>Amm.<span class=\"_ _0\"/>ti e<span class=\"_ _0\"/> Svalutazioni<span class=\"_ _264\"> </span>Al 31/12/22<span class=\"_ _264\"> </span>Avviamen<span class=\"_ _0\"/>to<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>vvia<span class=\"_ _20\"/>mento<span class=\"_ _157\"> </span>18.522 <span class=\"_ _158\"> </span>18.522<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale<span class=\"_ _159\"> </span>18.522 <span class=\"_ _24\"> </span><span class=\"ls46\">                                -   <span class=\"_ _2f\"> </span>                         -   <span class=\"_ _29\"> </span>                              -                                     -   <span class=\"_ _2d\"> </span>                           -   <span class=\"_ _17\"> </span></span>18.522<span class=\"_ _264\"> </span>M<span class=\"_ _20\"/>ovime<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>azione <span class=\"_ _0\"/>al 31/12/2022<span class=\"_ _264\"> </span><div class=\"c w3 h0\" style=\"left:-73.65625px; bottom:-96.86548px;\"><div class=\"t m0 x1 h9 y776 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h9 y470 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h3 y799 ff3 fs0 fc0 sc0 ls0 ws0\">Costo <span class=\"_ _11\"/>del <span class=\"_ _11\"/>debito<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff1\">de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ermin<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _21\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/><span class=\"ff3\"> <span class=\"_ _11\"/><span class=\"ff1 ls47\">so</span><span class=\"ff7\">mm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ria <span class=\"_ _21\"/>de<span class=\"_ _20\"/>ll\u2019IRS <span class=\"_ _11\"/>10 <span class=\"_ _11\"/>anni<span class=\"_ _20\"/> <span class=\"_ _21\"/>aumen<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _11\"/>un<span class=\"ff1\">o <span class=\"_ _11\"/>spr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _21\"/>3,<span class=\"_ _0\"/>5%<span class=\"_ _20\"/> <span class=\"_ _21\"/>al <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>tto<span class=\"_ _0\"/> </span></span></span></span></div><div class=\"t m0 x1 h3 y7c0 ff7 fs0 fc0 sc0 ls0 ws0\">dell\u2019ef<span class=\"_ _1\"/>fetto f<span class=\"ff1\">isc<span class=\"_ _1\"/>ale e pertanto<span class=\"_ _1\"/> par<span class=\"_ _0\"/>i a al 5,08<span class=\"ls48\">% <span class=\"_ _0\"/></span> </span></div><div class=\"t m0 x1 h3 y778 ff3 fs0 fc0 sc0 ls0 ws0\">Costo del capitale di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rischio<span class=\"ff1\"> pa<span class=\"_ _1\"/>ri al 10,02% e co<span class=\"_ _20\"/>str<span class=\"_ _0\"/>uito<span class=\"_ _20\"/> <span class=\"_ _0\"/>com<span class=\"_ _20\"/>e s<span class=\"_ _0\"/>egue<span class=\"_ _1\"/> </span><span class=\"ff1\"> </span></div><div class=\"t m0 x10a h3 y7de ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Tasso in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eresse<span class=\"_ _1\"/> p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>ive<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rischio de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminato in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base a<span class=\"_ _11\"/>l<span class=\"_ _20\"/> <span class=\"_ _0\"/>tass<span class=\"_ _0\"/>o<span class=\"_ _1\"/> del<span class=\"_ _264\"> </span> </div><div class=\"t m0 xcd h3 y8cd ff1 fs0 fc0 sc0 ls0 ws0\">BTP a 10 ann<span class=\"_ _20\"/>i, <span class=\"_ _0\"/>medi<span class=\"_ _20\"/>a <span class=\"_ _0\"/>sei me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i, pari a<span class=\"_ _0\"/>l 3<span class=\"_ _20\"/>,<span class=\"_ _0\"/>9%<span class=\"_ _264\"> </span> </div><div class=\"t m0 x10a h3 y7c2 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Prem<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o <span class=\"_ _33\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>il<span class=\"_ _1\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ischio<span class=\"_ _20\"/> <span class=\"_ _1\"/>di<span class=\"_ _20\"/> me<span class=\"_ _33\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _20\"/>azion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ri<span class=\"_ _0\"/>o<span class=\"_ _1\"/> Itali<span class=\"_ _20\"/>a d<span class=\"_ _20\"/>eterminato<span class=\"_ _1\"/> <span class=\"_ _20\"/>in <span class=\"_ _20\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> all<span class=\"_ _20\"/>a p<span class=\"_ _20\"/>rass<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span> </div><div class=\"t m0 xcd h3 y7c3 ff1 fs0 fc0 sc0 ls0 ws0\">val<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>ativ<span class=\"_ _1\"/>a di Damodaran par<span class=\"_ _0\"/>i al 5<span class=\"_ _1\"/>,9<span class=\"ls49\">% </span> </div><div class=\"t m0 x10a h3 y7e2 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Be<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>d<span class=\"_ _1\"/>i se<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ore<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inato<span class=\"_ _1\"/> in base all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> prass<span class=\"_ _0\"/>i v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutativ<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _20\"/> <span class=\"_ _0\"/>Damod<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>n <span class=\"_ _0\"/>pari a<span class=\"_ _20\"/> </div><div class=\"t m0 xcd h3 y7e3 ff1 fs0 fc0 sc0 ls0 ws0\">0,69 <span class=\"_ _0\"/>(<span class=\"ff3\">Hosp<span class=\"_ _20\"/>it<span class=\"_ _0\"/>als/He<span class=\"_ _20\"/>al<span class=\"_ _0\"/>thcare F<span class=\"_ _20\"/>acili<span class=\"_ _0\"/>ties<span class=\"ff1\">)<span class=\"_ _264\"> </span></span></span><span class=\"ff3\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x10a h3 y7e4 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Prem<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggiuntivo<span class=\"_ _20\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la dim<span class=\"_ _20\"/>ensione e<span class=\"_ _20\"/> per i<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ischi<span class=\"_ _1\"/> specifi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i del<span class=\"_ _1\"/> Gruppo<span class=\"_ _1\"/> pa<span class=\"_ _0\"/>ri a<span class=\"_ _264\"> </span> </div><div class=\"t m0 xcd h3 y7e5 ff1 fs0 fc0 sc0 ls0 ws0\">2%<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y47c ff3 fs0 fc0 sc0 ls0 ws0\">Struttura finanzia<span class=\"_ _1\"/>ria target <span class=\"ff1\">cos\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _33\"/> <span class=\"_ _11\"/>indiv<span class=\"_ _1\"/>iduata nell<span class=\"_ _1\"/>a pra<span class=\"_ _0\"/>ssi v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutativ<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _1\"/> Damodaran de<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ini<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>com<span class=\"_ _20\"/>e s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>e: <span class=\"_ _11\"/> </span></div><div class=\"t m0 x10a h3 y84e ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito / (De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito + Equity) = 72,<span class=\"_ _0\"/>77%<span class=\"_ _1\"/> </div><div class=\"t m0 x10a h3 y8ce ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Eq<span class=\"_ _1\"/>uity / (Debi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o + Equi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>y<span class=\"_ _1\"/>) = <span class=\"_ _0\"/>27,23%<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y836 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x1 h3 y8cf ff3 fs0 fc0 sc0 ls0 ws0\">Terminal <span class=\"_ _33\"/>value<span class=\"ff7\">: <span class=\"_ _20\"/>ol<span class=\"_ _20\"/>t<span class=\"_ _0\"/>re <span class=\"_ _33\"/>l\u2019orizzonte <span class=\"_ _20\"/>di <span class=\"_ _20\"/>piano<span class=\"_ _20\"/> \u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>st<span class=\"_ _0\"/>ato <span class=\"_ _20\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o <span class=\"_ _33\"/>un <span class=\"ff3\">terminal<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>ue<span class=\"ff1\"> <span class=\"_ _20\"/>co<span class=\"_ _1\"/>struito <span class=\"_ _33\"/>come<span class=\"_ _20\"/> rendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _20\"/>perpe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ua<span class=\"_ _264\"> </span></span></span></span><span class=\"ff7\"><span class=\"ff3\"><span class=\"ff1\"> </span></span></span></div><div class=\"t m0 x1 h3 y838 ff1 fs0 fc0 sc0 ls0 ws0\">del<span class=\"_ _20\"/> <span class=\"_ _0\"/>flusso di cassa ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ativo<span class=\"_ _1\"/> gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato nell<span class=\"ff7\">\u2019ultimo<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno di pi<span class=\"_ _1\"/>ano (anno 2027<span class=\"ff1\">). </span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x1 h3 y8d0 ff3 fs0 fc0 sc0 ls0 ws0\">Tasso <span class=\"_ _2a\"> </span>di <span class=\"_ _24\"> </span>cresc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>t<span class=\"ffe\">a <span class=\"_ _24\"> </span>(G): <span class=\"_ _2a\"> </span>pari <span class=\"_ _24\"> </span>al<span class=\"_ _20\"/>l<span class=\"_ _0\"/>\u20191,85%<span class=\"ff1\">, <span class=\"_ _24\"> </span>d<span class=\"_ _20\"/>eterminato<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>in<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderazione<span class=\"_ _20\"/> <span class=\"_ _24\"> </span>delle <span class=\"_ _2a\"> </span>pr<span class=\"_ _0\"/>oie<span class=\"_ _1\"/>zioni <span class=\"_ _24\"> </span>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>BCE<span class=\"_ _264\"> </span></span></span><span class=\"ffe\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x1 h3 y8d1 ff7 fs0 fc0 sc0 ls0 ws0\">m<span class=\"_ _20\"/>acr<span class=\"_ _0\"/>oeconomiche<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> l\u2019area e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o.<span class=\"ff1\"> </span></div><div class=\"t m0 x1 h5 y8d2 ff3 fs0 fc0 sc0 ls4a ws0\">As<span class=\"ls0\">sumptions del Business<span class=\"_ _20\"/> Plan 2023 <span class=\"ffe\">\u2013</span> <span class=\"_ _0\"/>2027<span class=\"_ _1\"/> </span></div><div class=\"t m0 x1 h3 y8d3 ff1 fs0 fc0 sc0 ls0 ws0\">Nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ruzione<span class=\"_ _1\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>business <span class=\"_ _0\"/>p<span class=\"_ _0\"/>lan <span class=\"_ _0\"/>2023 <span class=\"_ _21\"/><span class=\"ff7\">\u2013</span> <span class=\"_ _11\"/>2027 <span class=\"_ _0\"/><span class=\"ls5\">il <span class=\"_ _21\"/></span><span class=\"ff3\">ma<span class=\"_ _0\"/>nageme<span class=\"_ _1\"/>nt <span class=\"_ _11\"/><span class=\"ff1\">h<span class=\"_ _1\"/>a <span class=\"_ _11\"/>utilizzato<span class=\"_ _1\"/> <span class=\"_ _11\"/>i <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>c<span class=\"_ _0\"/>onsun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ivi <span class=\"_ _0\"/>2022 <span class=\"_ _11\"/><span class=\"ls1a\">in</span>sieme<span class=\"_ _264\"> </span></span></span><span class=\"ff3\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x1 h3 y8d4 ff1 fs0 fc0 sc0 ls0 ws0\">alle<span class=\"_ _20\"/>  v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazion<span class=\"_ _1\"/>i <span class=\"_ _2f\"> </span>basate <span class=\"_ _2f\"> </span>sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erienza <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/>  ge<span class=\"_ _20\"/>stione <span class=\"_ _2f\"> </span>e <span class=\"_ _2f\"> </span>sulle<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>v<span class=\"_ _20\"/>a<span class=\"_ _11\"/>l<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"/>irca<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>g<span class=\"_ _20\"/>li <span class=\"_ _2f\"> </span>im<span class=\"_ _1\"/>patti <span class=\"_ _2f\"> </span>derivanti<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>sia <span class=\"_ _2f\"> </span>dal<span class=\"_ _0\"/> </div><div class=\"t m0 x1 h3 y83c ff7 fs0 fc0 sc0 ls0 ws0\">pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>durar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> de<span class=\"_ _20\"/>gl<span class=\"_ _0\"/>i <span class=\"_ _20\"/>effetti<span class=\"_ _1\"/> <span class=\"_ _20\"/>CO<span class=\"_ _0\"/>VI<span class=\"_ _1\"/>D <span class=\"_ _20\"/>sull\u2019<span class=\"_ _0\"/><span class=\"ff1\">occupazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> gli im<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>tti <span class=\"_ _20\"/>derivanti<span class=\"_ _1\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>congiuntura e<span class=\"_ _20\"/>conom<span class=\"_ _1\"/>ica <span class=\"_ _20\"/>gl<span class=\"_ _0\"/>o<span class=\"_ _1\"/>bale<span class=\"_ _264\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1 h3 y8d5 ff1 fs0 fc0 sc0 ls0 ws0\">che<span class=\"_ _20\"/> <span class=\"_ _0\"/>ha portat<span class=\"_ _0\"/>o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d un<span class=\"_ _20\"/> <span class=\"_ _0\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _11\"/>em<span class=\"_ _20\"/>ento <span class=\"_ _0\"/>del co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>fattori prod<span class=\"_ _1\"/>uttivi e<span class=\"_ _20\"/> <span class=\"_ _11\"/>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>tassi di<span class=\"_ _20\"/> <span class=\"_ _0\"/>interesse.<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y83e ff1 fs0 fc0 sc0 ls49 ws0\">Il<span class=\"ls0\"> <span class=\"_ _22\"/>pr<span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipale<span class=\"_ _20\"/> <span class=\"_ _2d\"/><span class=\"ff3\">driver</span> <span class=\"_ _25\"/><span class=\"ff7\">pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>val<span class=\"_ _1\"/>utare <span class=\"_ _22\"> </span>l\u2019an<span class=\"_ _1\"/>damen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>busine<span class=\"_ _20\"/>ss<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>l\u2019occupazione<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"/>edi<span class=\"_ _1\"/>a <span class=\"_ _25\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>str<span class=\"_ _0\"/>utture<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>poi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>h\u00e9<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>in<span class=\"_ _264\"> </span></span></span><span class=\"ls0\"><span class=\"ff7\"> </span></span></div><div class=\"t m0 x1 h3 y460 ff1 fs0 fc0 sc0 ls0 ws0\">con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderazione<span class=\"_ _20\"/>  de<span class=\"_ _20\"/>l <span class=\"_ _2f\"> </span>significativo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>li<span class=\"_ _0\"/>vello<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>dei <span class=\"_ _2d\"> </span>costi <span class=\"_ _2f\"> </span>fissi, <span class=\"_ _2f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>generare <span class=\"_ _2f\"> </span>un<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rginalit\u00e0 <span class=\"_ _2f\"> </span>posi<span class=\"_ _20\"/>tiva  \u00e8<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y8d6 ff1 fs0 fc0 sc0 ls0 ws0\">co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>relata <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>raggiungim<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _21\"/>un <span class=\"_ _22\"/>minimo<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _11\"/>posti <span class=\"_ _21\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _21\"/>occupati. <span class=\"_ _22\"/>La <span class=\"_ _22\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cen<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>le <span class=\"_ _11\"/>di <span class=\"_ _22\"/>oc<span class=\"_ _1\"/>cupazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>s<span class=\"_ _0\"/>eppur <span class=\"_ _21\"/>in<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y8d7 ff1 fs0 fc0 sc0 ls0 ws0\">cre<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>ita, <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ntinua a rise<span class=\"_ _1\"/>nti<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e degli ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>etti<span class=\"_ _20\"/> <span class=\"_ _0\"/>COV<span class=\"_ _1\"/>ID<span class=\"_ _0\"/> e come<span class=\"_ _20\"/> ta<span class=\"_ _0\"/>le \u00e8<span class=\"_ _20\"/> st<span class=\"_ _0\"/>ato rif<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o nel busine<span class=\"_ _1\"/>ss plan pur pre<span class=\"_ _20\"/>vedendo<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y7d3 ff1 fs0 fc0 sc0 ls0 ws0\">un <span class=\"_ _20\"/>r<span class=\"_ _0\"/>iav<span class=\"_ _1\"/>vicin<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>si <span class=\"_ _1\"/>n<span class=\"_ _1\"/>el<span class=\"_ _1\"/> tem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>o <span class=\"_ _1\"/>ai d<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i <span class=\"_ _20\"/>pre-<span class=\"ff7\">covid <span class=\"_ _20\"/>sulla parte<span class=\"_ _20\"/> te<span class=\"_ _20\"/>r<span class=\"_ _0\"/>min<span class=\"_ _1\"/>ale <span class=\"_ _1\"/>dell<span class=\"_ _1\"/>\u2019orizzonte <span class=\"_ _1\"/>di <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _1\"/>visione<span class=\"ff1\"> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>onside<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>ndo<span class=\"_ _20\"/> un<span class=\"_ _20\"/>a<span class=\"_ _11\"/> </span></span></div><div class=\"t m0 x1 h3 y8d8 ff1 fs0 fc0 sc0 ls0 ws0\">dom<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nda sem<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> cr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e di posti letto<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>zi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni.<span class=\"_ _0\"/>  </div><div class=\"t m0 x1 h3 y7d5 ff1 fs0 fc0 sc0 ls0 ws0\">Il<span class=\"_ _1\"/> <span class=\"_ _11\"/><span class=\"ff3\">management</span> <span class=\"_ _21\"/>ha <span class=\"_ _11\"/>inol<span class=\"_ _1\"/>tre <span class=\"_ _11\"/>riflesso <span class=\"_ _21\"/><span class=\"ff7\">il <span class=\"_ _11\"/>possi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>tto <span class=\"_ _21\"/>dell\u2019infl<span class=\"_ _1\"/>azione<span class=\"_ _1\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttesa <span class=\"_ _21\"/>nell\u2019o<span class=\"_ _1\"/>rizzon<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _11\"/>piano<span class=\"ff1\">, <span class=\"_ _21\"/>che<span class=\"_ _20\"/> <span class=\"_ _21\"/>sa<span class=\"_ _0\"/>r\u00e0<span class=\"_ _264\"> </span></span></span><span class=\"ff7\"><span class=\"ff1\"> </span></span></div><div class=\"t m0 x1 h3 y8d9 ff7 fs0 fc0 sc0 ls0 ws0\">com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nque, almeno<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>te, mi<span class=\"_ _20\"/>tigata<span class=\"_ _0\"/> dall\u2019<span class=\"ff1\">increme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ette<span class=\"_ _20\"/>. <span class=\"_ _0\"/>Inoltre<span class=\"ls6\">, </span>il sem<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>contin<span class=\"_ _20\"/>u<span class=\"_ _0\"/>o <span class=\"_ _0\"/>moni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>oraggio<span class=\"_ _1\"/> <span class=\"_ _0\"/>dei<span class=\"_ _264\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1 ha y8ba ff7 fs0 fc0 sc0 ls0 ws0\">co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>quindi <span class=\"_ _2d\"> </span>il <span class=\"_ _2f\"> </span>lo<span class=\"_ _1\"/>ro <span class=\"_ _2d\"> </span>cont<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nimento <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>om<span class=\"_ _20\"/>b<span class=\"_ _0\"/>inato<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>ipre<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>atte<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>occupan<span class=\"_ _1\"/>cy <span class=\"_ _2d\"> </span>ra<span class=\"_ _0\"/>te <span class=\"_ _2d\"> </span>prod<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>r\u00e0 <span class=\"_ _2f\"> </span>un<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fetto<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y8da ff1 fs0 fc0 sc0 ls0 ws0\">miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ivo<span class=\"_ _20\"/> sulla <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rgin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lit\u00e0.<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y843 ff1 fs0 fc0 sc0 ls0 ws0\">Il<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>business <span class=\"_ _2f\"> </span>pl<span class=\"_ _1\"/>an <span class=\"_ _2f\"> </span>utili<span class=\"_ _20\"/>zzato <span class=\"_ _2f\"> </span>nei<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>m<span class=\"_ _1\"/>odelli<span class=\"_ _20\"/>  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span><span class=\"ff3\">impairment <span class=\"_ _2f\"> </span>test</span> <span class=\"_ _2f\"> </span>ed<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span>connessi<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>at<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>sta<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>pp<span class=\"_ _1\"/>rov<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2f\"> </span>d<span class=\"_ _1\"/>al<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y844 ff1 fs0 fc0 sc0 ls0 ws0\">Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iglio<span class=\"_ _1\"/> d<span class=\"_ _20\"/>i Am<span class=\"_ _20\"/>ministrazione<span class=\"_ _20\"/> di <span class=\"_ _33\"/>Eukedos <span class=\"_ _20\"/>S<span class=\"_ _0\"/>.p.A. <span class=\"_ _20\"/>nel<span class=\"_ _20\"/>la r<span class=\"_ _20\"/>iu<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> del <span class=\"_ _20\"/>17 <span class=\"_ _20\"/>fe<span class=\"_ _1\"/>bbra<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _1\"/>2023 i<span class=\"_ _20\"/>n <span class=\"_ _20\"/>ottemperanz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _1\"/>alle<span class=\"_ _20\"/> linee<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y845 ff7 fs0 fc0 sc0 ls0 ws0\">guid<span class=\"_ _20\"/>a <span class=\"_ _0\"/>del docume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> c<span class=\"_ _0\"/>ongiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ISVA<span class=\"_ _20\"/>P,<span class=\"_ _0\"/> Banca d\u2019<span class=\"_ _20\"/>Ita<span class=\"_ _0\"/>lia e Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ob n. 4 del<span class=\"_ _20\"/> <span class=\"_ _0\"/>marzo<span class=\"_ _1\"/> 2010. <span class=\"_ _11\"/><span class=\"ff1\"> </span></div><div class=\"t m0 x1 h20 y8db ff4 fs0 fc0 sc0 ls0 ws0\">Esiti del test di <span class=\"_ _1\"/>impairm<span class=\"_ _1\"/>en<span class=\"_ _1\"/>t su<span class=\"_ _0\"/> Avviame<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>e Imm<span class=\"_ _20\"/>obili<span class=\"_ _0\"/>zzazioni materiali al<span class=\"_ _1\"/>locate alle<span class=\"_ _1\"/> CGU<span class=\"_ _264\"> </span> </div><div class=\"t m0 x1 h3 y8dc ff7 fs0 fc0 sc0 ls0 ws0\">Dall<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>esito <span class=\"_ _11\"/>dei<span class=\"_ _1\"/> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>est <span class=\"_ _11\"/>e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fettuati <span class=\"_ _11\"/>sul <span class=\"_ _21\"/><span class=\"ff3\">business <span class=\"_ _11\"/>plan <span class=\"_ _11\"/><span class=\"ff1\">n<span class=\"_ _1\"/>on <span class=\"_ _11\"/>sono<span class=\"_ _20\"/> <span class=\"_ _22\"/>eme<span class=\"_ _20\"/>rs<span class=\"_ _0\"/>e <span class=\"_ _11\"/>situazioni<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _0\"/><span class=\"lsa\">n <span class=\"_ _22\"/></span>i <span class=\"_ _11\"/>preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erci<span class=\"_ _1\"/>zi,<span class=\"_ _0\"/> </span></span></div><div class=\"t m0 x1 h3 y8dd ff1 fs0 fc0 sc0 ls0 ws0\">che<span class=\"_ _20\"/> indichino <span class=\"_ _20\"/>una pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita d<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>e<span class=\"_ _20\"/>vole di<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> degl<span class=\"_ _1\"/>i <span class=\"_ _20\"/>a<span class=\"_ _0\"/>vvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>menti <span class=\"_ _20\"/>iscritti alle<span class=\"_ _20\"/> var<span class=\"_ _0\"/>ie<span class=\"_ _1\"/> CGU<span class=\"_ _20\"/> e<span class=\"_ _1\"/> cond<span class=\"_ _20\"/>u<span class=\"_ _0\"/>cano <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _20\"/>effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>r<span class=\"_ _0\"/><span class=\"ls15\">e<span class=\"_ _264\"> </span></span><span class=\"ls15\"> </span></div><div class=\"t m0 x1 h3 y85e ff3 fs0 fc0 sc0 ls0 ws0\">impairment<span class=\"_ _20\"/> <span class=\"_ _0\"/>losses<span class=\"ff1\">, ad e<span class=\"_ _20\"/>ccezione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _1\"/>a RSA San<span class=\"_ _1\"/>ta Rita,<span class=\"_ _1\"/> che<span class=\"_ _33\"/> <span class=\"_ _11\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>r\u00e0 accorpata all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> fine<span class=\"_ _20\"/> del 2023 <span class=\"_ _0\"/>n<span class=\"_ _1\"/>el<span class=\"_ _20\"/>la <span class=\"_ _0\"/>RSA Buon<span class=\"_ _264\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x1 h3 y85f ff7 fs0 fc0 sc0 ls0 ws0\">Samaritano<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la quale<span class=\"_ _20\"/> p<span class=\"_ _0\"/>er\u00f2<span class=\"_ _1\"/> il valore dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>impair<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt r<span class=\"_ _0\"/>inve<span class=\"_ _20\"/>nut<span class=\"_ _0\"/>o<span class=\"_ _1\"/> dal test \u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>da con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderar<span class=\"_ _0\"/>si non<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>teri<span class=\"_ _1\"/>ale.<span class=\"_ _11\"/><span class=\"ff1\"> </span></div></div>Analisi di sen<span class=\"_ _1\"/>sitivit\u00e0 Si rico<span class=\"_ _20\"/>r<span class=\"_ _0\"/>da che<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019analisi<span class=\"_ _20\"/> <span class=\"_ _0\"/>di sensitiv<span class=\"ff1\">it\u00e0 <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ndotta a<span class=\"_ _0\"/>l 31 d<span class=\"_ _20\"/>icembre 2022 <span class=\"_ _0\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _0\"/>eme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>ando e decrem<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>ndo<span class=\"_ _1\"/> il ta<span class=\"_ _0\"/>sso d<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span></span>cre<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>ita G <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ello<span class=\"_ _1\"/> 0,5% <span class=\"_ _0\"/>h<span class=\"_ _1\"/>a prodo<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> i s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti<span class=\"_ _20\"/> <span class=\"_ _0\"/>risultati:<span class=\"_ _264\"> </span>G pari all\u20191,35% (<span class=\"ff3\">-0,5%<span class=\"_ _20\"/>)<span class=\"_ _0\"/>:<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Con<span class=\"_ _20\"/> u<span class=\"_ _0\"/>na variazione<span class=\"_ _20\"/> in <span class=\"_ _0\"/>dim<span class=\"_ _20\"/>inuz<span class=\"_ _0\"/>ione dello<span class=\"_ _20\"/> <span class=\"_ _0\"/>0,5% del<span class=\"_ _20\"/> G <span class=\"_ _11\"/>non<span class=\"_ _20\"/> <span class=\"_ _11\"/>em<span class=\"_ _20\"/>ergerebbero<span class=\"_ _20\"/> <span class=\"_ _0\"/>impairmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>. <span class=\"_ _0\"/> G pari all\u2019<span class=\"ff3\">2,35% (+0<span class=\"_ _20\"/>,<span class=\"_ _0\"/>5%):<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Con<span class=\"_ _20\"/> u<span class=\"_ _0\"/>na variazione<span class=\"_ _20\"/> in a<span class=\"_ _0\"/>u<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o dello<span class=\"_ _20\"/> <span class=\"_ _0\"/>0,5% del<span class=\"_ _20\"/> <span class=\"_ _0\"/>G non eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ger<span class=\"_ _0\"/>e<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ero<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>.<span class=\"_ _0\"/> Analisi capitalizzazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di bor<span class=\"_ _1\"/>sa titolo Eukedos<span class=\"_ _20\"/> S.p.A.<span class=\"_ _0\"/> La capitali<span class=\"_ _20\"/>zzazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>di bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa <span class=\"_ _0\"/>a fine<span class=\"_ _33\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>embre<span class=\"_ _20\"/> 2022 <span class=\"_ _0\"/>si \u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>attestata sui 27,42 <span class=\"_ _0\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>lioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o contro i<span class=\"_ _1\"/> 40,26<span class=\"_ _264\"> </span>milion<span class=\"_ _20\"/>i <span class=\"_ _0\"/>di e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o al 31 dicembre<span class=\"_ _20\"/> 2021<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>La<span class=\"ls0\"> <span class=\"_ _0\"/>c<span class=\"_ _20\"/>a<span class=\"_ _0\"/>pitali<span class=\"_ _20\"/>zzazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>di Bo<span class=\"_ _1\"/>rsa<span class=\"_ _0\"/> risulta qui<span class=\"_ _20\"/>ndi, <span class=\"_ _0\"/>al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>embre 2022, <span class=\"_ _0\"/>in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iore<span class=\"_ _20\"/> <span class=\"_ _0\"/>al Pa<span class=\"_ _0\"/>trim<span class=\"_ _20\"/>onio N<span class=\"_ _0\"/>e<span class=\"_ _1\"/>tto Contabile<span class=\"_ _20\"/> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato del Gruppo al 31<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>br<span class=\"_ _0\"/>e 2022 che<span class=\"_ _20\"/> <span class=\"_ _0\"/>deve essere le<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a pr<span class=\"_ _0\"/>e<span class=\"_ _1\"/>valen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>quale c<span class=\"_ _0\"/>onseg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> della<span class=\"_ _264\"> </span>alta vo<span class=\"_ _1\"/>latili<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> del titolo<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> del basso volume<span class=\"_ _20\"/> <span class=\"_ _0\"/>di titoli scambi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti.<span class=\"_ _0\"/> L<span class=\"ff7\">\u2019att<span class=\"_ _0\"/>u<span class=\"_ _1\"/>ale<span class=\"_ _20\"/> <span class=\"_ _0\"/>prezzo di<span class=\"_ _1\"/> borsa <span class=\"_ _0\"/>n<span class=\"_ _1\"/>on appare<span class=\"_ _1\"/>, a de<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>redattori dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sente relazione<span class=\"_ _20\"/>, <span class=\"_ _0\"/>un pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>me<span class=\"_ _33\"/>t<span class=\"_ _0\"/>ro di conf<span class=\"_ _1\"/>ronto adeguato a rapprese<span class=\"_ _20\"/>ntar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/> <span class=\"_ _0\"/>sufficiente<span class=\"_ _20\"/> precisione<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019eq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ity value<span class=\"_ _1\"/> del Gruppo e non<span class=\"ff1\"> pu\u00f2<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> utilizzato pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>ppo<span class=\"_ _1\"/>rtar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sval<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>agli asse<span class=\"_ _20\"/>t<span class=\"_ _0\"/>s r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>tto<span class=\"_ _264\"> </span></span>a quanto<span class=\"_ _20\"/> <span class=\"_ _0\"/>eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so in sede<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>irmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>Attivit\u00e0 immateria<span class=\"_ _20\"/>l<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce accoglie<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>evalen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>lative a softw<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re al ne<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>rta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-383": {
   "value": "Avviame<span class=\"_ _20\"/>nti<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto presenta la seguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e movim<span class=\"_ _20\"/>entazione:<span class=\"_ _0\"/> Gli avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i iscr<span class=\"_ _0\"/>itti<span class=\"_ _20\"/> <span class=\"_ _11\"/>nel<span class=\"_ _20\"/> bi<span class=\"_ _0\"/>lan<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io consolid<span class=\"_ _1\"/>ato s<span class=\"_ _0\"/>ono in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>egralmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e rif<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ibili alla socie<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta<span class=\"_ _0\"/> Edo<span class=\"_ _20\"/>s S<span class=\"_ _0\"/>.r<span class=\"_ _0\"/>.l.<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>allocati alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>singole re<span class=\"_ _20\"/>s<span class=\"_ _0\"/>idenze<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _11\"/>iv<span class=\"_ _1\"/>anti da aggreg<span class=\"_ _20\"/>az<span class=\"_ _0\"/>ioni aziendal<span class=\"_ _1\"/>i <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>anni preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i.<span class=\"_ _0\"/> Gli avvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i esposti<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/>n b<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>c<span class=\"_ _0\"/>io sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>sta<span class=\"_ _0\"/>ti so<span class=\"_ _1\"/>ttopo<span class=\"_ _20\"/>sti <span class=\"_ _0\"/>a <span class=\"_ _0\"/>im<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>irmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> t<span class=\"_ _0\"/>est, si ri<span class=\"_ _1\"/>po<span class=\"_ _1\"/>rta<span class=\"_ _0\"/> di<span class=\"_ _1\"/> seguito<span class=\"_ _20\"/> <span class=\"_ _0\"/>i dettagli<span class=\"_ _20\"/>.<span class=\"_ _21\"/> Ve<span class=\"_ _1\"/>rifica grado di recuperabilit\u00e0<span class=\"_ _20\"/> <span class=\"_ _0\"/>(\u201cimpairm<span class=\"_ _20\"/>ent test\u201d) degli avviam<span class=\"_ _20\"/>enti/differen<span class=\"_ _20\"/>ze di<span class=\"_ _0\"/> consolidam<span class=\"_ _1\"/>ento <span class=\"_ _0\"/><span class=\"ff4\"> </span>Si <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tano <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _0\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito <span class=\"_ _11\"/><span class=\"ff7\">gli<span class=\"_ _20\"/> <span class=\"_ _21\"/>elemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>c<span class=\"_ _0\"/>osti<span class=\"_ _1\"/>tutivi <span class=\"_ _0\"/>ut<span class=\"_ _0\"/>ilizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>l\u2019<span class=\"ff3\">impairment <span class=\"_ _0\"/>test <span class=\"_ _11\"/><span class=\"ff1\">effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>to <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31 <span class=\"_ _11\"/>dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>2022<span class=\"_ _0\"/> </span></span></span>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>i relativi te<span class=\"_ _20\"/>st <span class=\"_ _0\"/>di sen<span class=\"_ _20\"/>s<span class=\"_ _0\"/>itivit\u00e0.<span class=\"_ _0\"/> Iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne <span class=\"_ _11\"/>delle <span class=\"_ _11\"/>CGU<span class=\"ff7\">: <span class=\"_ _11\"/>a<span class=\"_ _0\"/>i <span class=\"_ _11\"/>fini <span class=\"_ _11\"/>dell\u2019im<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>em<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _22\"/>dell\u2019im<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>est, <span class=\"_ _11\"/>lo <span class=\"_ _11\"/>IAS <span class=\"_ _11\"/>36 <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>r. <span class=\"_ _11\"/>22, <span class=\"_ _11\"/>stabili<span class=\"_ _20\"/>sc<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span></span></span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>il <span class=\"_ _0\"/>valore r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>bile<span class=\"_ _20\"/> <span class=\"_ _0\"/>deve<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>calcol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to c<span class=\"_ _0\"/>on r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o a<span class=\"_ _0\"/>d ogn<span class=\"_ _20\"/>i <span class=\"_ _0\"/>singola a<span class=\"_ _0\"/>ttiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _11\"/>g<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo di<span class=\"_ _20\"/> <span class=\"_ _11\"/>attiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>in<span class=\"_ _264\"> </span>grado<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>e  fl<span class=\"_ _1\"/>ussi  finanziari  in  entrata  indipenden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i. <span class=\"_ _29\"> </span>In<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>coerenz<span class=\"_ _1\"/>a <span class=\"_ _29\"> </span>con  il  controllo  di  ge<span class=\"_ _1\"/>st<span class=\"_ _0\"/>ione<span class=\"_ _264\"> </span>attualm<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _11\"/>esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e <span class=\"_ _11\"/>pre<span class=\"_ _1\"/>sso <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _21\"/>socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _21\"/>del<span class=\"_ _1\"/> <span class=\"_ _11\"/>Gruppo <span class=\"_ _11\"/>e <span class=\"_ _11\"/>in <span class=\"_ _11\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>con <span class=\"_ _11\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>e<span class=\"_ _1\"/>ff<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uato <span class=\"_ _11\"/>nei <span class=\"_ _11\"/>precede<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izi <span class=\"_ _11\"/>l<span class=\"_ _1\"/>a<span class=\"_ _264\"> </span>CGU<span class=\"_ _1\"/> sono ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentate<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _1\"/> singole RSA.<span class=\"_ _264\"> </span>Dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inazione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>del<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>v<span class=\"_ _0\"/>al<span class=\"_ _20\"/>o<span class=\"_ _0\"/>re <span class=\"_ _22\"/>d\u2019<span class=\"_ _0\"/>u<span class=\"_ _20\"/>so<span class=\"_ _0\"/><span class=\"ff1\">: <span class=\"_ _22\"/>i <span class=\"_ _25\"/>flussi <span class=\"_ _21\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iari <span class=\"_ _22\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ati <span class=\"_ _22\"/>dalla <span class=\"_ _22\"/>CGU <span class=\"_ _21\"/>s<span class=\"_ _0\"/>ono <span class=\"_ _22\"/>stati <span class=\"_ _22\"/>determina<span class=\"_ _0\"/>ti <span class=\"_ _21\"/>in <span class=\"_ _22\"/>bas<span class=\"_ _0\"/>e <span class=\"_ _22\"/>al<span class=\"_ _264\"> </span></span>Busine<span class=\"_ _20\"/>ss <span class=\"_ _11\"/>Plan <span class=\"_ _0\"/>2023 <span class=\"_ _11\"/><span class=\"ff7\">\u2013<span class=\"_ _20\"/><span class=\"ff1\"> <span class=\"_ _11\"/>2027 <span class=\"_ _0\"/>costruito<span class=\"_ _20\"/> <span class=\"_ _11\"/>per <span class=\"_ _0\"/>ciascuna<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sidenza <span class=\"_ _0\"/>per <span class=\"_ _0\"/>anzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>str<span class=\"_ _0\"/>uttu<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _11\"/>cinque<span class=\"_ _20\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cro <span class=\"_ _0\"/>voci <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span></span></span>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  economi<span class=\"_ _20\"/>co  corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i  al<span class=\"_ _20\"/>  l<span class=\"_ _0\"/>ivel<span class=\"_ _1\"/>lo  di<span class=\"_ _20\"/>  r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ortistica  util<span class=\"_ _20\"/>i<span class=\"_ _0\"/>zzato<span class=\"_ _1\"/>  periodi<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e  dal<span class=\"_ _1\"/>  man<span class=\"_ _20\"/>a<span class=\"_ _11\"/>gem<span class=\"_ _20\"/>ent  pe<span class=\"_ _1\"/>r<span class=\"_ _0\"/> moni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>orar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019and<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>residenze:<span class=\"ff1\"> </span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">r<span class=\"ff7\">icavi:<span class=\"_ _20\"/> <span class=\"_ _11\"/>sono <span class=\"_ _0\"/>stati <span class=\"_ _11\"/>co<span class=\"_ _20\"/>ndivisi <span class=\"_ _0\"/>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _11\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nagem<span class=\"_ _20\"/>ent <span class=\"_ _11\"/>ed<span class=\"_ _1\"/> <span class=\"_ _11\"/>il <span class=\"_ _0\"/>middle<span class=\"_ _20\"/> <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>agement <span class=\"_ _0\"/>in <span class=\"_ _0\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erien<span class=\"_ _20\"/>za,<span class=\"_ _0\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>i <span class=\"_ _0\"/>dati <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span></span></span></span>con<span class=\"_ _20\"/>su<span class=\"_ _0\"/>ntivo e i<span class=\"_ _20\"/> <span class=\"_ _0\"/>progetti in<span class=\"_ _20\"/> <span class=\"_ _0\"/>fase di start up;  <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o del l<span class=\"_ _20\"/>a<span class=\"_ _11\"/>vo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o:<span class=\"_ _20\"/> <span class=\"_ _0\"/>determinato in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base all<span class=\"_ _1\"/>a nor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di riferimen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o e al co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o orario del<span class=\"_ _20\"/> <span class=\"_ _0\"/>personale<span class=\"_ _0\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">altri costi:<span class=\"_ _20\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>min<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti in<span class=\"_ _1\"/> ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai dati d<span class=\"_ _20\"/>i consu<span class=\"_ _0\"/>n<span class=\"_ _1\"/>tivo e alla migli<span class=\"_ _20\"/>or<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>stim<span class=\"_ _1\"/>a <span class=\"_ _0\"/>degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>uffici prepo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _11\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff1\">loc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni: in base<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai contratti vi<span class=\"_ _20\"/>genti t<span class=\"_ _0\"/>en<span class=\"_ _1\"/>uto conto<span class=\"_ _20\"/> <span class=\"_ _0\"/>di even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li adeguamen<span class=\"_ _20\"/>ti in base ai tass<span class=\"_ _0\"/>i d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>me<span class=\"_ _20\"/>rca<span class=\"_ _0\"/>to <span class=\"_ _0\"/> </span></span> <span class=\"ff8\"> <span class=\"_ _106\"> </span><span class=\"ff7\">co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span>sede: <span class=\"_ _2f\"> </span>l\u2019agg<span class=\"_ _1\"/>r<span class=\"_ _0\"/>eg<span class=\"_ _1\"/>ato <span class=\"_ _2e\"> </span>che<span class=\"_ _33\"/>  ra<span class=\"_ _0\"/>ccog<span class=\"_ _20\"/>lie <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span>costi  ge<span class=\"_ _20\"/>nera<span class=\"_ _11\"/><span class=\"ff1\">li<span class=\"_ _20\"/>  e<span class=\"_ _20\"/>  amm<span class=\"_ _20\"/>ini<span class=\"_ _1\"/>stra<span class=\"_ _0\"/>tivi<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>che<span class=\"_ _20\"/>  non<span class=\"_ _20\"/>  son<span class=\"_ _20\"/>o <span class=\"_ _2f\"> </span>dir<span class=\"_ _0\"/>ettame<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span></span>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>bili<span class=\"_ _20\"/> <span class=\"_ _0\"/>all<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>singole<span class=\"_ _20\"/> CG<span class=\"_ _0\"/>U viene<span class=\"_ _20\"/> a<span class=\"_ _0\"/>llocato<span class=\"_ _20\"/> <span class=\"_ _0\"/>alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>st<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>in base<span class=\"_ _20\"/> <span class=\"_ _0\"/>ad un d<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iver predefinito<span class=\"_ _20\"/> <span class=\"_ _21\"/> Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>risultato economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>di ciascuna C<span class=\"_ _0\"/>GU viene<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttualiz<span class=\"_ _1\"/>za<span class=\"_ _0\"/>to con<span class=\"_ _20\"/> <span class=\"_ _0\"/>un <span class=\"_ _0\"/>mode<span class=\"_ _20\"/>ll<span class=\"_ _0\"/>o di <span class=\"_ _0\"/>v<span class=\"_ _1\"/>alutazione<span class=\"_ _1\"/> <span class=\"_ _0\"/>di t<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff3\">Discountend<span class=\"_ _264\"> </span></span>Cash Flow<span class=\"_ _20\"/><span class=\"ff1\">.<span class=\"_ _0\"/> </span>Ipote<span class=\"_ _20\"/>si <span class=\"_ _11\"/>finan<span class=\"_ _20\"/>ziar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff6\">\u2013</span> <span class=\"_ _0\"/>Dete<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inazione <span class=\"_ _0\"/>del WACC:<span class=\"ff1\"> <span class=\"_ _0\"/><span class=\"ff7\">il t<span class=\"_ _0\"/>a<span class=\"_ _0\"/>sso utiliz<span class=\"_ _1\"/>zato p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>attua<span class=\"_ _0\"/>li<span class=\"_ _20\"/>zzazione <span class=\"_ _0\"/>dei flussi <span class=\"_ _0\"/>di cass<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span></span>delle<span class=\"_ _20\"/> CGU, ide<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>ific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _1\"/> nelle <span class=\"_ _20\"/>singol<span class=\"_ _0\"/>e<span class=\"_ _20\"/> resi<span class=\"_ _0\"/>denze<span class=\"_ _20\"/> per anz<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ani<span class=\"_ _20\"/>,<span class=\"_ _0\"/> \u00e8<span class=\"_ _20\"/> par<span class=\"_ _0\"/>i <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>6,<span class=\"_ _0\"/>42% e<span class=\"_ _33\"/>d \u00e8<span class=\"_ _1\"/> stato de<span class=\"_ _33\"/>t<span class=\"_ _0\"/>erminato <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> segue:<span class=\"_ _0\"/> Al 31/12/21<span class=\"_ _264\"> </span>Variazione are<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>consolidament<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>Incre<span class=\"_ _0\"/>me<span class=\"_ _0\"/>nti/De<span class=\"_ _0\"/>cre<span class=\"_ _264\"> </span>me<span class=\"_ _0\"/>nti<span class=\"_ _264\"> </span>Alien<span class=\"_ _0\"/>azioni<span class=\"_ _264\"> </span>Svalutazioni<span class=\"_ _264\"> </span>Riclassif<span class=\"_ _0\"/>iche<span class=\"_ _264\"> </span>Amm.<span class=\"_ _0\"/>ti e<span class=\"_ _0\"/> Svalutazioni<span class=\"_ _264\"> </span>Al 31/12/22<span class=\"_ _264\"> </span>Avviamen<span class=\"_ _0\"/>to<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>vvia<span class=\"_ _20\"/>mento<span class=\"_ _157\"> </span>18.522 <span class=\"_ _158\"> </span>18.522<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale<span class=\"_ _159\"> </span>18.522 <span class=\"_ _24\"> </span><span class=\"ls46\">                                -   <span class=\"_ _2f\"> </span>                         -   <span class=\"_ _29\"> </span>                              -                                     -   <span class=\"_ _2d\"> </span>                           -   <span class=\"_ _17\"> </span></span>18.522<span class=\"_ _264\"> </span>M<span class=\"_ _20\"/>ovime<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>azione <span class=\"_ _0\"/>al 31/12/2022<span class=\"_ _264\"> </span>Costo <span class=\"_ _11\"/>del <span class=\"_ _11\"/>debito<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff1\">de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ermin<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _21\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/><span class=\"ff3\"> <span class=\"_ _11\"/><span class=\"ff1 ls47\">so</span><span class=\"ff7\">mm<span class=\"_ _33\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ria <span class=\"_ _21\"/>de<span class=\"_ _20\"/>ll\u2019IRS <span class=\"_ _11\"/>10 <span class=\"_ _11\"/>anni<span class=\"_ _20\"/> <span class=\"_ _21\"/>aumen<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _11\"/>un<span class=\"ff1\">o <span class=\"_ _11\"/>spr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _21\"/>3,<span class=\"_ _0\"/>5%<span class=\"_ _20\"/> <span class=\"_ _21\"/>al <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>tto<span class=\"_ _0\"/> </span></span></span></span>dell\u2019ef<span class=\"_ _1\"/>fetto f<span class=\"ff1\">isc<span class=\"_ _1\"/>ale e pertanto<span class=\"_ _1\"/> par<span class=\"_ _0\"/>i a al 5,08<span class=\"ls48\">% <span class=\"_ _0\"/></span> </span>Costo del capitale di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rischio<span class=\"ff1\"> pa<span class=\"_ _1\"/>ri al 10,02% e co<span class=\"_ _20\"/>str<span class=\"_ _0\"/>uito<span class=\"_ _20\"/> <span class=\"_ _0\"/>com<span class=\"_ _20\"/>e s<span class=\"_ _0\"/>egue<span class=\"_ _1\"/> </span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Tasso in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eresse<span class=\"_ _1\"/> p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>ive<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rischio de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>erminato in<span class=\"_ _20\"/> <span class=\"_ _0\"/>base a<span class=\"_ _11\"/>l<span class=\"_ _20\"/> <span class=\"_ _0\"/>tass<span class=\"_ _0\"/>o<span class=\"_ _1\"/> del<span class=\"_ _264\"> </span>BTP a 10 ann<span class=\"_ _20\"/>i, <span class=\"_ _0\"/>medi<span class=\"_ _20\"/>a <span class=\"_ _0\"/>sei me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i, pari a<span class=\"_ _0\"/>l 3<span class=\"_ _20\"/>,<span class=\"_ _0\"/>9%<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Prem<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o <span class=\"_ _33\"/>p<span class=\"_ _0\"/>er <span class=\"_ _20\"/>il<span class=\"_ _1\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ischio<span class=\"_ _20\"/> <span class=\"_ _1\"/>di<span class=\"_ _20\"/> me<span class=\"_ _33\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _20\"/>azion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ri<span class=\"_ _0\"/>o<span class=\"_ _1\"/> Itali<span class=\"_ _20\"/>a d<span class=\"_ _20\"/>eterminato<span class=\"_ _1\"/> <span class=\"_ _20\"/>in <span class=\"_ _20\"/>ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> all<span class=\"_ _20\"/>a p<span class=\"_ _20\"/>rass<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>val<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>ativ<span class=\"_ _1\"/>a di Damodaran par<span class=\"_ _0\"/>i al 5<span class=\"_ _1\"/>,9<span class=\"ls49\">% </span> -<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Be<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>d<span class=\"_ _1\"/>i se<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ore<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>inato<span class=\"_ _1\"/> in base all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> prass<span class=\"_ _0\"/>i v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutativ<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _20\"/> <span class=\"_ _0\"/>Damod<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>n <span class=\"_ _0\"/>pari a<span class=\"_ _20\"/> 0,69 <span class=\"_ _0\"/>(<span class=\"ff3\">Hosp<span class=\"_ _20\"/>it<span class=\"_ _0\"/>als/He<span class=\"_ _20\"/>al<span class=\"_ _0\"/>thcare F<span class=\"_ _20\"/>acili<span class=\"_ _0\"/>ties<span class=\"ff1\">)<span class=\"_ _264\"> </span></span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Prem<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggiuntivo<span class=\"_ _20\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la dim<span class=\"_ _20\"/>ensione e<span class=\"_ _20\"/> per i<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ischi<span class=\"_ _1\"/> specifi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i del<span class=\"_ _1\"/> Gruppo<span class=\"_ _1\"/> pa<span class=\"_ _0\"/>ri a<span class=\"_ _264\"> </span>2%<span class=\"_ _264\"> </span>Struttura finanzia<span class=\"_ _1\"/>ria target <span class=\"ff1\">cos\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _33\"/> <span class=\"_ _11\"/>indiv<span class=\"_ _1\"/>iduata nell<span class=\"_ _1\"/>a pra<span class=\"_ _0\"/>ssi v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutativ<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _1\"/> Damodaran de<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ini<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>com<span class=\"_ _20\"/>e s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>e: <span class=\"_ _11\"/> </span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito / (De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito + Equity) = 72,<span class=\"_ _0\"/>77%<span class=\"_ _1\"/> -<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Eq<span class=\"_ _1\"/>uity / (Debi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o + Equi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>y<span class=\"_ _1\"/>) = <span class=\"_ _0\"/>27,23%<span class=\"_ _264\"> </span>Terminal <span class=\"_ _33\"/>value<span class=\"ff7\">: <span class=\"_ _20\"/>ol<span class=\"_ _20\"/>t<span class=\"_ _0\"/>re <span class=\"_ _33\"/>l\u2019orizzonte <span class=\"_ _20\"/>di <span class=\"_ _20\"/>piano<span class=\"_ _20\"/> \u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>st<span class=\"_ _0\"/>ato <span class=\"_ _20\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>at<span class=\"_ _0\"/>o <span class=\"_ _33\"/>un <span class=\"ff3\">terminal<span class=\"_ _20\"/> v<span class=\"_ _20\"/>al<span class=\"_ _0\"/>ue<span class=\"ff1\"> <span class=\"_ _20\"/>co<span class=\"_ _1\"/>struito <span class=\"_ _33\"/>come<span class=\"_ _20\"/> rendi<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _20\"/>perpe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ua<span class=\"_ _264\"> </span></span></span></span>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>flusso di cassa ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ativo<span class=\"_ _1\"/> gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ato nell<span class=\"ff7\">\u2019ultimo<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nno di pi<span class=\"_ _1\"/>ano (anno 2027<span class=\"ff1\">). </span></span>Tasso <span class=\"_ _2a\"> </span>di <span class=\"_ _24\"> </span>cresc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>t<span class=\"ffe\">a <span class=\"_ _24\"> </span>(G): <span class=\"_ _2a\"> </span>pari <span class=\"_ _24\"> </span>al<span class=\"_ _20\"/>l<span class=\"_ _0\"/>\u20191,85%<span class=\"ff1\">, <span class=\"_ _24\"> </span>d<span class=\"_ _20\"/>eterminato<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>in<span class=\"_ _1\"/> <span class=\"_ _24\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderazione<span class=\"_ _20\"/> <span class=\"_ _24\"> </span>delle <span class=\"_ _2a\"> </span>pr<span class=\"_ _0\"/>oie<span class=\"_ _1\"/>zioni <span class=\"_ _24\"> </span>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _24\"> </span>BCE<span class=\"_ _264\"> </span></span></span>m<span class=\"_ _20\"/>acr<span class=\"_ _0\"/>oeconomiche<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> l\u2019area e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o.<span class=\"ff1\"> </span>As<span class=\"ls0\">sumptions del Business<span class=\"_ _20\"/> Plan 2023 <span class=\"ffe\">\u2013</span> <span class=\"_ _0\"/>2027<span class=\"_ _1\"/> </span>Nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ruzione<span class=\"_ _1\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>business <span class=\"_ _0\"/>p<span class=\"_ _0\"/>lan <span class=\"_ _0\"/>2023 <span class=\"_ _21\"/><span class=\"ff7\">\u2013</span> <span class=\"_ _11\"/>2027 <span class=\"_ _0\"/><span class=\"ls5\">il <span class=\"_ _21\"/></span><span class=\"ff3\">ma<span class=\"_ _0\"/>nageme<span class=\"_ _1\"/>nt <span class=\"_ _11\"/><span class=\"ff1\">h<span class=\"_ _1\"/>a <span class=\"_ _11\"/>utilizzato<span class=\"_ _1\"/> <span class=\"_ _11\"/>i <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>c<span class=\"_ _0\"/>onsun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ivi <span class=\"_ _0\"/>2022 <span class=\"_ _11\"/><span class=\"ls1a\">in</span>sieme<span class=\"_ _264\"> </span></span></span>alle<span class=\"_ _20\"/>  v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lutazion<span class=\"_ _1\"/>i <span class=\"_ _2f\"> </span>basate <span class=\"_ _2f\"> </span>sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>erienza <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/>  ge<span class=\"_ _20\"/>stione <span class=\"_ _2f\"> </span>e <span class=\"_ _2f\"> </span>sulle<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>v<span class=\"_ _20\"/>a<span class=\"_ _11\"/>l<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"/>irca<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>g<span class=\"_ _20\"/>li <span class=\"_ _2f\"> </span>im<span class=\"_ _1\"/>patti <span class=\"_ _2f\"> </span>derivanti<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>sia <span class=\"_ _2f\"> </span>dal<span class=\"_ _0\"/> pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>durar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> de<span class=\"_ _20\"/>gl<span class=\"_ _0\"/>i <span class=\"_ _20\"/>effetti<span class=\"_ _1\"/> <span class=\"_ _20\"/>CO<span class=\"_ _0\"/>VI<span class=\"_ _1\"/>D <span class=\"_ _20\"/>sull\u2019<span class=\"_ _0\"/><span class=\"ff1\">occupazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> gli im<span class=\"_ _33\"/>pa<span class=\"_ _0\"/>tti <span class=\"_ _20\"/>derivanti<span class=\"_ _1\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla <span class=\"_ _20\"/>congiuntura e<span class=\"_ _20\"/>conom<span class=\"_ _1\"/>ica <span class=\"_ _20\"/>gl<span class=\"_ _0\"/>o<span class=\"_ _1\"/>bale<span class=\"_ _264\"> </span></span>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>ha portat<span class=\"_ _0\"/>o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d un<span class=\"_ _20\"/> <span class=\"_ _0\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _11\"/>em<span class=\"_ _20\"/>ento <span class=\"_ _0\"/>del co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>fattori prod<span class=\"_ _1\"/>uttivi e<span class=\"_ _20\"/> <span class=\"_ _11\"/>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>tassi di<span class=\"_ _20\"/> <span class=\"_ _0\"/>interesse.<span class=\"_ _264\"> </span>Il<span class=\"ls0\"> <span class=\"_ _22\"/>pr<span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipale<span class=\"_ _20\"/> <span class=\"_ _2d\"/><span class=\"ff3\">driver</span> <span class=\"_ _25\"/><span class=\"ff7\">pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>val<span class=\"_ _1\"/>utare <span class=\"_ _22\"> </span>l\u2019an<span class=\"_ _1\"/>damen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"> </span>del <span class=\"_ _25\"> </span>busine<span class=\"_ _20\"/>ss<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>l\u2019occupazione<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"/>edi<span class=\"_ _1\"/>a <span class=\"_ _25\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>str<span class=\"_ _0\"/>utture<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>poi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>h\u00e9<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>in<span class=\"_ _264\"> </span></span></span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderazione<span class=\"_ _20\"/>  de<span class=\"_ _20\"/>l <span class=\"_ _2f\"> </span>significativo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>li<span class=\"_ _0\"/>vello<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>dei <span class=\"_ _2d\"> </span>costi <span class=\"_ _2f\"> </span>fissi, <span class=\"_ _2f\"> </span>la <span class=\"_ _2d\"> </span>capacit\u00e0 <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>generare <span class=\"_ _2f\"> </span>un<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rginalit\u00e0 <span class=\"_ _2f\"> </span>posi<span class=\"_ _20\"/>tiva  \u00e8<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>relata <span class=\"_ _21\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>raggiungim<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o <span class=\"_ _11\"/>di <span class=\"_ _21\"/>un <span class=\"_ _22\"/>minimo<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _11\"/>posti <span class=\"_ _21\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _21\"/>occupati. <span class=\"_ _22\"/>La <span class=\"_ _22\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cen<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>le <span class=\"_ _11\"/>di <span class=\"_ _22\"/>oc<span class=\"_ _1\"/>cupazione<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _21\"/>s<span class=\"_ _0\"/>eppur <span class=\"_ _21\"/>in<span class=\"_ _264\"> </span>cre<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>ita, <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ntinua a rise<span class=\"_ _1\"/>nti<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e degli ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>etti<span class=\"_ _20\"/> <span class=\"_ _0\"/>COV<span class=\"_ _1\"/>ID<span class=\"_ _0\"/> e come<span class=\"_ _20\"/> ta<span class=\"_ _0\"/>le \u00e8<span class=\"_ _20\"/> st<span class=\"_ _0\"/>ato rif<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o nel busine<span class=\"_ _1\"/>ss plan pur pre<span class=\"_ _20\"/>vedendo<span class=\"_ _264\"> </span>un <span class=\"_ _20\"/>r<span class=\"_ _0\"/>iav<span class=\"_ _1\"/>vicin<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>si <span class=\"_ _1\"/>n<span class=\"_ _1\"/>el<span class=\"_ _1\"/> tem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>o <span class=\"_ _1\"/>ai d<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i <span class=\"_ _20\"/>pre-<span class=\"ff7\">covid <span class=\"_ _20\"/>sulla parte<span class=\"_ _20\"/> te<span class=\"_ _20\"/>r<span class=\"_ _0\"/>min<span class=\"_ _1\"/>ale <span class=\"_ _1\"/>dell<span class=\"_ _1\"/>\u2019orizzonte <span class=\"_ _1\"/>di <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _1\"/>visione<span class=\"ff1\"> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>onside<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>ndo<span class=\"_ _20\"/> un<span class=\"_ _20\"/>a<span class=\"_ _11\"/> </span></span>dom<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nda sem<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> cr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e di posti letto<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>zi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni.<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _11\"/><span class=\"ff3\">management</span> <span class=\"_ _21\"/>ha <span class=\"_ _11\"/>inol<span class=\"_ _1\"/>tre <span class=\"_ _11\"/>riflesso <span class=\"_ _21\"/><span class=\"ff7\">il <span class=\"_ _11\"/>possi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>tto <span class=\"_ _21\"/>dell\u2019infl<span class=\"_ _1\"/>azione<span class=\"_ _1\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttesa <span class=\"_ _21\"/>nell\u2019o<span class=\"_ _1\"/>rizzon<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _11\"/>piano<span class=\"ff1\">, <span class=\"_ _21\"/>che<span class=\"_ _20\"/> <span class=\"_ _21\"/>sa<span class=\"_ _0\"/>r\u00e0<span class=\"_ _264\"> </span></span></span>com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nque, almeno<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>te, mi<span class=\"_ _20\"/>tigata<span class=\"_ _0\"/> dall\u2019<span class=\"ff1\">increme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ette<span class=\"_ _20\"/>. <span class=\"_ _0\"/>Inoltre<span class=\"ls6\">, </span>il sem<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>contin<span class=\"_ _20\"/>u<span class=\"_ _0\"/>o <span class=\"_ _0\"/>moni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>oraggio<span class=\"_ _1\"/> <span class=\"_ _0\"/>dei<span class=\"_ _264\"> </span></span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>quindi <span class=\"_ _2d\"> </span>il <span class=\"_ _2f\"> </span>lo<span class=\"_ _1\"/>ro <span class=\"_ _2d\"> </span>cont<span class=\"_ _0\"/>e<span class=\"_ _20\"/>nimento <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>om<span class=\"_ _20\"/>b<span class=\"_ _0\"/>inato<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>ipre<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>atte<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>occupan<span class=\"_ _1\"/>cy <span class=\"_ _2d\"> </span>ra<span class=\"_ _0\"/>te <span class=\"_ _2d\"> </span>prod<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>r\u00e0 <span class=\"_ _2f\"> </span>un<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fetto<span class=\"_ _264\"> </span>miglio<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ivo<span class=\"_ _20\"/> sulla <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rgin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lit\u00e0.<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>business <span class=\"_ _2f\"> </span>pl<span class=\"_ _1\"/>an <span class=\"_ _2f\"> </span>utili<span class=\"_ _20\"/>zzato <span class=\"_ _2f\"> </span>nei<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>m<span class=\"_ _1\"/>odelli<span class=\"_ _20\"/>  d<span class=\"_ _20\"/>i <span class=\"_ _2f\"> </span><span class=\"ff3\">impairment <span class=\"_ _2f\"> </span>test</span> <span class=\"_ _2f\"> </span>ed<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>i <span class=\"_ _2f\"> </span>connessi<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>at<span class=\"_ _0\"/>i <span class=\"_ _2d\"> </span>sono <span class=\"_ _2d\"> </span>sta<span class=\"_ _0\"/>ti <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>pp<span class=\"_ _1\"/>rov<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2f\"> </span>d<span class=\"_ _1\"/>al<span class=\"_ _264\"> </span>Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iglio<span class=\"_ _1\"/> d<span class=\"_ _20\"/>i Am<span class=\"_ _20\"/>ministrazione<span class=\"_ _20\"/> di <span class=\"_ _33\"/>Eukedos <span class=\"_ _20\"/>S<span class=\"_ _0\"/>.p.A. <span class=\"_ _20\"/>nel<span class=\"_ _20\"/>la r<span class=\"_ _20\"/>iu<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> del <span class=\"_ _20\"/>17 <span class=\"_ _20\"/>fe<span class=\"_ _1\"/>bbra<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _1\"/>2023 i<span class=\"_ _20\"/>n <span class=\"_ _20\"/>ottemperanz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _1\"/>alle<span class=\"_ _20\"/> linee<span class=\"_ _264\"> </span>guid<span class=\"_ _20\"/>a <span class=\"_ _0\"/>del docume<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> c<span class=\"_ _0\"/>ongiun<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ISVA<span class=\"_ _20\"/>P,<span class=\"_ _0\"/> Banca d\u2019<span class=\"_ _20\"/>Ita<span class=\"_ _0\"/>lia e Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ob n. 4 del<span class=\"_ _20\"/> <span class=\"_ _0\"/>marzo<span class=\"_ _1\"/> 2010. <span class=\"_ _11\"/><span class=\"ff1\"> </span>Esiti del test di <span class=\"_ _1\"/>impairm<span class=\"_ _1\"/>en<span class=\"_ _1\"/>t su<span class=\"_ _0\"/> Avviame<span class=\"_ _20\"/>nti <span class=\"_ _0\"/>e Imm<span class=\"_ _20\"/>obili<span class=\"_ _0\"/>zzazioni materiali al<span class=\"_ _1\"/>locate alle<span class=\"_ _1\"/> CGU<span class=\"_ _264\"> </span>Dall<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>esito <span class=\"_ _11\"/>dei<span class=\"_ _1\"/> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>est <span class=\"_ _11\"/>e<span class=\"_ _20\"/>f<span class=\"_ _0\"/>fettuati <span class=\"_ _11\"/>sul <span class=\"_ _21\"/><span class=\"ff3\">business <span class=\"_ _11\"/>plan <span class=\"_ _11\"/><span class=\"ff1\">n<span class=\"_ _1\"/>on <span class=\"_ _11\"/>sono<span class=\"_ _20\"/> <span class=\"_ _22\"/>eme<span class=\"_ _20\"/>rs<span class=\"_ _0\"/>e <span class=\"_ _11\"/>situazioni<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>line<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>co<span class=\"_ _0\"/><span class=\"lsa\">n <span class=\"_ _22\"/></span>i <span class=\"_ _11\"/>preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erci<span class=\"_ _1\"/>zi,<span class=\"_ _0\"/> </span></span>che<span class=\"_ _20\"/> indichino <span class=\"_ _20\"/>una pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita d<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>e<span class=\"_ _20\"/>vole di<span class=\"_ _20\"/> valo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> degl<span class=\"_ _1\"/>i <span class=\"_ _20\"/>a<span class=\"_ _0\"/>vvi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>menti <span class=\"_ _20\"/>iscritti alle<span class=\"_ _20\"/> var<span class=\"_ _0\"/>ie<span class=\"_ _1\"/> CGU<span class=\"_ _20\"/> e<span class=\"_ _1\"/> cond<span class=\"_ _20\"/>u<span class=\"_ _0\"/>cano <span class=\"_ _20\"/>a<span class=\"_ _0\"/>d <span class=\"_ _20\"/>effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>r<span class=\"_ _0\"/><span class=\"ls15\">e<span class=\"_ _264\"> </span></span>impairment<span class=\"_ _20\"/> <span class=\"_ _0\"/>losses<span class=\"ff1\">, ad e<span class=\"_ _20\"/>ccezione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell<span class=\"_ _1\"/>a RSA San<span class=\"_ _1\"/>ta Rita,<span class=\"_ _1\"/> che<span class=\"_ _33\"/> <span class=\"_ _11\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>r\u00e0 accorpata all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> fine<span class=\"_ _20\"/> del 2023 <span class=\"_ _0\"/>n<span class=\"_ _1\"/>el<span class=\"_ _20\"/>la <span class=\"_ _0\"/>RSA Buon<span class=\"_ _264\"> </span></span>Samaritano<span class=\"_ _20\"/>, <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la quale<span class=\"_ _20\"/> p<span class=\"_ _0\"/>er\u00f2<span class=\"_ _1\"/> il valore dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>impair<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt r<span class=\"_ _0\"/>inve<span class=\"_ _20\"/>nut<span class=\"_ _0\"/>o<span class=\"_ _1\"/> dal test \u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>da con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderar<span class=\"_ _0\"/>si non<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>teri<span class=\"_ _1\"/>ale.<span class=\"_ _11\"/><span class=\"ff1\"> </span>Analisi di sen<span class=\"_ _1\"/>sitivit\u00e0 Si rico<span class=\"_ _20\"/>r<span class=\"_ _0\"/>da che<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019analisi<span class=\"_ _20\"/> <span class=\"_ _0\"/>di sensitiv<span class=\"ff1\">it\u00e0 <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ndotta a<span class=\"_ _0\"/>l 31 d<span class=\"_ _20\"/>icembre 2022 <span class=\"_ _0\"/>inc<span class=\"_ _20\"/>r<span class=\"_ _0\"/>eme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>ando e decrem<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>ndo<span class=\"_ _1\"/> il ta<span class=\"_ _0\"/>sso d<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span></span>cre<span class=\"_ _20\"/>sc<span class=\"_ _0\"/>ita G <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ello<span class=\"_ _1\"/> 0,5% <span class=\"_ _0\"/>h<span class=\"_ _1\"/>a prodo<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> i s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti<span class=\"_ _20\"/> <span class=\"_ _0\"/>risultati:<span class=\"_ _264\"> </span>G pari all\u20191,35% (<span class=\"ff3\">-0,5%<span class=\"_ _20\"/>)<span class=\"_ _0\"/>:<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Con<span class=\"_ _20\"/> u<span class=\"_ _0\"/>na variazione<span class=\"_ _20\"/> in <span class=\"_ _0\"/>dim<span class=\"_ _20\"/>inuz<span class=\"_ _0\"/>ione dello<span class=\"_ _20\"/> <span class=\"_ _0\"/>0,5% del<span class=\"_ _20\"/> G <span class=\"_ _11\"/>non<span class=\"_ _20\"/> <span class=\"_ _11\"/>em<span class=\"_ _20\"/>ergerebbero<span class=\"_ _20\"/> <span class=\"_ _0\"/>impairmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>. <span class=\"_ _0\"/> G pari all\u2019<span class=\"ff3\">2,35% (+0<span class=\"_ _20\"/>,<span class=\"_ _0\"/>5%):<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>Con<span class=\"_ _20\"/> u<span class=\"_ _0\"/>na variazione<span class=\"_ _20\"/> in a<span class=\"_ _0\"/>u<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o dello<span class=\"_ _20\"/> <span class=\"_ _0\"/>0,5% del<span class=\"_ _20\"/> <span class=\"_ _0\"/>G non eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ger<span class=\"_ _0\"/>e<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ero<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>pair<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>.<span class=\"_ _0\"/> Analisi capitalizzazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>di bor<span class=\"_ _1\"/>sa titolo Eukedos<span class=\"_ _20\"/> S.p.A.<span class=\"_ _0\"/> La capitali<span class=\"_ _20\"/>zzazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>di bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa <span class=\"_ _0\"/>a fine<span class=\"_ _33\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>embre<span class=\"_ _20\"/> 2022 <span class=\"_ _0\"/>si \u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>attestata sui 27,42 <span class=\"_ _0\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>lioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o contro i<span class=\"_ _1\"/> 40,26<span class=\"_ _264\"> </span>milion<span class=\"_ _20\"/>i <span class=\"_ _0\"/>di e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o al 31 dicembre<span class=\"_ _20\"/> 2021<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>La<span class=\"ls0\"> <span class=\"_ _0\"/>c<span class=\"_ _20\"/>a<span class=\"_ _0\"/>pitali<span class=\"_ _20\"/>zzazi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>di Bo<span class=\"_ _1\"/>rsa<span class=\"_ _0\"/> risulta qui<span class=\"_ _20\"/>ndi, <span class=\"_ _0\"/>al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>embre 2022, <span class=\"_ _0\"/>in<span class=\"_ _20\"/>f<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iore<span class=\"_ _20\"/> <span class=\"_ _0\"/>al Pa<span class=\"_ _0\"/>trim<span class=\"_ _20\"/>onio N<span class=\"_ _0\"/>e<span class=\"_ _1\"/>tto Contabile<span class=\"_ _20\"/> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato del Gruppo al 31<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>br<span class=\"_ _0\"/>e 2022 che<span class=\"_ _20\"/> <span class=\"_ _0\"/>deve essere le<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a pr<span class=\"_ _0\"/>e<span class=\"_ _1\"/>valen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>quale c<span class=\"_ _0\"/>onseg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> della<span class=\"_ _264\"> </span>alta vo<span class=\"_ _1\"/>latili<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> del titolo<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> del basso volume<span class=\"_ _20\"/> <span class=\"_ _0\"/>di titoli scambi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti.<span class=\"_ _0\"/> L<span class=\"ff7\">\u2019att<span class=\"_ _0\"/>u<span class=\"_ _1\"/>ale<span class=\"_ _20\"/> <span class=\"_ _0\"/>prezzo di<span class=\"_ _1\"/> borsa <span class=\"_ _0\"/>n<span class=\"_ _1\"/>on appare<span class=\"_ _1\"/>, a de<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>redattori dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sente relazione<span class=\"_ _20\"/>, <span class=\"_ _0\"/>un pa<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>me<span class=\"_ _33\"/>t<span class=\"_ _0\"/>ro di conf<span class=\"_ _1\"/>ronto adeguato a rapprese<span class=\"_ _20\"/>ntar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/> <span class=\"_ _0\"/>sufficiente<span class=\"_ _20\"/> precisione<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019eq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ity value<span class=\"_ _1\"/> del Gruppo e non<span class=\"ff1\"> pu\u00f2<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> utilizzato pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>ppo<span class=\"_ _1\"/>rtar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sval<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>agli asse<span class=\"_ _20\"/>t<span class=\"_ _0\"/>s r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>tto<span class=\"_ _264\"> </span></span>a quanto<span class=\"_ _20\"/> <span class=\"_ _0\"/>eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so in sede<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>irmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> <span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-347": {
   "value": "Attivit\u00e0 material<span class=\"_ _1\"/>i<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> valore ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iali a fine<span class=\"_ _20\"/> p<span class=\"_ _0\"/>eriodo \u00e8<span class=\"_ _20\"/> il <span class=\"_ _0\"/>seguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e:<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto presenta la seguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e movim<span class=\"_ _20\"/>entazione nel co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _11\"/><span class=\"ff7\">dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"ff1\">2022:<span class=\"_ _264\"> </span></span></span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _15a\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _49\"> </span>2021<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>err<span class=\"_ _1\"/>en<span class=\"_ _33\"/>i<span class=\"_ _20\"/> e f<span class=\"_ _33\"/>abbri<span class=\"_ _12a\"/>cati<span class=\"_ _37\"> </span><span class=\"ls4b\">24.811 <span class=\"_ _15b\"> </span>25.580<span class=\"_ _264\"> </span></span>Im<span class=\"_ _12a\"/>pi<span class=\"_ _33\"/>an<span class=\"_ _20\"/>ti<span class=\"_ _12a\"/> e m<span class=\"_ _33\"/>acch<span class=\"_ _20\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>ari<span class=\"_ _141\"> </span><span class=\"ls4b\">830 <span class=\"_ _51\"> </span>956<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>ttr<span class=\"_ _20\"/>ez<span class=\"_ _20\"/>z<span class=\"_ _20\"/>at<span class=\"_ _1\"/>u<span class=\"_ _20\"/>re i<span class=\"_ _12a\"/>n<span class=\"_ _20\"/>du<span class=\"_ _20\"/>str<span class=\"_ _20\"/>i<span class=\"_ _33\"/>al<span class=\"_ _33\"/>i<span class=\"_ _20\"/> e com<span class=\"_ _12a\"/>m<span class=\"_ _33\"/>erci<span class=\"_ _12a\"/>al<span class=\"_ _33\"/>i<span class=\"_ _15c\"> </span><span class=\"ls4b\">517 <span class=\"_ _51\"> </span>538<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> ben<span class=\"_ _20\"/>i<span class=\"_ _15d\"> </span><span class=\"ls4b\">784 <span class=\"_ _51\"> </span>868<span class=\"_ _264\"> </span></span>Im<span class=\"_ _12a\"/>m<span class=\"_ _33\"/>obi<span class=\"_ _33\"/>l<span class=\"_ _20\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>z<span class=\"_ _20\"/>az<span class=\"_ _33\"/>i<span class=\"_ _20\"/>on<span class=\"_ _20\"/>i<span class=\"_ _33\"/> i<span class=\"_ _33\"/>n<span class=\"_ _20\"/> corso e<span class=\"_ _20\"/> accon<span class=\"_ _20\"/>ti<span class=\"_ _128\"> </span><span class=\"ls4b\">10.105 <span class=\"_ _15a\"> </span>6.892</span> T<span class=\"_ _20\"/>otal<span class=\"_ _1\"/>e<span class=\"_ _0\"/> <span class=\"_ _cf\"> </span><span class=\"ls4b\">37.048 <span class=\"_ _5a\"> </span>34.834<span class=\"_ _264\"> </span></span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>var<span class=\"_ _0\"/>iazioni<span class=\"_ _1\"/> <span class=\"_ _0\"/>rispe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>to a<span class=\"_ _0\"/>l 31 <span class=\"_ _0\"/>dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2021 <span class=\"_ _0\"/><span class=\"ff7\">sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>date <span class=\"_ _0\"/>da<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _0\"/>com<span class=\"_ _20\"/>bi<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>degli a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>eriodo<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>degli investim<span class=\"_ _1\"/>enti <span class=\"_ _0\"/>effettuati nel <span class=\"_ _0\"/>corso del 2022<span class=\"_ _0\"/>. <span class=\"_ _0\"/>Le i<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>obil<span class=\"_ _0\"/>iz<span class=\"_ _20\"/>zaz<span class=\"_ _0\"/>ioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/> <span class=\"_ _11\"/>corso sono <span class=\"_ _0\"/>relative<span class=\"_ _20\"/> <span class=\"_ _11\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _264\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>nuove<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>esidenze<span class=\"_ _20\"/> sa<span class=\"_ _0\"/>ni<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>ri<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>nz<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>ni in<span class=\"_ _1\"/> <span class=\"_ _0\"/>Ve<span class=\"_ _20\"/>r<span class=\"_ _11\"/>n<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te, Corn<span class=\"_ _20\"/>a<span class=\"_ _0\"/>redo<span class=\"_ _20\"/> <span class=\"_ _0\"/>e Ghisal<span class=\"_ _1\"/>ba. <span class=\"_ _0\"/> Al 31/12/21<span class=\"_ _264\"> </span>Variazione <span class=\"_ _0\"/>area<span class=\"_ _264\"> </span>consolidame<span class=\"_ _0\"/>nto<span class=\"_ _264\"> </span>Incre<span class=\"_ _0\"/>me<span class=\"_ _0\"/>nti<span class=\"_ _0\"/>/Decre<span class=\"_ _264\"> </span>me<span class=\"_ _0\"/>nti<span class=\"_ _264\"> </span>Alie<span class=\"_ _0\"/>nazioni<span class=\"_ _264\"> </span>Svalutazioni<span class=\"_ _264\"> </span>Riclass<span class=\"_ _0\"/>ifiche<span class=\"_ _264\"> </span>Amm.<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>e<span class=\"_ _0\"/> Svalutazioni<span class=\"_ _264\"> </span>Al 31/12/22<span class=\"_ _264\"> </span>Costo <span class=\"_ _0\"/>s<span class=\"_ _0\"/>torico<span class=\"_ _264\"> </span>Terr<span class=\"_ _0\"/>eni<span class=\"_ _20\"/> <span class=\"_ _0\"/>e fabbricati<span class=\"_ _160\"> </span>33.804 <span class=\"_ _161\"> </span><span class=\"ls4c\">468<span class=\"_ _d2\"> </span></span>34.<span class=\"_ _0\"/>272<span class=\"_ _264\"> </span>Impia<span class=\"_ _1\"/>nti<span class=\"_ _20\"/> <span class=\"_ _0\"/>e mac<span class=\"_ _0\"/>c<span class=\"_ _0\"/>hi<span class=\"_ _1\"/>nari<span class=\"_ _162\"> </span>2.776 <span class=\"_ _161\"> </span><span class=\"ls4c\">213<span class=\"_ _163\"> </span></span>2.989<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ttr<span class=\"_ _0\"/>ezza<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ure ind.l<span class=\"_ _20\"/>i e c<span class=\"_ _0\"/>omm.<span class=\"_ _0\"/>l<span class=\"_ _20\"/>i<span class=\"_ _6b\"> </span>3.151 <span class=\"_ _161\"> </span><span class=\"ls4c\">123<span class=\"_ _163\"> </span></span>3.274<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ltri<span class=\"_ _20\"/> <span class=\"_ _0\"/>beni<span class=\"_ _15c\"> </span>8.017 <span class=\"_ _161\"> </span><span class=\"ls4c\">136<span class=\"_ _163\"> </span></span>8.153<span class=\"_ _264\"> </span>Immobil<span class=\"_ _20\"/>i<span class=\"_ _1\"/>zzaz<span class=\"_ _20\"/>ioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _20\"/>n <span class=\"_ _0\"/>c<span class=\"_ _0\"/>ors<span class=\"_ _0\"/>o e <span class=\"_ _0\"/>acc<span class=\"_ _0\"/>.<span class=\"_ _0\"/>ti<span class=\"_ _164\"> </span>6.892 <span class=\"_ _165\"> </span>3.213<span class=\"_ _166\"> </span>10.105 T<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>ale<span class=\"_ _0\"/> <span class=\"_ _15c\"> </span>54<span class=\"_ _1\"/>.640 <span class=\"_ _165\"> </span>4.152 <span class=\"_ _167\"> </span>58.792<span class=\"_ _264\"> </span>Fond<span class=\"_ _20\"/>o <span class=\"_ _0\"/>ammortam<span class=\"_ _0\"/>en<span class=\"_ _0\"/>to<span class=\"_ _264\"> </span>Terr<span class=\"_ _0\"/>eni<span class=\"_ _20\"/> <span class=\"_ _0\"/>e fabbricati<span class=\"_ _4d\"> </span>8.224 <span class=\"_ _168\"> </span>1.236<span class=\"_ _169\"> </span>9.461<span class=\"_ _264\"> </span>Impia<span class=\"_ _1\"/>nti<span class=\"_ _20\"/> <span class=\"_ _0\"/>e mac<span class=\"_ _0\"/>c<span class=\"_ _0\"/>hi<span class=\"_ _1\"/>nari<span class=\"_ _162\"> </span>1.820 <span class=\"_ _16a\"> </span><span class=\"ls4c\">339<span class=\"_ _b9\"> </span></span>2.<span class=\"_ _0\"/>159<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ttr<span class=\"_ _0\"/>ezza<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ure ind.l<span class=\"_ _20\"/>i e c<span class=\"_ _0\"/>omm.<span class=\"_ _0\"/>l<span class=\"_ _20\"/>i<span class=\"_ _6b\"> </span>2.613 <span class=\"_ _16a\"> </span><span class=\"ls4c\">144<span class=\"_ _169\"> </span></span>2.756<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ltri<span class=\"_ _20\"/> <span class=\"_ _0\"/>beni<span class=\"_ _15c\"> </span>7.149 <span class=\"_ _16a\"> </span><span class=\"ls4c\">220<span class=\"_ _b9\"> </span></span>7.<span class=\"_ _0\"/>369 T<span class=\"_ _20\"/>ot<span class=\"_ _0\"/>ale<span class=\"_ _0\"/> <span class=\"_ _15c\"> </span>19<span class=\"_ _1\"/>.806 <span class=\"_ _168\"> </span>1.939 <span class=\"_ _c\"> </span>21.<span class=\"_ _0\"/>745<span class=\"_ _264\"> </span>Valore <span class=\"_ _0\"/>ne<span class=\"_ _0\"/>tto<span class=\"_ _12d\"> </span>34.<span class=\"_ _0\"/>834 <span class=\"_ _165\"> </span>4.152 <span class=\"_ _16b\"> </span>(1.<span class=\"_ _0\"/>939)<span class=\"_ _af\"> </span>37.<span class=\"_ _0\"/>048<span class=\"_ _264\"> </span>M<span class=\"_ _20\"/>ovime<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>azione<span class=\"_ _0\"/> al <span class=\"_ _0\"/>31/12/2022",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-348": {
   "value": "Attivit\u00e0 per diritt<span class=\"_ _1\"/>o d\u2019uso<span class=\"ff3\"> </span>La vo<span class=\"_ _1\"/>ce \u201cA<span class=\"_ _1\"/>ttivit\u00e0 per di<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> d\u2019uso\u201d<span class=\"_ _20\"/> <span class=\"_ _0\"/>accoglie<span class=\"_ _1\"/> il <span class=\"_ _0\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e attualizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>ca<span class=\"_ _0\"/>no<span class=\"_ _1\"/>ni di<span class=\"_ _1\"/> leasing a <span class=\"_ _0\"/>sc<span class=\"_ _0\"/><span class=\"ff1\">adere<span class=\"_ _20\"/> c<span class=\"_ _0\"/>os\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _264\"> </span></span>previ<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o dall\u2019<span class=\"_ _20\"/>IF<span class=\"_ _0\"/>RS 16. In particol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re trattasi d<span class=\"_ _1\"/>ell<span class=\"_ _1\"/>\u2019attua<span class=\"_ _0\"/>liz<span class=\"_ _1\"/>zazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dei canoni<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>loc<span class=\"_ _1\"/>azioni relativi<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla sede<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>strut<span class=\"_ _0\"/>ture<span class=\"_ _20\"/> delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>eside<span class=\"_ _1\"/>nze in<span class=\"_ _20\"/> <span class=\"_ _0\"/>affitto della con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>roll<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> Edo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.r.l. ol<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>che, in manie<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _0\"/>m<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>gin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _20\"/>,<span class=\"_ _0\"/> il canone<span class=\"_ _264\"> </span>di lo<span class=\"_ _1\"/>cazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> sede<span class=\"_ _20\"/> <span class=\"_ _0\"/>legale dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> C<span class=\"_ _0\"/>apog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo Euke<span class=\"_ _1\"/>dos S.p.A.<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce \u201cA<span class=\"_ _1\"/>ttivit\u00e0 per di<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> d\u2019uso\u201d<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff1\">al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> 2022 <span class=\"_ _0\"/>presen<span class=\"_ _20\"/>ta <span class=\"_ _0\"/>i seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti<span class=\"_ _20\"/> <span class=\"_ _0\"/>valori:<span class=\"_ _264\"> </span></span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto presenta la seguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e movim<span class=\"_ _20\"/>entazione nel co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _11\"/><span class=\"ff7\">dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"ff1\">2022:<span class=\"_ _264\"> </span></span></span>L\u2019in<span class=\"_ _20\"/>cr<span class=\"_ _0\"/>emen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o par<span class=\"_ _0\"/>i a 7.391 m<span class=\"_ _20\"/>ili<span class=\"_ _0\"/>on<span class=\"_ _1\"/>i di<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/>uro <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>to dall\u2019adeg<span class=\"_ _20\"/>ua<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento dei<span class=\"_ _1\"/> f<span class=\"_ _0\"/>lussi<span class=\"_ _20\"/> <span class=\"_ _0\"/>di cassa futuri all\u2019<span class=\"_ _1\"/>ISTAT<span class=\"_ _0\"/><span class=\"ff1\">,<span class=\"_ _264\"> </span></span>che<span class=\"_ _20\"/> r<span class=\"_ _0\"/>isulta signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icativ<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>cr<span class=\"_ _11\"/>em<span class=\"_ _20\"/>entato<span class=\"_ _1\"/> <span class=\"_ _0\"/>nel co<span class=\"_ _20\"/>rso <span class=\"_ _0\"/>del <span class=\"ff7\">2022.<span class=\"_ _0\"/> L\u2019adeg<span class=\"_ _20\"/>uamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>stat<span class=\"_ _0\"/>o e<span class=\"_ _20\"/>f<span class=\"ff1\">f<span class=\"_ _0\"/>ettuato come<span class=\"_ _20\"/> </span></span>previ<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o dal<span class=\"_ _1\"/> IFRS<span class=\"_ _0\"/> 16, par<span class=\"_ _20\"/>a<span class=\"_ _0\"/>grafo 39 e<span class=\"_ _20\"/>d in part<span class=\"_ _0\"/>ic<span class=\"_ _20\"/>olar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dal paragrafo 42 b).<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _f4\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _49\"> </span>2021<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>tt<span class=\"_ _1\"/>i<span class=\"_ _33\"/>v<span class=\"_ _20\"/>i<span class=\"_ _33\"/>t\u00e0 pe<span class=\"_ _20\"/>r di<span class=\"_ _33\"/>ri<span class=\"_ _12a\"/>tt<span class=\"_ _1\"/>o d'u<span class=\"_ _33\"/>so <span class=\"_ _16c\"> </span>83.186 <span class=\"_ _2b\"> </span><span class=\"ls4e\">                        80.317</span> T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _11\"/> <span class=\"_ _cf\"> </span>83.186 <span class=\"_ _15b\"> </span>80.317<span class=\"_ _264\"> </span>Al 31/12/21<span class=\"_ _264\"> </span>Variazione are<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>consolidament<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>Incre<span class=\"_ _0\"/>me<span class=\"_ _0\"/>nti/De<span class=\"_ _0\"/>cre<span class=\"_ _264\"> </span>me<span class=\"_ _0\"/>nti<span class=\"_ _264\"> </span>Alien<span class=\"_ _0\"/>azioni<span class=\"_ _264\"> </span>Svalutazioni<span class=\"_ _264\"> </span>Riclassif<span class=\"_ _0\"/>iche<span class=\"_ _264\"> </span>Amm.<span class=\"_ _0\"/>ti e<span class=\"_ _0\"/> Svalutazioni<span class=\"_ _264\"> </span>Al 31/12/22<span class=\"_ _264\"> </span>Di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i<span class=\"_ _20\"/>tto <span class=\"_ _0\"/>d'us<span class=\"_ _0\"/>o beni di<span class=\"_ _20\"/> <span class=\"_ _0\"/>tersi -I<span class=\"_ _0\"/>frs<span class=\"_ _0\"/> 16<span class=\"_ _e\"> </span>93.605                    7.3<span class=\"_ _20\"/>91 <span class=\"_ _16e\"> </span><span class=\"ls0\">100.996<span class=\"_ _264\"> </span></span>F,do <span class=\"_ _0\"/>amm.to <span class=\"_ _0\"/>di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o d'us<span class=\"_ _0\"/>o-I<span class=\"_ _0\"/>frs<span class=\"_ _0\"/> 16<span class=\"_ _118\"> </span>(13.288)<span class=\"_ _13e\"> </span>(4.522)<span class=\"_ _16f\"> </span>(17.810)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale<span class=\"_ _0\"/> <span class=\"_ _0\"/>Fo<span class=\"_ _1\"/>ndo<span class=\"_ _1\"/> Amm<span class=\"_ _0\"/>ortame<span class=\"_ _0\"/>nto <span class=\"_ _ef\"> </span>80.<span class=\"_ _0\"/>317 <span class=\"_ _24\"> </span><span class=\"ls4f\">                                -                       7.3<span class=\"_ _20\"/>91 <span class=\"_ _24\"> </span>                              -   <span class=\"_ _25\"> </span>                                 -   <span class=\"_ _130\"> </span><span class=\"ls0\">(4.522)<span class=\"_ _2b\"> </span></span>                       83<span class=\"_ _20\"/>.186<span class=\"_ _20\"/> </span>M<span class=\"_ _20\"/>ovime<span class=\"_ _0\"/>nt<span class=\"_ _0\"/>azione <span class=\"_ _0\"/>al 31/12/2022<span class=\"_ _264\"> </span>Debiti verso altri<span class=\"_ _1\"/> finanziatori<span class=\"_ _20\"/> <span class=\"_ _0\"/>per diritti d'<span class=\"_ _1\"/>uso<span class=\"_ _264\"> </span>Trattasi <span class=\"_ _11\"/>per <span class=\"_ _21\"/>euro <span class=\"_ _21\"/>93.766 <span class=\"_ _22\"/>m<span class=\"_ _20\"/>ila <span class=\"_ _22\"/>(di<span class=\"_ _1\"/> <span class=\"_ _21\"/>cui <span class=\"_ _21\"/>euro <span class=\"_ _21\"/>3.541 <span class=\"_ _22\"/>m<span class=\"_ _20\"/>ila <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>breve<span class=\"_ _33\"/> <span class=\"_ _22\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>mine<span class=\"_ _20\"/>) <span class=\"_ _25\"/>del<span class=\"_ _1\"/>la <span class=\"_ _21\"/>pass<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>natura <span class=\"_ _21\"/>fin<span class=\"_ _1\"/>anziaria<span class=\"_ _264\"> </span>ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>sentata <span class=\"_ _22\"/>dal<span class=\"_ _20\"/> <span class=\"_ _25\"/>valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _21\"/>a<span class=\"_ _0\"/>ttuale<span class=\"_ _20\"/> <span class=\"_ _22\"/>dei <span class=\"_ _21\"/>canoni <span class=\"_ _22\"/>futur<span class=\"_ _0\"/>i <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>netto<span class=\"_ _1\"/> <span class=\"_ _22\"/>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>quo<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>capitali <span class=\"_ _22\"/>versate <span class=\"_ _21\"/>nel <span class=\"_ _22\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo, <span class=\"_ _22\"/>iscritta <span class=\"_ _11\"/>a<span class=\"_ _264\"> </span>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito dell\u2019en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ta in<span class=\"_ _20\"/> vi<span class=\"_ _0\"/>g<span class=\"_ _1\"/>ore dell\u2019IFRS 16. <span class=\"ff1\"> </span>L\u2019in<span class=\"_ _20\"/>cr<span class=\"_ _0\"/>emen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/><span class=\"ff1\">della voce<span class=\"_ _20\"/> <span class=\"_ _0\"/><span class=\"ff7\">\u00e8 gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>to d<span class=\"_ _1\"/>all\u2019a<span class=\"_ _0\"/>deg<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o dei flussi<span class=\"_ _1\"/> <span class=\"_ _0\"/>di cassa <span class=\"_ _0\"/>fu<span class=\"_ _20\"/>tur<span class=\"_ _0\"/>i al<span class=\"_ _1\"/>l\u2019<span class=\"_ _1\"/>ISTAT che risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span></span>signi<span class=\"_ _20\"/>f<span class=\"_ _0\"/>icativ<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _1\"/>cr<span class=\"_ _0\"/>em<span class=\"_ _20\"/>entato nel co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022 ed h<span class=\"_ _20\"/>a<span class=\"_ _0\"/> inci<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o in tutti i con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>atti di<span class=\"_ _1\"/> locazione con prev<span class=\"_ _20\"/>is<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> di adeg<span class=\"_ _20\"/>ua<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>to <span class=\"ff7\">IST<span class=\"_ _0\"/>AT. L\u2019ade<span class=\"_ _20\"/>gua<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o \u00e8 stato e<span class=\"ff1\">ffe<span class=\"_ _20\"/>ttu<span class=\"_ _0\"/>a<span class=\"_ _0\"/>to com<span class=\"_ _20\"/>e pr<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>ist<span class=\"_ _0\"/>o d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l IFRS <span class=\"_ _0\"/>16<span class=\"_ _1\"/>, paragrafo<span class=\"_ _20\"/> <span class=\"_ _0\"/>39 ed<span class=\"_ _20\"/> in<span class=\"_ _264\"> </span></span></span>particol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l par<span class=\"_ _0\"/>agrafo<span class=\"_ _20\"/> <span class=\"_ _0\"/>42 b).<span class=\"_ _264\"> </span>Si <span class=\"_ _0\"/>r<span class=\"_ _0\"/>im<span class=\"_ _33\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>da <span class=\"_ _11\"/>a <span class=\"_ _11\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>comm<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>to <span class=\"_ _0\"/>nella <span class=\"_ _11\"/>se<span class=\"_ _20\"/>zi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u201cR<span class=\"_ _0\"/>isc<span class=\"_ _20\"/>hi<span class=\"_ _0\"/>o <span class=\"_ _0\"/>liquidi<span class=\"_ _1\"/>t\u00e0\u201d <span class=\"_ _11\"/>della <span class=\"_ _0\"/>pre<span class=\"_ _1\"/>s<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>nota <span class=\"_ _11\"/>ill<span class=\"_ _20\"/>ustr<span class=\"_ _0\"/>ativa <span class=\"_ _0\"/>per <span class=\"_ _11\"/>q<span class=\"_ _1\"/>uanto<span class=\"_ _264\"> </span>rig<span class=\"_ _1\"/>uar<span class=\"_ _0\"/>d<span class=\"_ _1\"/>a l<span class=\"_ _20\"/>\u2019inform<span class=\"_ _1\"/>ativ<span class=\"_ _1\"/>a rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _20\"/>sca<span class=\"_ _0\"/>denze<span class=\"_ _20\"/> co<span class=\"_ _1\"/>ntrattuali <span class=\"_ _20\"/>de<span class=\"_ _1\"/>lle <span class=\"_ _33\"/>pa<span class=\"_ _0\"/>ssivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _1\"/>fi<span class=\"_ _1\"/>nanziarie<span class=\"_ _20\"/> in <span class=\"_ _33\"/>a<span class=\"_ _0\"/>cco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>do <span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>quanto<span class=\"_ _20\"/> de<span class=\"_ _1\"/>finit<span class=\"_ _264\"> </span>da<span class=\"_ _0\"/><span class=\"ff7 ls0\">ll\u2019IFRS 7.<span class=\"ff1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-349": {
   "value": "1.c Pa<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tecipaz<span class=\"_ _1\"/>ioni<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta <span class=\"_ _0\"/>pari a ze<span class=\"_ _20\"/>ro. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-350": {
   "value": "1.d Cred<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ti<span class=\"_ _20\"/> <span class=\"_ _0\"/>per imposte<span class=\"_ _20\"/> <span class=\"_ _0\"/>anticipate<span class=\"ff4\"> </span>I cred<span class=\"_ _1\"/>iti pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> imposte anticipate<span class=\"_ _1\"/> al 31 <span class=\"_ _0\"/>d<span class=\"_ _1\"/>icem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> 2022<span class=\"_ _0\"/> sono pari ad e<span class=\"_ _20\"/>uro 3.<span class=\"_ _0\"/>867 mi<span class=\"_ _1\"/>la <span class=\"_ _0\"/>me<span class=\"_ _20\"/>ntre il fondo im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste<span class=\"_ _264\"> </span>dif<span class=\"_ _1\"/>ferite<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> pa<span class=\"_ _0\"/>ri a euro<span class=\"_ _1\"/> 2.<span class=\"_ _0\"/>611 mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> e pertanto<span class=\"_ _20\"/> <span class=\"_ _0\"/>il v<span class=\"_ _1\"/>alore<span class=\"_ _1\"/> <span class=\"_ _0\"/>ne<span class=\"_ _1\"/>t<span class=\"_ _0\"/>to \u00e8<span class=\"_ _20\"/> pa<span class=\"_ _0\"/>ri ad euro<span class=\"_ _20\"/> <span class=\"_ _0\"/>1.<span class=\"_ _0\"/>205 <span class=\"_ _0\"/>m<span class=\"_ _20\"/>ila.<span class=\"_ _264\"> </span>La <span class=\"_ _2b\"> </span>contabili<span class=\"_ _20\"/>zzaz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _26\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>im<span class=\"_ _1\"/>post<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipate<span class=\"_ _20\"/> <span class=\"_ _26\"> </span>\u00e8 <span class=\"_ _2b\"> </span>stata <span class=\"_ _93\"> </span>e<span class=\"_ _1\"/>ffe<span class=\"_ _1\"/>ttuat<span class=\"_ _0\"/>a <span class=\"_ _2b\"> </span>dall<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _93\"> </span>Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/> <span class=\"_ _93\"> </span>Eukedo<span class=\"_ _20\"/>s <span class=\"_ _93\"> </span>S.p.<span class=\"_ _0\"/>A<span class=\"_ _1\"/>. <span class=\"_ _2b\"> </span>in<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iderazione<span class=\"_ _20\"/> <span class=\"_ _25\"/>dei <span class=\"_ _21\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ati <span class=\"_ _22\"/>de<span class=\"_ _1\"/>riv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>dal <span class=\"_ _21\"/>piano <span class=\"_ _22\"/>plurienn<span class=\"_ _1\"/>ale <span class=\"_ _21\"/>delle <span class=\"_ _21\"/>soc<span class=\"_ _0\"/>iet\u00e0 <span class=\"_ _22\"/>de<span class=\"_ _1\"/>l <span class=\"_ _21\"/>Gr<span class=\"_ _0\"/>uppo <span class=\"_ _21\"/>che<span class=\"_ _20\"/> <span class=\"_ _25\"/>risult<span class=\"_ _0\"/>ano<span class=\"_ _20\"/> <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere <span class=\"_ _21\"/>in<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato<span class=\"_ _20\"/> <span class=\"_ _0\"/>fiscale con Eukedo<span class=\"_ _20\"/>s S<span class=\"_ _0\"/>.p.A.. In<span class=\"_ _20\"/> <span class=\"_ _0\"/>acco<span class=\"_ _1\"/>rdo al crite<span class=\"_ _20\"/>r<span class=\"_ _0\"/>io di ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tabilit\u00e0 il<span class=\"_ _1\"/>limi<span class=\"_ _1\"/>tata<span class=\"_ _0\"/> delle<span class=\"_ _20\"/> p<span class=\"_ _0\"/>erdite<span class=\"_ _20\"/> <span class=\"_ _0\"/>fisc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li, gli<span class=\"_ _0\"/> Amm<span class=\"_ _20\"/>inist<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tori<span class=\"_ _1\"/> ritengono<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>obabi<span class=\"_ _1\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>la r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abilit\u00e0 delle<span class=\"_ _20\"/> p<span class=\"_ _0\"/>erdite<span class=\"_ _20\"/> <span class=\"_ _0\"/>fiscali sudde<span class=\"_ _1\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _21\"/> Si rie<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ilog<span class=\"_ _1\"/>a di seguito<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/>l <span class=\"_ _0\"/>dettaglio<span class=\"_ _20\"/> <span class=\"_ _0\"/>d<span class=\"_ _0\"/>elle<span class=\"_ _20\"/> <span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oste anticipate:<span class=\"_ _264\"> </span>Al 31 <span class=\"_ _0\"/>di<span class=\"_ _1\"/>cembre <span class=\"_ _0\"/>2022 <span class=\"_ _0\"/>gli<span class=\"_ _20\"/> <span class=\"_ _11\"/>amm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>nistratori di Eukedos <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A. hanno<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>onfe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ato <span class=\"_ _0\"/>la <span class=\"_ _0\"/>valutazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _0\"/>recupe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abilit\u00e0<span class=\"_ _264\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _21\"/>imposte<span class=\"_ _20\"/> <span class=\"_ _21\"/>anticipate <span class=\"_ _11\"/>gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>tesi <span class=\"_ _11\"/>d<span class=\"_ _1\"/>alle <span class=\"_ _21\"/>dif<span class=\"_ _1\"/>ferenze<span class=\"_ _20\"/> <span class=\"_ _21\"/>t<span class=\"_ _0\"/>empo<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>nee<span class=\"_ _20\"/> <span class=\"_ _21\"/>tr<span class=\"_ _0\"/>a <span class=\"_ _21\"/>i <span class=\"_ _11\"/>v<span class=\"_ _1\"/>alo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>bilancio<span class=\"_ _1\"/> <span class=\"_ _21\"/>e <span class=\"_ _11\"/>i <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lori <span class=\"_ _11\"/>fiscali <span class=\"_ _11\"/>delle<span class=\"_ _264\"> </span>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _1\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0/pa<span class=\"_ _0\"/>ssiv<span class=\"_ _20\"/>it\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _21\"/>sulle <span class=\"_ _11\"/>perdite <span class=\"_ _11\"/>fi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>cali. <span class=\"_ _21\"/>La <span class=\"_ _21\"/>sudde<span class=\"_ _20\"/>tta <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>abilit\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>trov<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>il <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>opri<span class=\"_ _1\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>f<span class=\"_ _0\"/>ond<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>sulle<span class=\"_ _20\"/> pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>visioni di<span class=\"_ _20\"/> <span class=\"_ _0\"/>futuri risultati posi<span class=\"_ _20\"/>tivi pr<span class=\"_ _0\"/>evi<span class=\"_ _1\"/>sti dai<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>iani<span class=\"_ _1\"/> aziendali el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>b<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>ti.<span class=\"_ _264\"> </span>Imposte <span class=\"_ _0\"/>ant<span class=\"_ _1\"/>icipate Amm<span class=\"_ _33\"/>ortam<span class=\"_ _20\"/>ent<span class=\"_ _1\"/>i e <span class=\"_ _0\"/>s<span class=\"_ _0\"/>valutazion<span class=\"_ _33\"/>i <span class=\"_ _0\"/>deducibili in periodi di<span class=\"_ _264\"> </span>im<span class=\"_ _20\"/>posta <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ucce<span class=\"_ _0\"/>ss<span class=\"_ _0\"/>ivi<span class=\"_ _264\"> </span>2.111<span class=\"_ _28\"> </span>27,90%<span class=\"_ _b7\"> </span>589<span class=\"_ _a\"> </span>2.<span class=\"_ _0\"/>021<span class=\"_ _106\"> </span>27,90%<span class=\"_ _100\"> </span>565 Ac<span class=\"_ _0\"/>canton<span class=\"_ _33\"/>amen<span class=\"_ _20\"/>ti a <span class=\"_ _0\"/>fon<span class=\"_ _20\"/>do <span class=\"_ _0\"/>sva<span class=\"_ _0\"/>lutaz<span class=\"_ _20\"/>ion<span class=\"_ _1\"/>e <span class=\"_ _0\"/>crediti e <span class=\"_ _0\"/>a <span class=\"_ _0\"/>fon<span class=\"_ _20\"/>di<span class=\"_ _264\"> </span>risch<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span>2.648<span class=\"_ _28\"> </span>27,90%<span class=\"_ _b7\"> </span>635<span class=\"_ _a\"> </span>1.<span class=\"_ _0\"/>986<span class=\"_ _106\"> </span>27,90%<span class=\"_ _100\"> </span>478<span class=\"_ _264\"> </span>Altre variazi<span class=\"_ _1\"/>on<span class=\"_ _20\"/>i<span class=\"_ _55\"> </span>501<span class=\"_ _170\"> </span>24%<span class=\"_ _113\"> </span>133<span class=\"_ _130\"> </span>250<span class=\"_ _171\"> </span>24%<span class=\"_ _119\"> </span>66<span class=\"_ _264\"> </span>To<span class=\"_ _33\"/>tale <span class=\"_ _0\"/>im<span class=\"_ _0\"/>po<span class=\"_ _1\"/>ste <span class=\"_ _0\"/>anticipate<span class=\"_ _143\"> </span>5.260<span class=\"_ _161\"> </span>1.357<span class=\"_ _a\"> </span>4.<span class=\"_ _0\"/>257<span class=\"_ _172\"> </span>1.109<span class=\"_ _264\"> </span>Pe<span class=\"_ _0\"/>r<span class=\"_ _20\"/>dite fisc<span class=\"_ _0\"/>ali pr<span class=\"_ _1\"/>egresse<span class=\"_ _264\"> </span>Perdite fiscali <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>isura <span class=\"_ _0\"/>lim<span class=\"_ _20\"/>itata<span class=\"_ _ad\"> </span>11.<span class=\"_ _0\"/>791<span class=\"_ _170\"> </span>24%<span class=\"_ _7d\"> </span>2.831<span class=\"_ _15\"> </span>11.<span class=\"_ _0\"/>485<span class=\"_ _173\"> </span>24%<span class=\"_ _10c\"> </span>2.<span class=\"_ _0\"/>758<span class=\"_ _264\"> </span>Perdite fiscali <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>isura <span class=\"_ _0\"/>lim<span class=\"_ _20\"/>itata <span class=\"_ _0\"/>(n<span class=\"_ _20\"/>o a<span class=\"_ _0\"/>n<span class=\"_ _20\"/>ticipate)<span class=\"_ _15a\"> </span>7.<span class=\"_ _0\"/>903<span class=\"_ _174\"> </span>0<span class=\"_ _a\"> </span>7.<span class=\"_ _0\"/>903<span class=\"_ _e6\"> </span>0<span class=\"_ _264\"> </span>To<span class=\"_ _33\"/>tale <span class=\"_ _0\"/>im<span class=\"_ _0\"/>p.<span class=\"_ _0\"/> ant.<span class=\"_ _0\"/> attinenti per<span class=\"_ _0\"/>dite f<span class=\"_ _20\"/>is<span class=\"_ _0\"/>cali<span class=\"_ _b6\"> </span>19.694<span class=\"_ _161\"> </span>2.831<span class=\"_ _15\"> </span>19.<span class=\"_ _0\"/>389<span class=\"_ _172\"> </span>2.758<span class=\"_ _264\"> </span>Totale imposte <span class=\"_ _0\"/>anti<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipate<span class=\"_ _17\"> </span>24.954<span class=\"_ _161\"> </span>4.188<span class=\"_ _15\"> </span>23.<span class=\"_ _0\"/>646<span class=\"_ _172\"> </span>3.867<span class=\"_ _264\"> </span>Imposte <span class=\"_ _0\"/>dif<span class=\"_ _20\"/>ferit<span class=\"_ _20\"/>e<span class=\"_ _264\"> </span>Avviam<span class=\"_ _20\"/>enti e rivalutazion<span class=\"_ _33\"/>i<span class=\"_ _16b\"> </span>6.544<span class=\"_ _116\"> </span>24%<span class=\"_ _20\"/> <span class=\"_ _0\"/>- 27,9%<span class=\"_ _7a\"> </span>1.<span class=\"_ _0\"/>826<span class=\"_ _a\"> </span>6.<span class=\"_ _0\"/>931<span class=\"_ _264\"> </span>24% - 27,91.934<span class=\"_ _264\"> </span>Plusvalenz<span class=\"_ _33\"/>e<span class=\"_ _0\"/> rateizz<span class=\"_ _20\"/>ate<span class=\"_ _1e\"> </span>812<span class=\"_ _175\"> </span>24,00%<span class=\"_ _b7\"> </span>195<span class=\"_ _130\"> </span>609<span class=\"_ _106\"> </span>24,00%<span class=\"_ _100\"> </span>146<span class=\"_ _264\"> </span>Altre variazi<span class=\"_ _1\"/>on<span class=\"_ _20\"/>i<span class=\"_ _176\"> </span>2.408<span class=\"_ _116\"> </span>24%<span class=\"_ _20\"/> <span class=\"_ _0\"/>- 27,9%<span class=\"_ _16f\"> </span>590<span class=\"_ _130\"> </span>220<span class=\"_ _264\"> </span>24% - 27,9<span class=\"_ _264\"> </span>582<span class=\"_ _264\"> </span>Totale imposte <span class=\"_ _0\"/>dif<span class=\"_ _20\"/>ferit<span class=\"_ _20\"/>e<span class=\"_ _143\"> </span>9.<span class=\"_ _0\"/>763<span class=\"_ _161\"> </span>2.611<span class=\"_ _a\"> </span>7.<span class=\"_ _0\"/>760<span class=\"_ _172\"> </span>2.<span class=\"_ _0\"/>662 T<span class=\"_ _0\"/>otale delle <span class=\"_ _0\"/>imposte anticip<span class=\"_ _1\"/>ate al <span class=\"_ _0\"/>nett<span class=\"_ _1\"/>o delle<span class=\"_ _264\"> </span>imp<span class=\"_ _1\"/>oste <span class=\"_ _0\"/>dif<span class=\"_ _1\"/>fer<span class=\"_ _20\"/>ite<span class=\"_ _264\"> </span>1.577<span class=\"_ _ad\"> </span>1.<span class=\"_ _0\"/>205 Amm<span class=\"_ _33\"/>on<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>re<span class=\"_ _264\"> </span>delle<span class=\"_ _264\"> </span>diff<span class=\"_ _20\"/>e<span class=\"_ _0\"/>ren<span class=\"_ _20\"/>ze<span class=\"_ _264\"> </span>tem<span class=\"_ _20\"/>poran<span class=\"_ _20\"/>e<span class=\"_ _0\"/>e Aliquota <span class=\"_ _0\"/>fisca<span class=\"_ _0\"/>le I<span class=\"_ _20\"/>m<span class=\"_ _1\"/>poste<span class=\"_ _264\"> </span>an<span class=\"_ _20\"/>ticipa<span class=\"_ _0\"/>te<span class=\"_ _264\"> </span>IMPOSTE <span class=\"_ _0\"/>DI<span class=\"_ _0\"/>FF<span class=\"_ _0\"/>E<span class=\"_ _0\"/>R<span class=\"_ _20\"/>I<span class=\"_ _0\"/>TE De<span class=\"_ _0\"/>sc<span class=\"_ _0\"/>r<span class=\"_ _20\"/>izion<span class=\"_ _1\"/>e<span class=\"_ _264\"> </span>31/12/2021<span class=\"_ _264\"> </span>31/12/2022<span class=\"_ _264\"> </span>Am<span class=\"_ _20\"/>m<span class=\"_ _20\"/>ont<span class=\"_ _1\"/>a<span class=\"_ _264\"> </span>re delle<span class=\"_ _264\"> </span>diff<span class=\"_ _20\"/>e<span class=\"_ _0\"/>ren<span class=\"_ _20\"/>ze Aliquota<span class=\"_ _264\"> </span>fiscale I<span class=\"_ _20\"/>m<span class=\"_ _1\"/>poste<span class=\"_ _264\"> </span>an<span class=\"_ _20\"/>ticipa<span class=\"_ _0\"/>te<span class=\"_ _264\"> </span>Si <span class=\"_ _22\"/>seg<span class=\"_ _20\"/>na<span class=\"_ _0\"/>la <span class=\"_ _22\"/>che<span class=\"_ _20\"/> <span class=\"_ _25\"/>il<span class=\"_ _20\"/> <span class=\"_ _25\"/>credi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _22\"/>complessivo<span class=\"_ _20\"/> <span class=\"_ _25\"/>teo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ica<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>iscrivibile<span class=\"_ _20\"/> <span class=\"_ _22\"/>sul<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>perdi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>f<span class=\"_ _0\"/>iscali <span class=\"_ _21\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _25\"/>dal<span class=\"_ _1\"/> <span class=\"_ _22\"/>con<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olidato<span class=\"_ _264\"> </span>fi<span class=\"_ _1\"/>scale di Eukedo<span class=\"_ _20\"/>s<span class=\"_ _0\"/> S.<span class=\"_ _0\"/>p.A., pari a com<span class=\"_ _20\"/>plessivi <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o 19.<span class=\"_ _0\"/>389 mila, amm<span class=\"_ _20\"/>onter<span class=\"_ _0\"/>e<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>e a euro<span class=\"_ _1\"/> 4.<span class=\"_ _0\"/>655 mila. Tuttavi<span class=\"_ _1\"/>a, <span class=\"_ _0\"/>in<span class=\"_ _264\"> </span>virt\u00f9 <span class=\"_ _21\"/>del<span class=\"_ _20\"/>le <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>evisioni<span class=\"_ _20\"/> <span class=\"_ _22\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _22\"/>dai<span class=\"_ _1\"/> <span class=\"_ _21\"/>suddetti<span class=\"_ _1\"/> <span class=\"_ _21\"/>piani <span class=\"_ _21\"/>aziendali<span class=\"_ _1\"/>, <span class=\"_ _22\"/>si <span class=\"_ _11\"/>\u00e8 <span class=\"_ _11\"/>riten<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>o <span class=\"_ _21\"/>oppo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tuno, <span class=\"_ _21\"/>coe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _11\"/>a <span class=\"_ _22\"/>quan<span class=\"_ _20\"/>to<span class=\"_ _264\"> </span>fatto <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>l <span class=\"_ _11\"/>corso <span class=\"_ _11\"/>dei <span class=\"_ _11\"/>preceden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizi, <span class=\"_ _11\"/>iscrive<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _11\"/>im<span class=\"ff7\">poste <span class=\"_ _11\"/>antici<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>solo<span class=\"_ _20\"/> <span class=\"_ _21\"/>sull\u2019importo<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>euro<span class=\"_ _20\"/> <span class=\"_ _22\"> </span><span class=\"ff1\">11.485 <span class=\"_ _11\"/>mila <span class=\"_ _11\"/>- <span class=\"_ _11\"/><span class=\"ls15\">e<span class=\"_ _264\"> </span></span></span></span>dunq<span class=\"_ _1\"/>ue pe<span class=\"_ _33\"/>r<span class=\"_ _0\"/> e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o <span class=\"_ _1\"/>2.758 m<span class=\"_ _20\"/>il<span class=\"_ _1\"/>a <span class=\"ff7\">\u2013</span> n<span class=\"_ _20\"/>on c<span class=\"_ _1\"/>onside<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>ndo <span class=\"_ _20\"/>le pe<span class=\"_ _33\"/>r<span class=\"_ _11\"/>d<span class=\"_ _20\"/>i<span class=\"_ _0\"/>te<span class=\"_ _20\"/> fisc<span class=\"_ _1\"/>ali re<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> nel<span class=\"_ _20\"/> co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _1\"/>degli<span class=\"_ _1\"/> ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizi 2015,<span class=\"_ _1\"/> 2016<span class=\"_ _20\"/>,<span class=\"_ _0\"/> 2017, <span class=\"_ _1\"/>2018 <span class=\"_ _33\"/>e <span class=\"_ _20\"/><span class=\"ff7\">2020. L\u2019<span class=\"_ _1\"/>util<span class=\"_ _20\"/>izz<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>delle <span class=\"_ _33\"/>p<span class=\"_ _0\"/>erdite<span class=\"_ _1\"/> dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio, <span class=\"_ _20\"/>coe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emente<span class=\"_ _20\"/> con<span class=\"_ _1\"/> q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>nto<span class=\"ff1\"> ind<span class=\"_ _20\"/>icato <span class=\"_ _20\"/>nei <span class=\"_ _20\"/>su<span class=\"_ _0\"/>dde<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ti <span class=\"_ _33\"/>p<span class=\"_ _0\"/>iani<span class=\"_ _264\"> </span></span></span>aziend<span class=\"_ _1\"/>ali, <span class=\"_ _22\"/>\u00e8 <span class=\"_ _22\"/>st<span class=\"_ _0\"/>ato <span class=\"_ _25\"/>im<span class=\"_ _20\"/>puta<span class=\"_ _0\"/>to <span class=\"_ _22\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _25\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>d<span class=\"_ _1\"/>ite<span class=\"_ _1\"/> <span class=\"_ _25\"/>fiscali <span class=\"_ _25\"/>ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>b<span class=\"_ _1\"/>ili<span class=\"_ _20\"/> <span class=\"_ _25\"/>p<span class=\"_ _0\"/>er <span class=\"_ _25\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>quali <span class=\"_ _22\"/>si <span class=\"_ _2d\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"/>pr<span class=\"_ _0\"/>ovve<span class=\"_ _20\"/>duto <span class=\"_ _25\"/>nel<span class=\"_ _1\"/> <span class=\"_ _25\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _25\"/>dei <span class=\"_ _22\"/>pa<span class=\"_ _0\"/>ssati<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizi ad isc<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivere impo<span class=\"_ _20\"/>st<span class=\"_ _0\"/>e anticipate<span class=\"_ _20\"/>.<span class=\"_ _0\"/><span class=\"ff2\"> </span>2.c Cred<span class=\"_ _1\"/>iti tri<span class=\"_ _1\"/>butari<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>L\u2019in<span class=\"_ _20\"/>cr<span class=\"_ _0\"/>emen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o del credito ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so Erar<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _0\"/>IVA<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8 gene<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>to dall<span class=\"_ _1\"/>\u2019attivit\u00e0 di<span class=\"_ _20\"/> <span class=\"_ _0\"/>costruzione<span class=\"_ _20\"/> <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>tre nuove RSA. <span class=\"ff1\"> </span>La<span class=\"ls0\"> <span class=\"_ _0\"/><span class=\"ff7\">v<span class=\"_ _1\"/>oce<span class=\"_ _20\"/> \u201c<span class=\"_ _0\"/>Altri<span class=\"ff1\"> </span>crediti<span class=\"_ _20\"/> <span class=\"_ _0\"/>verso l<span class=\"_ _1\"/>\u2019Erar<span class=\"_ _0\"/>io<span class=\"_ _20\"/>\u201d a<span class=\"_ _0\"/>ccoglie<span class=\"_ _20\"/> <span class=\"_ _0\"/>principalmente il<span class=\"_ _1\"/> credito d\u2019im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta ene<span class=\"_ _20\"/>r<span class=\"_ _11\"/>g<span class=\"_ _20\"/>ia e <span class=\"_ _0\"/>g<span class=\"_ _1\"/>as <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> 258 mil<span class=\"_ _20\"/>a<span class=\"_ _264\"> </span></span></span>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o relativo all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>Ed<span class=\"_ _20\"/>os sr<span class=\"_ _0\"/>l<span class=\"ff7\">, si ved<span class=\"_ _20\"/>a<span class=\"_ _0\"/> quan<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> descr<span class=\"_ _0\"/>itto<span class=\"_ _20\"/> <span class=\"_ _0\"/>nei<span class=\"_ _1\"/> \u201c<span class=\"_ _0\"/>fatti di<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ilievo<span class=\"_ _20\"/> <span class=\"_ _0\"/>del<span class=\"_ _1\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo\u201d<span class=\"ff1\">. <span class=\"_ _0\"/>Nel<span class=\"_ _1\"/> corso de<span class=\"_ _264\"> </span></span></span>2022 \u00e8 stato in<span class=\"_ _20\"/>cassa<span class=\"_ _0\"/>to i<span class=\"_ _1\"/>l credito<span class=\"_ _20\"/> <span class=\"_ _0\"/>IVA pari a euro 117 mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> in<span class=\"_ _1\"/> capo alla con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata<span class=\"_ _0\"/> Edo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.r.l. <span class=\"_ _0\"/>d<span class=\"_ _1\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivan<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>piano<span class=\"_ _20\"/> <span class=\"_ _0\"/>di ripart<span class=\"_ _0\"/>o<span class=\"_ _1\"/> dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> liq<span class=\"_ _1\"/>uidazione dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _0\"/>San<span class=\"_ _1\"/> Benede<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o S.<span class=\"_ _0\"/>r.l.<span class=\"_ _0\"/> che<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/> stato <span class=\"_ _1\"/>richie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o a rimborso<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/> 31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-<span class=\"_ _1\"/>d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>Credi<span class=\"_ _12a\"/>ti<span class=\"_ _12a\"/> v<span class=\"_ _20\"/>erso E<span class=\"_ _33\"/>rari<span class=\"_ _12a\"/>o per I<span class=\"_ _20\"/>VA<span class=\"_ _17b\"> </span><span class=\"ls55\">972<span class=\"_ _f1\"> </span>555<span class=\"_ _264\"> </span></span>Credi<span class=\"_ _12a\"/>ti<span class=\"_ _12a\"/> per ecc<span class=\"_ _20\"/>eden<span class=\"_ _20\"/>z<span class=\"_ _20\"/>a i<span class=\"_ _33\"/>m<span class=\"_ _33\"/>post<span class=\"_ _20\"/>e v<span class=\"_ _20\"/>ers<span class=\"_ _1\"/>at<span class=\"_ _20\"/>e<span class=\"_ _d2\"> </span><span class=\"ls55\">112<span class=\"_ _9b\"> </span>156<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> credi<span class=\"_ _12a\"/>ti<span class=\"_ _12a\"/> v<span class=\"_ _20\"/>erso l<span class=\"_ _12a\"/>'E<span class=\"_ _1\"/>rar<span class=\"_ _20\"/>i<span class=\"_ _33\"/>o<span class=\"_ _13\"> </span><span class=\"ls55\">330<span class=\"_ _f1\"> </span>283<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _94\"> </span>1.414 <span class=\"_ _a3\"> </span><span class=\"ls55\">993<span class=\"_ _264\"> </span></span>5.b Debi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i tribu<span class=\"_ _1\"/>tari<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-<span class=\"_ _20\"/>di<span class=\"_ _20\"/>c<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>D<span class=\"_ _20\"/>ebi<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> per<span class=\"_ _20\"/> i<span class=\"_ _20\"/>m<span class=\"_ _33\"/>post<span class=\"_ _20\"/>e<span class=\"_ _185\"> </span><span class=\"ls59\">0 <span class=\"_ _98\"> </span>61<span class=\"_ _264\"> </span></span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>ten<span class=\"_ _33\"/>u<span class=\"_ _20\"/>te d'ac<span class=\"_ _1\"/>con<span class=\"_ _33\"/>to l<span class=\"_ _12a\"/>av<span class=\"_ _20\"/>orat<span class=\"_ _20\"/>ori<span class=\"_ _33\"/> <span class=\"_ _7e\"> </span><span class=\"ls59\">453 <span class=\"_ _8d\"> </span>540<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> debi<span class=\"_ _33\"/>ti<span class=\"_ _12a\"/> tri<span class=\"_ _12a\"/>bu<span class=\"_ _20\"/>ta<span class=\"_ _1\"/>ri<span class=\"_ _195\"> </span><span class=\"ls59\">144 <span class=\"_ _ea\"> </span>190<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _18a\"> </span><span class=\"ls59\">597 <span class=\"_ _ea\"> </span>790</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-351": {
   "value": "1.e Altr<span class=\"_ _20\"/>e att<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 non<span class=\"_ _20\"/> <span class=\"_ _0\"/>correnti<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>I <span class=\"_ _0\"/>cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>deposi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>cauzion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _0\"/>r<span class=\"_ _0\"/>appresen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ano <span class=\"_ _0\"/>le <span class=\"_ _11\"/>somme <span class=\"_ _11\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sate <span class=\"_ _0\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>seg<span class=\"_ _20\"/>uito <span class=\"_ _11\"/>dell\u2019apertura <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>alcuni <span class=\"_ _0\"/>c<span class=\"_ _0\"/>on<span class=\"_ _1\"/>tra<span class=\"_ _0\"/>tti<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _264\"> </span>fo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nitura <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>a garanz<span class=\"_ _20\"/>ia di a<span class=\"_ _0\"/>lc<span class=\"_ _1\"/>uni contratti d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>locazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>immo<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iliare.<span class=\"_ _0\"/> La v<span class=\"_ _1\"/>oce<span class=\"_ _20\"/> \u201c<span class=\"_ _0\"/>Altri\u201d<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"ff1\">c<span class=\"_ _0\"/>om<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipalme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>d<span class=\"_ _1\"/>a euro<span class=\"_ _1\"/> 90 mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> relativi<span class=\"_ _20\"/> alla valoriz<span class=\"_ _20\"/>zaz<span class=\"_ _0\"/>ione <span class=\"_ _20\"/>MT<span class=\"_ _0\"/>M de<span class=\"_ _20\"/>l deriv<span class=\"_ _1\"/>ato I<span class=\"_ _1\"/>RS<span class=\"_ _264\"> </span></span>a c<span class=\"_ _20\"/>opertura d<span class=\"_ _1\"/>el<span class=\"_ _1\"/> tasso<span class=\"_ _20\"/> variabile<span class=\"_ _20\"/> del<span class=\"_ _20\"/> con<span class=\"_ _1\"/>tra<span class=\"_ _0\"/>tto d<span class=\"_ _20\"/>i <span class=\"_ _1\"/>m<span class=\"_ _20\"/>utu<span class=\"_ _0\"/>o ipote<span class=\"_ _20\"/>cario tra <span class=\"_ _20\"/>la c<span class=\"_ _20\"/>ontrollata <span class=\"_ _1\"/>Ed<span class=\"_ _1\"/>os <span class=\"_ _20\"/>S<span class=\"_ _0\"/>rl e<span class=\"_ _20\"/> U<span class=\"_ _20\"/>nicr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it. Il<span class=\"_ _1\"/> v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore<span class=\"_ _264\"> </span>MTM <span class=\"_ _2d\"> </span>dell<span class=\"_ _1\"/>\u2019IRS <span class=\"_ _2f\"> </span>al <span class=\"_ _2f\"> </span>31 <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>icembre<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>2021 <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _2f\"> </span>n<span class=\"_ _1\"/>eg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivo <span class=\"_ _2f\"> </span>me<span class=\"_ _20\"/>ntr<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2f\"> </span>3<span class=\"_ _20\"/>1 <span class=\"_ _2e\"> </span>d<span class=\"_ _20\"/>icem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>2022 <span class=\"_ _2f\"> </span>risulta<span class=\"_ _20\"/>  po<span class=\"_ _20\"/>sitivo<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>quindi<span class=\"_ _264\"> </span>ri<span class=\"_ _20\"/><span class=\"ls0\">classific<span class=\"_ _1\"/>ato tra le<span class=\"_ _20\"/> altr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> at<span class=\"_ _0\"/>tivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> non<span class=\"_ _20\"/> correnti. <span class=\"ff7\">Al <span class=\"_ _20\"/>31 dicembre <span class=\"_ _20\"/>2021 la voce<span class=\"_ _20\"/> \u201ca<span class=\"_ _0\"/>ltri\u201d e<span class=\"_ _20\"/>ra<span class=\"_ _0\"/> p<span class=\"_ _1\"/>rin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipalmente<span class=\"_ _1\"/> costi<span class=\"_ _20\"/>tu<span class=\"_ _0\"/>ita<span class=\"_ _264\"> </span></span></span>dal<span class=\"_ _20\"/> cr<span class=\"_ _0\"/>edito<span class=\"_ _20\"/> <span class=\"_ _0\"/>di <span class=\"_ _1\"/>144 <span class=\"ls5\">mila<span class=\"_ _0\"/></span> <span class=\"_ _0\"/>van<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla Capo<span class=\"_ _1\"/>gruppo<span class=\"_ _20\"/> Eu<span class=\"_ _0\"/>kedo<span class=\"_ _20\"/>s S.<span class=\"_ _0\"/>p.A. ve<span class=\"_ _33\"/>r<span class=\"_ _0\"/>so l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 Pio<span class=\"_ _20\"/>f<span class=\"_ _0\"/>in <span class=\"_ _1\"/>S.r.l. acqui<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ent<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>della<span class=\"_ _264\"> </span>socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>Teoreo<span class=\"_ _20\"/> <span class=\"_ _21\"/>S.r.<span class=\"_ _0\"/>l., <span class=\"_ _11\"/>com<span class=\"_ _20\"/>e <span class=\"_ _11\"/>d<span class=\"_ _0\"/><span class=\"ff7\">esc<span class=\"_ _20\"/>r<span class=\"_ _0\"/>itto <span class=\"_ _11\"/>nei <span class=\"_ _11\"/>\u201cfatti <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>rilievo<span class=\"_ _1\"/> <span class=\"_ _11\"/>del <span class=\"_ _11\"/>periodo\u201d<span class=\"ff1\">, <span class=\"_ _21\"/>a <span class=\"_ _11\"/>se<span class=\"_ _1\"/>guito<span class=\"_ _20\"/> <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>accordo <span class=\"_ _11\"/>sigl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to <span class=\"_ _11\"/>a<span class=\"_ _0\"/>d<span class=\"_ _1\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>g<span class=\"_ _1\"/>osto<span class=\"_ _264\"> </span></span></span>2022 tra Euke<span class=\"_ _1\"/>dos spa e Pio<span class=\"_ _20\"/>f<span class=\"_ _0\"/>in srl la posi<span class=\"_ _20\"/>zione \u00e8 stata liquid<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a inte<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _11\"/> 31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021 D<span class=\"_ _20\"/>eposi<span class=\"_ _33\"/>ti<span class=\"_ _12a\"/> cau<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>al<span class=\"_ _33\"/>i<span class=\"_ _33\"/> di<span class=\"_ _33\"/>v<span class=\"_ _1\"/>er<span class=\"_ _1\"/>si<span class=\"_ _12a\"/> <span class=\"_ _178\"> </span><span class=\"ls52\">                               1.030 <span class=\"_ _2b\"> </span>                               1.026</span> A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> <span class=\"_ _37\"> </span><span class=\"ls52\">                                  106 <span class=\"_ _2c\"> </span>                                  153<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _9c\"> </span>1.136 <span class=\"_ _177\"> </span>1.179",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-352": {
   "value": "2.a Rim<span class=\"_ _20\"/>anenze<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta <span class=\"_ _0\"/>pari a ze<span class=\"_ _20\"/>ro.<span class=\"_ _0\"/><span class=\"ff2\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-353": {
   "value": "2.b Cred<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ti<span class=\"_ _20\"/> <span class=\"_ _0\"/>commerciali<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>Credi<span class=\"_ _12a\"/>ti<span class=\"_ _12a\"/>  v<span class=\"_ _20\"/>erso c<span class=\"_ _1\"/>l<span class=\"_ _33\"/>i<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _128\"> </span><span class=\"ls54\">                               5.885<span class=\"_ _264\"> </span></span>6.794<span class=\"_ _264\"> </span>Credi<span class=\"_ _12a\"/>ti<span class=\"_ _12a\"/> v<span class=\"_ _20\"/>erso pa<span class=\"_ _20\"/>rti<span class=\"_ _12a\"/> corr<span class=\"_ _20\"/>el<span class=\"_ _33\"/>ate<span class=\"_ _179\"> </span><span class=\"ls54\">                                    82<span class=\"_ _264\"> </span></span>109 - fondo svalutazione<span class=\"_ _20\"/> credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _17a\"> </span>(2.18<span class=\"_ _1\"/>8)<span class=\"_ _264\"> </span>(2.96<span class=\"_ _1\"/>3)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _9c\"> </span>3.778 <span class=\"_ _95\"> </span>3.940<span class=\"_ _264\"> </span>I cred<span class=\"_ _1\"/>iti ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so i clienti sono re<span class=\"_ _20\"/>lati<span class=\"_ _0\"/>vi a no<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ali operazioni di<span class=\"_ _1\"/> vendita verso<span class=\"_ _20\"/> <span class=\"_ _0\"/>clien<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i nazion<span class=\"_ _1\"/>a<span class=\"_ _0\"/>li.<span class=\"_ _0\"/> Si <span class=\"_ _22\"/>evidenzia <span class=\"_ _25\"/>che<span class=\"_ _20\"/> <span class=\"_ _25\"/>la <span class=\"_ _25\"/>parte <span class=\"_ _22\"/>pre<span class=\"_ _1\"/>ponde<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ante <span class=\"_ _25\"/>del <span class=\"_ _22\"/>F<span class=\"_ _0\"/>ondo<span class=\"_ _20\"/> <span class=\"_ _25\"/>svalutazione<span class=\"_ _20\"/> <span class=\"_ _25\"/>crediti<span class=\"_ _0\"/> <span class=\"_ _25\"/>comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali <span class=\"_ _25\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _2d\"/>relativo <span class=\"_ _22\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _25\"/>soc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t\u00e0<span class=\"_ _11\"/> con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata Edo<span class=\"_ _20\"/>s<span class=\"_ _0\"/> <span class=\"ls2\">S.</span>r.l.<span class=\"ls1a\">; <span class=\"ls5\">il <span class=\"_ _0\"/></span></span>fondo<span class=\"_ _20\"/> <span class=\"_ _0\"/>svalutazione<span class=\"_ _1\"/> crediti<span class=\"_ _1\"/> r<span class=\"_ _0\"/>isulta <span class=\"_ _0\"/>pari <span class=\"_ _1\"/>a circa il<span class=\"_ _20\"/> <span class=\"_ _0\"/>36% dei credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022.<span class=\"_ _264\"> </span>Si <span class=\"_ _11\"/>rimand<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>sezione <span class=\"_ _11\"/>\u201c<span class=\"_ _0\"/><span class=\"ff1\">Rischio<span class=\"_ _1\"/> <span class=\"_ _21\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>credito<span class=\"ff7\">\u201d <span class=\"_ _21\"/>della <span class=\"_ _11\"/>presen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _21\"/>nota <span class=\"_ _11\"/>i<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>ustr<span class=\"_ _0\"/>ativa <span class=\"_ _11\"/>per <span class=\"_ _11\"/>le <span class=\"_ _11\"/>infor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>azioni <span class=\"_ _11\"/>r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive <span class=\"_ _11\"/>alla<span class=\"_ _0\"/> </span></span>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osizione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dei crediti<span class=\"_ _20\"/> <span class=\"_ _0\"/>comme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciali con <span class=\"_ _0\"/><span class=\"ff7\">ripartizione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dello scad<span class=\"_ _1\"/>uto secondo<span class=\"_ _20\"/> <span class=\"_ _0\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o r<span class=\"_ _0\"/>ich<span class=\"_ _20\"/>iesto dall\u2019IFRS <span class=\"_ _0\"/>7<span class=\"_ _20\"/>.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-354": {
   "value": "2.d Altr<span class=\"_ _20\"/>e att<span class=\"_ _0\"/>ivit\u00e0 cor<span class=\"_ _20\"/>renti<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>Nel<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rso <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>2022,<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>com<span class=\"_ _20\"/>e <span class=\"_ _2d\"> </span>evidenzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to <span class=\"_ _2d\"> </span>nei<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>fat<span class=\"_ _0\"/>ti <span class=\"_ _25\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>ilievo<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>i <span class=\"_ _2d\"> </span>periodo, <span class=\"_ _25\"> </span>Eukedos <span class=\"_ _25\"> </span>S.<span class=\"_ _0\"/>p.a. <span class=\"_ _25\"> </span>ha <span class=\"_ _25\"> </span>in<span class=\"_ _1\"/>cassat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>l<span class=\"_ _1\"/>\u2019intera<span class=\"_ _264\"> </span>posiz<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>nei<span class=\"_ _20\"/> <span class=\"_ _0\"/>confron<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i di Pio<span class=\"_ _20\"/>f<span class=\"_ _0\"/>in srl.<span class=\"_ _0\"/> Gli im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>orti m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggior<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nte significativ<span class=\"_ _1\"/>i che<span class=\"_ _1\"/> spiegano la voce<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u201cAltre attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 correnti<span class=\"_ _20\"/>\u201d <span class=\"_ _0\"/>sono:<span class=\"_ _0\"/><span class=\"ff1\"> </span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>crediti<span class=\"_ _20\"/> <span class=\"_ _25\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>s<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _22\"/>societ\u00e0 <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _25\"/>factor <span class=\"_ _22\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _22\"/>euro <span class=\"_ _22\"/>465 <span class=\"_ _22\"/><span class=\"ls5\">mila<span class=\"_ _0\"/></span> <span class=\"_ _25\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _22\"/>fat<span class=\"_ _0\"/>ture<span class=\"_ _20\"/> <span class=\"_ _22\"/>cedute<span class=\"_ _1\"/> <span class=\"_ _22\"/>pr<span class=\"_ _0\"/>o <span class=\"_ _21\"/>soluto <span class=\"_ _22\"/>da <span class=\"_ _22\"/>inc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ssare <span class=\"_ _21\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>bre<span class=\"_ _1\"/>v<span class=\"_ _264\"> </span>te<span class=\"_ _20\"/>r<span class=\"_ _11\"/>mine<span class=\"_ _20\"/><span class=\"ls1a\">; <span class=\"ls0\"> </span></span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ccon<span class=\"_ _20\"/>ti<span class=\"_ _12a\"/> a f<span class=\"_ _20\"/>orn<span class=\"_ _33\"/>i<span class=\"_ _33\"/>tor<span class=\"_ _1\"/>i<span class=\"_ _17c\"> </span><span class=\"ls57\">                                     -<span class=\"_ _0\"/>   <span class=\"_ _20\"/>                                      8<span class=\"_ _264\"> </span></span>Note cr<span class=\"_ _20\"/>edi<span class=\"_ _33\"/>to da r<span class=\"_ _20\"/>i<span class=\"_ _20\"/>cev<span class=\"_ _33\"/>ere<span class=\"_ _17d\"> </span><span class=\"ls57\">                                    82 <span class=\"_ _2b\"> </span>                                  140<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> credi<span class=\"_ _12a\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ers<span class=\"_ _1\"/>o par<span class=\"_ _1\"/>ti<span class=\"_ _12a\"/> corr<span class=\"_ _20\"/>el<span class=\"_ _33\"/>ate<span class=\"_ _17e\"> </span><span class=\"ls57\">                                    84 <span class=\"_ _2b\"> </span>                                    80<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>e att<span class=\"_ _20\"/>i<span class=\"_ _33\"/>v<span class=\"_ _20\"/>i<span class=\"_ _20\"/>t\u00e0<span class=\"_ _20\"/> corren<span class=\"_ _33\"/>ti<span class=\"_ _123\"> </span><span class=\"ls57\">                               3.289 <span class=\"_ _2b\"> </span>                               1.080<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale<span class=\"_ _17f\"> </span><span class=\"ls56\">3.454 <span class=\"_ _177\"> </span>1.308<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>credito<span class=\"_ _20\"/> <span class=\"_ _21\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>s<span class=\"_ _0\"/>o <span class=\"_ _11\"/>l<span class=\"_ _1\"/>a <span class=\"_ _21\"/>socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _21\"/>Help <span class=\"_ _11\"/>Donn<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>S<span class=\"_ _0\"/>o<span class=\"_ _1\"/>c. <span class=\"_ _11\"/>Co<span class=\"_ _1\"/>op. <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _21\"/>euro <span class=\"_ _11\"/>133 <span class=\"_ _11\"/>mi<span class=\"_ _20\"/>la <span class=\"_ _21\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>ce<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _22\"/>del <span class=\"_ _11\"/>ramo<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _264\"> </span>az<span class=\"ls0\">ie<span class=\"_ _1\"/>nda San<span class=\"_ _1\"/> Domenic<span class=\"_ _1\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>di Vill<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lago;<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>credito<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _25\"/>il <span class=\"_ _25\"/>f<span class=\"_ _0\"/>ornito<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"/>ene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>gi<span class=\"_ _1\"/>a <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>gas <span class=\"_ _2d\"> </span>Eni<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>Plenitude <span class=\"_ _25\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r <span class=\"_ _2d\"> </span>2.570 <span class=\"_ _2d\"> </span>m<span class=\"_ _1\"/>ila <span class=\"_ _2d\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on <span class=\"_ _25\"/>il <span class=\"_ _25\"/>quale <span class=\"_ _2d\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sta<span class=\"_ _0\"/>to<span class=\"_ _264\"> </span>sotto<span class=\"_ _20\"/>scritt<span class=\"_ _0\"/>o il c<span class=\"_ _0\"/>ontratto<span class=\"_ _1\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>fornitura <span class=\"_ _0\"/>attivo<span class=\"_ _20\"/> <span class=\"_ _0\"/>dal 01 <span class=\"_ _11\"/>n<span class=\"_ _20\"/>ovembr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022, <span class=\"_ _0\"/>si <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>da per <span class=\"_ _0\"/>de<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>g<span class=\"_ _1\"/>li quanto <span class=\"_ _0\"/>de<span class=\"_ _20\"/>s<span class=\"_ _0\"/>critto<span class=\"_ _264\"> </span>nei<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u201cfa<span class=\"_ _0\"/>tti d<span class=\"_ _1\"/>i rilievo<span class=\"_ _20\"/> <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo\u201d<span class=\"_ _1\"/>;<span class=\"_ _0\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-355": {
   "value": "2.e Dispon<span class=\"_ _20\"/>ib<span class=\"_ _0\"/>ili<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 liquide e <span class=\"_ _0\"/>m<span class=\"_ _20\"/>e<span class=\"_ _0\"/>zzi<span class=\"_ _20\"/> <span class=\"_ _0\"/>equi<span class=\"_ _20\"/>v<span class=\"_ _0\"/>alenti<span class=\"ff4\"> </span> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>s<span class=\"_ _0\"/>enta la m<span class=\"_ _20\"/>omentanea disponibi<span class=\"_ _20\"/>l<span class=\"_ _0\"/>it\u00e0 di<span class=\"_ _20\"/> <span class=\"_ _0\"/>cassa <span class=\"_ _0\"/>im<span class=\"_ _33\"/>p<span class=\"_ _0\"/>iegata a <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ndizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>in line<span class=\"_ _1\"/>a c<span class=\"_ _0\"/>on i<span class=\"_ _264\"> </span>tassi di<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _1\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cato:<span class=\"_ _264\"> </span>Pe<span class=\"_ _1\"/>r <span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>analisi<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/>la di<span class=\"_ _0\"/>n<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ica fin<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nziaria si rim<span class=\"_ _20\"/>anda a<span class=\"_ _0\"/>l rendi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onto<span class=\"_ _20\"/> f<span class=\"_ _0\"/>inanzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>io<span class=\"ff1\">.<span class=\"_ _0\"/> </span>L<span class=\"ff7\">a v<span class=\"_ _1\"/>oce<span class=\"_ _20\"/> \u201cD<span class=\"_ _0\"/>en<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ro e<span class=\"_ _20\"/> <span class=\"_ _0\"/>valo<span class=\"_ _1\"/>ri di<span class=\"_ _20\"/> ca<span class=\"_ _0\"/>ssa\u201d rapp<span class=\"_ _1\"/>resen<span class=\"_ _1\"/>ta,<span class=\"_ _0\"/> p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>va<span class=\"_ _0\"/>len<span class=\"_ _1\"/>t<span class=\"_ _0\"/>em<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>e, <span class=\"ff1\">la c<span class=\"_ _20\"/>onsist<span class=\"_ _0\"/>en<span class=\"_ _20\"/>za<span class=\"_ _0\"/> delle<span class=\"_ _20\"/> cass<span class=\"_ _0\"/>e<span class=\"_ _20\"/> in e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere pre<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o <span class=\"_ _1\"/>l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span>RSA ge<span class=\"_ _20\"/>stit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> Edos S.r.l.<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-<span class=\"_ _20\"/>d<span class=\"_ _1\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>D<span class=\"_ _20\"/>eposi<span class=\"_ _33\"/>ti<span class=\"_ _12a\"/> ban<span class=\"_ _20\"/>car<span class=\"_ _20\"/>i<span class=\"_ _20\"/> e pos<span class=\"_ _1\"/>ta<span class=\"_ _20\"/>l<span class=\"_ _20\"/>i<span class=\"_ _180\"> </span>3.582 <span class=\"_ _177\"> </span>7.354<span class=\"_ _264\"> </span>D<span class=\"_ _20\"/>en<span class=\"_ _20\"/>aro e v<span class=\"_ _33\"/>al<span class=\"_ _33\"/>ori<span class=\"_ _12a\"/> i<span class=\"_ _33\"/>n<span class=\"_ _20\"/> cassa<span class=\"_ _181\"> </span><span class=\"ls58\">41 <span class=\"_ _ee\"> </span>32<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _17f\"> </span>3.623 <span class=\"_ _177\"> </span>7.386",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-321": {
   "value": "3. Pa<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>im<span class=\"_ _1\"/>onio <span class=\"_ _0\"/>ne<span class=\"_ _1\"/>tto<span class=\"ff4\"> </span> Il<span class=\"_ _1\"/> pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> netto con<span class=\"_ _1\"/>solidato al 31 <span class=\"_ _0\"/>d<span class=\"_ _1\"/>icembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022 ed al 31 di<span class=\"_ _1\"/>cembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2021 \u00e8 costituito<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _20\"/> s<span class=\"_ _0\"/>egue:<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>capital<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>sociale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"/>Eukedos <span class=\"_ _2d\"> </span>S.p.<span class=\"_ _0\"/>A<span class=\"_ _1\"/>. <span class=\"_ _2d\"> </span>al <span class=\"_ _2f\"> </span>31 <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>icembr<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>2022 <span class=\"_ _2f\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>pari <span class=\"_ _2d\"/>ad <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/>uro <span class=\"_ _2d\"> </span>28.<span class=\"_ _0\"/>703.679,20 <span class=\"_ _2d\"> </span>suddivi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o <span class=\"_ _2d\"> </span>in <span class=\"_ _2f\"> </span>n<span class=\"_ _20\"/>.<span class=\"_ _264\"> </span>22.741.628<span class=\"fs7\"> </span>azioni<span class=\"_ _20\"/>.<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce \u201cRiserve<span class=\"_ _20\"/>\u201d <span class=\"_ _0\"/>\u00e8 cos\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>costi<span class=\"_ _1\"/>tu<span class=\"_ _0\"/>ita:<span class=\"ff1\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>Capi<span class=\"_ _33\"/>tal<span class=\"_ _12a\"/>e soci<span class=\"_ _12a\"/>al<span class=\"_ _33\"/>e<span class=\"_ _9a\"> </span><span class=\"ls4e\">28.704 <span class=\"_ _154\"> </span>28.704<span class=\"_ _264\"> </span></span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>e<span class=\"_ _182\"> </span><span class=\"ls4e\">245 <span class=\"_ _183\"> </span></span>(458)<span class=\"_ _264\"> </span>U<span class=\"_ _20\"/>ti<span class=\"_ _33\"/>l<span class=\"_ _33\"/>e/(<span class=\"_ _20\"/>Perdi<span class=\"_ _33\"/>ta)<span class=\"_ _20\"/> del<span class=\"_ _33\"/>l<span class=\"_ _33\"/>'eserc<span class=\"_ _1\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>o del<span class=\"_ _33\"/> Gr<span class=\"_ _20\"/>u<span class=\"_ _20\"/>ppo<span class=\"_ _55\"> </span><span class=\"ls4e\">443 <span class=\"_ _a3\"> </span>570<span class=\"_ _264\"> </span></span>P<span class=\"_ _20\"/>atr<span class=\"_ _33\"/>im<span class=\"_ _33\"/>on<span class=\"_ _20\"/>io n<span class=\"_ _33\"/>e<span class=\"_ _11\"/>tt<span class=\"_ _20\"/>o d<span class=\"_ _20\"/>i G<span class=\"_ _1\"/>r<span class=\"_ _33\"/>u<span class=\"_ _1\"/>p<span class=\"_ _20\"/>p<span class=\"_ _20\"/>o<span class=\"_ _16c\"> </span><span class=\"ls4e\">29.392 <span class=\"_ _154\"> </span>28.816<span class=\"_ _264\"> </span></span>P<span class=\"_ _20\"/>atr<span class=\"_ _33\"/>im<span class=\"_ _33\"/>on<span class=\"_ _20\"/>io n<span class=\"_ _33\"/>e<span class=\"_ _11\"/>tt<span class=\"_ _20\"/>o d<span class=\"_ _20\"/>i ter<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _cd\"> </span><span class=\"ls4e\">0 <span class=\"_ _f7\"> </span>0<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale<span class=\"_ _184\"> </span><span class=\"ls4e\">29.392 <span class=\"_ _154\"> </span>28.816<span class=\"_ _264\"> </span></span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>iserve<span class=\"_ _20\"/> <span class=\"_ _0\"/>si <span class=\"_ _11\"/>mov<span class=\"_ _20\"/>imentano oltre c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ato dell\u2019ese<span class=\"_ _1\"/>rcizio pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _11\"/><span class=\"ff1\">eden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e anche p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>la <span class=\"_ _0\"/>valutazi<span class=\"_ _20\"/>one I<span class=\"_ _0\"/>AS 19<span class=\"_ _264\"> </span></span>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>TFR <span class=\"_ _0\"/>e dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>movim<span class=\"_ _1\"/>entazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>gene<span class=\"_ _33\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>a <span class=\"_ _0\"/>dal derivato IRS <span class=\"_ _0\"/>sul mutuo a<span class=\"_ _0\"/>cce<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>nel 2020, <span class=\"_ _11\"/>si<span class=\"_ _1\"/> <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>d<span class=\"_ _1\"/>a <span class=\"_ _0\"/>per <span class=\"_ _0\"/>de<span class=\"_ _1\"/>ttagli l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _1\"/> vo<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i. <span class=\"_ _20\"/><span class=\"ff7\">S<span class=\"_ _0\"/>i <span class=\"_ _33\"/>veda <span class=\"_ _20\"/>per <span class=\"_ _20\"/>dettagli<span class=\"_ _20\"/> il<span class=\"_ _20\"/> prospe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>\u201c<span class=\"_ _0\"/>Prospe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o d<span class=\"_ _20\"/>i m<span class=\"_ _20\"/>ovimentazione<span class=\"_ _20\"/> del <span class=\"_ _33\"/>P<span class=\"_ _0\"/>atrimo<span class=\"_ _1\"/>nio <span class=\"_ _20\"/>netto<span class=\"_ _20\"/> consolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to\u201d.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-<span class=\"_ _20\"/>di<span class=\"_ _20\"/>c<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>a l<span class=\"_ _33\"/>eg<span class=\"_ _20\"/>al<span class=\"_ _33\"/>e<span class=\"_ _185\"> </span>1.357 <span class=\"_ _177\"> </span>1.357<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>a IA<span class=\"_ _20\"/>S 19 rev<span class=\"_ _33\"/>i<span class=\"_ _33\"/>sed<span class=\"_ _186\"> </span>(47)<span class=\"_ _187\"> </span>(85)<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>a cash<span class=\"_ _33\"/> f<span class=\"_ _33\"/>l<span class=\"_ _33\"/>ow h<span class=\"_ _33\"/>edg<span class=\"_ _20\"/>e<span class=\"_ _188\"> </span><span class=\"ls59\">69 <span class=\"_ _9e\"> </span></span>(19)<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>e ri<span class=\"_ _12a\"/>serv<span class=\"_ _33\"/>e<span class=\"_ _189\"> </span>(1.13<span class=\"_ _1\"/>4)<span class=\"_ _51\"> </span>(1.710)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _18a\"> </span><span class=\"ls59\">245 <span class=\"_ _183\"> </span></span>(<span class=\"_ _1\"/>458)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-356": {
   "value": "3. Pa<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>im<span class=\"_ _1\"/>onio <span class=\"_ _0\"/>ne<span class=\"_ _1\"/>tto<span class=\"ff4\"> </span> Il<span class=\"_ _1\"/> pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> netto con<span class=\"_ _1\"/>solidato al 31 <span class=\"_ _0\"/>d<span class=\"_ _1\"/>icembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022 ed al 31 di<span class=\"_ _1\"/>cembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2021 \u00e8 costituito<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _20\"/> s<span class=\"_ _0\"/>egue:<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>capital<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>sociale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"/>Eukedos <span class=\"_ _2d\"> </span>S.p.<span class=\"_ _0\"/>A<span class=\"_ _1\"/>. <span class=\"_ _2d\"> </span>al <span class=\"_ _2f\"> </span>31 <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>icembr<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>2022 <span class=\"_ _2f\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>pari <span class=\"_ _2d\"/>ad <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/>uro <span class=\"_ _2d\"> </span>28.<span class=\"_ _0\"/>703.679,20 <span class=\"_ _2d\"> </span>suddivi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o <span class=\"_ _2d\"> </span>in <span class=\"_ _2f\"> </span>n<span class=\"_ _20\"/>.<span class=\"_ _264\"> </span>22.741.628<span class=\"fs7\"> </span>azioni<span class=\"_ _20\"/>.<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce \u201cRiserve<span class=\"_ _20\"/>\u201d <span class=\"_ _0\"/>\u00e8 cos\u00ec<span class=\"_ _20\"/> <span class=\"_ _0\"/>costi<span class=\"_ _1\"/>tu<span class=\"_ _0\"/>ita:<span class=\"ff1\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>Capi<span class=\"_ _33\"/>tal<span class=\"_ _12a\"/>e soci<span class=\"_ _12a\"/>al<span class=\"_ _33\"/>e<span class=\"_ _9a\"> </span><span class=\"ls4e\">28.704 <span class=\"_ _154\"> </span>28.704<span class=\"_ _264\"> </span></span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>e<span class=\"_ _182\"> </span><span class=\"ls4e\">245 <span class=\"_ _183\"> </span></span>(458)<span class=\"_ _264\"> </span>U<span class=\"_ _20\"/>ti<span class=\"_ _33\"/>l<span class=\"_ _33\"/>e/(<span class=\"_ _20\"/>Perdi<span class=\"_ _33\"/>ta)<span class=\"_ _20\"/> del<span class=\"_ _33\"/>l<span class=\"_ _33\"/>'eserc<span class=\"_ _1\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>o del<span class=\"_ _33\"/> Gr<span class=\"_ _20\"/>u<span class=\"_ _20\"/>ppo<span class=\"_ _55\"> </span><span class=\"ls4e\">443 <span class=\"_ _a3\"> </span>570<span class=\"_ _264\"> </span></span>P<span class=\"_ _20\"/>atr<span class=\"_ _33\"/>im<span class=\"_ _33\"/>on<span class=\"_ _20\"/>io n<span class=\"_ _33\"/>e<span class=\"_ _11\"/>tt<span class=\"_ _20\"/>o d<span class=\"_ _20\"/>i G<span class=\"_ _1\"/>r<span class=\"_ _33\"/>u<span class=\"_ _1\"/>p<span class=\"_ _20\"/>p<span class=\"_ _20\"/>o<span class=\"_ _16c\"> </span><span class=\"ls4e\">29.392 <span class=\"_ _154\"> </span>28.816<span class=\"_ _264\"> </span></span>P<span class=\"_ _20\"/>atr<span class=\"_ _33\"/>im<span class=\"_ _33\"/>on<span class=\"_ _20\"/>io n<span class=\"_ _33\"/>e<span class=\"_ _11\"/>tt<span class=\"_ _20\"/>o d<span class=\"_ _20\"/>i ter<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _cd\"> </span><span class=\"ls4e\">0 <span class=\"_ _f7\"> </span>0<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale<span class=\"_ _184\"> </span><span class=\"ls4e\">29.392 <span class=\"_ _154\"> </span>28.816<span class=\"_ _264\"> </span></span>Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>iserve<span class=\"_ _20\"/> <span class=\"_ _0\"/>si <span class=\"_ _11\"/>mov<span class=\"_ _20\"/>imentano oltre c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>risul<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ato dell\u2019ese<span class=\"_ _1\"/>rcizio pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _11\"/><span class=\"ff1\">eden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e anche p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>la <span class=\"_ _0\"/>valutazi<span class=\"_ _20\"/>one I<span class=\"_ _0\"/>AS 19<span class=\"_ _264\"> </span></span>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>TFR <span class=\"_ _0\"/>e dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>movim<span class=\"_ _1\"/>entazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>gene<span class=\"_ _33\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>a <span class=\"_ _0\"/>dal derivato IRS <span class=\"_ _0\"/>sul mutuo a<span class=\"_ _0\"/>cce<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>nel 2020, <span class=\"_ _11\"/>si<span class=\"_ _1\"/> <span class=\"_ _0\"/>ve<span class=\"_ _1\"/>d<span class=\"_ _1\"/>a <span class=\"_ _0\"/>per <span class=\"_ _0\"/>de<span class=\"_ _1\"/>ttagli l<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive<span class=\"_ _1\"/> vo<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i. <span class=\"_ _20\"/><span class=\"ff7\">S<span class=\"_ _0\"/>i <span class=\"_ _33\"/>veda <span class=\"_ _20\"/>per <span class=\"_ _20\"/>dettagli<span class=\"_ _20\"/> il<span class=\"_ _20\"/> prospe<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>\u201c<span class=\"_ _0\"/>Prospe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o d<span class=\"_ _20\"/>i m<span class=\"_ _20\"/>ovimentazione<span class=\"_ _20\"/> del <span class=\"_ _33\"/>P<span class=\"_ _0\"/>atrimo<span class=\"_ _1\"/>nio <span class=\"_ _20\"/>netto<span class=\"_ _20\"/> consolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to\u201d.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-<span class=\"_ _20\"/>di<span class=\"_ _20\"/>c<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>a l<span class=\"_ _33\"/>eg<span class=\"_ _20\"/>al<span class=\"_ _33\"/>e<span class=\"_ _185\"> </span>1.357 <span class=\"_ _177\"> </span>1.357<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>a IA<span class=\"_ _20\"/>S 19 rev<span class=\"_ _33\"/>i<span class=\"_ _33\"/>sed<span class=\"_ _186\"> </span>(47)<span class=\"_ _187\"> </span>(85)<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>a cash<span class=\"_ _33\"/> f<span class=\"_ _33\"/>l<span class=\"_ _33\"/>ow h<span class=\"_ _33\"/>edg<span class=\"_ _20\"/>e<span class=\"_ _188\"> </span><span class=\"ls59\">69 <span class=\"_ _9e\"> </span></span>(19)<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>e ri<span class=\"_ _12a\"/>serv<span class=\"_ _33\"/>e<span class=\"_ _189\"> </span>(1.13<span class=\"_ _1\"/>4)<span class=\"_ _51\"> </span>(1.710)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _18a\"> </span><span class=\"ls59\">245 <span class=\"_ _183\"> </span></span>(<span class=\"_ _1\"/>458)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-384": {
   "value": "3. Pa<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>im<span class=\"_ _1\"/>onio <span class=\"_ _0\"/>ne<span class=\"_ _1\"/>tto<span class=\"ff4\"> </span> Il<span class=\"_ _1\"/> pat<span class=\"_ _0\"/>rimonio<span class=\"_ _20\"/> netto con<span class=\"_ _1\"/>solidato al 31 <span class=\"_ _0\"/>d<span class=\"_ _1\"/>icembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022 ed al 31 di<span class=\"_ _1\"/>cembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2021 \u00e8 costituito<span class=\"_ _20\"/> <span class=\"_ _0\"/>come<span class=\"_ _20\"/> s<span class=\"_ _0\"/>egue:<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>capital<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>sociale <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"/>Eukedos <span class=\"_ _2d\"> </span>S.p.<span class=\"_ _0\"/>A<span class=\"_ _1\"/>. <span class=\"_ _2d\"> </span>al <span class=\"_ _2f\"> </span>31 <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>icembr<span class=\"_ _0\"/>e <span class=\"_ _2d\"> </span>2022 <span class=\"_ _2f\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>pari <span class=\"_ _2d\"/>ad <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/>uro <span class=\"_ _2d\"> </span>28.<span class=\"_ _0\"/>703.679,20 <span class=\"_ _2d\"> </span>suddivi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o <span class=\"_ _2d\"> </span>in <span class=\"_ _2f\"> </span>n<span class=\"_ _20\"/>.<span class=\"_ _264\"> </span>22.741.628<span class=\"fs7\"> </span>azioni<span class=\"_ _20\"/>.<span class=\"_ _0\"/> 31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>Capi<span class=\"_ _33\"/>tal<span class=\"_ _12a\"/>e soci<span class=\"_ _12a\"/>al<span class=\"_ _33\"/>e<span class=\"_ _9a\"> </span><span class=\"ls4e\">28.704 <span class=\"_ _154\"> </span>28.704<span class=\"_ _264\"> </span></span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>serv<span class=\"_ _33\"/>e<span class=\"_ _182\"> </span><span class=\"ls4e\">245 <span class=\"_ _183\"> </span></span>(458)<span class=\"_ _264\"> </span>U<span class=\"_ _20\"/>ti<span class=\"_ _33\"/>l<span class=\"_ _33\"/>e/(<span class=\"_ _20\"/>Perdi<span class=\"_ _33\"/>ta)<span class=\"_ _20\"/> del<span class=\"_ _33\"/>l<span class=\"_ _33\"/>'eserc<span class=\"_ _1\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>o del<span class=\"_ _33\"/> Gr<span class=\"_ _20\"/>u<span class=\"_ _20\"/>ppo<span class=\"_ _55\"> </span><span class=\"ls4e\">443 <span class=\"_ _a3\"> </span>570<span class=\"_ _264\"> </span></span>P<span class=\"_ _20\"/>atr<span class=\"_ _33\"/>im<span class=\"_ _33\"/>on<span class=\"_ _20\"/>io n<span class=\"_ _33\"/>e<span class=\"_ _11\"/>tt<span class=\"_ _20\"/>o d<span class=\"_ _20\"/>i G<span class=\"_ _1\"/>r<span class=\"_ _33\"/>u<span class=\"_ _1\"/>p<span class=\"_ _20\"/>p<span class=\"_ _20\"/>o<span class=\"_ _16c\"> </span><span class=\"ls4e\">29.392 <span class=\"_ _154\"> </span>28.816<span class=\"_ _264\"> </span></span>P<span class=\"_ _20\"/>atr<span class=\"_ _33\"/>im<span class=\"_ _33\"/>on<span class=\"_ _20\"/>io n<span class=\"_ _33\"/>e<span class=\"_ _11\"/>tt<span class=\"_ _20\"/>o d<span class=\"_ _20\"/>i ter<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _cd\"> </span><span class=\"ls4e\">0 <span class=\"_ _f7\"> </span>0<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale<span class=\"_ _184\"> </span><span class=\"ls4e\">29.392 <span class=\"_ _154\"> </span>28.816<span class=\"_ _264\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-358": {
   "value": "4.a F<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ndi<span class=\"_ _20\"/> <span class=\"_ _0\"/>per rischi ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>o<span class=\"_ _0\"/>n<span class=\"_ _20\"/>e<span class=\"_ _0\"/>ri<span class=\"_ _20\"/> <span class=\"_ _11\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta <span class=\"_ _0\"/>co<span class=\"_ _20\"/>s<span class=\"_ _0\"/>\u00ec composta:<span class=\"_ _264\"> </span>La <span class=\"_ _0\"/>Vo<span class=\"_ _20\"/>c<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u201cAltri f<span class=\"_ _0\"/>ondi<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ischi <span class=\"_ _0\"/>ed oneri\u201d <span class=\"_ _0\"/>accoglie<span class=\"ff1\">v<span class=\"_ _20\"/>a <span class=\"_ _11\"/>al 31 <span class=\"_ _11\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>embre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2021<span class=\"_ _0\"/> <span class=\"_ _0\"/><span class=\"ff7\">la <span class=\"_ _0\"/>valutazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/>l<span class=\"_ _0\"/>\u2019IRS <span class=\"_ _0\"/>a <span class=\"_ _0\"/>co<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ertura <span class=\"_ _0\"/>de<span class=\"_ _264\"> </span></span></span>tasso <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e <span class=\"_ _2f\"> </span>sul <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>utu<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>ipote<span class=\"_ _1\"/>cario <span class=\"_ _2f\"> </span>acce<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>dalla <span class=\"_ _2f\"> </span>controllata <span class=\"_ _2f\"> </span>Edo<span class=\"_ _20\"/>s <span class=\"_ _2f\"> </span>S<span class=\"_ _0\"/>.r.l. <span class=\"_ _2e\"> </span><span class=\"ff7\">n<span class=\"_ _20\"/>el <span class=\"_ _2f\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _2f\"> </span>dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"_ _2f\"> </span>202<span class=\"_ _264\"> </span></span>sull<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>il<span class=\"_ _0\"/><span class=\"ff1\">e<span class=\"_ _20\"/> <span class=\"_ _11\"/>dove <span class=\"_ _11\"/>h<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>sede<span class=\"_ _20\"/> <span class=\"_ _11\"/>la <span class=\"_ _0\"/>R<span class=\"_ _0\"/>SA <span class=\"_ _0\"/>San <span class=\"_ _0\"/>Vi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ale. <span class=\"_ _11\"/>Il <span class=\"_ _0\"/>Valore <span class=\"_ _0\"/>del <span class=\"_ _0\"/>de<span class=\"_ _1\"/>rivato <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31 <span class=\"_ _11\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2022 <span class=\"_ _0\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _11\"/>po<span class=\"_ _20\"/>sitivo </span>par<span class=\"_ _0\"/>i <span class=\"_ _20\"/>a <span class=\"_ _0\"/>90 m<span class=\"_ _20\"/>ila <span class=\"_ _0\"/>ed<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> quindi riclassific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to nell<span class=\"_ _1\"/>a voce <span class=\"ff7\">\u201c</span>a<span class=\"_ _0\"/>ltre<span class=\"_ _20\"/> a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 non<span class=\"_ _1\"/> corr<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"ff7 ls15\">\u201d.<span class=\"_ _0\"/></span> 4.b Fon<span class=\"_ _20\"/>do per imp<span class=\"_ _1\"/>os<span class=\"_ _0\"/>te e differite<span class=\"_ _264\"> </span>Il<span class=\"_ _1\"/> saldo<span class=\"_ _20\"/> \u00e8 e<span class=\"_ _20\"/>spost<span class=\"_ _0\"/>o, a<span class=\"_ _20\"/> rid<span class=\"_ _20\"/>uzi<span class=\"_ _0\"/>one<span class=\"_ _20\"/>,<span class=\"_ _0\"/> nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> v<span class=\"_ _20\"/>oc<span class=\"_ _0\"/>e<span class=\"_ _20\"/> \u201cC<span class=\"_ _0\"/>redi<span class=\"_ _20\"/>ti per i<span class=\"_ _20\"/>mpo<span class=\"_ _20\"/>st<span class=\"_ _11\"/>e<span class=\"_ _20\"/> anticipate<span class=\"_ _20\"/>\u201d tra le<span class=\"_ _33\"/> a<span class=\"_ _0\"/>ttivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 n<span class=\"_ _1\"/>on <span class=\"_ _20\"/>c<span class=\"_ _0\"/>orren<span class=\"_ _1\"/>ti, all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>le<span class=\"_ _264\"> </span>si rim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nda pe<span class=\"_ _1\"/>r <span class=\"_ _0\"/>l\u2019<span class=\"_ _1\"/>analisi<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>de<span class=\"_ _1\"/>ttaglio. <span class=\"ff1\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _151\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021 A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> f<span class=\"_ _20\"/>on<span class=\"_ _20\"/>di<span class=\"_ _33\"/> ri<span class=\"_ _12a\"/>sch<span class=\"_ _33\"/>i<span class=\"_ _20\"/> ed on<span class=\"_ _33\"/>eri<span class=\"_ _12a\"/> <span class=\"_ _18c\"> </span><span class=\"ls5b\">                                     -<span class=\"_ _0\"/>   <span class=\"_ _20\"/>                                    25<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _18d\"> </span><span class=\"ls5b\">                                     -   <span class=\"_ _33\"/>                                    25<span class=\"_ _264\"> </span></span>12. Accan<span class=\"_ _20\"/>to<span class=\"_ _0\"/>namen<span class=\"_ _1\"/>ti<span class=\"_ _264\"> </span>Non<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono stati ef<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ettuati accanton<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i nell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-357": {
   "value": "4.c Tratt<span class=\"_ _20\"/>a<span class=\"_ _0\"/>mento d<span class=\"_ _1\"/>i fine rap<span class=\"_ _1\"/>porto ed al<span class=\"_ _20\"/>t<span class=\"_ _0\"/>re obbligazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>relative<span class=\"_ _1\"/> <span class=\"_ _0\"/>ai<span class=\"_ _20\"/> <span class=\"_ _0\"/>dipendenti<span class=\"ff4\"> <span class=\"_ _0\"/> </span>Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito si ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>la<span class=\"_ _1\"/> mov<span class=\"_ _20\"/>i<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>azione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Fondo TFR <span class=\"ff7\">nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>corso dell\u2019ese<span class=\"_ _1\"/>rcizio <span class=\"ff1\">2022:<span class=\"_ _264\"> </span></span></span>Il<span class=\"_ _1\"/> <span class=\"_ _20\"/>f<span class=\"_ _0\"/>ondo <span class=\"_ _33\"/>T<span class=\"_ _0\"/>FR <span class=\"_ _20\"/>\u00e8 <span class=\"_ _20\"/>stat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>valutato <span class=\"_ _20\"/>con<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ormeme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _20\"/>al <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>inc<span class=\"_ _20\"/>ip<span class=\"_ _0\"/>io <span class=\"_ _33\"/>I<span class=\"_ _0\"/>AS <span class=\"_ _20\"/>19, n<span class=\"_ _20\"/>el <span class=\"_ _20\"/>quale <span class=\"_ _33\"/>si <span class=\"_ _20\"/>c<span class=\"_ _0\"/>olloca <span class=\"_ _20\"/>nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>cat<span class=\"_ _0\"/>ego<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia <span class=\"_ _20\"/>dei <span class=\"_ _20\"/>\u201cpiani<span class=\"_ _264\"> </span>a be<span class=\"_ _20\"/>nefici <span class=\"_ _20\"/>definiti\u201d; pe<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>n<span class=\"_ _1\"/>to <span class=\"_ _20\"/>\u00e8 stato <span class=\"_ _20\"/>valutato <span class=\"_ _1\"/>me<span class=\"_ _33\"/>diante<span class=\"ff1\"> il <span class=\"_ _1\"/>me<span class=\"_ _1\"/>t<span class=\"_ _0\"/>od<span class=\"_ _1\"/>o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttuariale<span class=\"_ _20\"/> dell<span class=\"_ _1\"/>a pro<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> uni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>aria de<span class=\"_ _1\"/>l <span class=\"_ _20\"/>cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>o<span class=\"_ _1\"/>.<span class=\"_ _0\"/> </span>Sald<span class=\"_ _33\"/>o al 1 genn<span class=\"_ _33\"/>aio 2022<span class=\"_ _18e\"> </span><span class=\"ls5c\">581<span class=\"_ _264\"> </span></span>B<span class=\"_ _20\"/>en<span class=\"_ _20\"/>ef<span class=\"_ _33\"/>i<span class=\"_ _20\"/>ts<span class=\"_ _20\"/> pai<span class=\"_ _33\"/>d<span class=\"_ _264\"> </span>-<span class=\"_ _0\"/>                                 140<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>rasf<span class=\"_ _12a\"/>eri<span class=\"_ _33\"/>m<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti                                      3<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/>ter<span class=\"_ _20\"/>est c<span class=\"_ _20\"/>ost                                      6<span class=\"_ _264\"> </span>Serv<span class=\"_ _33\"/>i<span class=\"_ _33\"/>ce cost<span class=\"_ _20\"/>                                       6<span class=\"_ _264\"> </span>(Per<span class=\"_ _20\"/>di<span class=\"_ _33\"/>ta)<span class=\"_ _1\"/>/u<span class=\"_ _33\"/>ti<span class=\"_ _12a\"/>l<span class=\"_ _33\"/>e att<span class=\"_ _20\"/>u<span class=\"_ _20\"/>ari<span class=\"_ _33\"/>al<span class=\"_ _33\"/>e<span class=\"_ _264\"> </span>-<span class=\"_ _0\"/>                                   50<span class=\"_ _264\"> </span>Sald<span class=\"_ _33\"/>o al 31 d<span class=\"_ _33\"/>ice<span class=\"_ _0\"/>m<span class=\"_ _33\"/>b<span class=\"_ _20\"/>r<span class=\"_ _20\"/>e<span class=\"_ _11\"/> 2022<span class=\"_ _18f\"> </span><span class=\"ls5c\">406<span class=\"_ _264\"> </span></span>10. Costo de<span class=\"_ _1\"/>l pe<span class=\"_ _20\"/>rso<span class=\"_ _0\"/>nale<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito il de<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>glio<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/> p<span class=\"_ _0\"/>erson<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le per fig<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>a profe<span class=\"_ _1\"/>ssionale<span class=\"_ _20\"/> <span class=\"_ _0\"/>al 31 dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e <span class=\"_ _0\"/>2022 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>al 31 dicem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> 2021.<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>Sal<span class=\"_ _33\"/>ari<span class=\"_ _12a\"/> e st<span class=\"_ _20\"/>i<span class=\"_ _20\"/>pen<span class=\"_ _33\"/>di<span class=\"_ _7c\"> </span><span class=\"ls56\">12.390 <span class=\"_ _154\"> </span>12.429<span class=\"_ _264\"> </span></span>On<span class=\"_ _20\"/>eri<span class=\"_ _33\"/> soci<span class=\"_ _12a\"/>al<span class=\"_ _33\"/>i<span class=\"_ _a1\"> </span><span class=\"ls56\">3.873 <span class=\"_ _95\"> </span>4.197<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>rat<span class=\"_ _20\"/>tam<span class=\"_ _12a\"/>en<span class=\"_ _20\"/>to di<span class=\"_ _12a\"/> f<span class=\"_ _20\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>e rappor<span class=\"_ _20\"/>to<span class=\"_ _1b3\"> </span><span class=\"ls56\">855 <span class=\"_ _ea\"> </span>910<span class=\"_ _264\"> </span></span>Pers<span class=\"_ _20\"/>on<span class=\"_ _20\"/>al<span class=\"_ _33\"/>e som<span class=\"_ _33\"/>m<span class=\"_ _33\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>i<span class=\"_ _20\"/>st<span class=\"_ _20\"/>rat<span class=\"_ _1\"/>o<span class=\"_ _1b4\"> </span><span class=\"ls56\">3.663 <span class=\"_ _177\"> </span>3.816<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> costi<span class=\"_ _a0\"> </span><span class=\"ls56\">269 <span class=\"_ _a3\"> </span>166<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale<span class=\"_ _59\"> </span><span class=\"ls56\">21.050 <span class=\"_ _154\"> </span>21.518<span class=\"_ _264\"> </span></span>La <span class=\"_ _20\"/>riduz<span class=\"_ _20\"/>ione <span class=\"ff7\">de<span class=\"_ _1\"/>ll\u2019org<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nico<span class=\"_ _1\"/> \u00e8<span class=\"_ _20\"/> c<span class=\"_ _20\"/>orr<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>c<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lo<span class=\"_ _20\"/> de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l\u2019o<span class=\"_ _20\"/>c<span class=\"_ _0\"/>cupazione<span class=\"_ _20\"/> m<span class=\"_ _20\"/>edia <span class=\"_ _20\"/>delle <span class=\"_ _20\"/>str<span class=\"_ _0\"/>utture<span class=\"_ _20\"/> c<span class=\"_ _1\"/>o<span class=\"_ _1\"/>n <span class=\"_ _33\"/>c<span class=\"_ _0\"/>onseg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ente <span class=\"_ _33\"/>r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ion<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _1\"/>inutagg<span class=\"_ _1\"/>io di<span class=\"_ _1\"/> ass<span class=\"_ _0\"/>istenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> erog<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to<span class=\"ls6\">. </span> 31-dic<span class=\"_ _10e\"> </span>31-dic<span class=\"_ _264\"> </span>2022<span class=\"_ _c8\"> </span>2021<span class=\"_ _264\"> </span>Dirig<span class=\"_ _20\"/>enti<span class=\"_ _264\"> </span>1<span class=\"_ _169\"> </span>1<span class=\"_ _264\"> </span>Quadr<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span>4<span class=\"_ _169\"> </span>5<span class=\"_ _264\"> </span>I<span class=\"_ _20\"/>m<span class=\"_ _20\"/>piega<span class=\"_ _20\"/>ti<span class=\"_ _264\"> </span>53<span class=\"_ _c\"> </span>60<span class=\"_ _264\"> </span>Oper<span class=\"_ _20\"/>ai<span class=\"_ _264\"> </span>574<span class=\"_ _170\"> </span>583<span class=\"_ _264\"> </span>I<span class=\"_ _20\"/>nterinali<span class=\"_ _264\"> </span>137<span class=\"_ _170\"> </span>150<span class=\"_ _264\"> </span>Tot<span class=\"_ _20\"/>al<span class=\"_ _0\"/>e<span class=\"_ _1b5\"> </span><span class=\"ls65\">769<span class=\"_ _170\"> </span>799</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-359": {
   "value": "Debiti verso banc<span class=\"_ _20\"/>he ed <span class=\"_ _0\"/>altri finanz<span class=\"_ _20\"/>iat<span class=\"_ _0\"/>ori<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta: <span class=\"_ _0\"/> Si prec<span class=\"_ _1\"/>isa che<span class=\"_ _20\"/> <span class=\"_ _0\"/>tutti i fin<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i in<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>afferen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i alla controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>Ed<span class=\"_ _20\"/>os S.r<span class=\"_ _0\"/>.l.<span class=\"_ _0\"/> Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito si ripo<span class=\"_ _1\"/>rta<span class=\"_ _0\"/> il de<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>glio<span class=\"_ _20\"/> <span class=\"_ _0\"/>dei<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>utu<span class=\"_ _0\"/>i <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>fin<span class=\"_ _1\"/>anziamenti in esse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>br<span class=\"_ _0\"/>e 2022: 31-d<span class=\"_ _33\"/>ic<span class=\"_ _ff\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _16f\"> </span>2021<span class=\"_ _264\"> </span>Non<span class=\"_ _1\"/> cor<span class=\"_ _33\"/>r<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nt<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span>Mu<span class=\"_ _33\"/>tu<span class=\"_ _33\"/>i<span class=\"_ _33\"/> e f<span class=\"_ _20\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>am<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _190\"> </span><span class=\"ls60\">                  14.821 <span class=\"_ _29\"> </span>          17.684<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale d<span class=\"_ _1\"/>e<span class=\"_ _0\"/>b<span class=\"_ _20\"/>iti<span class=\"_ _20\"/> ve<span class=\"_ _0\"/>r<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o ban<span class=\"_ _33\"/>ch<span class=\"_ _20\"/>e<span class=\"_ _0\"/> e<span class=\"_ _11\"/> al<span class=\"_ _1\"/>tr<span class=\"_ _33\"/>i f<span class=\"_ _20\"/>in<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iat<span class=\"_ _20\"/>or<span class=\"_ _20\"/>i -<span class=\"_ _20\"/> qu<span class=\"_ _33\"/>ota n<span class=\"_ _33\"/>on c<span class=\"_ _20\"/>or<span class=\"_ _20\"/>r<span class=\"_ _20\"/>e<span class=\"_ _11\"/>n<span class=\"_ _33\"/>te<span class=\"_ _191\"> </span><span class=\"ls5f\">14.821 <span class=\"_ _175\"> </span>17.684<span class=\"_ _264\"> </span></span>C<span class=\"_ _20\"/>or<span class=\"_ _20\"/>r<span class=\"_ _20\"/>e<span class=\"_ _11\"/>n<span class=\"_ _33\"/>ti<span class=\"_ _264\"> </span>Mu<span class=\"_ _33\"/>tu<span class=\"_ _33\"/>i<span class=\"_ _33\"/> e f<span class=\"_ _20\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>am<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _190\"> </span><span class=\"ls60\">                    2.829 <span class=\"_ _29\"> </span>            1.354<span class=\"_ _264\"> </span></span>D<span class=\"_ _20\"/>ebi<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ers<span class=\"_ _20\"/>o soci<span class=\"_ _33\"/>et\u00e0<span class=\"_ _1\"/> di<span class=\"_ _33\"/> f<span class=\"_ _33\"/>actor<span class=\"_ _192\"> </span><span class=\"ls60\">                         35 <span class=\"_ _29\"> </span>                   1<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale d<span class=\"_ _1\"/>e<span class=\"_ _0\"/>b<span class=\"_ _20\"/>iti<span class=\"_ _20\"/> ve<span class=\"_ _0\"/>r<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o ban<span class=\"_ _33\"/>ch<span class=\"_ _20\"/>e<span class=\"_ _0\"/> e<span class=\"_ _11\"/> al<span class=\"_ _1\"/>tr<span class=\"_ _33\"/>i f<span class=\"_ _20\"/>in<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iat<span class=\"_ _20\"/>or<span class=\"_ _20\"/>i -<span class=\"_ _20\"/> qu<span class=\"_ _33\"/>ota cor<span class=\"_ _33\"/>r<span class=\"_ _20\"/>e<span class=\"_ _0\"/>n<span class=\"_ _20\"/>te<span class=\"_ _de\"> </span><span class=\"ls5f\">2.864 <span class=\"_ _ff\"> </span>1.355<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale d<span class=\"_ _1\"/>e<span class=\"_ _0\"/>b<span class=\"_ _20\"/>iti<span class=\"_ _20\"/> ve<span class=\"_ _0\"/>r<span class=\"_ _20\"/>s<span class=\"_ _0\"/>o ban<span class=\"_ _33\"/>ch<span class=\"_ _20\"/>e<span class=\"_ _0\"/> e<span class=\"_ _11\"/> al<span class=\"_ _1\"/>tr<span class=\"_ _33\"/>i f<span class=\"_ _20\"/>in<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iat<span class=\"_ _20\"/>or<span class=\"_ _20\"/>i <span class=\"_ _193\"> </span><span class=\"ls5f\">17.685 <span class=\"_ _175\"> </span>19.039</span> <span class=\"_ _109\"> </span><span class=\"ff1 fs0\">finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o con<span class=\"_ _1\"/> l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> Ban<span class=\"_ _20\"/>ca Popolare<span class=\"_ _20\"/> di Nov<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>a i<span class=\"_ _20\"/>n d<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a <span class=\"_ _1\"/>29 n<span class=\"_ _20\"/>ovembre<span class=\"_ _20\"/> 2005, con <span class=\"_ _20\"/>scadenza 31 <span class=\"_ _20\"/>dicem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span></span>2025 <span class=\"_ _0\"/><span class=\"ff7\">con<span class=\"_ _20\"/>tra<span class=\"_ _0\"/>tto <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _0\"/>l\u2019<span class=\"ff1\">acq<span class=\"_ _20\"/>uisto <span class=\"_ _0\"/>del<span class=\"ff7\">l\u2019immobile<span class=\"_ _20\"/> <span class=\"_ _0\"/>sit<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>in C<span class=\"_ _0\"/>ast<span class=\"_ _1\"/>ell<span class=\"_ _1\"/>azzo <span class=\"_ _0\"/>Bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>mida <span class=\"_ _0\"/>(A<span class=\"_ _20\"/>L). <span class=\"_ _11\"/><span class=\"ff1\">Il debito <span class=\"_ _0\"/>resid<span class=\"_ _20\"/>u<span class=\"_ _0\"/>o a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31<span class=\"_ _264\"> </span></span></span></span></span>dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2022 <span class=\"_ _11\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>onta <span class=\"_ _11\"/>a <span class=\"_ _0\"/>euro<span class=\"_ _1\"/> <span class=\"_ _11\"/>364 <span class=\"_ _11\"/>m<span class=\"_ _20\"/>ila <span class=\"_ _11\"/>di <span class=\"_ _0\"/>cui <span class=\"_ _0\"/>la <span class=\"_ _11\"/>quota<span class=\"_ _20\"/> <span class=\"_ _11\"/>corren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8 <span class=\"_ _0\"/>par<span class=\"_ _0\"/>i a<span class=\"_ _0\"/>d <span class=\"_ _0\"/>euro<span class=\"_ _20\"/> <span class=\"_ _21\"/>85 <span class=\"_ _11\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>. <span class=\"_ _11\"/>A <span class=\"_ _0\"/>garanz<span class=\"_ _20\"/>ia<span class=\"_ _0\"/> del<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>fina<span class=\"_ _0\"/>nzi<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o  conce<span class=\"_ _1\"/>sso,  Banca <span class=\"_ _29\"> </span>Popo<span class=\"_ _1\"/>lare  di  Novar<span class=\"_ _0\"/>a  ha  iscritto  un\u2019i<span class=\"_ _1\"/>po<span class=\"_ _1\"/>t<span class=\"_ _0\"/>eca  sull\u2019imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>di<span class=\"_ _264\"> </span>Castel<span class=\"_ _1\"/>lazzo<span class=\"_ _1\"/> Bor<span class=\"_ _0\"/>mid<span class=\"_ _20\"/>a<span class=\"_ _0\"/> (AL)<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> l\u2019im<span class=\"_ _1\"/>porto comple<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivo di <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o 4 mil<span class=\"_ _20\"/>i<span class=\"_ _0\"/>oni;<span class=\"_ _0\"/><span class=\"ff1\"> </span> <span class=\"_ _109\"> </span><span class=\"ff1 fs0\">finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _11\"/>con <span class=\"_ _0\"/>il <span class=\"_ _11\"/>Mont<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>dei <span class=\"_ _0\"/>Pa<span class=\"_ _0\"/>schi<span class=\"_ _1\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>Sien<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _11\"/>7 <span class=\"_ _0\"/>settem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2006, <span class=\"_ _11\"/>co<span class=\"_ _20\"/>n <span class=\"_ _22\"/>originaria <span class=\"_ _11\"/>sc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>den<span class=\"_ _20\"/>za<span class=\"_ _0\"/> <span class=\"_ _11\"/><span class=\"ls1a\">il<span class=\"_ _264\"> </span></span></span>31 <span class=\"_ _0\"/>lug<span class=\"_ _20\"/>li<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>2027, <span class=\"_ _0\"/>d<span class=\"_ _1\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>a fin<span class=\"_ _1\"/>anziare la <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li<span class=\"_ _20\"/>z<span class=\"_ _0\"/>zazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>un<span class=\"_ _20\"/> <span class=\"_ _11\"/>prog<span class=\"_ _20\"/>ra<span class=\"_ _0\"/>mm<span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>di <span class=\"_ _0\"/>inve<span class=\"_ _20\"/>st<span class=\"_ _0\"/>imenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ig<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>rdanti<span class=\"_ _20\"/> <span class=\"_ _11\"/>le<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> da effe<span class=\"_ _20\"/>ttua<span class=\"_ _0\"/>re nell<span class=\"_ _1\"/>a strut<span class=\"_ _0\"/>tur<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di C<span class=\"_ _20\"/>a<span class=\"_ _0\"/>m<span class=\"_ _20\"/>bur<span class=\"_ _0\"/>zano (B<span class=\"_ _20\"/>I<span class=\"_ _0\"/>)<span class=\"ff7\">. <span class=\"_ _0\"/>L\u2019</span>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ile, destin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to a re<span class=\"_ _1\"/>sidenza per an<span class=\"_ _20\"/>zia<span class=\"_ _0\"/>ni<span class=\"_ _20\"/>,<span class=\"_ _0\"/> \u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>stato <span class=\"_ _0\"/>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>letato <span class=\"_ _0\"/>nella <span class=\"_ _0\"/>seconda <span class=\"_ _0\"/>me<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>del 2010.<span class=\"_ _0\"/> <span class=\"_ _0\"/>Il <span class=\"_ _0\"/>mutuo<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>\u00e8 sta<span class=\"_ _0\"/>to <span class=\"_ _0\"/>oggetto<span class=\"_ _20\"/> <span class=\"_ _11\"/>di r<span class=\"_ _0\"/>imod<span class=\"_ _1\"/>ulazione <span class=\"_ _0\"/>nel c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rs<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/> <span class=\"_ _21\"/>2012 <span class=\"_ _22\"/>co<span class=\"_ _20\"/>n <span class=\"_ _21\"/>posticipo<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>del<span class=\"_ _20\"/>la <span class=\"_ _22\"/>pri<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a <span class=\"_ _21\"/>r<span class=\"_ _0\"/>ata <span class=\"_ _11\"/>di <span class=\"_ _11\"/>r<span class=\"_ _0\"/>im<span class=\"_ _20\"/>borso <span class=\"_ _22\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>oli<span class=\"_ _0\"/>d<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>to <span class=\"_ _22\"/>del<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>ra<span class=\"_ _0\"/>te <span class=\"_ _11\"/>intere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i<span class=\"_ _0\"/> non <span class=\"_ _21\"/>pa<span class=\"_ _0\"/>gate<span class=\"_ _20\"/> <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _22\"/>30 <span class=\"_ _21\"/>lug<span class=\"_ _1\"/>lio <span class=\"_ _21\"/>2012.<span class=\"_ _0\"/> <span class=\"_ _22\"/>Il <span class=\"_ _22\"/>n<span class=\"_ _1\"/>uovo<span class=\"_ _20\"/> <span class=\"_ _22\"/>piano <span class=\"_ _22\"/>di <span class=\"_ _21\"/>a<span class=\"_ _0\"/>mmo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _22\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"/>s<span class=\"_ _0\"/>em<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>e <span class=\"_ _22\"/>mod<span class=\"_ _20\"/>ulato <span class=\"_ _22\"/>su <span class=\"_ _22\"/>36 <span class=\"_ _22\"/>rate <span class=\"_ _21\"/>con<span class=\"_ _264\"> </span>scaden<span class=\"_ _20\"/>za<span class=\"_ _0\"/> <span class=\"_ _0\"/>fissata al <span class=\"_ _0\"/>30 lug<span class=\"_ _20\"/>l<span class=\"_ _0\"/>io 2030. <span class=\"_ _0\"/>Il debi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>resid<span class=\"_ _20\"/>u<span class=\"_ _0\"/>o a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>31 <span class=\"_ _0\"/>dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>2022 <span class=\"_ _0\"/>\u00e8 pa<span class=\"_ _0\"/>ri ad <span class=\"_ _0\"/>euro<span class=\"_ _20\"/> <span class=\"_ _11\"/>5.210 m<span class=\"_ _1\"/>ila <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>cui<span class=\"_ _20\"/> <span class=\"_ _11\"/>la <span class=\"_ _11\"/>quo<span class=\"_ _20\"/>ta <span class=\"_ _11\"/>corren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>\u00e8 <span class=\"_ _0\"/>pari <span class=\"_ _0\"/>ad <span class=\"_ _0\"/>euro <span class=\"_ _11\"/>541 <span class=\"_ _0\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>la <span class=\"_ _11\"/>q<span class=\"_ _20\"/>uota <span class=\"_ _0\"/>oltre<span class=\"_ _20\"/> <span class=\"_ _11\"/>cinque<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ni <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>pari <span class=\"_ _0\"/>a <span class=\"_ _11\"/>2.205 <span class=\"_ _0\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o<span class=\"ls6\">. <span class=\"_ _0\"/><span class=\"ls30\">A<span class=\"_ _264\"> </span></span></span>garanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/> del finanzi<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o conce<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o, Monte dei Paschi di<span class=\"_ _20\"/> <span class=\"_ _0\"/>S<span class=\"_ _0\"/>ien<span class=\"_ _1\"/>a ha iscritto un\u2019ipotec<span class=\"_ _20\"/>a<span class=\"_ _0\"/> sugli immobili<span class=\"_ _264\"> </span>di Cam<span class=\"_ _20\"/>bur<span class=\"_ _0\"/>zano<span class=\"_ _20\"/> <span class=\"_ _0\"/>(BI) e Castell<span class=\"_ _1\"/>azzo Bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>mida (A<span class=\"_ _1\"/>L) per l\u2019importo<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff1\">complessivo di<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>uro 17 milioni;</span> <span class=\"_ _106\"> </span><span class=\"ff1 fs0\">finanzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _25\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"/>Ban<span class=\"_ _20\"/>ca <span class=\"_ _2f\"> </span>Popo<span class=\"_ _20\"/>lare <span class=\"_ _25\"/>di <span class=\"_ _25\"/>La<span class=\"_ _0\"/>nci<span class=\"_ _1\"/>ano <span class=\"_ _25\"/>e <span class=\"_ _2d\"> </span>Sulmon<span class=\"_ _1\"/>a <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/>d <span class=\"_ _2d\"/>afferen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _25\"/>un <span class=\"_ _25\"/>immobile <span class=\"_ _25\"/>adibito <span class=\"_ _25\"/>a<span class=\"_ _264\"> </span></span>residenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>per <span class=\"_ _21\"/>anzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>i <span class=\"_ _22\"/>in <span class=\"_ _22\"/>Fossacesi<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>(CH)<span class=\"_ _0\"/><span class=\"ls1a\">; <span class=\"_ _22\"/></span>il<span class=\"_ _20\"/> <span class=\"_ _25\"/>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito <span class=\"_ _21\"/>r<span class=\"_ _0\"/>esid<span class=\"_ _20\"/>u<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l <span class=\"_ _21\"/>31 <span class=\"_ _25\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>2022 <span class=\"_ _21\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>onta <span class=\"_ _22\"/>a<span class=\"_ _0\"/>d <span class=\"_ _21\"/>euro<span class=\"_ _264\"> </span>1.418 m<span class=\"_ _20\"/>ila di <span class=\"_ _20\"/>cu<span class=\"_ _0\"/>i l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> quo<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> corren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e \u00e8 <span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ri ad <span class=\"_ _20\"/>euro <span class=\"_ _1\"/>78 mila e<span class=\"_ _20\"/> la q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ota oltre<span class=\"_ _20\"/> ci<span class=\"_ _0\"/>nq<span class=\"_ _1\"/>ue anni<span class=\"_ _1\"/> \u00e8 <span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ri a 996 m<span class=\"_ _33\"/>i<span class=\"_ _0\"/>la<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o. <span class=\"_ _2d\"> </span>A <span class=\"_ _25\"/>gara<span class=\"_ _0\"/>nz<span class=\"_ _20\"/>ia <span class=\"_ _2d\"> </span>del <span class=\"_ _2d\"> </span>finanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _25\"/>c<span class=\"_ _0\"/>oncesso, <span class=\"_ _2d\"> </span>Banca <span class=\"_ _25\"/>P<span class=\"_ _0\"/>opol<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>e <span class=\"_ _2d\"/>d<span class=\"_ _20\"/>i <span class=\"_ _2d\"/>Lanciano <span class=\"_ _2d\"> </span>e <span class=\"_ _25\"/>Sulmon<span class=\"_ _1\"/>a <span class=\"_ _2f\"> </span>h<span class=\"_ _1\"/>a <span class=\"_ _2d\"> </span>iscritto<span class=\"_ _264\"> </span>un\u2019i<span class=\"_ _1\"/>pot<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ca <span class=\"_ _0\"/>sull<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>il<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>per l\u2019im<span class=\"_ _1\"/>porto comple<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ivo di<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff1\">4,<span class=\"_ _0\"/>6 milioni<span class=\"_ _20\"/>;<span class=\"_ _0\"/> </span> <span class=\"_ _106\"> </span><span class=\"ff7 fs0\">finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ia<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nto <span class=\"_ _21\"/>ipotecario<span class=\"_ _20\"/> <span class=\"_ _21\"/>acceso <span class=\"_ _21\"/>nel<span class=\"_ _1\"/> <span class=\"_ _11\"/>c<span class=\"_ _0\"/>orso<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>dell\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio<span class=\"ff1\"> <span class=\"_ _21\"/>2020 <span class=\"_ _21\"/>con <span class=\"_ _21\"/>U<span class=\"_ _1\"/>nicredit <span class=\"_ _11\"/>S.p.<span class=\"_ _0\"/>A<span class=\"_ _1\"/>. <span class=\"_ _21\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>lessivi<span class=\"_ _264\"> </span></span></span>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o <span class=\"_ _20\"/>1,<span class=\"_ _0\"/>25 milioni<span class=\"_ _20\"/> relativo<span class=\"_ _20\"/> al<span class=\"_ _0\"/>l\u2019imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ile dove<span class=\"_ _20\"/> <span class=\"_ _0\"/>h<span class=\"_ _1\"/>a sede<span class=\"_ _20\"/> la RSA San <span class=\"_ _20\"/>Vi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ale; il <span class=\"_ _20\"/>debito re<span class=\"_ _20\"/>s<span class=\"_ _0\"/>idu<span class=\"_ _11\"/><span class=\"ff1\">o <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta del<span class=\"_ _264\"> </span></span>31 d<span class=\"_ _20\"/>icembre 2022 <span class=\"_ _20\"/>\u00e8 pari <span class=\"_ _20\"/>ad 897 <span class=\"_ _1\"/>m<span class=\"_ _20\"/>ila e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o <span class=\"_ _20\"/>di cui<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o <span class=\"_ _20\"/>125 mi<span class=\"_ _20\"/>la ra<span class=\"_ _0\"/>ppre<span class=\"_ _20\"/>senta l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> q<span class=\"_ _20\"/>uota co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rente e<span class=\"_ _20\"/> <span class=\"_ _0\"/>la q<span class=\"_ _20\"/>uot<span class=\"ls61\">a<span class=\"_ _264\"> </span></span>oltre<span class=\"_ _20\"/> <span class=\"_ _11\"/>cinque<span class=\"_ _1\"/> <span class=\"_ _0\"/>anni <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>i a<span class=\"_ _0\"/> <span class=\"_ _0\"/>281 <span class=\"_ _0\"/>mi<span class=\"_ _20\"/>la <span class=\"_ _11\"/>euro<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/>A gara<span class=\"_ _0\"/>nz<span class=\"_ _20\"/>ia <span class=\"_ _11\"/>del finanzi<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o c<span class=\"_ _0\"/>once<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o, <span class=\"_ _0\"/>Unic<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>dit <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A<span class=\"_ _1\"/>. <span class=\"_ _0\"/>ha<span class=\"_ _264\"> </span>isc<span class=\"_ _1\"/>ritto un\u2019ipo<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eca sull\u2019imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _0\"/>per l\u2019im<span class=\"_ _1\"/>porto comple<span class=\"_ _20\"/>s<span class=\"_ _0\"/>sivo di<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o 2,5 milioni<span class=\"_ _20\"/>;<span class=\"_ _21\"/><span class=\"ff1\"> </span> <span class=\"_ _106\"> </span><span class=\"ff1 fs0\">un <span class=\"_ _1\"/>contrat<span class=\"_ _0\"/>to <span class=\"_ _20\"/>di<span class=\"_ _1\"/> finan<span class=\"_ _1\"/>zia<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nto <span class=\"_ _20\"/>in <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/> con I<span class=\"_ _1\"/>CCREA Ban<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>Im<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>esa a se<span class=\"_ _20\"/>guito <span class=\"_ _1\"/>della rinegozi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione de<span class=\"ls1a\">l<span class=\"_ _264\"> </span></span></span>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito <span class=\"_ _11\"/>al <span class=\"_ _0\"/>31 <span class=\"_ _0\"/>di<span class=\"_ _1\"/>cembre<span class=\"_ _20\"/> <span class=\"_ _21\"/>2020 <span class=\"_ _11\"/><span class=\"lsa\">di</span> <span class=\"_ _11\"/>euro<span class=\"_ _1\"/> <span class=\"_ _11\"/>4.531 <span class=\"_ _0\"/><span class=\"ls5\">mila<span class=\"_ _0\"/></span> <span class=\"_ _11\"/>at<span class=\"_ _0\"/>tr<span class=\"_ _1\"/>averso<span class=\"_ _1\"/> <span class=\"_ _11\"/>gl<span class=\"_ _20\"/>i <span class=\"_ _11\"/>strumen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>previ<span class=\"_ _20\"/>sti <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>D<span class=\"_ _0\"/>e<span class=\"_ _1\"/>cr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>Legge<span class=\"_ _1\"/> <span class=\"_ _11\"/>n<span class=\"_ _20\"/>.<span class=\"_ _11\"/> 23 <span class=\"_ _2d\"> </span>de<span class=\"_ _20\"/>ll\u20198 <span class=\"_ _25\"> </span>a<span class=\"_ _0\"/>prile<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>2020 <span class=\"_ _2d\"> </span>modi<span class=\"_ _1\"/>ficato <span class=\"_ _25\"> </span>con <span class=\"_ _2d\"> </span>l<span class=\"_ _1\"/>a <span class=\"_ _2d\"> </span>legge<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>conve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sione <span class=\"_ _2d\"> </span>del<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>5 <span class=\"_ _25\"> </span>giugno <span class=\"_ _25\"> </span>2020 <span class=\"_ _2d\"> </span>n.40, <span class=\"_ _2d\"> </span>co<span class=\"_ _20\"/>sidde<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>\u201cDe<span class=\"_ _1\"/>cr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>to <span class=\"_ _0\"/>L<span class=\"_ _0\"/>iquidi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>\u201d<span class=\"ff1 ls6\">. <span class=\"_ _0\"/><span class=\"ls0\">Si <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>pertanto a<span class=\"_ _0\"/>ddivenuti<span class=\"_ _20\"/> <span class=\"_ _11\"/>il<span class=\"_ _1\"/> <span class=\"_ _0\"/>21 <span class=\"_ _0\"/>a<span class=\"_ _0\"/>pril<span class=\"_ _1\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2021 <span class=\"_ _0\"/>all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>sottosc<span class=\"_ _1\"/>rizione <span class=\"_ _0\"/>di <span class=\"_ _0\"/>un<span class=\"_ _1\"/> <span class=\"_ _11\"/>n<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ovo<span class=\"_ _20\"/> <span class=\"_ _11\"/>mutuo<span class=\"_ _264\"> </span></span></span>chi<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ografar<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _21\"/>(con<span class=\"_ _20\"/> <span class=\"_ _21\"/>contestuale <span class=\"_ _11\"/>can<span class=\"_ _1\"/>cellazione<span class=\"_ _20\"/> <span class=\"_ _22\"/>dell<span class=\"ff7\">\u2019ipot<span class=\"_ _0\"/>eca <span class=\"_ _11\"/></span>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>imo<span class=\"_ _20\"/> <span class=\"_ _21\"/>grado <span class=\"_ _11\"/>isc<span class=\"_ _1\"/>ritta <span class=\"_ _21\"/><span class=\"ls14\">su<span class=\"ff7 ls5\">ll\u2019<span class=\"_ _0\"/></span></span>i<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>obil<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>dove<span class=\"_ _264\"> </span>ha  sede<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>la <span class=\"_ _29\"> </span>RS<span class=\"_ _0\"/>A<span class=\"_ _1\"/>  Bram<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nte) <span class=\"_ _29\"> </span><span class=\"ff7\">per  l\u2019im<span class=\"_ _1\"/>porto  complessivo<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>e<span class=\"_ _20\"/>ur<span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span><span class=\"ff1\">6,4 <span class=\"_ _29\"> </span>mil<span class=\"_ _20\"/>i<span class=\"_ _0\"/>oni  garantito<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>da <span class=\"_ _29\"> </span>SACE<span class=\"_ _264\"> </span></span></span>nell\u2019<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>bito delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u201cMisure tem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>oranee<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> il sostegno<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla liquidi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ese\u201d di cui<span class=\"_ _20\"/> <span class=\"_ _0\"/>all\u2019articolo<span class=\"_ _1\"/> 1<span class=\"_ _264\"> </span>del<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>Decreto<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>Li<span class=\"_ _0\"/>q<span class=\"_ _1\"/>uidit\u00e0 <span class=\"_ _2d\"> </span>che <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>estinto <span class=\"_ _2d\"/>l<span class=\"_ _1\"/>a <span class=\"_ _2f\"> </span>precede<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>posiz<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>itoria <span class=\"_ _2d\"> </span>verso <span class=\"_ _2d\"/>ICCREA <span class=\"_ _2d\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>per <span class=\"_ _2d\"> </span>la<span class=\"_ _264\"> </span>dif<span class=\"_ _1\"/>ferenza <span class=\"_ _2f\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>and<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to <span class=\"_ _2d\"> </span>ad <span class=\"_ _2d\"> </span>incr<span class=\"_ _0\"/>em<span class=\"_ _20\"/>enta<span class=\"_ _0\"/>re <span class=\"_ _2d\"> </span>le <span class=\"_ _2d\"> </span>disponi<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ilit\u00e0 <span class=\"_ _2f\"> </span>liq<span class=\"_ _20\"/>uide <span class=\"_ _2f\"> </span>del<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>Gruppo. <span class=\"_ _2f\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>finanzi<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _2d\"> </span>\u00e8 <span class=\"_ _2d\"> </span>sta<span class=\"_ _0\"/>to<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>spr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ssa<span class=\"_ _0\"/>me<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>conce<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o pe<span class=\"_ _1\"/>r il<span class=\"_ _20\"/> s<span class=\"_ _0\"/>ostegno<span class=\"_ _1\"/> dei<span class=\"_ _20\"/> c<span class=\"_ _0\"/>osti<span class=\"_ _1\"/> del <span class=\"_ _20\"/>p<span class=\"_ _0\"/>ersonale<span class=\"_ _20\"/>, p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r il<span class=\"_ _20\"/> fabbisogno di<span class=\"_ _20\"/> capitale <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ircol<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r <span class=\"_ _2d\"> </span>l\u2019e<span class=\"_ _1\"/>st<span class=\"_ _0\"/>inzione<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>anticipata<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>de<span class=\"_ _20\"/>l <span class=\"_ _2d\"> </span>precede<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span><span class=\"ff1\">contratto<span class=\"_ _1\"/> <span class=\"_ _2d\"/>di <span class=\"_ _25\"/>finanziamen<span class=\"_ _20\"/>to <span class=\"_ _2d\"> </span>ip<span class=\"_ _0\"/>otec<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rio.Il <span class=\"_ _25\"/>f<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nzia<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span></span>scade<span class=\"_ _1\"/> <span class=\"_ _11\"/>il <span class=\"_ _11\"/>31 <span class=\"_ _22\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rzo <span class=\"_ _11\"/>2027 <span class=\"_ _11\"/>e <span class=\"_ _11\"/>verr\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>rim<span class=\"_ _20\"/>borsat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>in <span class=\"_ _11\"/>r<span class=\"_ _0\"/>ate <span class=\"_ _11\"/>trime<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _21\"/>a <span class=\"_ _21\"/>partire <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>30 <span class=\"_ _11\"/>giugno <span class=\"_ _11\"/>2023<span class=\"_ _11\"/>, <span class=\"_ _11\"/>la <span class=\"_ _21\"/>quo<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rente <span class=\"_ _33\"/>\u00e8 <span class=\"_ _33\"/>par<span class=\"_ _0\"/>i <span class=\"_ _33\"/>a <span class=\"_ _20\"/>1.200 <span class=\"_ _33\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _33\"/>euro<span class=\"ls6\">. <span class=\"_ _33\"/><span class=\"ls0\">Il <span class=\"_ _33\"/>nuovo <span class=\"_ _33\"/>fi<span class=\"_ _0\"/>nan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _20\"/>incl<span class=\"_ _20\"/>u<span class=\"_ _0\"/>de <span class=\"_ _33\"/>oltre <span class=\"_ _33\"/>al <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ispetto<span class=\"_ _20\"/> de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>lausole<span class=\"_ _20\"/> <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>evi<span class=\"_ _1\"/>st<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span></span>dall<span class=\"_ _1\"/>a g<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>anzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>S<span class=\"_ _0\"/>A<span class=\"_ _1\"/>CE <span class=\"_ _20\"/>i <span class=\"_ _20\"/>s<span class=\"_ _0\"/>eguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ove<span class=\"_ _20\"/>na<span class=\"_ _0\"/>nt <span class=\"_ _20\"/>ca<span class=\"_ _0\"/>lcol<span class=\"_ _1\"/>ati <span class=\"_ _20\"/>sul <span class=\"_ _20\"/>b<span class=\"_ _0\"/>ilancio <span class=\"_ _20\"/>della <span class=\"_ _1\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta<span class=\"_ _0\"/> <span class=\"_ _20\"/>Edo<span class=\"_ _20\"/>s S.r.<span class=\"_ _0\"/>l. <span class=\"_ _20\"/>co<span class=\"_ _1\"/>n <span class=\"_ _20\"/>verifica<span class=\"_ _264\"> </span>ann<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>le Anno<span class=\"_ _264\"> </span>PFN/EBITDA <span class=\"_ _20\"/> PFN/PN<span class=\"_ _264\"> </span>2021<span class=\"_ _264\"> </span>&lt;= 8<span class=\"_ _264\"> </span>&lt; = 2,5<span class=\"_ _264\"> </span>2022<span class=\"_ _264\"> </span>&lt;= 5<span class=\"_ _264\"> </span>&lt;= 2<span class=\"_ _264\"> </span>2023 e fino<span class=\"_ _20\"/> a<span class=\"_ _0\"/> scaden<span class=\"_ _20\"/>za<span class=\"_ _0\"/> &lt; = 3<span class=\"_ _264\"> </span>&lt;= 2<span class=\"_ _264\"> </span>nel <span class=\"_ _2b\"> </span>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rso <span class=\"_ _2b\"> </span>del <span class=\"_ _93\"> </span>primo <span class=\"_ _2b\"> </span>s<span class=\"_ _0\"/>em<span class=\"_ _1\"/>estre <span class=\"_ _2b\"> </span>2021 <span class=\"_ _93\"> </span>la <span class=\"_ _93\"> </span>con<span class=\"_ _20\"/>trol<span class=\"_ _0\"/>lata <span class=\"_ _2b\"> </span>Edos <span class=\"_ _26\"> </span>S.r.l. <span class=\"_ _93\"> </span>ha <span class=\"_ _2b\"> </span>sotto<span class=\"_ _1\"/>scritto<span class=\"_ _1\"/> <span class=\"_ _93\"> </span>un <span class=\"_ _2b\"> </span>contra<span class=\"_ _0\"/>tto <span class=\"_ _2b\"> </span>d<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/> <span class=\"_ _11\"/>Banca <span class=\"_ _11\"/>de<span class=\"_ _20\"/>l <span class=\"_ _0\"/>Mezzogiorno <span class=\"_ _0\"/>S<span class=\"_ _0\"/>.p.a.<span class=\"_ _1\"/> <span class=\"_ _11\"/>co<span class=\"_ _20\"/>n <span class=\"_ _0\"/>Gara<span class=\"_ _0\"/>nz<span class=\"_ _20\"/>ia <span class=\"_ _11\"/>SACE <span class=\"_ _0\"/>di<span class=\"_ _1\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>4 <span class=\"_ _0\"/>milioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iod<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>di <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>orta<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>di <span class=\"_ _0\"/>1 <span class=\"_ _11\"/>anno  <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>scade<span class=\"_ _20\"/>nza<span class=\"_ _0\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/>l <span class=\"_ _11\"/> 31 <span class=\"_ _0\"/>marz<span class=\"_ _20\"/>o <span class=\"_ _11\"/>2027. <span class=\"_ _0\"/>Il <span class=\"_ _0\"/>debi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>si<span class=\"_ _0\"/>d<span class=\"_ _1\"/>uo <span class=\"_ _11\"/>al <span class=\"_ _11\"/>31<span class=\"_ _1\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>icembre<span class=\"_ _20\"/> <span class=\"_ _11\"/>202<span class=\"_ _264\"> </span>ammon<span class=\"_ _20\"/>ta <span class=\"_ _0\"/>a <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o 3,4 mil<span class=\"_ _20\"/>i<span class=\"_ _0\"/>oni di<span class=\"_ _1\"/> cui la <span class=\"_ _0\"/>q<span class=\"_ _1\"/>uota co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>r<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e \u00e8<span class=\"_ _20\"/> p<span class=\"_ _0\"/>a<span class=\"_ _0\"/>ri ad<span class=\"_ _1\"/> euro<span class=\"_ _20\"/> <span class=\"_ _0\"/>800 <span class=\"_ _0\"/>mil<span class=\"_ _1\"/>a<span class=\"ls6\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-360": {
   "value": "4.e Altr<span class=\"_ _20\"/>e p<span class=\"_ _0\"/>assi<span class=\"_ _20\"/>v<span class=\"_ _0\"/>it\u00e0 non<span class=\"_ _20\"/> <span class=\"_ _0\"/>correnti<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>i a ze<span class=\"_ _20\"/>ro al 3<span class=\"_ _0\"/>1 di<span class=\"_ _1\"/>cembre 2022 e al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>bre 2021. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-361": {
   "value": "5.a Deb<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ti<span class=\"_ _20\"/> <span class=\"_ _0\"/>commerciali<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta: <span class=\"_ _170\"> </span> 31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-<span class=\"_ _20\"/>d<span class=\"_ _1\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>D<span class=\"_ _20\"/>ebi<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _33\"/>erso f<span class=\"_ _12a\"/>orn<span class=\"_ _20\"/>i<span class=\"_ _33\"/>tor<span class=\"_ _20\"/>i<span class=\"_ _194\"> </span>5.500 <span class=\"_ _177\"> </span>5.945<span class=\"_ _264\"> </span>di<span class=\"_ _1\"/> cui<span class=\"_ _20\"/> v<span class=\"_ _11\"/>er<span class=\"_ _20\"/>so parti cor<span class=\"_ _20\"/>rela<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _17b\"> </span><span class=\"ls62\">338 <span class=\"_ _ea\"> </span>349<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _17f\"> </span>5.500 <span class=\"_ _177\"> </span>5.945",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-362": {
   "value": "5.c Altr<span class=\"_ _20\"/>e p<span class=\"_ _0\"/>assi<span class=\"_ _20\"/>v<span class=\"_ _0\"/>it\u00e0 corren<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>Nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> sottovoce<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u201caltre passivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> corren<span class=\"_ _1\"/>ti\u201d sono com<span class=\"_ _20\"/>pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>se<span class=\"_ _0\"/><span class=\"ff1\">:<span class=\"_ _264\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> 470 <span class=\"_ _0\"/>mi<span class=\"_ _20\"/>la euro le cauzioni ricev<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>e d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>gli o<span class=\"ff7\">spiti all\u2019ing<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>sso in strutt<span class=\"_ _0\"/>u<span class=\"_ _1\"/>ra;<span class=\"ff1\"> </span></span>-<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  353 <span class=\"_ _2f\"> </span>mi<span class=\"_ _1\"/>la  e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  le<span class=\"_ _20\"/>  ritenute<span class=\"_ _20\"/>  a  g<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ranz<span class=\"_ _20\"/>ia  previ<span class=\"_ _20\"/>st<span class=\"_ _0\"/>e  d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _2f\"> </span>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ntratto <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span>appa<span class=\"_ _0\"/>lto<span class=\"_ _20\"/>  relativo<span class=\"_ _20\"/>  alle<span class=\"_ _1\"/>  re<span class=\"_ _20\"/>s<span class=\"_ _0\"/>idenze<span class=\"_ _20\"/>  in<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ruzione<span class=\"_ _1\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>Vern<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e, Corn<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>e<span class=\"_ _20\"/>do <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>Ghisal<span class=\"_ _1\"/>ba<span class=\"_ _0\"/> -<span class=\"ff8\"> <span class=\"_ _56\"> </span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  1 <span class=\"_ _2f\"> </span>mi<span class=\"_ _1\"/>lione<span class=\"_ _1\"/>  d<span class=\"_ _1\"/>i  e<span class=\"_ _20\"/>uro  le<span class=\"_ _1\"/>  no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  di <span class=\"_ _2f\"> </span>cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>da  eme<span class=\"_ _33\"/>tt<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipalme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  nei<span class=\"_ _20\"/>  conf<span class=\"_ _1\"/>r<span class=\"_ _0\"/>onti<span class=\"_ _20\"/>  delle<span class=\"_ _20\"/>  ASL <span class=\"_ _2f\"> </span>della<span class=\"_ _264\"> </span>Lom<span class=\"_ _20\"/>bar<span class=\"_ _0\"/>dia <span class=\"_ _20\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _33\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _20\"/>quali <span class=\"_ _20\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _33\"/>fat<span class=\"_ _0\"/>turato <span class=\"_ _33\"/>e<span class=\"_ _1\"/> <span class=\"_ _33\"/>inca<span class=\"_ _0\"/>ssato <span class=\"_ _20\"/>in<span class=\"_ _20\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ccon<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _12a\"/>nel <span class=\"_ _33\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rso <span class=\"_ _20\"/>del <span class=\"_ _33\"/>2022 <span class=\"_ _33\"/>\u00e8 <span class=\"_ _33\"/>risultato <span class=\"_ _20\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere<span class=\"_ _20\"/> <span class=\"_ _20\"/>sup<span class=\"_ _0\"/>erio<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>alla prod<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _0\"/>effe<span class=\"_ _1\"/>tt<span class=\"_ _0\"/>iva.<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _264\"> </span>2021<span class=\"_ _264\"> </span>D<span class=\"_ _20\"/>ebi<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ers<span class=\"_ _20\"/>o i<span class=\"_ _20\"/>l<span class=\"_ _33\"/> pers<span class=\"_ _1\"/>on<span class=\"_ _20\"/>al<span class=\"_ _33\"/>e e i<span class=\"_ _12a\"/>sti<span class=\"_ _12a\"/>tu<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> prev<span class=\"_ _33\"/>i<span class=\"_ _33\"/>den<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>al<span class=\"_ _33\"/>i<span class=\"_ _11b\"> </span><span class=\"lsb\">3.596 <span class=\"_ _95\"> </span>3.812<span class=\"_ _264\"> </span></span>D<span class=\"_ _20\"/>ebi<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ers<span class=\"_ _20\"/>o part<span class=\"_ _1\"/>i<span class=\"_ _33\"/> corr<span class=\"_ _20\"/>el<span class=\"_ _33\"/>ate<span class=\"_ _46\"> </span><span class=\"lsb\">0 <span class=\"_ _a5\"> </span>1<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>ccon<span class=\"_ _20\"/>ti<span class=\"_ _196\"> </span><span class=\"lsb\">4 <span class=\"_ _f7\"> </span>4<span class=\"_ _264\"> </span></span>D<span class=\"_ _20\"/>ebi<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ers<span class=\"_ _20\"/>o org<span class=\"_ _20\"/>an<span class=\"_ _20\"/>i<span class=\"_ _33\"/> soci<span class=\"_ _12a\"/>al<span class=\"_ _33\"/>i<span class=\"_ _197\"> </span><span class=\"lsb\">32 <span class=\"_ _ee\"> </span>92<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>e passi<span class=\"_ _12a\"/>v<span class=\"_ _20\"/>i<span class=\"_ _33\"/>t\u00e0 cor<span class=\"_ _20\"/>ren<span class=\"_ _33\"/>ti<span class=\"_ _197\"> </span><span class=\"lsb\">2.343 <span class=\"_ _ea\"> </span>974<span class=\"_ _264\"> </span></span>R<span class=\"_ _20\"/>atei<span class=\"_ _12a\"/> e R<span class=\"_ _20\"/>i<span class=\"_ _20\"/>scon<span class=\"_ _33\"/>ti<span class=\"_ _12a\"/> passi<span class=\"_ _12a\"/>v<span class=\"_ _1\"/>i<span class=\"_ _13\"> </span><span class=\"lsb\">61 <span class=\"_ _98\"> </span>91<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otale<span class=\"_ _198\"> </span><span class=\"lsb\">6.036 <span class=\"_ _95\"> </span>4.974</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-322": {
   "value": "6 Atti<span class=\"_ _1\"/>vit\u00e0 e Passi<span class=\"_ _20\"/>v<span class=\"_ _0\"/>it\u00e0 destinate<span class=\"_ _1\"/> alla vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>Non<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono presen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i attivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>passivit\u00e0 de<span class=\"_ _1\"/>stinate<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla vendita.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-363": {
   "value": "6 Atti<span class=\"_ _1\"/>vit\u00e0 e Passi<span class=\"_ _20\"/>v<span class=\"_ _0\"/>it\u00e0 destinate<span class=\"_ _1\"/> alla vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>Non<span class=\"_ _20\"/> <span class=\"_ _0\"/>sono presen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i attivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>passivit\u00e0 de<span class=\"_ _1\"/>stinate<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla vendita.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-364": {
   "value": "Valor<span class=\"_ _20\"/>e d<span class=\"_ _0\"/>ella<span class=\"_ _1\"/> produzione Il<span class=\"_ _1\"/> valore dell<span class=\"_ _1\"/>a pr<span class=\"_ _0\"/>od<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _0\"/>risulta cos\u00ec composto:<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _151\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _33\"/>cav<span class=\"_ _20\"/>i<span class=\"_ _33\"/> del<span class=\"_ _33\"/>l<span class=\"_ _33\"/>e v<span class=\"_ _20\"/>en<span class=\"_ _20\"/>di<span class=\"_ _33\"/>te<span class=\"_ _1\"/> e del<span class=\"_ _12a\"/>l<span class=\"_ _33\"/>e pres<span class=\"_ _20\"/>taz<span class=\"_ _33\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _199\"> </span>44.770 <span class=\"_ _c4\"> </span>42.269<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> ri<span class=\"_ _33\"/>cav<span class=\"_ _33\"/>i<span class=\"_ _33\"/> e prov<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _43\"> </span>2.272 <span class=\"_ _177\"> </span>2.910<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _59\"> </span>47.042 <span class=\"_ _c4\"> </span>45.179",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-365": {
   "value": "In<span class=\"_ _20\"/>f<span class=\"_ _0\"/>ormativa di<span class=\"_ _20\"/> s<span class=\"_ _0\"/>etto<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> Gruppo ai sensi<span class=\"_ _20\"/> <span class=\"_ _0\"/>dello<span class=\"_ _1\"/> IFRS<span class=\"_ _0\"/> 8 h<span class=\"_ _1\"/>a iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ificato 2 <span class=\"_ _0\"/>segmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i rappr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sentati da: 1.<span class=\"ff8\"> <span class=\"_ _129\"> </span><span class=\"ff2\">Area Ca<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"ff1\">: gestione<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>sidenza per anzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni e di<span class=\"_ _1\"/>sabili; attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> operata dal Gruppo<span class=\"_ _20\"/> a<span class=\"_ _0\"/>ttrave<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta<span class=\"_ _264\"> </span></span></span></span>Edo<span class=\"_ _1\"/>s S.r<span class=\"_ _0\"/>.l<span class=\"_ _264\"> </span>2.<span class=\"ff8\"> <span class=\"_ _129\"> </span><span class=\"ff2\">Corpora<span class=\"_ _1\"/>te<span class=\"ff1\">:  area  ch<span class=\"_ _20\"/>e,  in  v<span class=\"_ _20\"/>ia  resid<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>le<span class=\"_ _20\"/>,<span class=\"_ _0\"/>  accog<span class=\"_ _1\"/>lie <span class=\"_ _2e\"> </span>prev<span class=\"_ _1\"/>alenteme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>  i  costi<span class=\"_ _1\"/>  di  struttu<span class=\"_ _20\"/>ra  so<span class=\"_ _1\"/>sten<span class=\"_ _1\"/>uti  dall<span class=\"_ _20\"/>a<span class=\"_ _264\"> </span></span></span></span>Capog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo.<span class=\"_ _264\"> </span>Si ripo<span class=\"_ _1\"/>rta di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito l\u2019info<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ativa di setto<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> r<span class=\"_ _0\"/>ichie<span class=\"_ _20\"/>sta <span class=\"_ _0\"/>dall\u2019<span class=\"_ _1\"/>IFRS <span class=\"_ _0\"/>8<span class=\"_ _1\"/>.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Area Care Il<span class=\"_ _1\"/> <span class=\"_ _11\"/>V<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lore <span class=\"_ _0\"/>della <span class=\"_ _0\"/>P<span class=\"_ _0\"/>rod<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>al <span class=\"_ _0\"/>31 <span class=\"_ _11\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _1\"/>bre <span class=\"_ _0\"/>2022<span class=\"_ _0\"/> <span class=\"_ _11\"/>si<span class=\"_ _1\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>tte<span class=\"_ _20\"/>stat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>euro<span class=\"_ _20\"/> <span class=\"_ _21\"/>46.995 <span class=\"_ _0\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>re<span class=\"_ _1\"/>gistrando<span class=\"_ _20\"/> <span class=\"_ _11\"/>un <span class=\"_ _11\"/>i<span class=\"_ _1\"/>ncreme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o <span class=\"_ _0\"/> in <span class=\"_ _0\"/>valore<span class=\"_ _20\"/> <span class=\"_ _11\"/>assoluto <span class=\"_ _0\"/>di <span class=\"_ _11\"/>e<span class=\"_ _1\"/>uro <span class=\"_ _11\"/>1,8 <span class=\"_ _0\"/>milioni<span class=\"_ _1\"/> <span class=\"_ _11\"/>rispe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _1\"/>tato<span class=\"_ _1\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>31 <span class=\"_ _11\"/>d<span class=\"_ _1\"/>icem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2021 <span class=\"_ _11\"/>pari <span class=\"_ _0\"/>ad <span class=\"_ _0\"/>euro <span class=\"_ _0\"/>45.165 <span class=\"_ _11\"/>mi<span class=\"_ _20\"/>la. <span class=\"_ _11\"/>La<span class=\"_ _264\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>centuale<span class=\"_ _1\"/> di<span class=\"_ _20\"/> <span class=\"_ _0\"/>oc<span class=\"_ _20\"/>cupaz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> si \u00e8 <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ttestata <span class=\"_ _20\"/>al 31 d<span class=\"_ _20\"/>icem<span class=\"_ _1\"/>bre 2022 p<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>i <span class=\"_ _20\"/>al 76% <span class=\"_ _20\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>o <span class=\"_ _1\"/>il <span class=\"_ _1\"/>71% de<span class=\"_ _20\"/>l 31 d<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _1\"/> 2021.<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _21\"/>Ma<span class=\"_ _0\"/>rgi<span class=\"_ _1\"/>ne<span class=\"_ _20\"/> <span class=\"_ _22\"/>Operativo <span class=\"_ _11\"/>L<span class=\"_ _0\"/>ordo <span class=\"_ _11\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _21\"/>par<span class=\"_ _0\"/>i <span class=\"_ _11\"/>ad <span class=\"_ _11\"/>euro <span class=\"_ _11\"/>11.<span class=\"_ _11\"/>331 <span class=\"_ _21\"/>mi<span class=\"_ _20\"/>la <span class=\"_ _22\"/>al <span class=\"_ _21\"/>31 <span class=\"_ _22\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>2022 <span class=\"_ _21\"/>ed<span class=\"_ _20\"/> <span class=\"_ _25\"/>il<span class=\"_ _20\"/> <span class=\"_ _22\"/>Mar<span class=\"_ _0\"/>gine<span class=\"_ _20\"/> <span class=\"_ _21\"/>Op<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>ivo<span class=\"_ _264\"> </span>Ne<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _20\"/>risulta <span class=\"_ _20\"/>par<span class=\"_ _0\"/>i <span class=\"_ _33\"/>ad <span class=\"_ _20\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o <span class=\"_ _20\"/>4.<span class=\"_ _0\"/>897 <span class=\"_ _20\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>31 <span class=\"_ _20\"/>dicem<span class=\"_ _33\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _1\"/>2022 <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>ttiva<span class=\"_ _0\"/>me<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> pari <span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>euro<span class=\"_ _1\"/> 11.597<span class=\"_ _20\"/> m<span class=\"_ _33\"/>i<span class=\"_ _0\"/>la <span class=\"_ _20\"/>ed<span class=\"_ _1\"/> e<span class=\"_ _20\"/>uro <span class=\"_ _20\"/>5.<span class=\"_ _0\"/>499<span class=\"_ _264\"> </span>mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> a<span class=\"_ _0\"/>l 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e 2021. (i<span class=\"_ _20\"/>n m<span class=\"_ _0\"/>igl<span class=\"_ _20\"/>iai<span class=\"_ _20\"/>a di euro )<span class=\"_ _264\"> </span>A<span class=\"_ _1\"/>r<span class=\"_ _33\"/>e<span class=\"_ _11\"/>a C<span class=\"_ _20\"/>ar<span class=\"_ _20\"/>e<span class=\"_ _11\"/> C<span class=\"_ _1\"/>or<span class=\"_ _33\"/>por<span class=\"_ _33\"/>ate<span class=\"_ _117\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _264\"> </span>V<span class=\"_ _1\"/>alor<span class=\"_ _33\"/>e<span class=\"_ _0\"/> d<span class=\"_ _20\"/>e<span class=\"_ _11\"/>ll<span class=\"_ _20\"/>a P<span class=\"_ _20\"/>r<span class=\"_ _20\"/>odu<span class=\"_ _33\"/>z<span class=\"_ _20\"/>ion<span class=\"_ _33\"/>e<span class=\"_ _11\"/>:<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>i<span class=\"_ _20\"/>cav<span class=\"_ _33\"/>i<span class=\"_ _33\"/> del<span class=\"_ _33\"/>l<span class=\"_ _20\"/>e v<span class=\"_ _20\"/>en<span class=\"_ _20\"/>di<span class=\"_ _33\"/>te e<span class=\"_ _1\"/> del<span class=\"_ _33\"/>l<span class=\"_ _33\"/>e pres<span class=\"_ _20\"/>taz<span class=\"_ _33\"/>i<span class=\"_ _33\"/>on<span class=\"_ _1\"/>i<span class=\"_ _18e\"> </span>44.770<span class=\"_ _19a\"> </span>                         -<span class=\"_ _0\"/>   <span class=\"_ _a\"> </span>44.770<span class=\"_ _264\"> </span>A<span class=\"_ _1\"/>l<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _20\"/> ri<span class=\"_ _12a\"/>cav<span class=\"_ _20\"/>i<span class=\"_ _33\"/> e prov<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _158\"> </span>2.225  <span class=\"_ _92\"> </span>46  <span class=\"_ _89\"> </span>2.272<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale valor<span class=\"_ _20\"/>e<span class=\"_ _0\"/> d<span class=\"_ _20\"/>e<span class=\"_ _11\"/>ll<span class=\"_ _20\"/>a p<span class=\"_ _20\"/>r<span class=\"_ _20\"/>od<span class=\"_ _20\"/>uz<span class=\"_ _33\"/>ion<span class=\"_ _33\"/>e<span class=\"_ _16a\"> </span>46.995<span class=\"_ _c5\"> </span>46<span class=\"_ _89\"> </span>47.042<span class=\"_ _264\"> </span>C<span class=\"_ _1\"/>os<span class=\"_ _0\"/>ti<span class=\"_ _20\"/> della p<span class=\"_ _33\"/>r<span class=\"_ _20\"/>od<span class=\"_ _20\"/>u<span class=\"_ _1\"/>z<span class=\"_ _33\"/>ion<span class=\"_ _20\"/>e<span class=\"_ _0\"/>:<span class=\"_ _264\"> </span>Costi<span class=\"_ _12a\"/> per m<span class=\"_ _12a\"/>ater<span class=\"_ _1\"/>i<span class=\"_ _33\"/>e pri<span class=\"_ _12a\"/>m<span class=\"_ _33\"/>e<span class=\"_ _264\"> </span>(2.590)<span class=\"_ _4f\"> </span>(7)<span class=\"_ _175\"> </span>(2.598)<span class=\"_ _264\"> </span>Costi<span class=\"_ _12a\"/> per ser<span class=\"_ _20\"/>v<span class=\"_ _20\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _20\"/> e g<span class=\"_ _33\"/>odi<span class=\"_ _20\"/>m<span class=\"_ _33\"/>en<span class=\"_ _20\"/>to ben<span class=\"_ _33\"/>i<span class=\"_ _33\"/> di<span class=\"_ _33\"/> terz<span class=\"_ _33\"/>i<span class=\"_ _264\"> </span>(11.421)<span class=\"_ _19b\"> </span>(918)<span class=\"_ _19c\"> </span>(12.338)<span class=\"_ _264\"> </span>Costi<span class=\"_ _12a\"/> del<span class=\"_ _33\"/> person<span class=\"_ _33\"/>al<span class=\"_ _33\"/>e<span class=\"_ _264\"> </span>(20.911)<span class=\"_ _19b\"> </span>(124)<span class=\"_ _19c\"> </span>(21.036)<span class=\"_ _264\"> </span>A<span class=\"_ _1\"/>ccan<span class=\"_ _33\"/>ton<span class=\"_ _33\"/>am<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti                          <span class=\"_ _51\"> </span>-<span class=\"_ _19e\"/>                      <span class=\"_ _19f\"> </span>-<span class=\"_ _264\"> </span>On<span class=\"_ _20\"/>eri<span class=\"_ _33\"/> di<span class=\"_ _33\"/>v<span class=\"_ _20\"/>ersi<span class=\"_ _12a\"/> di<span class=\"_ _33\"/> g<span class=\"_ _1\"/>est<span class=\"_ _20\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>e<span class=\"_ _264\"> </span>(742)<span class=\"_ _8e\"> </span>(12)<span class=\"_ _1a1\"> </span>(754)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale cos<span class=\"_ _11\"/>t<span class=\"_ _1\"/>i d<span class=\"_ _33\"/>e<span class=\"_ _11\"/>l<span class=\"_ _20\"/>la p<span class=\"_ _20\"/>r<span class=\"_ _20\"/>od<span class=\"_ _20\"/>u<span class=\"_ _20\"/>z<span class=\"_ _20\"/>ion<span class=\"_ _20\"/>e<span class=\"_ _5e\"> </span>(35.664)<span class=\"_ _ca\"> </span>(<span class=\"_ _20\"/>1.062)<span class=\"_ _78\"> </span>(<span class=\"_ _1\"/>36.726)<span class=\"_ _264\"> </span>M<span class=\"_ _0\"/>ar<span class=\"_ _20\"/>gin<span class=\"_ _33\"/>e<span class=\"_ _11\"/> op<span class=\"_ _20\"/>e<span class=\"_ _0\"/>r<span class=\"_ _20\"/>ativo l<span class=\"_ _20\"/>or<span class=\"_ _20\"/>d<span class=\"_ _20\"/>o<span class=\"_ _1a2\"> </span>11.331 <span class=\"_ _150\"> </span>(1.016)<span class=\"_ _7a\"> </span>10.316<span class=\"_ _264\"> </span>A<span class=\"_ _1\"/>m<span class=\"_ _33\"/>m<span class=\"_ _33\"/>ort<span class=\"_ _1\"/>am<span class=\"_ _33\"/>en<span class=\"_ _33\"/>ti<span class=\"_ _33\"/> e sv<span class=\"_ _33\"/>al<span class=\"_ _33\"/>u<span class=\"_ _20\"/>taz<span class=\"_ _33\"/>i<span class=\"_ _33\"/>on<span class=\"_ _1\"/>i<span class=\"_ _33\"/> del<span class=\"_ _33\"/>l<span class=\"_ _33\"/>e Im<span class=\"_ _12a\"/>m<span class=\"_ _20\"/>obi<span class=\"_ _33\"/>l<span class=\"_ _33\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>z<span class=\"_ _20\"/>az<span class=\"_ _20\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span>(6.434)<span class=\"_ _8e\"> </span>(32)<span class=\"_ _28\"> </span>(6.467)<span class=\"_ _264\"> </span>M<span class=\"_ _0\"/>ar<span class=\"_ _20\"/>gin<span class=\"_ _33\"/>e<span class=\"_ _11\"/> op<span class=\"_ _20\"/>e<span class=\"_ _0\"/>r<span class=\"_ _20\"/>ativo n<span class=\"_ _33\"/>e<span class=\"_ _11\"/>tt<span class=\"_ _20\"/>o<span class=\"_ _18\"> </span>4.897 <span class=\"_ _150\"> </span>(1.048)<span class=\"_ _140\"> </span>3.849<span class=\"_ _264\"> </span>Prov<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _12a\"/> ed (on<span class=\"_ _20\"/>eri<span class=\"_ _12a\"/>) f<span class=\"_ _33\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>ari<span class=\"_ _264\"> </span>(2.841)<span class=\"_ _64\"> </span>11<span class=\"_ _135\"> </span>(<span class=\"_ _20\"/>2.830)<span class=\"_ _264\"> </span>U<span class=\"_ _1\"/>ti<span class=\"_ _12a\"/>l<span class=\"_ _33\"/>i<span class=\"_ _33\"/> (perdi<span class=\"_ _12a\"/>te)<span class=\"_ _20\"/> da part<span class=\"_ _1\"/>eci<span class=\"_ _12a\"/>pate<span class=\"_ _264\"> </span>1<span class=\"_ _142\"> </span>1<span class=\"_ _264\"> </span>Ris<span class=\"_ _0\"/>u<span class=\"_ _20\"/>ltat<span class=\"_ _20\"/>o p<span class=\"_ _20\"/>r<span class=\"_ _20\"/>im<span class=\"_ _33\"/>a d<span class=\"_ _20\"/>e<span class=\"_ _11\"/>l<span class=\"_ _1\"/>le im<span class=\"_ _33\"/>p<span class=\"_ _20\"/>os<span class=\"_ _11\"/>t<span class=\"_ _1\"/>e<span class=\"_ _0\"/> <span class=\"_ _1a3\"> </span>2.056 <span class=\"_ _150\"> </span>(1.037)<span class=\"_ _140\"> </span>1.020<span class=\"_ _264\"> </span>Im<span class=\"_ _12a\"/>poste<span class=\"_ _264\"> </span>(755)<span class=\"_ _39\"> </span>178<span class=\"_ _1a1\"> </span>(577)<span class=\"_ _264\"> </span>U<span class=\"_ _1\"/>ti<span class=\"_ _20\"/>le<span class=\"_ _0\"/> (p<span class=\"_ _33\"/>e<span class=\"_ _11\"/>r<span class=\"_ _33\"/>di<span class=\"_ _20\"/>ta) d<span class=\"_ _33\"/>e<span class=\"_ _0\"/>lle CO<span class=\"_ _1\"/>NTINU<span class=\"_ _20\"/>IN<span class=\"_ _0\"/>G O<span class=\"_ _20\"/>P<span class=\"_ _1\"/>E<span class=\"_ _20\"/>R<span class=\"_ _0\"/>AT<span class=\"_ _20\"/>IO<span class=\"_ _20\"/>N<span class=\"_ _15c\"> </span>1.301 <span class=\"_ _d8\"> </span>(859)<span class=\"_ _af\"> </span>443<span class=\"_ _264\"> </span>U<span class=\"_ _1\"/>ti<span class=\"_ _20\"/>le<span class=\"_ _0\"/> (p<span class=\"_ _33\"/>e<span class=\"_ _11\"/>r<span class=\"_ _33\"/>di<span class=\"_ _20\"/>ta) d<span class=\"_ _33\"/>e<span class=\"_ _0\"/>lle D<span class=\"_ _0\"/>ISCO<span class=\"_ _20\"/>N<span class=\"_ _0\"/>T<span class=\"_ _20\"/>IN<span class=\"_ _0\"/>UE<span class=\"_ _33\"/>D<span class=\"_ _0\"/> OP<span class=\"_ _20\"/>E<span class=\"_ _1\"/>RAT<span class=\"_ _20\"/>ION d<span class=\"_ _20\"/>op<span class=\"_ _20\"/>o le<span class=\"_ _0\"/> im<span class=\"_ _33\"/>p<span class=\"_ _20\"/>os<span class=\"_ _0\"/>te<span class=\"_ _1a4\"> </span><span class=\"ff6\">\u2013<span class=\"_ _264\"> </span></span>U<span class=\"_ _1\"/>ti<span class=\"_ _20\"/>le<span class=\"_ _0\"/> (p<span class=\"_ _33\"/>e<span class=\"_ _11\"/>r<span class=\"_ _33\"/>di<span class=\"_ _20\"/>ta) d<span class=\"_ _33\"/>e<span class=\"_ _0\"/>ll'<span class=\"_ _20\"/>e<span class=\"_ _11\"/>se<span class=\"_ _11\"/>r<span class=\"_ _20\"/>ci<span class=\"_ _20\"/>z<span class=\"_ _20\"/>io<span class=\"_ _a9\"> </span>1.302 <span class=\"_ _d8\"> </span>(859)<span class=\"_ _af\"> </span>443<span class=\"_ _264\"> </span>U<span class=\"_ _1\"/>ti<span class=\"_ _20\"/>le<span class=\"_ _0\"/> (p<span class=\"_ _33\"/>e<span class=\"_ _11\"/>r<span class=\"_ _33\"/>di<span class=\"_ _20\"/>ta) d<span class=\"_ _33\"/>e<span class=\"_ _0\"/>ll'<span class=\"_ _20\"/>e<span class=\"_ _11\"/>se<span class=\"_ _11\"/>r<span class=\"_ _20\"/>ci<span class=\"_ _20\"/>z<span class=\"_ _20\"/>io d<span class=\"_ _20\"/>i t<span class=\"_ _20\"/>e<span class=\"_ _11\"/>r<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _1a5\"> </span><span class=\"ff6\">\u2013  <span class=\"_ _c5\"> </span>\u2013  <span class=\"_ _1a6\"> </span>\u2013<span class=\"_ _264\"> </span></span>U<span class=\"_ _1\"/>ti<span class=\"_ _20\"/>le<span class=\"_ _0\"/> (p<span class=\"_ _33\"/>e<span class=\"_ _11\"/>r<span class=\"_ _33\"/>di<span class=\"_ _20\"/>ta) d<span class=\"_ _33\"/>e<span class=\"_ _0\"/>ll'<span class=\"_ _20\"/>e<span class=\"_ _11\"/>se<span class=\"_ _11\"/>r<span class=\"_ _20\"/>ci<span class=\"_ _20\"/>z<span class=\"_ _20\"/>io d<span class=\"_ _20\"/>e<span class=\"_ _0\"/>l Gr<span class=\"_ _33\"/>u<span class=\"_ _20\"/>p<span class=\"_ _20\"/>po<span class=\"_ _1a7\"> </span>1.302 <span class=\"_ _1a8\"> </span>(859)<span class=\"_ _af\"> </span>443<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic-<span class=\"_ _1\"/>22<span class=\"_ _264\"> </span>L\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _1\"/> <span class=\"_ _22\"> </span><span class=\"ff1\">2022 <span class=\"_ _25\"/></span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>stato <span class=\"_ _22\"> </span>positivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"> </span>infl<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enzato <span class=\"_ _22\"> </span>dall\u2019au<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nto <span class=\"_ _22\"> </span>dell\u2019occupazione<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>e <span class=\"_ _22\"> </span>dal <span class=\"_ _21\"/>r<span class=\"_ _0\"/>icono<span class=\"_ _20\"/>s<span class=\"_ _0\"/>cime<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o <span class=\"_ _22\"/>da<span class=\"_ _264\"> </span>parte, <span class=\"_ _20\"/>princ<span class=\"_ _20\"/>ipalmente <span class=\"_ _20\"/>dal <span class=\"_ _20\"/>SS<span class=\"_ _0\"/>R <span class=\"_ _20\"/>de<span class=\"_ _20\"/>lla Lom<span class=\"_ _20\"/>ba<span class=\"_ _0\"/>rdi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>, d<span class=\"_ _20\"/>i <span class=\"_ _20\"/>contributi<span class=\"_ _20\"/> pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _20\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>i <span class=\"_ _20\"/>COVID, <span class=\"_ _1\"/>inc<span class=\"_ _1\"/>lusi <span class=\"_ _20\"/>nei <span class=\"_ _33\"/>r<span class=\"_ _0\"/>icavi<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>per <span class=\"_ _20\"/>un <span class=\"_ _20\"/>total<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>di <span class=\"_ _11\"/>1.124 <span class=\"_ _11\"/>m<span class=\"_ _20\"/>ila <span class=\"_ _11\"/>euro. <span class=\"_ _11\"/>L\u2019inc<span class=\"_ _20\"/>r<span class=\"_ _0\"/>eme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>od<span class=\"_ _20\"/>uzione <span class=\"_ _11\"/>non <span class=\"_ _11\"/><span class=\"ff1\">ha <span class=\"_ _21\"/>avuto<span class=\"_ _20\"/> <span class=\"_ _21\"/>ef<span class=\"_ _1\"/>fetto <span class=\"_ _11\"/>di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>etto<span class=\"_ _1\"/> <span class=\"_ _11\"/>sui <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rgini<span class=\"_ _20\"/> <span class=\"_ _21\"/>a <span class=\"_ _21\"/>causa <span class=\"_ _11\"/>d<span class=\"_ _20\"/>el <span class=\"_ _11\"/>pe<span class=\"_ _1\"/>so<span class=\"_ _264\"> </span></span>dell\u2019in<span class=\"_ _20\"/>cr<span class=\"_ _11\"/>em<span class=\"_ _20\"/>ento <span class=\"_ _20\"/>del <span class=\"_ _20\"/>costo <span class=\"_ _20\"/>delle <span class=\"_ _1\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>erie<span class=\"_ _1\"/> <span class=\"_ _20\"/>pr<span class=\"_ _0\"/>ime <span class=\"_ _20\"/>ed <span class=\"_ _1\"/>in <span class=\"_ _33\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>i<span class=\"_ _20\"/>colare<span class=\"_ _1\"/> d<span class=\"_ _20\"/>i ene<span class=\"_ _33\"/>r<span class=\"_ _11\"/>gia <span class=\"_ _20\"/>e<span class=\"_ _20\"/> gas <span class=\"_ _20\"/>che <span class=\"_ _20\"/>ha <span class=\"_ _20\"/>a<span class=\"_ _0\"/>vuto<span class=\"_ _20\"/> im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>tto <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _20\"/>+3,<span class=\"_ _0\"/>8%<span class=\"_ _264\"> </span>rispe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> a <span class=\"_ _0\"/>quan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> pr<span class=\"_ _0\"/>evi<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o a <span class=\"_ _0\"/>budge<span class=\"_ _20\"/>t seppur in<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>te<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ido<span class=\"_ _20\"/>tto grazie<span class=\"_ _20\"/> <span class=\"_ _0\"/>al credito<span class=\"_ _20\"/> <span class=\"_ _0\"/>d\u2019imposta en<span class=\"_ _0\"/><span class=\"ff1\">ergia e<span class=\"_ _20\"/> <span class=\"_ _0\"/>gas. <span class=\"_ _0\"/> </span>Gli <span class=\"_ _22\"/>a<span class=\"_ _0\"/>ltri<span class=\"_ _20\"/> <span class=\"_ _25\"/>r<span class=\"_ _0\"/>ic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>vi<span class=\"_ _20\"/> <span class=\"_ _25\"/>e <span class=\"_ _22\"/>pr<span class=\"_ _0\"/>ove<span class=\"_ _1\"/>nti <span class=\"_ _22\"/>sono <span class=\"_ _25\"/>altres\u00ec<span class=\"_ _20\"/> <span class=\"_ _25\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>pat<span class=\"_ _0\"/>tati <span class=\"_ _25\"/>dal<span class=\"_ _1\"/> <span class=\"_ _22\"/>r<span class=\"_ _0\"/>il<span class=\"_ _20\"/>a<span class=\"_ _0\"/>sci<span class=\"_ _1\"/>o<span class=\"_ _1\"/> <span class=\"_ _25\"/>del <span class=\"_ _22\"/>fondo <span class=\"_ _25\"/>svalutazione <span class=\"_ _22\"/>r<span class=\"_ _0\"/>el<span class=\"_ _1\"/>ativo<span class=\"_ _1\"/> <span class=\"_ _25\"/>princi<span class=\"_ _1\"/>palment<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>all\u2019evol<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>cause in<span class=\"_ _20\"/> <span class=\"_ _0\"/>capo ad Ed<span class=\"_ _20\"/>os S.<span class=\"_ _0\"/>r.l.<span class=\"_ _20\"/> <span class=\"_ _0\"/>che<span class=\"_ _20\"/> <span class=\"_ _0\"/>h<span class=\"_ _1\"/>anno fatto ri<span class=\"_ _1\"/>tene<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> non pi\u00f9 nece<span class=\"_ _20\"/>ssa<span class=\"_ _0\"/>ri gl<span class=\"_ _20\"/>i a<span class=\"_ _0\"/>ccan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>on<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _11\"/>i<span class=\"_ _264\"> </span>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>uati <span class=\"_ _22\"/>ne<span class=\"_ _1\"/>i <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>ecede<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i <span class=\"_ _21\"/>ese<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izi<span class=\"ff7\">, <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>particol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _21\"/>si <span class=\"_ _22\"> </span>veda <span class=\"_ _22\"/>quan<span class=\"_ _20\"/>to <span class=\"_ _22\"> </span>desc<span class=\"_ _20\"/>r<span class=\"_ _0\"/>itto <span class=\"_ _22\"/>nei <span class=\"_ _21\"/>\u201c<span class=\"_ _0\"/>fatti<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>rilievo<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>del <span class=\"_ _21\"/>periodo\u201d <span class=\"_ _21\"/>in<span class=\"_ _264\"> </span></span>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ito <span class=\"_ _11\"/>alla <span class=\"_ _11\"/>causa <span class=\"_ _21\"/>co<span class=\"_ _20\"/>n <span class=\"_ _11\"/>Asl <span class=\"_ _11\"/>Lanciano<span class=\"_ _20\"/> <span class=\"_ _21\"/>Vasto <span class=\"_ _11\"/>Chie<span class=\"_ _1\"/>ti<span class=\"ls6\">. <span class=\"_ _11\"/></span><span class=\"ff7\">La<span class=\"_ _0\"/> <span class=\"_ _11\"/>vo<span class=\"_ _20\"/>c<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>inol<span class=\"_ _20\"/>t<span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ccogl<span class=\"_ _20\"/>ie <span class=\"_ _11\"/>il <span class=\"_ _11\"/>contributo<span class=\"_ _20\"/> <span class=\"_ _21\"/>d\u2019imposta <span class=\"_ _11\"/>ene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>gia <span class=\"_ _21\"/>e<span class=\"_ _264\"> </span></span>gas pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> 556 <span class=\"_ _0\"/>m<span class=\"_ _20\"/>ila euro. Corporate<span class=\"_ _264\"> </span>Nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>corso <span class=\"_ _0\"/>del <span class=\"_ _0\"/>202<span class=\"_ _0\"/>2 <span class=\"_ _11\"/>la <span class=\"_ _0\"/>Ca<span class=\"_ _0\"/>pog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>uppo <span class=\"_ _0\"/>ha <span class=\"_ _0\"/>contin<span class=\"_ _1\"/>uato <span class=\"_ _0\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>svolge<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _0\"/>la <span class=\"_ _11\"/>propria <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>pre<span class=\"_ _1\"/>valen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e <span class=\"_ _11\"/>nei <span class=\"_ _0\"/>confronti<span class=\"_ _264\"> </span>della  controllata <span class=\"_ _29\"> </span>Edo<span class=\"_ _20\"/>s <span class=\"_ _29\"> </span>S<span class=\"_ _0\"/>.r.l. <span class=\"_ _29\"> </span>regi<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>n<span class=\"_ _1\"/>d<span class=\"_ _1\"/>o  una <span class=\"_ _29\"> </span>Ma<span class=\"_ _0\"/>rgi<span class=\"_ _20\"/>ne  Op<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ati<span class=\"_ _0\"/>vo<span class=\"_ _1\"/>  Lor<span class=\"_ _0\"/>do<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>ed  i<span class=\"_ _0\"/>l  Mar<span class=\"_ _0\"/>gine<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>Operativo<span class=\"_ _1\"/>  N<span class=\"_ _0\"/>ett<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>rispe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e negativi pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> euro<span class=\"_ _20\"/> <span class=\"_ _0\"/>1.<span class=\"_ _0\"/>016 mila e e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o 1.048 mi<span class=\"_ _1\"/>la. <span class=\"ff4\"> </span>Ricavi<span class=\"_ _1\"/> delle vendi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e e delle<span class=\"_ _20\"/> pr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>sta<span class=\"_ _0\"/>zion<span class=\"_ _20\"/>i <span class=\"_ _0\"/>suddivisi per are<span class=\"_ _20\"/>a <span class=\"_ _0\"/>geog<span class=\"_ _20\"/>r<span class=\"_ _0\"/>afica<span class=\"_ _264\"> </span>I ricavi<span class=\"_ _20\"/> del Gruppo sono in<span class=\"_ _1\"/>t<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>r<span class=\"_ _0\"/>almen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e riferi<span class=\"_ _1\"/>bi<span class=\"_ _0\"/>li all<span class=\"_ _20\"/>\u2019Ital<span class=\"_ _0\"/>ia. <span class=\"_ _0\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-366": {
   "value": "8. Costi per<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>aterie p<span class=\"_ _1\"/>rime <span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _151\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>Mat<span class=\"_ _20\"/>eri<span class=\"_ _12a\"/>e pri<span class=\"_ _12a\"/>m<span class=\"_ _33\"/>e e sem<span class=\"_ _12a\"/>i<span class=\"_ _33\"/>l<span class=\"_ _33\"/>av<span class=\"_ _20\"/>orat<span class=\"_ _20\"/>i<span class=\"_ _1a9\"> </span>2.548 <span class=\"_ _177\"> </span>2.548<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _1aa\"> </span><span class=\"ls5a\">50 <span class=\"_ _ee\"> </span>53<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _17f\"> </span>2.598 <span class=\"_ _151\"> </span>2.601<span class=\"_ _264\"> </span>11<span class=\"ls6\">. </span>Va<span class=\"_ _20\"/>riazioni dell<span class=\"_ _1\"/>e riman<span class=\"_ _1\"/>enze di materie<span class=\"_ _1\"/> prime<span class=\"_ _1\"/>, s<span class=\"_ _0\"/>ussi<span class=\"_ _20\"/>d<span class=\"_ _0\"/>iari<span class=\"_ _1\"/>e e di consum<span class=\"_ _20\"/>o<span class=\"_ _264\"> </span>La variazi<span class=\"_ _20\"/>one delle Rim<span class=\"_ _20\"/>a<span class=\"_ _11\"/>nen<span class=\"_ _20\"/>ze \u00e8 par<span class=\"_ _0\"/>i a ze<span class=\"_ _20\"/>ro al <span class=\"_ _0\"/>31 dicembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022<span class=\"ls6\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-367": {
   "value": "9. Costi per<span class=\"_ _20\"/> <span class=\"_ _0\"/>servizi<span class=\"_ _20\"/> <span class=\"_ _0\"/>e godim<span class=\"_ _20\"/>ento be<span class=\"_ _0\"/>ni<span class=\"_ _1\"/> di terzi <span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>Dal de<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>aglio<span class=\"_ _1\"/> si <span class=\"_ _0\"/>ev<span class=\"_ _20\"/>idenz<span class=\"_ _0\"/>ia com<span class=\"_ _1\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>l<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>incremen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o dei co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i per se<span class=\"_ _1\"/>rvizi sono da imputarsi prin<span class=\"_ _20\"/>cipalmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e alle<span class=\"_ _264\"> </span>uten<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e<span class=\"_ _1\"/> che s<span class=\"_ _0\"/>i sono<span class=\"_ _20\"/> <span class=\"_ _0\"/>inc<span class=\"_ _1\"/>r<span class=\"_ _0\"/>eme<span class=\"_ _1\"/>n<span class=\"_ _1\"/>tat<span class=\"_ _0\"/>e di<span class=\"_ _1\"/> 2.469 <span class=\"_ _0\"/>m<span class=\"_ _20\"/>ila <span class=\"_ _0\"/>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o rispe<span class=\"_ _20\"/>tt<span class=\"_ _11\"/>o al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e 2021. Nello<span class=\"_ _20\"/> <span class=\"_ _0\"/>specifico l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> voce:<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff7\">\u201cLavo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>esterne\u201d <span class=\"_ _22\"> </span>acc<span class=\"_ _0\"/>o<span class=\"_ _1\"/>glie<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>pr<span class=\"_ _0\"/>evalen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emente<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>il <span class=\"_ _25\"> </span>co<span class=\"_ _1\"/>s<span class=\"_ _0\"/>to, <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>lativo <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>lla <span class=\"_ _25\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>oll<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>Edos <span class=\"_ _22\"> </span>S.<span class=\"_ _0\"/>r.l., <span class=\"_ _25\"> </span>del<span class=\"_ _20\"/>la<span class=\"_ _0\"/> </span></span>ge<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ione<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> lavande<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia piana e<span class=\"_ _20\"/> <span class=\"_ _0\"/>della lav<span class=\"_ _1\"/>anderi<span class=\"_ _1\"/>a <span class=\"_ _0\"/>o<span class=\"_ _1\"/>spiti;<span class=\"_ _0\"/>  <span class=\"_ _1ab\"> </span><span class=\"ff1 fs0\"> <span class=\"ff7\">\u201cPr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>azion<span class=\"_ _20\"/>i <span class=\"_ _11\"/>di <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ssisten<span class=\"_ _20\"/>za\u201d <span class=\"_ _11\"/>accoglie<span class=\"_ _20\"/> <span class=\"_ _11\"/>il <span class=\"_ _0\"/>c<span class=\"_ _0\"/>osto<span class=\"_ _20\"/> <span class=\"_ _21\"/>dei <span class=\"_ _0\"/>liberi <span class=\"_ _11\"/>profe<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>onisti<span class=\"_ _20\"/> <span class=\"_ _11\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _21\"/>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ano<span class=\"_ _1\"/> <span class=\"_ _11\"/>pre<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>esidenze<span class=\"_ _264\"> </span></span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>nz<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>ni<span class=\"_ _20\"/> <span class=\"_ _0\"/>gestite<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla Edo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.r.<span class=\"_ _0\"/>l. <span class=\"_ _1ab\"> </span><span class=\"ff7 fs0\">\u201cCosti <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>serviz<span class=\"_ _1\"/>i <span class=\"_ _11\"/>inte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>inali\u201d <span class=\"_ _11\"/>rappr<span class=\"_ _0\"/>e<span class=\"_ _1\"/>sen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a <span class=\"_ _21\"/>la <span class=\"_ _11\"/>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>one<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>non<span class=\"_ _20\"/> <span class=\"_ _11\"/>r<span class=\"_ _0\"/>elativa <span class=\"_ _21\"/><span class=\"ff1\">a<span class=\"_ _0\"/>l <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _21\"/>lavoro<span class=\"_ _20\"/> <span class=\"_ _21\"/>connessa <span class=\"_ _11\"/>a<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span></span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sonale<span class=\"_ _20\"/>  s<span class=\"_ _0\"/>omm<span class=\"_ _20\"/>inistra<span class=\"_ _0\"/>to <span class=\"_ _2f\"> </span>operante<span class=\"_ _20\"/>,  prevalen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2e\"> </span>pre<span class=\"_ _1\"/>sso <span class=\"_ _2f\"> </span>le <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>esidenze<span class=\"_ _20\"/>  per <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>nz<span class=\"_ _1\"/>ian<span class=\"_ _20\"/>i  ge<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ite <span class=\"_ _2e\"> </span>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata Edo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.r.l.<span class=\"_ _0\"/><span class=\"ls9\">. </span><span class=\"ff8\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _96\"> </span>2021<span class=\"_ _264\"> </span>Con<span class=\"_ _20\"/>su<span class=\"_ _20\"/>l<span class=\"_ _33\"/>en<span class=\"_ _20\"/>z<span class=\"_ _20\"/>e<span class=\"_ _1ac\"> </span><span class=\"ls64\">                                  434<span class=\"_ _264\"> </span></span>567<span class=\"_ _264\"> </span>Com<span class=\"_ _33\"/>pen<span class=\"_ _20\"/>si<span class=\"_ _33\"/> org<span class=\"_ _33\"/>an<span class=\"_ _20\"/>i<span class=\"_ _33\"/> soci<span class=\"_ _33\"/>al<span class=\"_ _33\"/>i<span class=\"_ _33\"/> e col<span class=\"_ _12a\"/>l<span class=\"_ _20\"/>abora<span class=\"_ _1\"/>tor<span class=\"_ _20\"/>i<span class=\"_ _147\"> </span><span class=\"ls64\">                                  628<span class=\"_ _264\"> </span></span>613<span class=\"_ _264\"> </span>Costi<span class=\"_ _12a\"/> di<span class=\"_ _33\"/> perm<span class=\"_ _12a\"/>an<span class=\"_ _20\"/>en<span class=\"_ _20\"/>z<span class=\"_ _20\"/>a i<span class=\"_ _33\"/>n<span class=\"_ _20\"/> B<span class=\"_ _1\"/>ors<span class=\"_ _20\"/>a<span class=\"_ _1ad\"> </span><span class=\"ls64\">                                    73<span class=\"_ _264\"> </span></span>72<span class=\"_ _264\"> </span>L<span class=\"_ _20\"/>av<span class=\"_ _20\"/>oraz<span class=\"_ _33\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _33\"/> este<span class=\"_ _1\"/>rn<span class=\"_ _33\"/>e<span class=\"_ _1ae\"> </span><span class=\"ls64\">                                  473<span class=\"_ _264\"> </span></span>609<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>raspor<span class=\"_ _20\"/>ti<span class=\"_ _1d\"> </span><span class=\"ls64\">                                    50<span class=\"_ _264\"> </span></span>45<span class=\"_ _264\"> </span>U<span class=\"_ _20\"/>ten<span class=\"_ _33\"/>z<span class=\"_ _20\"/>e<span class=\"_ _7e\"> </span><span class=\"ls64\">                               4.570<span class=\"_ _264\"> </span></span>2.101<span class=\"_ _264\"> </span>Costi<span class=\"_ _12a\"/> di<span class=\"_ _33\"/> pu<span class=\"_ _20\"/>bbl<span class=\"_ _33\"/>i<span class=\"_ _33\"/>ci<span class=\"_ _33\"/>t\u00e0<span class=\"_ _71\"> </span><span class=\"ls64\">                                  187<span class=\"_ _264\"> </span></span>198<span class=\"_ _264\"> </span>Om<span class=\"_ _33\"/>ag<span class=\"_ _20\"/>g<span class=\"_ _20\"/>i<span class=\"_ _20\"/> a di<span class=\"_ _33\"/>pen<span class=\"_ _33\"/>den<span class=\"_ _20\"/>ti<span class=\"_ _123\"> </span><span class=\"ls64\">                                    10<span class=\"_ _264\"> </span></span>16<span class=\"_ _264\"> </span>Pres<span class=\"_ _20\"/>taz<span class=\"_ _33\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _20\"/> di<span class=\"_ _33\"/> asss<span class=\"_ _20\"/>i<span class=\"_ _33\"/>ten<span class=\"_ _33\"/>z<span class=\"_ _20\"/>a<span class=\"_ _1af\"> </span><span class=\"ls64\">                               2.974<span class=\"_ _264\"> </span></span>2.513<span class=\"_ _264\"> </span>L<span class=\"_ _20\"/>ocaz<span class=\"_ _33\"/>i<span class=\"_ _20\"/>on<span class=\"_ _20\"/>i<span class=\"_ _1b0\"> </span><span class=\"ls64\">                                  227<span class=\"_ _264\"> </span></span>259<span class=\"_ _264\"> </span>Man<span class=\"_ _33\"/>u<span class=\"_ _20\"/>ten<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _1b1\"> </span><span class=\"ls64\">                                  958<span class=\"_ _264\"> </span></span>994<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>ssi<span class=\"_ _33\"/>cu<span class=\"_ _20\"/>raz<span class=\"_ _33\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _1a\"> </span><span class=\"ls64\">                                  127<span class=\"_ _264\"> </span></span>130<span class=\"_ _264\"> </span>Costi<span class=\"_ _12a\"/> per s<span class=\"_ _20\"/>erv<span class=\"_ _20\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/> i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>ter<span class=\"_ _1\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>al<span class=\"_ _33\"/>i<span class=\"_ _33\"/> <span class=\"_ _1b2\"> </span><span class=\"ls64\">                                  429<span class=\"_ _264\"> </span></span>358<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _141\"> </span><span class=\"ls64\">                               1.271 <span class=\"_ _172\"> </span><span class=\"ls63\">1.114<span class=\"_ _264\"> </span></span></span>T<span class=\"_ _20\"/>otale<span class=\"_ _5b\"> </span><span class=\"ls63\">12.410 <span class=\"_ _177\"> </span>9.590</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-385": {
   "value": "Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito il de<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>glio<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/> p<span class=\"_ _0\"/>erson<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le per fig<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>a profe<span class=\"_ _1\"/>ssionale<span class=\"_ _20\"/> <span class=\"_ _0\"/>al 31 dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e <span class=\"_ _0\"/>2022 <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>al 31 dicem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> 2021.<span class=\"_ _264\"> </span>La <span class=\"_ _20\"/>riduz<span class=\"_ _20\"/>ione <span class=\"ff7\">de<span class=\"_ _1\"/>ll\u2019org<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nico<span class=\"_ _1\"/> \u00e8<span class=\"_ _20\"/> c<span class=\"_ _20\"/>orr<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _20\"/>c<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lo<span class=\"_ _20\"/> de<span class=\"_ _20\"/>l<span class=\"_ _0\"/>l\u2019o<span class=\"_ _20\"/>c<span class=\"_ _0\"/>cupazione<span class=\"_ _20\"/> m<span class=\"_ _20\"/>edia <span class=\"_ _20\"/>delle <span class=\"_ _20\"/>str<span class=\"_ _0\"/>utture<span class=\"_ _20\"/> c<span class=\"_ _1\"/>o<span class=\"_ _1\"/>n <span class=\"_ _33\"/>c<span class=\"_ _0\"/>onseg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ente <span class=\"_ _33\"/>r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uz<span class=\"_ _0\"/>ion<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span></span>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _1\"/>inutagg<span class=\"_ _1\"/>io di<span class=\"_ _1\"/> ass<span class=\"_ _0\"/>istenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> erog<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to<span class=\"ls6\">. </span> 31-dic<span class=\"_ _10e\"> </span>31-dic<span class=\"_ _264\"> </span>2022<span class=\"_ _c8\"> </span>2021<span class=\"_ _264\"> </span>Dirig<span class=\"_ _20\"/>enti<span class=\"_ _264\"> </span>1<span class=\"_ _169\"> </span>1<span class=\"_ _264\"> </span>Quadr<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span>4<span class=\"_ _169\"> </span>5<span class=\"_ _264\"> </span>I<span class=\"_ _20\"/>m<span class=\"_ _20\"/>piega<span class=\"_ _20\"/>ti<span class=\"_ _264\"> </span>53<span class=\"_ _c\"> </span>60<span class=\"_ _264\"> </span>Oper<span class=\"_ _20\"/>ai<span class=\"_ _264\"> </span>574<span class=\"_ _170\"> </span>583<span class=\"_ _264\"> </span>I<span class=\"_ _20\"/>nterinali<span class=\"_ _264\"> </span>137<span class=\"_ _170\"> </span>150<span class=\"_ _264\"> </span>Tot<span class=\"_ _20\"/>al<span class=\"_ _0\"/>e<span class=\"_ _1b5\"> </span><span class=\"ls65\">769<span class=\"_ _170\"> </span>799</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-368": {
   "value": "13. On<span class=\"_ _20\"/>e<span class=\"_ _0\"/>ri<span class=\"_ _1\"/> diversi di gesti<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _5a\"> </span>31-<span class=\"_ _20\"/>d<span class=\"_ _1\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _c6\"> </span>2021<span class=\"_ _264\"> </span>Sopra<span class=\"_ _1\"/>v<span class=\"_ _20\"/>v<span class=\"_ _20\"/>en<span class=\"_ _33\"/>i<span class=\"_ _20\"/>en<span class=\"_ _33\"/>z<span class=\"_ _20\"/>e pass<span class=\"_ _1\"/>i<span class=\"_ _33\"/>v<span class=\"_ _20\"/>e<span class=\"_ _d\"> </span><span class=\"ls66\">                              83 <span class=\"_ _cc\"> </span><span class=\"ls59\">177<span class=\"_ _264\"> </span></span></span>IM<span class=\"_ _20\"/>U<span class=\"_ _65\"> </span><span class=\"ls66\">                            229 <span class=\"_ _cc\"> </span><span class=\"ls59\">212<span class=\"_ _264\"> </span></span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>e i<span class=\"_ _33\"/>m<span class=\"_ _33\"/>post<span class=\"_ _1\"/>e n<span class=\"_ _33\"/>on<span class=\"_ _20\"/> su<span class=\"_ _20\"/>l<span class=\"_ _33\"/> reddi<span class=\"_ _12a\"/>to<span class=\"_ _14e\"> </span><span class=\"ls66\">                            326 <span class=\"_ _cc\"> </span><span class=\"ls59\">349<span class=\"_ _264\"> </span></span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> cost<span class=\"_ _20\"/>i<span class=\"_ _20\"/> oper<span class=\"_ _1\"/>at<span class=\"_ _20\"/>i<span class=\"_ _20\"/>v<span class=\"_ _20\"/>i<span class=\"_ _33\"/>, on<span class=\"_ _20\"/>eri<span class=\"_ _12a\"/> e i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>su<span class=\"_ _33\"/>ssi<span class=\"_ _33\"/>st<span class=\"_ _20\"/>en<span class=\"_ _20\"/>z<span class=\"_ _20\"/>e<span class=\"_ _fa\"> </span><span class=\"ls66\">                              31 <span class=\"_ _57\"> </span><span class=\"ls59\">61<span class=\"_ _264\"> </span></span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _1b6\"> </span><span class=\"ls59\">668 <span class=\"_ _cc\"> </span>799</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-386": {
   "value": "13. On<span class=\"_ _20\"/>e<span class=\"_ _0\"/>ri<span class=\"_ _1\"/> diversi di gesti<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne<span class=\"_ _0\"/> La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _5a\"> </span>31-<span class=\"_ _20\"/>d<span class=\"_ _1\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _c6\"> </span>2021<span class=\"_ _264\"> </span>Sopra<span class=\"_ _1\"/>v<span class=\"_ _20\"/>v<span class=\"_ _20\"/>en<span class=\"_ _33\"/>i<span class=\"_ _20\"/>en<span class=\"_ _33\"/>z<span class=\"_ _20\"/>e pass<span class=\"_ _1\"/>i<span class=\"_ _33\"/>v<span class=\"_ _20\"/>e<span class=\"_ _d\"> </span><span class=\"ls66\">                              83 <span class=\"_ _cc\"> </span><span class=\"ls59\">177<span class=\"_ _264\"> </span></span></span>IM<span class=\"_ _20\"/>U<span class=\"_ _65\"> </span><span class=\"ls66\">                            229 <span class=\"_ _cc\"> </span><span class=\"ls59\">212<span class=\"_ _264\"> </span></span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>e i<span class=\"_ _33\"/>m<span class=\"_ _33\"/>post<span class=\"_ _1\"/>e n<span class=\"_ _33\"/>on<span class=\"_ _20\"/> su<span class=\"_ _20\"/>l<span class=\"_ _33\"/> reddi<span class=\"_ _12a\"/>to<span class=\"_ _14e\"> </span><span class=\"ls66\">                            326 <span class=\"_ _cc\"> </span><span class=\"ls59\">349<span class=\"_ _264\"> </span></span></span>A<span class=\"_ _20\"/>l<span class=\"_ _20\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> cost<span class=\"_ _20\"/>i<span class=\"_ _20\"/> oper<span class=\"_ _1\"/>at<span class=\"_ _20\"/>i<span class=\"_ _20\"/>v<span class=\"_ _20\"/>i<span class=\"_ _33\"/>, on<span class=\"_ _20\"/>eri<span class=\"_ _12a\"/> e i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>su<span class=\"_ _33\"/>ssi<span class=\"_ _33\"/>st<span class=\"_ _20\"/>en<span class=\"_ _20\"/>z<span class=\"_ _20\"/>e<span class=\"_ _fa\"> </span><span class=\"ls66\">                              31 <span class=\"_ _57\"> </span><span class=\"ls59\">61<span class=\"_ _264\"> </span></span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _1b6\"> </span><span class=\"ls59\">668 <span class=\"_ _cc\"> </span>799</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-387": {
   "value": "Margine<span class=\"_ _20\"/> Op<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>tivo<span class=\"_ _20\"/> Lordo<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>\u201c<span class=\"ff6\">Margine operativo lordo\u201d, <span class=\"_ _0\"/><span class=\"ff1\">r<span class=\"_ _0\"/>isul<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>pari a<span class=\"_ _0\"/>d Euro <span class=\"_ _0\"/>10.316 mil<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>al <span class=\"_ _0\"/>31 <span class=\"_ _0\"/>dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2022, <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>tto a<span class=\"_ _0\"/>d un <span class=\"_ _0\"/>margine<span class=\"_ _264\"> </span></span></span>op<span class=\"_ _0\"/><span class=\"ls0\">erativo<span class=\"_ _1\"/> lordo al 31 di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>embre 2021 par<span class=\"_ _0\"/>i ad Eu<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o 10.671 mi<span class=\"_ _20\"/>la. <span class=\"_ _0\"/> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-369": {
   "value": "14. Amm<span class=\"_ _20\"/>ort<span class=\"_ _0\"/>am<span class=\"_ _1\"/>enti e svalutazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ni d<span class=\"_ _1\"/>elle I<span class=\"_ _0\"/>mmobil<span class=\"_ _1\"/>izzazioni<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>La <span class=\"_ _11\"/>voce<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u201c<span class=\"_ _0\"/><span class=\"ff2\">A<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>ortamenti <span class=\"_ _11\"/>e <span class=\"_ _11\"/>svalutazioni <span class=\"_ _11\"/>delle<span class=\"_ _20\"/> <span class=\"_ _22\"/>Attivit\u00e0<span class=\"ff7 ls15\">\u201d <span class=\"_ _11\"/></span><span class=\"ff1\">acc<span class=\"_ _0\"/>og<span class=\"_ _1\"/>lie <span class=\"_ _11\"/>principalme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>gli <span class=\"_ _11\"/>ammo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _11\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivi<span class=\"_ _264\"> </span></span></span>alle<span class=\"_ _20\"/> <span class=\"_ _0\"/>attivit\u00e0 m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>teri<span class=\"_ _1\"/>ali <span class=\"_ _0\"/>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>imm<span class=\"_ _1\"/>at<span class=\"_ _0\"/>eri<span class=\"_ _1\"/>ali pr<span class=\"_ _0\"/>in<span class=\"_ _20\"/>cipalmente riferibili<span class=\"_ _20\"/> <span class=\"_ _0\"/>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> controllata <span class=\"_ _0\"/>Edo<span class=\"_ _20\"/>s S<span class=\"_ _0\"/>.r.l.<span class=\"_ _0\"/> Si <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>ico<span class=\"_ _20\"/>r<span class=\"_ _0\"/>d<span class=\"_ _1\"/>a <span class=\"_ _25\"> </span>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>l\u2019attivit\u00e0 <span class=\"_ _2d\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>di<span class=\"_ _20\"/>r<span class=\"_ _0\"/>itto <span class=\"_ _22\"> </span>d\u2019uso <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _22\"> </span>fr<span class=\"_ _0\"/>utto <span class=\"_ _22\"> </span>dell\u2019applic<span class=\"_ _1\"/>az<span class=\"_ _0\"/>ione<span class=\"_ _33\"/> <span class=\"_ _2d\"> </span>del <span class=\"_ _22\"> </span>pr<span class=\"_ _0\"/>incipio <span class=\"_ _22\"> </span>IFR<span class=\"_ _0\"/>S <span class=\"_ _25\"> </span>16 <span class=\"_ _21\"/>a<span class=\"_ _0\"/>i <span class=\"_ _22\"> </span>dei <span class=\"_ _25\"> </span>canoni <span class=\"_ _22\"> </span>di<span class=\"_ _264\"> </span>lo<span class=\"_ _20\"/><span class=\"ls0\">ca<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> degli immo<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ili.<span class=\"_ _264\"> </span></span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-<span class=\"_ _20\"/>d<span class=\"_ _1\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>m<span class=\"_ _20\"/>m<span class=\"_ _33\"/>ort<span class=\"_ _20\"/>am<span class=\"_ _33\"/>en<span class=\"_ _20\"/>to a<span class=\"_ _20\"/>tt<span class=\"_ _1\"/>i<span class=\"_ _33\"/>v<span class=\"_ _20\"/>i<span class=\"_ _33\"/>t\u00e0 pe<span class=\"_ _20\"/>r di<span class=\"_ _33\"/>ri<span class=\"_ _12a\"/>tt<span class=\"_ _20\"/>i<span class=\"_ _20\"/> d'u<span class=\"_ _20\"/>so<span class=\"_ _1b7\"> </span>4.522 <span class=\"_ _177\"> </span>4.352<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>m<span class=\"_ _20\"/>m<span class=\"_ _33\"/>ort<span class=\"_ _20\"/>am<span class=\"_ _33\"/>en<span class=\"_ _20\"/>to i<span class=\"_ _12a\"/>m<span class=\"_ _33\"/>m<span class=\"_ _33\"/>obi<span class=\"_ _33\"/>l<span class=\"_ _33\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>z<span class=\"_ _20\"/>az<span class=\"_ _20\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _33\"/> i<span class=\"_ _33\"/>m<span class=\"_ _33\"/>m<span class=\"_ _20\"/>at<span class=\"_ _20\"/>eri<span class=\"_ _33\"/>al<span class=\"_ _33\"/>i<span class=\"_ _1b8\"> </span><span class=\"ls62\">6 <span class=\"_ _ee\"> </span>13<span class=\"_ _264\"> </span></span>A<span class=\"_ _20\"/>m<span class=\"_ _20\"/>m<span class=\"_ _33\"/>ort<span class=\"_ _20\"/>am<span class=\"_ _33\"/>en<span class=\"_ _20\"/>to i<span class=\"_ _12a\"/>m<span class=\"_ _33\"/>m<span class=\"_ _33\"/>obi<span class=\"_ _33\"/>l<span class=\"_ _33\"/>i<span class=\"_ _33\"/>z<span class=\"_ _20\"/>z<span class=\"_ _20\"/>az<span class=\"_ _20\"/>i<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _33\"/> m<span class=\"_ _33\"/>ater<span class=\"_ _20\"/>i<span class=\"_ _33\"/>al<span class=\"_ _33\"/>i<span class=\"_ _1b9\"> </span>1.939 <span class=\"_ _177\"> </span>1.766<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _c2\"> </span>6.467 <span class=\"_ _177\"> </span>6.131",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-323": {
   "value": "15<span class=\"ls6\">. </span>P<span class=\"_ _1\"/>roven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i e (One<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i) finanz<span class=\"_ _1\"/>iari<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>P<span class=\"_ _1\"/>roventi finanziari<span class=\"_ _264\"> </span>I pro<span class=\"_ _20\"/>venti <span class=\"_ _20\"/>f<span class=\"_ _0\"/>inan<span class=\"_ _1\"/>ziari sono<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>len<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emente rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iti<span class=\"_ _20\"/> agl<span class=\"_ _0\"/>i <span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssi di<span class=\"_ _1\"/> mo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a de<span class=\"_ _1\"/>riv<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _0\"/>dal<span class=\"_ _1\"/>la se<span class=\"_ _1\"/>ntenza che<span class=\"_ _33\"/> <span class=\"_ _0\"/>ha acc<span class=\"_ _1\"/>o<span class=\"_ _1\"/>lto<span class=\"_ _264\"> </span>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>richieste di<span class=\"_ _1\"/> EDOS sr<span class=\"_ _0\"/>l ne<span class=\"_ _20\"/>i confronti<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>ASL La<span class=\"_ _0\"/>nc<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>no <span class=\"ff7\">\u2013</span>V<span class=\"_ _1\"/>asto <span class=\"ff7\">\u2013</span> C<span class=\"_ _0\"/>h<span class=\"_ _1\"/>ie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e al cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di 1.352 <span class=\"_ _0\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o, come<span class=\"_ _20\"/> <span class=\"_ _0\"/>meglio desc<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> nei \u201cfatti di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo del<span class=\"_ _20\"/> p<span class=\"_ _0\"/>eriodo\u201d<span class=\"ff1\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>P<span class=\"_ _20\"/>r<span class=\"_ _20\"/>ove<span class=\"_ _0\"/>nt<span class=\"_ _20\"/>i f<span class=\"_ _20\"/>in<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iar<span class=\"_ _33\"/>i<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/>ter<span class=\"_ _20\"/>essi<span class=\"_ _12a\"/> e com<span class=\"_ _33\"/>m<span class=\"_ _33\"/>i<span class=\"_ _33\"/>ssi<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _33\"/> da al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> e prov<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ari<span class=\"_ _1ba\"> </span><span class=\"ls67\">557 <span class=\"_ _ee\"> </span>50<span class=\"_ _264\"> </span></span>On<span class=\"_ _33\"/>e<span class=\"_ _0\"/>r<span class=\"_ _20\"/>i fi<span class=\"_ _20\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iar<span class=\"_ _33\"/>i<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/>ter<span class=\"_ _20\"/>essi<span class=\"_ _12a\"/> ed al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _20\"/> on<span class=\"_ _20\"/>eri<span class=\"_ _12a\"/> f<span class=\"_ _20\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>ari<span class=\"_ _12a\"/> da al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _20\"/> <span class=\"_ _1bb\"> </span>(3.386)<span class=\"_ _51\"> </span>(3.209)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale<span class=\"_ _1bc\"> </span>(2.829)<span class=\"_ _51\"> </span>(3.158)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-370": {
   "value": "15<span class=\"ls6\">. </span>P<span class=\"_ _1\"/>roven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i e (One<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i) finanz<span class=\"_ _1\"/>iari<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>P<span class=\"_ _1\"/>roventi finanziari<span class=\"_ _264\"> </span>I pro<span class=\"_ _20\"/>venti <span class=\"_ _20\"/>f<span class=\"_ _0\"/>inan<span class=\"_ _1\"/>ziari sono<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>len<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emente rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iti<span class=\"_ _20\"/> agl<span class=\"_ _0\"/>i <span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssi di<span class=\"_ _1\"/> mo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a de<span class=\"_ _1\"/>riv<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _0\"/>dal<span class=\"_ _1\"/>la se<span class=\"_ _1\"/>ntenza che<span class=\"_ _33\"/> <span class=\"_ _0\"/>ha acc<span class=\"_ _1\"/>o<span class=\"_ _1\"/>lto<span class=\"_ _264\"> </span>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>richieste di<span class=\"_ _1\"/> EDOS sr<span class=\"_ _0\"/>l ne<span class=\"_ _20\"/>i confronti<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>ASL La<span class=\"_ _0\"/>nc<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>no <span class=\"ff7\">\u2013</span>V<span class=\"_ _1\"/>asto <span class=\"ff7\">\u2013</span> C<span class=\"_ _0\"/>h<span class=\"_ _1\"/>ie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e al cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di 1.352 <span class=\"_ _0\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o, come<span class=\"_ _20\"/> <span class=\"_ _0\"/>meglio desc<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> nei \u201cfatti di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo del<span class=\"_ _20\"/> p<span class=\"_ _0\"/>eriodo\u201d<span class=\"ff1\"> </span>Oneri finanziari<span class=\"_ _264\"> </span>Gli <span class=\"_ _2d\"/>one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziar<span class=\"_ _0\"/>i <span class=\"_ _2d\"/>com<span class=\"_ _33\"/>pr<span class=\"_ _11\"/>endono<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>princi<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>lmente<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>gl<span class=\"_ _1\"/>i <span class=\"_ _2f\"> </span>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eressi <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>turati <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2d\"> </span>31 <span class=\"_ _2d\"> </span>dicem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>2022 <span class=\"_ _2f\"> </span>sui<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>utui  fin<span class=\"_ _1\"/>anziamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>in essere con gli ist<span class=\"_ _0\"/>ituti<span class=\"_ _1\"/> <span class=\"_ _0\"/>bancari ricond<span class=\"_ _20\"/>uc<span class=\"_ _0\"/>ibili a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ntrollata <span class=\"_ _0\"/>Edo<span class=\"_ _20\"/>s <span class=\"_ _11\"/>S.r.l. e gli in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivanti<span class=\"_ _264\"> </span>dall<span class=\"_ _1\"/>\u2019applicazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell\u2019IFRS 16 ai cano<span class=\"_ _20\"/>ni <span class=\"_ _0\"/>d<span class=\"_ _1\"/>i locazioni degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ili.<span class=\"_ _0\"/><span class=\"ff1\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>P<span class=\"_ _20\"/>r<span class=\"_ _20\"/>ove<span class=\"_ _0\"/>nt<span class=\"_ _20\"/>i f<span class=\"_ _20\"/>in<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iar<span class=\"_ _33\"/>i<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/>ter<span class=\"_ _20\"/>essi<span class=\"_ _12a\"/> e com<span class=\"_ _33\"/>m<span class=\"_ _33\"/>i<span class=\"_ _33\"/>ssi<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _33\"/> da al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> e prov<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ari<span class=\"_ _1ba\"> </span><span class=\"ls67\">557 <span class=\"_ _ee\"> </span>50<span class=\"_ _264\"> </span></span>On<span class=\"_ _33\"/>e<span class=\"_ _0\"/>r<span class=\"_ _20\"/>i fi<span class=\"_ _20\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iar<span class=\"_ _33\"/>i<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/>ter<span class=\"_ _20\"/>essi<span class=\"_ _12a\"/> ed al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _20\"/> on<span class=\"_ _20\"/>eri<span class=\"_ _12a\"/> f<span class=\"_ _20\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>ari<span class=\"_ _12a\"/> da al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _20\"/> <span class=\"_ _1bb\"> </span>(3.386)<span class=\"_ _51\"> </span>(3.209)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale<span class=\"_ _1bc\"> </span>(2.829)<span class=\"_ _51\"> </span>(3.158)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-388": {
   "value": "15<span class=\"ls6\">. </span>P<span class=\"_ _1\"/>roven<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i e (One<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i) finanz<span class=\"_ _1\"/>iari<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>P<span class=\"_ _1\"/>roventi finanziari<span class=\"_ _264\"> </span>I pro<span class=\"_ _20\"/>venti <span class=\"_ _20\"/>f<span class=\"_ _0\"/>inan<span class=\"_ _1\"/>ziari sono<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>len<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emente rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iti<span class=\"_ _20\"/> agl<span class=\"_ _0\"/>i <span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssi di<span class=\"_ _1\"/> mo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a de<span class=\"_ _1\"/>riv<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _0\"/>dal<span class=\"_ _1\"/>la se<span class=\"_ _1\"/>ntenza che<span class=\"_ _33\"/> <span class=\"_ _0\"/>ha acc<span class=\"_ _1\"/>o<span class=\"_ _1\"/>lto<span class=\"_ _264\"> </span>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>richieste di<span class=\"_ _1\"/> EDOS sr<span class=\"_ _0\"/>l ne<span class=\"_ _20\"/>i confronti<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>ASL La<span class=\"_ _0\"/>nc<span class=\"_ _20\"/>ia<span class=\"_ _0\"/>no <span class=\"ff7\">\u2013</span>V<span class=\"_ _1\"/>asto <span class=\"ff7\">\u2013</span> C<span class=\"_ _0\"/>h<span class=\"_ _1\"/>ie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i r<span class=\"_ _0\"/>el<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e al cr<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>it<span class=\"_ _0\"/>o<span class=\"_ _1\"/> di 1.352 <span class=\"_ _0\"/>mil<span class=\"_ _20\"/>a<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o, come<span class=\"_ _20\"/> <span class=\"_ _0\"/>meglio desc<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> nei \u201cfatti di<span class=\"_ _20\"/> <span class=\"_ _0\"/>rilievo del<span class=\"_ _20\"/> p<span class=\"_ _0\"/>eriodo\u201d<span class=\"ff1\"> </span>Oneri finanziari<span class=\"_ _264\"> </span>Gli <span class=\"_ _2d\"/>one<span class=\"_ _20\"/>r<span class=\"_ _0\"/>i <span class=\"_ _2f\"> </span>fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziar<span class=\"_ _0\"/>i <span class=\"_ _2d\"/>com<span class=\"_ _33\"/>pr<span class=\"_ _11\"/>endono<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>princi<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>lmente<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>gl<span class=\"_ _1\"/>i <span class=\"_ _2f\"> </span>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eressi <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>turati <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _2d\"> </span>31 <span class=\"_ _2d\"> </span>dicem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>2022 <span class=\"_ _2f\"> </span>sui<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>utui  fin<span class=\"_ _1\"/>anziamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>in essere con gli ist<span class=\"_ _0\"/>ituti<span class=\"_ _1\"/> <span class=\"_ _0\"/>bancari ricond<span class=\"_ _20\"/>uc<span class=\"_ _0\"/>ibili a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>co<span class=\"_ _20\"/>ntrollata <span class=\"_ _0\"/>Edo<span class=\"_ _20\"/>s <span class=\"_ _11\"/>S.r.l. e gli in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ivanti<span class=\"_ _264\"> </span>dall<span class=\"_ _1\"/>\u2019applicazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell\u2019IFRS 16 ai cano<span class=\"_ _20\"/>ni <span class=\"_ _0\"/>d<span class=\"_ _1\"/>i locazioni degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ili.<span class=\"_ _0\"/><span class=\"ff1\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _177\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>P<span class=\"_ _20\"/>r<span class=\"_ _20\"/>ove<span class=\"_ _0\"/>nt<span class=\"_ _20\"/>i f<span class=\"_ _20\"/>in<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iar<span class=\"_ _33\"/>i<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/>ter<span class=\"_ _20\"/>essi<span class=\"_ _12a\"/> e com<span class=\"_ _33\"/>m<span class=\"_ _33\"/>i<span class=\"_ _33\"/>ssi<span class=\"_ _33\"/>on<span class=\"_ _20\"/>i<span class=\"_ _33\"/> da al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _33\"/> e prov<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _33\"/> v<span class=\"_ _20\"/>ari<span class=\"_ _1ba\"> </span><span class=\"ls67\">557 <span class=\"_ _ee\"> </span>50<span class=\"_ _264\"> </span></span>On<span class=\"_ _33\"/>e<span class=\"_ _0\"/>r<span class=\"_ _20\"/>i fi<span class=\"_ _20\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>iar<span class=\"_ _33\"/>i<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/>ter<span class=\"_ _20\"/>essi<span class=\"_ _12a\"/> ed al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _20\"/> on<span class=\"_ _20\"/>eri<span class=\"_ _12a\"/> f<span class=\"_ _20\"/>i<span class=\"_ _33\"/>n<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>ari<span class=\"_ _12a\"/> da al<span class=\"_ _33\"/>tr<span class=\"_ _20\"/>i<span class=\"_ _20\"/> <span class=\"_ _1bb\"> </span>(3.386)<span class=\"_ _51\"> </span>(3.209)<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otale<span class=\"_ _1bc\"> </span>(2.829)<span class=\"_ _51\"> </span>(3.158)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-389": {
   "value": "17. Im<span class=\"_ _20\"/>post<span class=\"_ _0\"/>e La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta:<span class=\"_ _264\"> </span>Nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>corso dell\u2019ese<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio 2007 il Gruppo ha <span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erci<span class=\"_ _1\"/>tato <span class=\"_ _0\"/>l\u2019opzione<span class=\"_ _20\"/> p<span class=\"_ _0\"/>er la ta<span class=\"_ _0\"/>ssazi<span class=\"_ _20\"/>one c<span class=\"_ _0\"/>onsolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta<span class=\"_ _0\"/>, ai se<span class=\"_ _20\"/>nsi <span class=\"_ _0\"/>dell\u2019art<span class=\"_ _264\"> </span>117 e seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i del T.<span class=\"_ _0\"/>U<span class=\"_ _20\"/>.<span class=\"_ _0\"/>I.R., per il<span class=\"_ _20\"/> <span class=\"_ _0\"/>triennio 2007-2009, s<span class=\"_ _20\"/>ucc<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssi<span class=\"_ _0\"/>v<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>ri<span class=\"_ _0\"/>nnov<span class=\"_ _1\"/>ato pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _0\"/>i succe<span class=\"_ _1\"/>ssivi tri<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ni. <span class=\"_ _0\"/> I <span class=\"_ _25\"> </span>rapporti<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>nascen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _25\"> </span>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll\u2019ade<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ione <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _22\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to <span class=\"_ _22\"> </span>f<span class=\"_ _0\"/>iscale <span class=\"_ _22\"> </span>sono <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>golati <span class=\"_ _25\"> </span>da <span class=\"_ _25\"> </span>un<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>apposito<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>a<span class=\"_ _0\"/>cco<span class=\"_ _20\"/>rdo <span class=\"_ _25\"> </span>bilate<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>(\u201cI<span class=\"_ _264\"> </span>Rego<span class=\"_ _1\"/>lamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o\u201d), <span class=\"_ _1\"/>iden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ico <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _20\"/>t<span class=\"_ _0\"/>utte<span class=\"_ _1\"/> <span class=\"_ _20\"/>le <span class=\"_ _20\"/>s<span class=\"_ _0\"/>ocie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>consolid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>, <span class=\"_ _1\"/>che<span class=\"ff1\"> <span class=\"_ _20\"/><span class=\"ff7\">pr<span class=\"_ _0\"/>evede<span class=\"_ _20\"/> una <span class=\"_ _20\"/>procedura <span class=\"_ _20\"/>com<span class=\"_ _1\"/>une <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _20\"/>l\u2019applicazion<span class=\"_ _264\"> </span></span></span>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>disposizioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>norm<span class=\"_ _1\"/>ative e regolamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>i.<span class=\"_ _264\"> </span>In<span class=\"_ _20\"/> particol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re, <span class=\"_ _20\"/>il <span class=\"_ _33\"/>r<span class=\"_ _0\"/>egolamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _20\"/>prevede<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>per <span class=\"_ _20\"/>le <span class=\"_ _20\"/>soci<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _20\"/>consolid<span class=\"_ _1\"/>at<span class=\"_ _0\"/>e <span class=\"_ _33\"/>con <span class=\"_ _20\"/>reddito <span class=\"_ _20\"/>im<span class=\"_ _1\"/>ponib<span class=\"_ _0\"/>ile<span class=\"_ _20\"/> <span class=\"_ _20\"/>p<span class=\"_ _0\"/>ositivo, <span class=\"_ _20\"/>che<span class=\"_ _20\"/> l\u2019im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ost<span class=\"_ _264\"> </span>veng<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  l<span class=\"_ _20\"/>iquidata  d<span class=\"_ _20\"/>alla <span class=\"_ _2e\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nte<span class=\"_ _20\"/>,<span class=\"_ _0\"/>  si<span class=\"_ _20\"/>  avr\u00e0 <span class=\"_ _2f\"> </span>qui<span class=\"_ _0\"/>nd<span class=\"_ _1\"/>i <span class=\"_ _2f\"> </span>la<span class=\"_ _0\"/>  ri<span class=\"_ _1\"/>le<span class=\"_ _20\"/>vaz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/>  (tene<span class=\"_ _20\"/>ndo <span class=\"_ _2e\"> </span>conto <span class=\"_ _2f\"> </span>di <span class=\"_ _2e\"> </span>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>nto <span class=\"_ _2f\"> </span>versato <span class=\"_ _2f\"> </span>dall<span class=\"_ _20\"/>a<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata<span class=\"_ _0\"/> <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>sede<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _22\"/>acconto)<span class=\"_ _20\"/> <span class=\"_ _2d\"/>d<span class=\"_ _20\"/>i <span class=\"_ _22\"/>u<span class=\"_ _0\"/>n <span class=\"_ _21\"/>debito <span class=\"_ _25\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _21\"/>la <span class=\"_ _25\"/>controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nte <span class=\"_ _22\"/>di <span class=\"_ _22\"/>par<span class=\"_ _0\"/>i <span class=\"_ _21\"/>i<span class=\"_ _0\"/>m<span class=\"_ _20\"/>p<span class=\"_ _0\"/>orto<span class=\"_ _1\"/>, <span class=\"_ _22\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _22\"/>Eukedo<span class=\"_ _1\"/>s <span class=\"_ _22\"/>a<span class=\"_ _0\"/>nd<span class=\"_ _1\"/>r\u00e0<span class=\"_ _0\"/> rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re un<span class=\"_ _1\"/> cr<span class=\"_ _0\"/>edi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>s<span class=\"_ _0\"/>o<span class=\"_ _1\"/> la controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta, a<span class=\"_ _0\"/>l n<span class=\"_ _20\"/>etto di even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uali accon<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>gi\u00e0 versati.<span class=\"_ _0\"/> In<span class=\"_ _20\"/>  cap<span class=\"_ _0\"/>o<span class=\"_ _1\"/>  alle  socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0  con<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olidate<span class=\"_ _20\"/>  c<span class=\"_ _0\"/>on  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dita  fisc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le,  purch\u00e9<span class=\"_ _20\"/>  prodotta  negli<span class=\"_ _1\"/>  esercizi  in  cui<span class=\"_ _20\"/> <span class=\"_ _29\"> </span>\u00e8  effic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ce  il<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidato<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>so<span class=\"_ _1\"/>rge <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _21\"/>diritto<span class=\"_ _20\"/> <span class=\"_ _11\"/>di <span class=\"_ _0\"/>r<span class=\"_ _0\"/>iceve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _11\"/>dal<span class=\"_ _20\"/>la <span class=\"_ _11\"/>con<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olidan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>la <span class=\"_ _11\"/>somm<span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>corrisponden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ll\u2019<span class=\"_ _1\"/>Ir<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s <span class=\"_ _11\"/>non <span class=\"_ _0\"/>versata<span class=\"_ _0\"/> <span class=\"_ _11\"/>d<span class=\"_ _1\"/>all<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidante <span class=\"_ _0\"/>per <span class=\"_ _0\"/>effe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _0\"/>dell\u2019utiliz<span class=\"_ _1\"/>zo <span class=\"_ _0\"/>della<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _11\"/>prede<span class=\"_ _33\"/>t<span class=\"_ _0\"/>ta <span class=\"_ _11\"/>pe<span class=\"_ _1\"/>rdita, <span class=\"_ _11\"/>co<span class=\"_ _20\"/>nseguen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>emente<span class=\"_ _1\"/> <span class=\"_ _11\"/>verr\u00e0 <span class=\"_ _0\"/>rilevato<span class=\"_ _20\"/> <span class=\"_ _11\"/>dalla <span class=\"_ _11\"/>co<span class=\"_ _20\"/>ntrollat<span class=\"_ _264\"> </span></span>un cred<span class=\"_ _20\"/>ito ve<span class=\"_ _1\"/>rso Eukedo<span class=\"_ _20\"/>s<span class=\"_ _0\"/> S<span class=\"_ _0\"/>.p.A<span class=\"_ _20\"/>.<span class=\"_ _0\"/>, e<span class=\"_ _20\"/> <span class=\"_ _0\"/><span class=\"ff7\">que<span class=\"_ _1\"/>st\u2019ultim<span class=\"_ _20\"/>a<span class=\"_ _0\"/><span class=\"ff1\"> a<span class=\"_ _0\"/>nd<span class=\"_ _20\"/>r<span class=\"_ _0\"/>\u00e0 a rile<span class=\"_ _20\"/>var<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>un de<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ito<span class=\"_ _20\"/> <span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so l<span class=\"_ _1\"/>a controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta di<span class=\"_ _20\"/> <span class=\"_ _0\"/>par<span class=\"_ _0\"/>i<span class=\"_ _20\"/> <span class=\"_ _0\"/>im<span class=\"_ _20\"/>porto<span class=\"_ _264\"> </span></span></span>Ciascun<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>societ\u00e0 <span class=\"_ _2f\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidata <span class=\"_ _2f\"> </span>si <span class=\"_ _2f\"> </span>\u00e8<span class=\"_ _20\"/>  impegn<span class=\"_ _1\"/>ata<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>a <span class=\"_ _2f\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ntene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _2f\"> </span>indenne <span class=\"_ _2f\"> </span>la <span class=\"_ _2f\"> </span>consoli<span class=\"_ _0\"/>d<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nte <span class=\"_ _2d\"> </span>p<span class=\"_ _0\"/>er <span class=\"_ _2e\"> </span>m<span class=\"_ _33\"/>a<span class=\"_ _0\"/>ggiori <span class=\"_ _2f\"> </span>impost<span class=\"_ _264\"> </span>acce<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tate, <span class=\"_ _2f\"> </span>sanzio<span class=\"_ _20\"/>ni  e<span class=\"_ _20\"/>d <span class=\"_ _2f\"> </span>inte<span class=\"_ _1\"/>ressi <span class=\"_ _2f\"> </span>ed<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>ogni <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>ltra <span class=\"_ _2f\"> </span>so<span class=\"_ _1\"/>mm<span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>si <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>end<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>dov<span class=\"_ _20\"/>uta<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>per <span class=\"_ _2f\"> </span>viol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>comme<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>dalla<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olidata <span class=\"_ _21\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssa, <span class=\"_ _22\"/>con<span class=\"_ _20\"/> <span class=\"_ _21\"/>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imento <span class=\"_ _21\"/>al <span class=\"_ _21\"/>proprio<span class=\"_ _20\"/> <span class=\"_ _22\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ddit<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>complessivo<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _22\"/>men<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>la <span class=\"_ _21\"/>consolid<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _11\"/>si <span class=\"_ _25\"/><span class=\"ls7\">\u00e8 <span class=\"_ _2d\"/></span>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>egn<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta<span class=\"_ _0\"/> m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ntenere <span class=\"_ _2c\"> </span>inde<span class=\"_ _1\"/>nne<span class=\"_ _20\"/> <span class=\"_ _93\"> </span>le <span class=\"_ _29\"> </span>consolidate <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>ord<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ne<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>agli <span class=\"_ _29\"> </span>omessi <span class=\"_ _2c\"> </span>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa<span class=\"_ _0\"/>men<span class=\"_ _20\"/>ti <span class=\"_ _2c\"> </span>delle <span class=\"_ _2c\"> </span>somme<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>dovute <span class=\"_ _2c\"> </span>in <span class=\"_ _2c\"> </span>base <span class=\"_ _29\"> </span>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _264\"> </span>dichiarazio<span class=\"_ _20\"/>ne.<span class=\"_ _264\"> </span>Si <span class=\"_ _0\"/>ripo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>se<span class=\"_ _20\"/>guito <span class=\"_ _0\"/>la riconcili<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>tra <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _0\"/>aliquote fiscali teoriche<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>l<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>liquota <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ffe<span class=\"_ _1\"/>ttiva <span class=\"_ _0\"/>risultante<span class=\"_ _20\"/> <span class=\"_ _0\"/>dai dati <span class=\"_ _0\"/>d<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>onomi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>o (valo<span class=\"_ _1\"/>ri <span class=\"_ _0\"/>e<span class=\"_ _20\"/>spr<span class=\"_ _0\"/>essi<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>igli<span class=\"_ _0\"/>aia di<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/>uro):<span class=\"_ _264\"> </span>31-d<span class=\"_ _33\"/>ic<span class=\"_ _151\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>Im<span class=\"_ _12a\"/>post<span class=\"_ _20\"/>e corr<span class=\"_ _20\"/>en<span class=\"_ _20\"/>ti<span class=\"_ _1bd\"> </span><span class=\"ls68\">260 <span class=\"_ _ea\"> </span>375<span class=\"_ _264\"> </span></span>Im<span class=\"_ _12a\"/>post<span class=\"_ _20\"/>e di<span class=\"_ _33\"/>f<span class=\"_ _20\"/>f<span class=\"_ _33\"/>eri<span class=\"_ _12a\"/>te (<span class=\"_ _20\"/>an<span class=\"_ _20\"/>ti<span class=\"_ _33\"/>ci<span class=\"_ _12a\"/>pate)<span class=\"_ _146\"> </span><span class=\"ls68\">317 <span class=\"_ _ea\"> </span>436<span class=\"_ _264\"> </span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _1be\"> </span><span class=\"ls68\">577 <span class=\"_ _ea\"> </span>811</span><div class=\"c wdb h1e4\" style=\"left:-1.2899246px; bottom:4.591156px;\"><div class=\"t m3a x30 h1e5 yb42 ff3 fs49 fc0 sc0 ls0 ws0\">(<span class=\"_ _20\"/>i<span class=\"_ _0\"/>n migli<span class=\"_ _0\"/>ai<span class=\"_ _0\"/>a di eur<span class=\"_ _0\"/>o)<span class=\"_ _264\"> </span></div><div class=\"t m3a x17 h1e6 yb43 ff2 fs49 fc0 sc0 lsd ws0\">31.12.2022<span class=\"_ _1bf\"> </span>31.12.2021<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e7 yb44 ff1 fs49 fc0 sc0 ls0 ws0\">Reddit<span class=\"_ _1\"/>o an<span class=\"_ _20\"/>te im<span class=\"_ _12a\"/>pos<span class=\"_ _0\"/>t<span class=\"_ _1\"/>e<span class=\"_ _125\"> </span><span class=\"lsd\">1.020<span class=\"_ _d9\"> </span>1.381<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e7 yb45 ff1 fs49 fc0 sc0 ls0 ws0\">Aliqu<span class=\"_ _20\"/>ota I<span class=\"_ _20\"/>RES<span class=\"_ _1c0\"> </span><span class=\"lsd\">24,00%<span class=\"_ _b7\"> </span>24,00%<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e6 yb46 ff2 fs49 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"/>RE<span class=\"_ _20\"/>S t<span class=\"_ _0\"/>e<span class=\"_ _11\"/>or<span class=\"_ _33\"/>ica<span class=\"_ _1c1\"> </span><span class=\"lsd\">245<span class=\"_ _c6\"> </span>331<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e7 yb47 ff1 fs49 fc0 sc0 ls0 ws0\">Cost<span class=\"_ _20\"/>o del<span class=\"_ _0\"/> l<span class=\"_ _0\"/>avoro<span class=\"_ _1c2\"> </span><span class=\"lsd\">21.734<span class=\"_ _d8\"> </span>22.075<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e5 yb48 ff3 fs49 fc0 sc0 ls0 ws0\">Personal<span class=\"_ _0\"/>e dipendent<span class=\"_ _0\"/>e<span class=\"_ _184\"> </span><span class=\"lsd\">21.050<span class=\"_ _1a8\"> </span>21.518<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e5 yb49 ff3 fs49 fc0 sc0 ls0 ws0\">Com<span class=\"_ _20\"/>penso amm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ni<span class=\"_ _0\"/>st<span class=\"_ _0\"/>rat<span class=\"_ _0\"/>ori<span class=\"_ _1c3\"> </span><span class=\"lsd\">684<span class=\"_ _c6\"> </span>557<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e7 yb4a ff1 fs49 fc0 sc0 ls0 ws0\">Proven<span class=\"_ _20\"/>ti e on<span class=\"_ _20\"/>er<span class=\"_ _0\"/>i fin<span class=\"_ _20\"/>an<span class=\"_ _20\"/>z<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>i<span class=\"_ _1c4\"> </span>(2.829)<span class=\"_ _131\"> </span>(3.158)<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e7 yb4b ff1 fs49 fc0 sc0 ls0 ws0\">U<span class=\"_ _33\"/>tili<span class=\"_ _0\"/> e per<span class=\"_ _0\"/>dite da partecipate<span class=\"_ _1c5\"> </span>0<span class=\"_ _183\"> </span>0<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e7 yb4c ff1 fs49 fc0 sc0 ls0 ws0\">Reddit<span class=\"_ _1\"/>o an<span class=\"_ _20\"/>te im<span class=\"_ _12a\"/>pos<span class=\"_ _0\"/>t<span class=\"_ _1\"/>e ai<span class=\"_ _0\"/> f<span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _20\"/>i<span class=\"_ _0\"/> I<span class=\"_ _20\"/>RAP<span class=\"_ _50\"> </span><span class=\"lsd\">25.583<span class=\"_ _d8\"> </span>26.614<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e7 yb4d ff1 fs49 fc0 sc0 ls0 ws0\">Aliqu<span class=\"_ _20\"/>ota I<span class=\"_ _20\"/>RA<span class=\"_ _20\"/>P<span class=\"_ _1c6\"> </span><span class=\"lsd\">3,90%<span class=\"_ _19b\"> </span>3,90%<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e6 yb4e ff2 fs49 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"/>RA<span class=\"_ _20\"/>P te<span class=\"_ _11\"/>or<span class=\"_ _20\"/>ica<span class=\"_ _1c7\"> </span><span class=\"lsd\">998<span class=\"_ _d9\"> </span>1.038<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e6 yb4f ff2 fs49 fc0 sc0 ls0 ws0\">Total<span class=\"_ _20\"/>e<span class=\"_ _11\"/> im<span class=\"_ _12a\"/>p<span class=\"_ _33\"/>os<span class=\"_ _0\"/>i<span class=\"_ _20\"/>z<span class=\"_ _11\"/>ion<span class=\"_ _12a\"/>e<span class=\"_ _11\"/> t<span class=\"_ _0\"/>e<span class=\"_ _0\"/>ori<span class=\"_ _20\"/>ca<span class=\"_ _185\"> </span><span class=\"lsd\">1.243<span class=\"_ _d9\"> </span>1.369<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e6 yb50 ff2 fs49 fc0 sc0 ls0 ws0\">I<span class=\"_ _20\"/>m<span class=\"_ _33\"/>p<span class=\"_ _20\"/>ost<span class=\"_ _0\"/>e<span class=\"_ _0\"/> c<span class=\"_ _0\"/>on<span class=\"_ _33\"/>t<span class=\"_ _0\"/>ab<span class=\"_ _33\"/>il<span class=\"_ _20\"/>iz<span class=\"_ _0\"/>z<span class=\"_ _11\"/>ate<span class=\"_ _11\"/> a CE<span class=\"_ _189\"> </span><span class=\"lsd\">577<span class=\"_ _c6\"> </span>811<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e7 yb51 ff1 fs49 fc0 sc0 ls0 ws0\">Dif<span class=\"_ _20\"/>feren<span class=\"_ _20\"/>z<span class=\"_ _20\"/>a<span class=\"_ _1c8\"> </span><span class=\"lsd\">666<span class=\"_ _c6\"> </span>558<span class=\"_ _264\"> </span></span></div><div class=\"t m3a x30 h1e6 yb52 ff2 fs49 fc0 sc0 ls0 ws0\">Pr<span class=\"_ _33\"/>in<span class=\"_ _33\"/>cip<span class=\"_ _33\"/>ali<span class=\"_ _20\"/> m<span class=\"_ _33\"/>otivaz<span class=\"_ _0\"/>ion<span class=\"_ _12a\"/>i d<span class=\"_ _33\"/>e<span class=\"_ _11\"/>l<span class=\"_ _1\"/>l<span class=\"_ _20\"/>a d<span class=\"_ _20\"/>iffe<span class=\"_ _11\"/>r<span class=\"_ _20\"/>e<span class=\"_ _11\"/>n<span class=\"_ _33\"/>z<span class=\"_ _11\"/>a tra i<span class=\"_ _20\"/>m<span class=\"_ _12a\"/>p<span class=\"_ _20\"/>os<span class=\"_ _0\"/>i<span class=\"_ _20\"/>z<span class=\"_ _11\"/>ion<span class=\"_ _12a\"/>e<span class=\"_ _11\"/> t<span class=\"_ _0\"/>e<span class=\"_ _0\"/>ori<span class=\"_ _20\"/>ca e<span class=\"_ _11\"/> e<span class=\"_ _0\"/>f<span class=\"_ _0\"/>fe<span class=\"_ _11\"/>tt<span class=\"_ _0\"/>i<span class=\"_ _20\"/>va<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e7 yb53 ff1 fs49 fc0 sc0 ls0 ws0\">Svalu<span class=\"_ _20\"/>taz<span class=\"_ _20\"/>ion<span class=\"_ _20\"/>e<span class=\"_ _0\"/> credi<span class=\"_ _0\"/>ti<span class=\"_ _1c9\"> </span>0<span class=\"_ _183\"> </span>0<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e7 yb54 ff1 fs49 fc0 sc0 ls0 ws0\">Accan<span class=\"_ _33\"/>ton<span class=\"_ _33\"/>am<span class=\"_ _33\"/>en<span class=\"_ _20\"/>ti fon<span class=\"_ _33\"/>di<span class=\"_ _0\"/> ri<span class=\"_ _0\"/>sch<span class=\"_ _20\"/>i<span class=\"_ _0\"/> i<span class=\"_ _0\"/>n<span class=\"_ _20\"/>dedu<span class=\"_ _20\"/>ci<span class=\"_ _0\"/>bil<span class=\"_ _0\"/>i<span class=\"_ _1ca\"> </span>0<span class=\"_ _183\"> </span>0<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e7 yb55 ff1 fs49 fc0 sc0 ls0 ws0\">Rila<span class=\"_ _0\"/>sci<span class=\"_ _0\"/>o sval<span class=\"_ _0\"/>u<span class=\"_ _20\"/>t<span class=\"_ _1\"/>az<span class=\"_ _20\"/>i<span class=\"_ _0\"/>on<span class=\"_ _20\"/>e cr<span class=\"_ _0\"/>editi e fon<span class=\"_ _33\"/>di<span class=\"_ _0\"/> ri<span class=\"_ _0\"/>sch<span class=\"_ _20\"/>i<span class=\"_ _0\"/> n<span class=\"_ _20\"/>on<span class=\"_ _20\"/> dedott<span class=\"_ _20\"/>i<span class=\"_ _0\"/> eser<span class=\"_ _0\"/>cizi precede<span class=\"_ _0\"/>n<span class=\"_ _20\"/>t<span class=\"_ _20\"/>i<span class=\"_ _18b\"> </span>(159)<span class=\"_ _64\"> </span>(<span class=\"_ _0\"/>67)<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e7 yb56 ff1 fs49 fc0 sc0 ls0 ws0\">Alt<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e var<span class=\"_ _0\"/>iazion<span class=\"_ _33\"/>i<span class=\"_ _1cb\"> </span>(507)<span class=\"_ _8e\"> </span>(<span class=\"_ _0\"/>491)<span class=\"_ _264\"> </span></div><div class=\"t m3a x30 h1e6 yb57 ff2 fs49 fc0 sc0 ls0 ws0\">Di<span class=\"_ _20\"/>ff<span class=\"_ _0\"/>e<span class=\"_ _11\"/>r<span class=\"_ _33\"/>e<span class=\"_ _11\"/>n<span class=\"_ _20\"/>z<span class=\"_ _11\"/>a<span class=\"_ _1cc\"> </span>(666)<span class=\"_ _8e\"> </span>(<span class=\"_ _0\"/>558)</div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-371": {
   "value": "19.<span class=\"ff1\"> </span>Util<span class=\"_ _1\"/>e (perdi<span class=\"_ _1\"/>ta) per azi<span class=\"_ _1\"/>one<span class=\"_ _0\"/> Al 31 dicem<span class=\"_ _33\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> 2022<span class=\"_ _0\"/> r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> un util<span class=\"_ _20\"/>e p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> a<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one par<span class=\"_ _0\"/>i a 0,0195 e<span class=\"_ _1\"/>uro.<span class=\"_ _264\"> </span>U<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ile<span class=\"_ _1\"/> <span class=\"_ _20\"/>(p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>dita) <span class=\"_ _20\"/>base <span class=\"_ _20\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _33\"/> <span class=\"ls7\">\u00e8 </span>st<span class=\"_ _0\"/>ata <span class=\"_ _20\"/>ca<span class=\"_ _0\"/>lc<span class=\"_ _20\"/>olata<span class=\"_ _0\"/> <span class=\"_ _20\"/>rapporta<span class=\"_ _1\"/>ndo <span class=\"_ _33\"/>i<span class=\"_ _0\"/>l <span class=\"_ _33\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _1\"/>tato <span class=\"_ _20\"/>netto <span class=\"_ _20\"/>del <span class=\"_ _20\"/>Gruppo <span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _20\"/>la m<span class=\"_ _20\"/>edia <span class=\"_ _20\"/>ponde<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ata<span class=\"_ _264\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _20\"/>azioni <span class=\"_ _33\"/>ordinarie <span class=\"_ _33\"/>in <span class=\"_ _33\"/>circolazione<span class=\"_ _20\"/> d<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>ante <span class=\"_ _12a\"/>l'a<span class=\"_ _0\"/>nno <span class=\"_ _33\"/>pa<span class=\"_ _0\"/>ri <span class=\"_ _12a\"/>a<span class=\"_ _0\"/> <span class=\"_ _20\"/>22.741<span class=\"_ _20\"/>.<span class=\"_ _0\"/>628. <span class=\"_ _33\"/><span class=\"ff7\">L\u2019utile<span class=\"_ _20\"/> <span class=\"_ _20\"/>(perdita) <span class=\"_ _33\"/>diluito <span class=\"_ _33\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _33\"/>a<span class=\"_ _0\"/>zione<span class=\"_ _33\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>isul<span class=\"_ _20\"/>ta<span class=\"_ _264\"> </span></span>coin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>idente<span class=\"_ _20\"/> <span class=\"_ _0\"/>in quanto non risultano<span class=\"_ _20\"/> <span class=\"_ _0\"/>titoli in<span class=\"_ _1\"/> circol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zione equivalenti<span class=\"_ _20\"/> <span class=\"_ _0\"/>alle azioni<span class=\"_ _20\"/>.<span class=\"_ _11\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-372": {
   "value": "Garanz<span class=\"_ _20\"/>i<span class=\"_ _0\"/>e ed<span class=\"_ _1\"/> altri impegni<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta: <span class=\"_ _0\"/> Le<span class=\"_ _20\"/> garanzie<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>estate<span class=\"_ _20\"/> al 31 <span class=\"_ _20\"/>di<span class=\"_ _1\"/>cembr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> 2022 si <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>riscono pe<span class=\"_ _20\"/>r e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o 28.100 m<span class=\"_ _33\"/>ila a g<span class=\"_ _20\"/>ara<span class=\"_ _0\"/>n<span class=\"_ _1\"/>zie<span class=\"_ _20\"/> ipotec<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie i<span class=\"_ _20\"/>scritt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> sugl<span class=\"_ _264\"> </span>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ili <span class=\"_ _11\"/>di <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>oprie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di <span class=\"_ _21\"/>Edos <span class=\"_ _11\"/>S<span class=\"_ _0\"/>.r.l<span class=\"_ _1\"/><span class=\"ls6\">. <span class=\"_ _11\"/><span class=\"ls0\">a <span class=\"_ _21\"/>garanz<span class=\"_ _20\"/>ia <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>finanziamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>e<span class=\"_ _1\"/>rogati, <span class=\"_ _21\"/>come<span class=\"_ _20\"/> <span class=\"_ _22\"/>descritto <span class=\"_ _11\"/>in <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>edenz<span class=\"_ _1\"/>a <span class=\"_ _22\"/>(no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span></span>4.d). 31-d<span class=\"_ _33\"/>ic<span class=\"_ _151\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>G<span class=\"_ _20\"/>aran<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>e pres<span class=\"_ _20\"/>tat<span class=\"_ _20\"/>e <span class=\"_ _1cd\"> </span>28.100 <span class=\"_ _c4\"> </span>28.100<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _59\"> </span>28.100 <span class=\"_ _c4\"> </span>28.100",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-390": {
   "value": "Garanz<span class=\"_ _20\"/>i<span class=\"_ _0\"/>e ed<span class=\"_ _1\"/> altri impegni<span class=\"_ _264\"> </span>La vo<span class=\"_ _1\"/>ce in<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tto risulta cos\u00ec com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>osta: <span class=\"_ _0\"/> Le<span class=\"_ _20\"/> garanzie<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>estate<span class=\"_ _20\"/> al 31 <span class=\"_ _20\"/>di<span class=\"_ _1\"/>cembr<span class=\"_ _0\"/>e<span class=\"_ _20\"/> 2022 si <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>riscono pe<span class=\"_ _20\"/>r e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>o 28.100 m<span class=\"_ _33\"/>ila a g<span class=\"_ _20\"/>ara<span class=\"_ _0\"/>n<span class=\"_ _1\"/>zie<span class=\"_ _20\"/> ipotec<span class=\"_ _20\"/>a<span class=\"_ _0\"/>rie i<span class=\"_ _20\"/>scritt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> sugl<span class=\"_ _264\"> </span>imm<span class=\"_ _20\"/>ob<span class=\"_ _0\"/>ili <span class=\"_ _11\"/>di <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>oprie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>di <span class=\"_ _21\"/>Edos <span class=\"_ _11\"/>S<span class=\"_ _0\"/>.r.l<span class=\"_ _1\"/><span class=\"ls6\">. <span class=\"_ _11\"/><span class=\"ls0\">a <span class=\"_ _21\"/>garanz<span class=\"_ _20\"/>ia <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _22\"/>finanziamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _21\"/>e<span class=\"_ _1\"/>rogati, <span class=\"_ _21\"/>come<span class=\"_ _20\"/> <span class=\"_ _22\"/>descritto <span class=\"_ _11\"/>in <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>c<span class=\"_ _0\"/>edenz<span class=\"_ _1\"/>a <span class=\"_ _22\"/>(no<span class=\"_ _20\"/>t<span class=\"_ _0\"/>a<span class=\"_ _264\"> </span></span></span>4.d). 31-d<span class=\"_ _33\"/>ic<span class=\"_ _151\"> </span>31-d<span class=\"_ _20\"/>ic<span class=\"_ _264\"> </span>2022<span class=\"_ _18b\"> </span>2021<span class=\"_ _264\"> </span>G<span class=\"_ _20\"/>aran<span class=\"_ _33\"/>z<span class=\"_ _20\"/>i<span class=\"_ _33\"/>e pres<span class=\"_ _20\"/>tat<span class=\"_ _20\"/>e <span class=\"_ _1cd\"> </span>28.100 <span class=\"_ _c4\"> </span>28.100<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _59\"> </span>28.100 <span class=\"_ _c4\"> </span>28.100",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-391": {
   "value": "Inf<span class=\"_ _20\"/>o<span class=\"_ _0\"/>rmazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>ex art. 1, <span class=\"_ _0\"/>com<span class=\"_ _20\"/>ma 125, del<span class=\"_ _1\"/>la legge 4 a<span class=\"_ _1\"/>gosto <span class=\"_ _0\"/>2017 n<span class=\"_ _1\"/>. 124<span class=\"_ _0\"/> In<span class=\"_ _20\"/> <span class=\"_ _0\"/>relazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>al disposto<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i cui a<span class=\"_ _0\"/>ll'<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>t. 1, com<span class=\"_ _20\"/>ma 125, <span class=\"_ _0\"/>de<span class=\"_ _20\"/>lla <span class=\"_ _0\"/>leg<span class=\"_ _20\"/>ge 124/2017, in me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ito all'o<span class=\"_ _20\"/>bb<span class=\"_ _0\"/>ligo di dare<span class=\"_ _1\"/> eviden<span class=\"_ _20\"/>za <span class=\"_ _0\"/>in no<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> integ<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>iv<span class=\"_ _20\"/>a <span class=\"_ _0\"/>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>somme<span class=\"_ _20\"/> <span class=\"_ _0\"/>di <span class=\"_ _0\"/>den<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ro even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>lmen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> r<span class=\"_ _0\"/>icevute nell<span class=\"_ _20\"/>'<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio a t<span class=\"_ _0\"/>ito<span class=\"_ _20\"/>lo di<span class=\"_ _264\"> </span>sovven<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ioni<span class=\"_ _20\"/>,<span class=\"_ _0\"/> c<span class=\"_ _0\"/>on<span class=\"_ _1\"/>tributi, in<span class=\"_ _20\"/>car<span class=\"_ _0\"/>ichi retribui<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i e<span class=\"_ _20\"/> <span class=\"_ _0\"/>comunq<span class=\"_ _1\"/>ue vantaggi economi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> <span class=\"_ _0\"/>qualunque gene<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e dalle<span class=\"_ _20\"/> pubbli<span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>mm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>nistrazioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> dai sogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ti di cui al comm<span class=\"_ _20\"/>a <span class=\"_ _0\"/>125 del mede<span class=\"_ _20\"/>s<span class=\"_ _0\"/>imo<span class=\"_ _20\"/> <span class=\"_ _0\"/>ar<span class=\"_ _0\"/>tic<span class=\"_ _1\"/>olo, <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rto superio<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _264\"> </span>Euro 10.000 aven<span class=\"_ _20\"/>ti la carat<span class=\"_ _0\"/>te<span class=\"_ _20\"/>r<span class=\"_ _0\"/>istic<span class=\"_ _20\"/>a<span class=\"_ _0\"/> di<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ogazioni in<span class=\"_ _20\"/> <span class=\"_ _0\"/>dena<span class=\"_ _0\"/>ro, n<span class=\"_ _20\"/>on aventi carattere<span class=\"_ _20\"/> <span class=\"_ _0\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ale e privi<span class=\"_ _1\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>natura<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>risp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>iva o risarcito<span class=\"_ _20\"/>ria,<span class=\"_ _0\"/> Eukedo<span class=\"_ _20\"/>s S<span class=\"_ _0\"/>.p.<span class=\"_ _0\"/>A<span class=\"_ _20\"/>.<span class=\"_ _0\"/> non<span class=\"_ _1\"/> ha ottenuto<span class=\"_ _20\"/> <span class=\"_ _0\"/>tali somm<span class=\"_ _20\"/>e <span class=\"_ _0\"/>ed Edo<span class=\"_ _1\"/>s S.<span class=\"_ _0\"/>r.l. ha otte<span class=\"_ _20\"/>nut<span class=\"_ _0\"/>o<span class=\"_ _20\"/> <span class=\"_ _0\"/>da GSE un<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ibuto<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> 21.<span class=\"_ _0\"/>136<span class=\"_ _1\"/>,10 euro rice<span class=\"_ _20\"/>vuto nel 2022.<span class=\"_ _0\"/> Si ved<span class=\"_ _20\"/>a<span class=\"_ _0\"/> inoltre<span class=\"_ _20\"/> <span class=\"_ _0\"/>quanto<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>di<span class=\"_ _0\"/>cato nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>sit<span class=\"_ _0\"/>o<span class=\"_ _1\"/> del Regi<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ro nazionale<span class=\"_ _20\"/> <span class=\"_ _0\"/>degli Ai<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>i di Sta<span class=\"_ _0\"/>to (RNA<span class=\"_ _20\"/>) per gli<span class=\"_ _20\"/> <span class=\"_ _0\"/>ulterio<span class=\"_ _1\"/>ri<span class=\"_ _264\"> </span>aiuti di<span class=\"_ _1\"/> sta<span class=\"_ _0\"/>to n<span class=\"_ _20\"/>on r<span class=\"_ _0\"/>ie<span class=\"_ _20\"/>ntra<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _0\"/>nell<span class=\"_ _1\"/>a ca<span class=\"_ _0\"/>tego<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia sopra.<span class=\"_ _264\"> </span>Pe<span class=\"_ _1\"/>r <span class=\"_ _0\"/>g<span class=\"_ _1\"/>li altri con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ributi, di<span class=\"_ _1\"/> car<span class=\"_ _0\"/>attere<span class=\"_ _20\"/> <span class=\"_ _0\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ale, si<span class=\"_ _0\"/>g<span class=\"_ _1\"/>nificativi<span class=\"_ _1\"/> nel 2022 si ved<span class=\"_ _20\"/>a<span class=\"_ _0\"/> quanto<span class=\"_ _20\"/> <span class=\"_ _0\"/>desc<span class=\"_ _1\"/>ritt<span class=\"_ _0\"/>o nell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>lazione<span class=\"_ _20\"/> sull<span class=\"_ _20\"/>a<span class=\"_ _0\"/> gestione<span class=\"_ _20\"/> <span class=\"_ _0\"/>nel paragrafo \u201cfatti d<span class=\"_ _1\"/>i rilievo<span class=\"_ _20\"/> <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iodo\u201d.<span class=\"_ _0\"/><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-373": {
   "value": "Operazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ni con<span class=\"_ _20\"/> <span class=\"_ _11\"/>P<span class=\"_ _20\"/>arti Correlate<span class=\"_ _264\"> </span>Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito<span class=\"_ _20\"/> <span class=\"_ _0\"/>vengono<span class=\"_ _20\"/> <span class=\"_ _0\"/>riepilog<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te le<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipali o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>in e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e tra<span class=\"_ _1\"/> il<span class=\"_ _1\"/> Gruppo Euke<span class=\"_ _20\"/>dos<span class=\"_ _0\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>le<span class=\"_ _1\"/> entit\u00e0 correl<span class=\"_ _20\"/>at<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>(in<span class=\"_ _264\"> </span>migli<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ia di<span class=\"_ _20\"/> <span class=\"_ _0\"/>Euro) come<span class=\"_ _20\"/> <span class=\"_ _0\"/>definite dallo<span class=\"_ _20\"/> <span class=\"_ _0\"/>IAS 24:<span class=\"_ _0\"/> Le<span class=\"_ _20\"/> <span class=\"_ _0\"/>entit\u00e0 <span class=\"_ _0\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>i sen<span class=\"_ _20\"/>si <span class=\"_ _0\"/>del prin<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ipio IAS 24 e pi<span class=\"_ _20\"/>\u00f9 <span class=\"_ _0\"/>rilev<span class=\"_ _1\"/>anti, sono<span class=\"_ _1\"/> le seguen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i:<span class=\"_ _11\"/> Crediti<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff1\">Credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>verso<span class=\"_ _1\"/> <span class=\"_ _11\"/>il Gruppo <span class=\"_ _0\"/>La <span class=\"_ _0\"/>Villa <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>verso<span class=\"_ _1\"/> <span class=\"_ _11\"/>A<span class=\"_ _20\"/>r<span class=\"_ _0\"/>kiholding<span class=\"_ _20\"/> <span class=\"_ _0\"/>S<span class=\"_ _0\"/>.r.l. <span class=\"_ _11\"/>pe<span class=\"_ _1\"/>r <span class=\"_ _0\"/>distacchi<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _1\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sonale<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ls7\">e <span class=\"_ _11\"/></span>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _0\"/>pass<span class=\"_ _0\"/>aggi<span class=\"_ _264\"> </span></span></span>dire<span class=\"_ _20\"/>tti <span class=\"_ _21\"/>di <span class=\"_ _11\"/>personale<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _11\"/>sede <span class=\"_ _11\"/>a <span class=\"_ _11\"/>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito<span class=\"_ _1\"/> <span class=\"_ _11\"/>della <span class=\"_ _11\"/>r<span class=\"_ _0\"/>io<span class=\"_ _20\"/>r<span class=\"_ _0\"/>gani<span class=\"_ _1\"/>zzazione <span class=\"_ _11\"/>dei<span class=\"_ _20\"/> <span class=\"_ _21\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>vizi <span class=\"_ _11\"/>he<span class=\"_ _20\"/>a<span class=\"_ _0\"/>dquarter <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _21\"/>l\u2019<span class=\"_ _1\"/>ammon<span class=\"_ _20\"/>tar<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>vari ratei (fe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ie, pe<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _1\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i, R<span class=\"_ _0\"/>o<span class=\"_ _1\"/>l, tredi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>esim<span class=\"_ _20\"/>a<span class=\"_ _0\"/>, quattordice<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ima <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>TFR).<span class=\"_ _0\"/> Debiti<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff1\">De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iti comme<span class=\"_ _20\"/>rc<span class=\"_ _0\"/>iali per la forni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ura<span class=\"_ _0\"/> in<span class=\"_ _20\"/> <span class=\"_ _0\"/>outso<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>cing<span class=\"_ _20\"/> <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>se<span class=\"_ _20\"/>r<span class=\"_ _11\"/>v<span class=\"_ _20\"/>i<span class=\"_ _0\"/>zio<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i redazione e ten<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>a delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>bust<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>paga<span class=\"_ _264\"> </span></span></span>nonch\u00e9<span class=\"_ _20\"/> <span class=\"_ _0\"/>della con<span class=\"_ _20\"/>su<span class=\"_ _0\"/>lenza in<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>ateria di sic<span class=\"_ _1\"/>ur<span class=\"_ _0\"/>ez<span class=\"_ _20\"/>za <span class=\"_ _0\"/>sui luoghi di l<span class=\"_ _20\"/>a<span class=\"_ _0\"/>voro<span class=\"_ _1\"/> <span class=\"_ _0\"/>da parte d<span class=\"_ _20\"/>i <span class=\"_ _0\"/>Ark<span class=\"_ _20\"/>i<span class=\"_ _0\"/>holding S.r.l. e<span class=\"_ _20\"/> pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> il distacco<span class=\"_ _20\"/> <span class=\"_ _0\"/>di personale<span class=\"_ _20\"/> <span class=\"_ _0\"/>da par<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>lle<span class=\"_ _1\"/> s<span class=\"_ _0\"/>ocie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> del Gruppo<span class=\"_ _20\"/> <span class=\"_ _0\"/>La Vi<span class=\"_ _1\"/>lla.<span class=\"_ _0\"/> -<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff1\">De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>it<span class=\"ff7\">i emersi<span class=\"_ _1\"/> in s<span class=\"_ _0\"/>ede<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>ri<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rganiz<span class=\"_ _1\"/>zazione dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>vizi headq<span class=\"_ _1\"/>uar<span class=\"_ _0\"/>te<span class=\"_ _20\"/>r<span class=\"_ _0\"/> per l\u2019amm<span class=\"_ _20\"/>onta<span class=\"_ _0\"/>re dei<span class=\"_ _20\"/> <span class=\"_ _0\"/>vari ratei<span class=\"_ _264\"> </span></span></span></span>(fe<span class=\"_ _1\"/>rie, pe<span class=\"_ _1\"/>r<span class=\"_ _0\"/>me<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i, Rol, tredi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>esim<span class=\"_ _20\"/>a,<span class=\"_ _0\"/> quattordice<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ima e TFR) r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>lativi al pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sonale<span class=\"_ _20\"/> <span class=\"_ _11\"/>ogge<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o di passag<span class=\"_ _1\"/>gio<span class=\"_ _264\"> </span>dire<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _0\"/>il<span class=\"_ _20\"/> Gr<span class=\"_ _0\"/>uppo La Vil<span class=\"_ _20\"/>la<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff1\">De<span class=\"_ _20\"/>b<span class=\"_ _0\"/>iti ve<span class=\"_ _1\"/>rso il Tr<span class=\"_ _0\"/>ust Iucul<span class=\"_ _20\"/>a<span class=\"_ _0\"/><span class=\"ff7\">no<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> r<span class=\"_ _0\"/>elativi<span class=\"_ _20\"/> a<span class=\"_ _0\"/>ll\u2019affi<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o degli uffic<span class=\"_ _1\"/>i di<span class=\"_ _1\"/> s<span class=\"_ _0\"/>ede<span class=\"_ _20\"/>,<span class=\"_ _0\"/> trattati a seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ta in<span class=\"_ _20\"/> </span></span></span>vigo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e dell\u2019IFRS 16, com<span class=\"_ _20\"/>e leasing.<span class=\"ff1\"> </span>Costi<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff7\">Costi<span class=\"_ _20\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iva<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ti d<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ll\u2019attivi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 svolta da Ark<span class=\"_ _1\"/>iholding<span class=\"_ _20\"/> <span class=\"_ _0\"/>S.r.l. nei<span class=\"_ _1\"/> confronti<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> Eukedo<span class=\"_ _1\"/>s S.<span class=\"_ _0\"/>p.A. e<span class=\"_ _1\"/> Edo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.r.l.<span class=\"_ _264\"> </span></span></span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> la r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>dazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/> t<span class=\"_ _0\"/>enuta delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>bust<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>paga, non<span class=\"_ _20\"/>ch\u00e9 per la<span class=\"_ _0\"/> con<span class=\"_ _20\"/>sulenza in<span class=\"_ _1\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia di<span class=\"_ _20\"/> <span class=\"_ _0\"/>sicurezza sui<span class=\"_ _264\"> </span>luoghi<span class=\"_ _20\"/> <span class=\"_ _0\"/>di l<span class=\"_ _20\"/>a<span class=\"_ _11\"/>vo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o.<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff1\">Costi<span class=\"_ _20\"/> <span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _0\"/>iva<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ti d<span class=\"_ _1\"/>a<span class=\"_ _0\"/>l distacco<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _1\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sonale<span class=\"_ _20\"/> <span class=\"_ _11\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so le<span class=\"_ _20\"/> s<span class=\"_ _0\"/>ociet\u00e0 <span class=\"_ _0\"/>de<span class=\"_ _20\"/>l Gruppo La Vill<span class=\"_ _20\"/>a<span class=\"_ _0\"/>. <span class=\"_ _0\"/> </span></span>-<span class=\"ff8\"> <span class=\"_ _e5\"> </span><span class=\"ff1\">Costi<span class=\"_ _20\"/> <span class=\"_ _0\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> i<span class=\"_ _0\"/>l canone<span class=\"_ _20\"/> di locazione dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> sede ammini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ti<span class=\"_ _20\"/>va del Gruppo (di<span class=\"_ _20\"/> <span class=\"_ _0\"/>proprie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> d<span class=\"_ _11\"/>el<span class=\"_ _20\"/> T<span class=\"_ _0\"/>rust<span class=\"_ _264\"> </span></span></span>Iucul<span class=\"_ _20\"/>a<span class=\"_ _0\"/>no) trattati, a se<span class=\"_ _20\"/>guit<span class=\"_ _0\"/>o<span class=\"_ _1\"/> dell\u2019en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ta in<span class=\"_ _20\"/> vi<span class=\"_ _0\"/>go<span class=\"_ _1\"/>re dell\u2019IFRS 16, come<span class=\"_ _20\"/> leasing e q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>indi come<span class=\"_ _20\"/> ammo<span class=\"_ _20\"/>rta<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>ed in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>er<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssi.<span class=\"_ _0\"/> Ricavi<span class=\"_ _264\"> </span>-<span class=\"ff8\"> <span class=\"_ _f3\"> </span></span>Ricavi<span class=\"_ _1\"/> deriv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nti princi<span class=\"_ _1\"/>palmente dal distacco<span class=\"_ _1\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>personale<span class=\"_ _20\"/> <span class=\"_ _0\"/>verso il Gruppo La Vill<span class=\"_ _20\"/>a<span class=\"_ _0\"/>.<span class=\"_ _264\"> </span>C<span class=\"_ _20\"/>r<span class=\"_ _20\"/>e<span class=\"_ _11\"/>d<span class=\"_ _33\"/>iti<span class=\"_ _20\"/> al <span class=\"_ _8a\"> </span>De<span class=\"_ _11\"/>b<span class=\"_ _20\"/>it<span class=\"_ _20\"/>i al<span class=\"_ _20\"/> <span class=\"_ _f4\"> </span>C<span class=\"_ _20\"/>os<span class=\"_ _11\"/>t<span class=\"_ _20\"/>i<span class=\"_ _49\"> </span>Ri<span class=\"_ _20\"/>cavi<span class=\"_ _264\"> </span>31/<span class=\"_ _20\"/>12/22<span class=\"_ _92\"> </span>31/1<span class=\"_ _1\"/>2/<span class=\"_ _1\"/>22<span class=\"_ _92\"> </span>31/12<span class=\"_ _1\"/>/2<span class=\"_ _1\"/>2<span class=\"_ _92\"> </span>31/12/<span class=\"_ _20\"/>22<span class=\"_ _264\"> </span>A<span class=\"_ _20\"/>rki<span class=\"_ _33\"/>h<span class=\"_ _20\"/>ol<span class=\"_ _33\"/>di<span class=\"_ _33\"/>n<span class=\"_ _20\"/>g<span class=\"_ _20\"/>  S.r.l<span class=\"_ _33\"/>.<span class=\"_ _f5\"> </span><span class=\"ls23\">80<span class=\"_ _f6\"/><span class=\"ls24\">                               <span class=\"ls0\"> <span class=\"_ _52\"> </span><span class=\"ls23\">42<span class=\"_ _f6\"/><span class=\"ls24\">                               <span class=\"_ _0\"/><span class=\"ls0\"> <span class=\"_ _ed\"> </span><span class=\"ls23\">309<span class=\"_ _f6\"/><span class=\"ls24\">                             <span class=\"ls0\"> <span class=\"_ _f7\"> </span>-<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span>L<span class=\"_ _20\"/>a V<span class=\"_ _1\"/>i<span class=\"_ _33\"/>l<span class=\"_ _33\"/>l<span class=\"_ _33\"/>a S.p.A<span class=\"_ _1\"/>.<span class=\"_ _f9\"> </span><span class=\"ls23\">37<span class=\"_ _f6\"/><span class=\"ls24\">                               <span class=\"ls0\"> <span class=\"_ _ed\"> </span><span class=\"ls23\">276<span class=\"_ _f6\"/><span class=\"ls24\">                             <span class=\"ls0\"> <span class=\"_ _52\"> </span><span class=\"ls23\">451<span class=\"_ _f6\"/><span class=\"ls24\">                             <span class=\"_ _0\"/><span class=\"ls0\"> <span class=\"_ _54\"> </span><span class=\"ls23\">91<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span></span>L<span class=\"_ _20\"/>a V<span class=\"_ _1\"/>i<span class=\"_ _33\"/>l<span class=\"_ _33\"/>l<span class=\"_ _33\"/>a S.r.l<span class=\"_ _12a\"/>.<span class=\"_ _1ce\"> </span><span class=\"ls23\">48<span class=\"_ _f6\"/><span class=\"ls24\">                               <span class=\"ls0\"> <span class=\"_ _52\"> </span><span class=\"ls23\">20<span class=\"_ _f6\"/><span class=\"ls24\">                               <span class=\"_ _0\"/><span class=\"ls0\"> <span class=\"_ _52\"> </span><span class=\"ls23\">44<span class=\"_ _f6\"/><span class=\"ls24\">                               <span class=\"ls0\"> <span class=\"_ _fb\"> </span><span class=\"ls23\">44<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span></span>T<span class=\"_ _20\"/>ru<span class=\"_ _33\"/>st I<span class=\"_ _20\"/>u<span class=\"_ _20\"/>cu<span class=\"_ _20\"/>l<span class=\"_ _33\"/>an<span class=\"_ _20\"/>o<span class=\"_ _fc\"> </span>1<span class=\"_ _f6\"/><span class=\"ls24\">                                 <span class=\"ls0\"> <span class=\"_ _9e\"> </span><span class=\"ls23\">225<span class=\"_ _f6\"/><span class=\"ls24\">                             <span class=\"ls0\"> <span class=\"_ _54\"> </span><span class=\"ls23\">86<span class=\"_ _f6\"/><span class=\"ls24\">                               <span class=\"ls0\"> <span class=\"_ _ee\"> </span>-<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span>T<span class=\"_ _20\"/>otal<span class=\"_ _20\"/>e<span class=\"_ _11\"/> <span class=\"_ _fd\"> </span><span class=\"ls23\">166<span class=\"_ _fe\"/><span class=\"ls24\">                              <span class=\"ls0\"> <span class=\"_ _ac\"> </span><span class=\"ls23\">563<span class=\"_ _fe\"/><span class=\"ls24\">                              <span class=\"_ _0\"/><span class=\"ls0\"> <span class=\"_ _ac\"> </span><span class=\"ls23\">890<span class=\"_ _fe\"/><span class=\"ls24\">                              <span class=\"_ _0\"/><span class=\"ls0\"> <span class=\"_ _ac\"> </span><span class=\"ls23\">135</span></span></span></span></span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-374": {
   "value": "Inf<span class=\"_ _20\"/>o<span class=\"_ _0\"/>rmazione ai<span class=\"_ _20\"/> <span class=\"_ _0\"/>sensi dell\u2019IF<span class=\"_ _20\"/>RS 7<span class=\"_ _0\"/><span class=\"ff2\"> </span>L\u2019attiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _2d\"> </span>del <span class=\"_ _25\"> </span>Gruppo <span class=\"_ _2d\"> </span>Euk<span class=\"_ _20\"/>edos <span class=\"_ _25\"> </span>\u00e8 <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/>sposta <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>d<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>un<span class=\"_ _20\"/>a <span class=\"_ _2d\"> </span>va<span class=\"_ _1\"/>rie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>rischi<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"> </span>natura <span class=\"_ _2d\"> </span>com<span class=\"_ _20\"/>me<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ciale <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>finanzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>ia <span class=\"_ _25\"> </span>che<span class=\"_ _264\"> </span>vengono<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>onitorati e<span class=\"_ _1\"/> <span class=\"_ _0\"/>ge<span class=\"_ _1\"/>stiti dalla Direzione<span class=\"_ _20\"/>. Di s<span class=\"_ _0\"/>eguito vengono<span class=\"_ _20\"/> <span class=\"_ _0\"/>esposti<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _1\"/>n sintesi<span class=\"_ _20\"/> <span class=\"_ _0\"/>i rischi cui<span class=\"_ _20\"/> <span class=\"_ _0\"/>Eu<span class=\"_ _0\"/>kedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A<span class=\"_ _1\"/>.<span class=\"_ _264\"> </span>ed<span class=\"_ _20\"/> <span class=\"_ _0\"/>il Gruppo sono<span class=\"_ _1\"/> <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggiorme<span class=\"_ _20\"/>nte esposti.<span class=\"_ _0\"/> P<span class=\"_ _1\"/>rincipali<span class=\"_ _20\"/> <span class=\"_ _0\"/>rischi ed ince<span class=\"_ _1\"/>rtezze ai quali<span class=\"_ _20\"/> <span class=\"_ _0\"/>il Gruppo \u00e8 esp<span class=\"_ _20\"/>osto <span class=\"_ _11\"/> Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i al settor<span class=\"_ _20\"/>e <span class=\"_ _0\"/>di riferiment<span class=\"_ _1\"/>o ed alla con<span class=\"_ _20\"/>c<span class=\"_ _0\"/>orrenza<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>Gruppo, <span class=\"_ _0\"/>at<span class=\"_ _0\"/>trave<span class=\"_ _20\"/>rso <span class=\"_ _11\"/>l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>Edos <span class=\"_ _0\"/>S.r.<span class=\"_ _0\"/>l., <span class=\"_ _0\"/>ha ad <span class=\"_ _0\"/>oggi c<span class=\"_ _0\"/>oncen<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ato <span class=\"_ _0\"/>il pr<span class=\"_ _0\"/>oprio<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff3\">core <span class=\"_ _0\"/>business</span> <span class=\"_ _0\"/>nella <span class=\"_ _0\"/>gestione<span class=\"_ _264\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>residenze<span class=\"_ _20\"/> p<span class=\"_ _0\"/>er anzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>i.<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _22\"/>s<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ttore <span class=\"_ _22\"/>dipende<span class=\"_ _20\"/> <span class=\"_ _25\"/>in <span class=\"_ _25\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nie<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _25\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ortante<span class=\"_ _20\"/> <span class=\"_ _25\"/>dalla <span class=\"_ _22\"/>P<span class=\"_ _0\"/>ubbli<span class=\"_ _20\"/>c<span class=\"_ _0\"/>a <span class=\"_ _2d\"/>Am<span class=\"_ _20\"/>ministrazione<span class=\"_ _20\"/> <span class=\"_ _25\"/>che<span class=\"_ _1\"/> <span class=\"_ _22\"/>r<span class=\"_ _0\"/>appr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>senta <span class=\"_ _22\"/>circa <span class=\"_ _25\"/>il<span class=\"_ _20\"/> <span class=\"_ _25\"/>42% <span class=\"_ _25\"/>del<span class=\"_ _264\"> </span>fatturato <span class=\"_ _25\"/>per <span class=\"_ _25\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>tt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>della <span class=\"_ _25\"/>controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _2d\"> </span>Edo<span class=\"_ _20\"/>s <span class=\"_ _2d\"> </span>S<span class=\"_ _0\"/>.r.<span class=\"_ _0\"/>l., <span class=\"_ _25\"/>in<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>pa<span class=\"_ _0\"/>rte<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>ttraverso<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>contributi<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>sa<span class=\"_ _0\"/>nitari <span class=\"_ _2d\"/>pagati <span class=\"_ _25\"/>dalle<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>Asl <span class=\"_ _2d\"/>di<span class=\"_ _264\"> </span>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>etenz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>ed<span class=\"_ _20\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>pa<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttrave<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _0\"/>la <span class=\"_ _0\"/>compartecipazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _0\"/>Comuni<span class=\"_ _1\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltr<span class=\"_ _0\"/>i enti c<span class=\"_ _0\"/>he<span class=\"_ _1\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>egrano<span class=\"_ _20\"/> <span class=\"_ _11\"/>le <span class=\"_ _0\"/>quote in <span class=\"_ _0\"/>ca<span class=\"_ _0\"/>po<span class=\"_ _264\"> </span>all\u2019<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>enza priv<span class=\"_ _1\"/>ata<span class=\"_ _0\"/>.<span class=\"ff1\"> </span>Rischi<span class=\"_ _20\"/>o d<span class=\"_ _0\"/>i cr<span class=\"_ _1\"/>edito<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _21\"/><span class=\"ff7\">r<span class=\"_ _0\"/>isc<span class=\"_ _1\"/>hio <span class=\"_ _11\"/>di <span class=\"_ _21\"/>credito<span class=\"_ _1\"/> <span class=\"_ _21\"/>r<span class=\"_ _0\"/>appre<span class=\"_ _20\"/>s<span class=\"_ _0\"/>enta <span class=\"_ _21\"/>l\u2019e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>osizione<span class=\"_ _33\"/> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>potenziali<span class=\"_ _1\"/> <span class=\"_ _21\"/>perdite<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>deriv<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _22\"/>dal <span class=\"_ _21\"/>m<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nc<span class=\"_ _1\"/>ato <span class=\"_ _21\"/>adem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>imento <span class=\"_ _21\"/>delle<span class=\"_ _264\"> </span></span>obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> ass<span class=\"_ _0\"/>unte<span class=\"_ _33\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla controparte. A<span class=\"_ _20\"/> <span class=\"_ _21\"/>causa <span class=\"_ _11\"/>della <span class=\"_ _11\"/>framm<span class=\"_ _20\"/>entazione <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _21\"/>credito<span class=\"_ _20\"/> <span class=\"_ _21\"/>verso <span class=\"_ _11\"/>la <span class=\"_ _11\"/>clien<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ela <span class=\"_ _11\"/>priv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _11\"/>con<span class=\"_ _1\"/> <span class=\"_ _11\"/>conseg<span class=\"_ _1\"/>uente <span class=\"_ _11\"/>alta <span class=\"_ _11\"/>in<span class=\"_ _20\"/>ci<span class=\"_ _0\"/>denza <span class=\"_ _11\"/>de<span class=\"_ _1\"/>i <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>conne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _0\"/>f<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rzoso, <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nc<span class=\"_ _1\"/>he<span class=\"_ _20\"/> <span class=\"_ _11\"/>at<span class=\"_ _0\"/>tra<span class=\"_ _0\"/>ve<span class=\"_ _33\"/>r<span class=\"_ _0\"/>so <span class=\"_ _0\"/>a<span class=\"_ _0\"/>zion<span class=\"_ _20\"/>i <span class=\"_ _11\"/>l<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li, <span class=\"_ _11\"/>rispe<span class=\"_ _20\"/>tto <span class=\"_ _0\"/>a<span class=\"_ _0\"/>lle <span class=\"_ _0\"/>somme<span class=\"_ _20\"/> <span class=\"_ _21\"/>da <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>cuperare, <span class=\"_ _11\"/>i<span class=\"_ _20\"/>l <span class=\"_ _11\"/>Gruppo <span class=\"_ _0\"/>ha<span class=\"_ _264\"> </span>inten<span class=\"_ _1\"/>sificato <span class=\"_ _0\"/>le <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>atte<span class=\"_ _1\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>individ<span class=\"_ _20\"/>uar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>em<span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>st<span class=\"_ _0\"/>ivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>le <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ituazioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>che <span class=\"_ _0\"/>possono <span class=\"_ _0\"/>portare <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>inc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>glio <span class=\"_ _0\"/>del<span class=\"_ _264\"> </span>credito<span class=\"_ _20\"/>  e<span class=\"_ _1\"/>  pe<span class=\"_ _33\"/>r<span class=\"_ _0\"/>tanto <span class=\"_ _2f\"> </span>alla <span class=\"_ _2e\"> </span>succe<span class=\"_ _33\"/>ssi<span class=\"_ _0\"/>va  f<span class=\"_ _1\"/>ase <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/>  so<span class=\"_ _1\"/>ffe<span class=\"_ _1\"/>r<span class=\"_ _0\"/>enz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>;  si<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>segn<span class=\"_ _20\"/>a<span class=\"_ _0\"/>la <span class=\"_ _2f\"> </span>altres\u00ec<span class=\"_ _20\"/>  che<span class=\"_ _33\"/>  il <span class=\"_ _2f\"> </span>fondo <span class=\"_ _2f\"> </span>svalutazione<span class=\"_ _20\"/>  credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _0\"/> attualm<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e iscritto<span class=\"_ _1\"/> a <span class=\"_ _0\"/>bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncio copre ci<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca il 36% dei crediti<span class=\"_ _20\"/> <span class=\"_ _0\"/>al 31 dicembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022. Come<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>ric<span class=\"_ _0\"/>hie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _2c\"> </span>dall\u2019<span class=\"_ _20\"/>IFR<span class=\"_ _0\"/>S <span class=\"_ _2c\"> </span>7 <span class=\"_ _2c\"> </span>vie<span class=\"_ _1\"/>ne <span class=\"_ _29\"> </span>r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>ata<span class=\"_ _0\"/> <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito <span class=\"_ _29\"> </span>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _2c\"> </span>ta<span class=\"_ _0\"/>be<span class=\"_ _20\"/>lla <span class=\"_ _2c\"> </span>di <span class=\"_ _29\"> </span>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>alisi <span class=\"_ _2c\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ianit\u00e0 <span class=\"_ _29\"> </span>dei <span class=\"_ _2b\"> </span><span class=\"ff1\">crediti<span class=\"_ _0\"/> </span>comme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ciali scaduti ed in<span class=\"_ _20\"/> <span class=\"_ _0\"/>scadenza a<span class=\"_ _0\"/>l 31<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022.<span class=\"_ _264\"> </span>Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i alla<span class=\"_ _1\"/> <span class=\"_ _0\"/>n<span class=\"_ _20\"/>o<span class=\"_ _0\"/>r<span class=\"_ _0\"/>m<span class=\"_ _20\"/>at<span class=\"_ _0\"/>iva<span class=\"_ _20\"/> <span class=\"_ _0\"/>di riferimento e a<span class=\"_ _20\"/>ll<span class=\"_ _0\"/>a<span class=\"_ _1\"/> <span class=\"_ _0\"/>di<span class=\"_ _1\"/>sciplina<span class=\"_ _1\"/> di <span class=\"_ _0\"/>fun<span class=\"_ _20\"/>zio<span class=\"_ _0\"/>nam<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nto delle<span class=\"_ _20\"/> <span class=\"_ _0\"/>RSA<span class=\"_ _11\"/> La <span class=\"_ _29\"> </span>ge<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ione  delle  r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>idenze  p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _29\"> </span>anzi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>i <span class=\"_ _29\"> </span>\u00e8  u<span class=\"_ _0\"/>n  s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ore <span class=\"_ _29\"> </span>caratteriz<span class=\"_ _1\"/>zato <span class=\"_ _29\"> </span>da  un\u2019incisiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2b\"> </span><span class=\"ff1\">regolamen<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>di<span class=\"_ _264\"> </span></span>em<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nazione<span class=\"_ _20\"/> <span class=\"_ _25\"/>nazion<span class=\"_ _20\"/>a<span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _25\"/>e <span class=\"_ _21\"/>r<span class=\"_ _0\"/>egion<span class=\"_ _20\"/>al<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>pertanto <span class=\"_ _22\"/>modi<span class=\"_ _1\"/>fiche <span class=\"_ _22\"/>della <span class=\"_ _22\"/>no<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _33\"/>a<span class=\"_ _0\"/>tiva <span class=\"_ _22\"/>vigen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e, <span class=\"_ _22\"/>inclusa <span class=\"_ _22\"/>quella <span class=\"_ _22\"/>in<span class=\"_ _20\"/> <span class=\"_ _25\"/>m<span class=\"_ _1\"/>at<span class=\"_ _0\"/>eri<span class=\"_ _1\"/>a <span class=\"_ _25\"/>di<span class=\"_ _264\"> </span>salute<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>sic<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>ezza <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>a<span class=\"_ _0\"/>m<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ien<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>ovve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _0\"/>l\u2019introduzione <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>nuove <span class=\"_ _11\"/>norm<span class=\"_ _1\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>potre<span class=\"_ _1\"/>bbero <span class=\"_ _0\"/>comp<span class=\"_ _0\"/>ortare<span class=\"_ _20\"/> <span class=\"_ _11\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>Gruppo <span class=\"_ _0\"/>la<span class=\"_ _0\"/> nece<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>it\u00e0 <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _25\"/>sostene<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/><span class=\"ff7\">co<span class=\"_ _20\"/>sti <span class=\"_ _22\"> </span>imprevisti <span class=\"_ _21\"/>o <span class=\"_ _22\"/>limi<span class=\"_ _1\"/>tar<span class=\"_ _0\"/>ne<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>l\u2019ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ativit\u00e0 <span class=\"_ _22\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>c<span class=\"_ _0\"/>onseg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enti<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/>ffetti <span class=\"_ _22\"/>pregi<span class=\"_ _20\"/>u<span class=\"_ _0\"/>dizievoli<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>sulle<span class=\"_ _264\"> </span></span>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> e/o sull<span class=\"_ _20\"/>a <span class=\"_ _0\"/>situazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>patr<span class=\"_ _0\"/>im<span class=\"_ _20\"/>oniale, econom<span class=\"_ _20\"/>i<span class=\"_ _0\"/>ca e finan<span class=\"_ _1\"/>ziaria <span class=\"_ _0\"/>de<span class=\"_ _20\"/>l Gruppo stesso<span class=\"_ _20\"/>.<span class=\"_ _21\"/> Con<span class=\"_ _20\"/> <span class=\"_ _0\"/>pa<span class=\"_ _0\"/>rticol<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>rife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>imento<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>lla <span class=\"_ _0\"/>con<span class=\"_ _1\"/>trollata <span class=\"_ _0\"/>Edo<span class=\"_ _20\"/>s <span class=\"_ _11\"/>S.r.l., <span class=\"_ _0\"/>il<span class=\"_ _1\"/> <span class=\"_ _0\"/>funziona<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>delle str<span class=\"_ _0\"/>utture<span class=\"_ _1\"/> <span class=\"_ _0\"/>RSA <span class=\"_ _0\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>subordinato <span class=\"_ _0\"/>al<span class=\"_ _264\"> </span>rilascio<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span>a<span class=\"_ _0\"/>utori<span class=\"_ _1\"/>zzazione <span class=\"_ _2d\"> </span>da <span class=\"_ _2f\"> </span>pa<span class=\"_ _0\"/>rte <span class=\"_ _2f\"> </span>de<span class=\"_ _20\"/>l <span class=\"_ _2f\"> </span>C<span class=\"_ _0\"/>om<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ne<span class=\"_ _20\"/>  e<span class=\"_ _20\"/>  del<span class=\"_ _20\"/>le <span class=\"_ _2f\"> </span>ASL <span class=\"_ _2f\"> </span>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>etenti <span class=\"_ _2f\"> </span>per <span class=\"_ _2f\"> </span>territo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>io, <span class=\"_ _2f\"> </span>che<span class=\"_ _20\"/>  ve<span class=\"_ _20\"/>ri<span class=\"_ _0\"/>ficano<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>la<span class=\"_ _0\"/> sussisten<span class=\"_ _20\"/>za <span class=\"_ _0\"/>dei <span class=\"_ _0\"/>r<span class=\"_ _0\"/>equi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iti<span class=\"_ _1\"/> <span class=\"_ _0\"/>richiesti <span class=\"_ _0\"/>dalla <span class=\"_ _0\"/>legge<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>er <span class=\"_ _0\"/>il fu<span class=\"_ _0\"/>nzionamen<span class=\"_ _20\"/>to <span class=\"_ _0\"/>st<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o. <span class=\"_ _0\"/>L\u2019attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>svolta <span class=\"_ _0\"/>dalle<span class=\"_ _20\"/> <span class=\"_ _0\"/>RS<span class=\"_ _0\"/>A<span class=\"_ _1\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>\u00ec<span class=\"_ _264\"> </span>sogge<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>a <span class=\"_ _0\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ifiche p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>riodiche, sulla <span class=\"_ _0\"/>cui ba<span class=\"_ _0\"/>se<span class=\"_ _20\"/> <span class=\"_ _11\"/>il<span class=\"_ _1\"/> <span class=\"_ _0\"/>Com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ne <span class=\"_ _0\"/>e le <span class=\"_ _0\"/>ASL, <span class=\"_ _0\"/>qualora <span class=\"_ _0\"/>veng<span class=\"_ _20\"/>ano <span class=\"_ _0\"/>accertati <span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/>dem<span class=\"_ _1\"/>pi<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i<span class=\"_ _0\"/> o <span class=\"_ _2c\"> </span>il <span class=\"_ _2b\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncato <span class=\"_ _2b\"> </span>soddi<span class=\"_ _20\"/>sfac<span class=\"_ _0\"/>imen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _2b\"> </span>dei<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>r<span class=\"_ _0\"/>equisi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _2b\"> </span>richie<span class=\"_ _20\"/>sti<span class=\"_ _0\"/>, <span class=\"_ _2b\"> </span>po<span class=\"_ _20\"/>ssono <span class=\"_ _2b\"> </span>irrog<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _2b\"> </span>sanzioni<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>fino <span class=\"_ _2b\"> </span>alla <span class=\"_ _2c\"> </span>r<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>oca <span class=\"_ _93\"> </span>de<span class=\"_ _20\"/>ll<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>autorizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni ste<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e.<span class=\"_ _264\"> </span>Non<span class=\"_ _33\"/> sc<span class=\"_ _0\"/>adu<span class=\"_ _20\"/>to<span class=\"_ _1cf\"> </span>Scadu<span class=\"_ _20\"/>to da 0 a 3 m<span class=\"_ _12a\"/>es<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>Scadu<span class=\"_ _20\"/>to da 3 a 6<span class=\"_ _264\"> </span>m<span class=\"_ _33\"/>es<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>Scadu<span class=\"_ _20\"/>to olt<span class=\"_ _1\"/>re 6 m<span class=\"_ _20\"/>esi<span class=\"_ _115\"> </span>Tot<span class=\"_ _20\"/>al<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>Crediti verso cl<span class=\"_ _0\"/>ient<span class=\"_ _20\"/>i<span class=\"_ _0\"/> <span class=\"_ _160\"> </span>2.020<span class=\"_ _32\"> </span><span class=\"ls69\">324<span class=\"_ _64\"> </span>270<span class=\"_ _134\"> </span></span>3.352<span class=\"_ _143\"> </span><span class=\"ff2\">5.967<span class=\"_ _264\"> </span></span>Fon<span class=\"_ _20\"/>do svalut<span class=\"_ _20\"/>azion<span class=\"_ _20\"/>e credi<span class=\"_ _0\"/>ti<span class=\"_ _1d0\"> </span>-2.188<span class=\"_ _b\"> </span><span class=\"ff2\">-2.188<span class=\"_ _264\"> </span></span>Cr<span class=\"_ _33\"/>e<span class=\"_ _11\"/>d<span class=\"_ _20\"/>iti<span class=\"_ _1\"/> ve<span class=\"_ _0\"/>r<span class=\"_ _1\"/>so cli<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> (<span class=\"_ _0\"/>Total<span class=\"_ _1\"/>e<span class=\"_ _0\"/>)<span class=\"_ _e\"> </span>2.020<span class=\"_ _32\"> </span><span class=\"ls69\">324<span class=\"_ _64\"> </span>270<span class=\"_ _8a\"> </span></span>1.164<span class=\"_ _145\"> </span>3.778<span class=\"_ _264\"> </span>Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i alla<span class=\"_ _1\"/> <span class=\"_ _0\"/>fluttuazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne dei tassi<span class=\"_ _20\"/> <span class=\"_ _0\"/>di cambio e d<span class=\"_ _1\"/>i intere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _11\"/>Gruppo <span class=\"_ _0\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _11\"/>la <span class=\"_ _11\"/>p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>opria <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eramen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>sul <span class=\"_ _0\"/>t<span class=\"_ _0\"/>erritorio <span class=\"_ _0\"/>nazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _21\"/>ed <span class=\"_ _11\"/>in<span class=\"_ _1\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>luta <span class=\"_ _11\"/>loc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _1\"/>, <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tanto <span class=\"_ _11\"/>no<span class=\"_ _20\"/>n <span class=\"_ _11\"/>vi <span class=\"_ _11\"/>\u00e8<span class=\"_ _264\"> </span>rischio<span class=\"_ _20\"/> <span class=\"_ _0\"/>conne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>fl<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>tuazione dei<span class=\"_ _20\"/> t<span class=\"_ _0\"/>assi di cam<span class=\"_ _20\"/>b<span class=\"_ _0\"/>io.<span class=\"_ _0\"/> Sul totale<span class=\"_ _33\"/> <span class=\"_ _0\"/>dell\u2019inde<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ita<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _0\"/><span class=\"ff1\">del Gruppo la q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>si to<span class=\"_ _20\"/>t<span class=\"_ _0\"/>alit\u00e0 \u00e8 rapprese<span class=\"_ _20\"/>ntato da m<span class=\"_ _20\"/>utu<span class=\"_ _0\"/>i e<span class=\"_ _1\"/> finanziam<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span></span>a t<span class=\"_ _0\"/>asso<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>riabile<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff7\">ad eccezione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>m<span class=\"_ _20\"/>utuo <span class=\"_ _0\"/>stipul<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to dalla<span class=\"_ _0\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata <span class=\"_ _0\"/>Edo<span class=\"_ _20\"/>s <span class=\"_ _11\"/>S.r.l<span class=\"_ _1\"/>. <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>corso dell\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _20\"/> <span class=\"_ _11\"/>2020 il<span class=\"_ _264\"> </span></span>quale<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>stato associ<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>sotto<span class=\"_ _1\"/>scrizione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _0\"/>un contratto deriv<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>IRS a<span class=\"_ _11\"/> <span class=\"_ _0\"/>cope<span class=\"_ _33\"/>r<span class=\"_ _0\"/>tur<span class=\"_ _0\"/>a del<span class=\"_ _20\"/> <span class=\"_ _11\"/>tasso <span class=\"_ _0\"/>v<span class=\"_ _1\"/>ariabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>ertanto<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ist<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiva <span class=\"_ _25\"> </span>e<span class=\"_ _20\"/>spos<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>ischi<span class=\"_ _20\"/>o <span class=\"_ _25\"> </span>di <span class=\"_ _22\"/>ta<span class=\"_ _0\"/>sso <span class=\"_ _22\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>a<span class=\"_ _0\"/>v<span class=\"_ _1\"/>r\u00e0<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>i <span class=\"_ _22\"> </span>propri <span class=\"_ _22\"> </span>effe<span class=\"_ _20\"/>tti <span class=\"_ _25\"> </span>sull\u2019and<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o dei<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>ossimi<span class=\"_ _20\"/> <span class=\"_ _0\"/>ese<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izi.<span class=\"_ _0\"/> Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i al fabbi<span class=\"_ _1\"/>sogno finanziario<span class=\"_ _264\"> </span>Pe<span class=\"_ _1\"/>r q<span class=\"_ _20\"/>uanto <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ig<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>rda <span class=\"_ _20\"/>le<span class=\"_ _20\"/> di<span class=\"_ _20\"/>na<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iarie, <span class=\"_ _20\"/>il <span class=\"_ _33\"/>Gr<span class=\"_ _0\"/>uppo <span class=\"_ _12a\"/>a<span class=\"_ _0\"/>vev<span class=\"_ _1\"/>a <span class=\"_ _20\"/>ra<span class=\"_ _0\"/>gg<span class=\"_ _20\"/>iunto <span class=\"_ _20\"/>un <span class=\"_ _20\"/>eq<span class=\"_ _20\"/>ui<span class=\"_ _0\"/>librio <span class=\"_ _33\"/>finanziario<span class=\"_ _20\"/> soddi<span class=\"_ _20\"/>sfac<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>tra <span class=\"_ _0\"/>en<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ate <span class=\"_ _0\"/>e usc<span class=\"_ _0\"/>ite che <span class=\"_ _0\"/>per<span class=\"_ _0\"/>me<span class=\"_ _33\"/>t<span class=\"_ _0\"/>teva <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>disporre<span class=\"_ _1\"/> <span class=\"_ _0\"/>delle<span class=\"_ _1\"/> <span class=\"_ _0\"/>ris<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rse f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ri<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>necessarie<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l s<span class=\"_ _0\"/>oddi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>facimento<span class=\"_ _20\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>c<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>crediti<span class=\"_ _20\"/>z<span class=\"_ _0\"/>io <span class=\"_ _0\"/>e <span class=\"_ _0\"/>degli <span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>egni <span class=\"_ _0\"/>della <span class=\"_ _11\"/>socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _11\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _11\"/>scad<span class=\"_ _1\"/>en<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>p<span class=\"_ _0\"/>revi<span class=\"_ _20\"/>st<span class=\"_ _11\"/>e<span class=\"_ _20\"/>. <span class=\"_ _11\"/>La <span class=\"_ _0\"/>pandem<span class=\"_ _20\"/>ia <span class=\"_ _11\"/>COV<span class=\"_ _20\"/>ID <span class=\"_ _11\"/>ha <span class=\"_ _0\"/>impattato<span class=\"_ _1\"/> <span class=\"_ _11\"/>fo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tem<span class=\"_ _1\"/>ente<span class=\"_ _264\"> </span>sul <span class=\"_ _25\"/>fatt<span class=\"_ _0\"/>u<span class=\"_ _1\"/>rato <span class=\"_ _25\"/>del<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>Gruppo, <span class=\"_ _2d\"/>co<span class=\"_ _20\"/>n <span class=\"_ _25\"/>c<span class=\"_ _0\"/>onseg<span class=\"_ _1\"/>uente <span class=\"_ _25\"/>riduzione<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>rat<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _2d\"/>Ne<span class=\"_ _20\"/>l <span class=\"_ _25\"/>2022 <span class=\"_ _2d\"> </span>il<span class=\"_ _1\"/> <span class=\"_ _2d\"/>Gruppo <span class=\"_ _25\"/>non<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"/>com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nq<span class=\"_ _20\"/>u<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>regi<span class=\"_ _20\"/>str<span class=\"_ _0\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/> tensioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>finanziarie signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive. Il <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a<span class=\"_ _0\"/>gemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> sta<span class=\"_ _0\"/> com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nque<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>oni<span class=\"_ _0\"/>t<span class=\"_ _0\"/>orando <span class=\"_ _0\"/>even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _0\"/>var<span class=\"_ _0\"/>iazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>fabbisogno<span class=\"_ _20\"/> <span class=\"_ _22\"/>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iario<span class=\"_ _20\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>le <span class=\"_ _11\"/>possibilit\u00e0 <span class=\"_ _22\"/>of<span class=\"_ _20\"/>f<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rte <span class=\"_ _21\"/>dallo <span class=\"_ _21\"/>Stato <span class=\"_ _21\"/>o <span class=\"_ _11\"/>dal <span class=\"_ _22\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>in <span class=\"_ _22\"/>me<span class=\"_ _20\"/>rit<span class=\"_ _0\"/>o <span class=\"_ _11\"/>a<span class=\"_ _0\"/>d <span class=\"_ _11\"/>even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uali <span class=\"_ _11\"/>a<span class=\"_ _0\"/>gevol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziarie. <span class=\"_ _21\"/>Inol<span class=\"_ _20\"/>tr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>, <span class=\"_ _22\"/>per <span class=\"_ _21\"/>far <span class=\"_ _11\"/>fr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _22\"/>alle<span class=\"_ _1\"/> <span class=\"_ _21\"/>nuove <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizzazioni, <span class=\"_ _21\"/>il<span class=\"_ _1\"/> <span class=\"_ _21\"/>gruppo <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttrave<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _11\"/>la <span class=\"_ _22\"/>co<span class=\"_ _20\"/>ntrollata<span class=\"_ _0\"/> <span class=\"_ _21\"/>Edo<span class=\"_ _20\"/>s <span class=\"_ _22\"/>S.r.l. <span class=\"_ _11\"/>sta<span class=\"_ _11\"/> nego<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iando<span class=\"_ _1\"/> l\u2019apertura di n<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ove linee<span class=\"_ _20\"/> <span class=\"_ _0\"/>di credito a medio<span class=\"ff1\">-lungo<span class=\"_ _1\"/> termine<span class=\"_ _1\"/>.  </span>Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito la scom<span class=\"_ _20\"/>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell\u2019inde<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ita<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> finanzia<span class=\"_ _0\"/>rio<span class=\"_ _20\"/> <span class=\"_ _0\"/>tra <span class=\"_ _0\"/>le<span class=\"_ _33\"/> <span class=\"_ _0\"/>quote<span class=\"_ _1\"/> scadenti en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ro 6 <span class=\"_ _0\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i, en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ro 12 mesi<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>oltre<span class=\"_ _20\"/> <span class=\"_ _0\"/>12 mesi<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> chiusura <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ell<span class=\"_ _1\"/>\u2019ese<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/>:<span class=\"_ _0\"/><span class=\"ff1\"> </span>Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i alla<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ecuperabi<span class=\"_ _1\"/>lit\u00e0 dell<span class=\"_ _1\"/>e attivit\u00e0 imma<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eriali<span class=\"_ _20\"/> <span class=\"_ _0\"/>(<span class=\"ff4\">Goodwi<span class=\"_ _0\"/>ll</span>)<span class=\"_ _264\"> </span>Un<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>parte<span class=\"_ _1\"/> <span class=\"_ _11\"/>si<span class=\"_ _1\"/>gnific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiva <span class=\"_ _11\"/>del<span class=\"_ _20\"/>le <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali <span class=\"_ _0\"/>del <span class=\"_ _0\"/>Gruppo <span class=\"_ _0\"/>\u00e8 <span class=\"_ _0\"/>r<span class=\"_ _0\"/>appr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sentata<span class=\"_ _0\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a <span class=\"_ _21\"/><span class=\"ff3\">Goodwill</span> <span class=\"_ _0\"/>iscritti <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>mom<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cquisto <span class=\"_ _0\"/>dei <span class=\"_ _11\"/>d<span class=\"_ _1\"/>ive<span class=\"_ _20\"/>r<span class=\"_ _0\"/>si <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ami <span class=\"_ _0\"/>d\u2019azienda <span class=\"_ _0\"/>e/o <span class=\"_ _0\"/>societ\u00e0 <span class=\"_ _11\"/>(c<span class=\"_ _1\"/>on<span class=\"_ _1\"/>side<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _11\"/>CGU <span class=\"_ _0\"/>a<span class=\"_ _0\"/>i <span class=\"_ _0\"/>fini <span class=\"_ _0\"/>degli <span class=\"_ _21\"/><span class=\"ff3\">impairment <span class=\"_ _11\"/>test<span class=\"ff1\">), <span class=\"_ _0\"/>la<span class=\"_ _264\"> </span></span></span>rec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabilit\u00e0 de<span class=\"_ _1\"/>i quali<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>a a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> possibil<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _0\"/>di con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _1\"/>uire congrui risul<span class=\"_ _1\"/>tati dalle<span class=\"_ _20\"/> st<span class=\"_ _0\"/>esse. <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>Gruppo <span class=\"_ _0\"/>v<span class=\"_ _1\"/>aluta <span class=\"_ _0\"/>quindi l\u2019avviamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _0\"/>relazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>alle <span class=\"_ _0\"/>even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li p<span class=\"_ _0\"/>erdite<span class=\"_ _1\"/> <span class=\"_ _0\"/>di <span class=\"_ _0\"/>valore<span class=\"_ _20\"/> <span class=\"_ _11\"/>su <span class=\"_ _0\"/>base a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>n<span class=\"_ _1\"/>ua,<span class=\"_ _0\"/> <span class=\"_ _0\"/>o a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>che c<span class=\"_ _0\"/>on<span class=\"_ _264\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggio<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e freq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enza, qualo<span class=\"ff7\">ra even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i o<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ate circostanze<span class=\"_ _20\"/> <span class=\"_ _0\"/>indichino<span class=\"_ _20\"/> l<span class=\"_ _0\"/>\u2019even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ualit\u00e0 di un<span class=\"_ _1\"/>a perdita di<span class=\"_ _20\"/> <span class=\"_ _0\"/>valore.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>Il<span class=\"_ _1\"/> Gruppo predi<span class=\"_ _20\"/>spone p<span class=\"_ _0\"/>iani<span class=\"_ _1\"/> pluriennali pe<span class=\"_ _20\"/>r <span class=\"_ _0\"/>le<span class=\"_ _1\"/> singole<span class=\"_ _20\"/> <span class=\"_ _0\"/>CGU<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>mon<span class=\"_ _1\"/>itora l\u2019and<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o delle<span class=\"_ _1\"/> st<span class=\"_ _0\"/>esse<span class=\"ff3\"> <span class=\"_ _0\"/><span class=\"ff1\">attraverso<span class=\"_ _20\"/> <span class=\"_ _0\"/>una<span class=\"_ _264\"> </span></span></span>repo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tistica <span class=\"_ _33\"/>periodic<span class=\"_ _1\"/>a <span class=\"_ _20\"/>volta <span class=\"_ _33\"/>a <span class=\"_ _20\"/>ve<span class=\"_ _1\"/>rificare <span class=\"_ _12a\"/>gl<span class=\"_ _0\"/>i <span class=\"_ _33\"/>scostamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>r<span class=\"_ _0\"/>is<span class=\"_ _0\"/>pe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _33\"/>a<span class=\"_ _0\"/>i <span class=\"_ _33\"/>p<span class=\"_ _0\"/>iani<span class=\"_ _1\"/> <span class=\"_ _33\"/>a<span class=\"_ _0\"/>pprov<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti. <span class=\"_ _33\"/>Qua<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _20\"/>eme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>gano<span class=\"_ _20\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ndamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>sfavo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>evoli<span class=\"_ _1\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> po<span class=\"_ _20\"/>ssa<span class=\"_ _0\"/>no <span class=\"_ _33\"/>influenzare<span class=\"_ _20\"/> i<span class=\"_ _20\"/> fl<span class=\"_ _20\"/>uss<span class=\"_ _0\"/>i <span class=\"_ _20\"/>di <span class=\"_ _20\"/>cassa <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ttesi<span class=\"_ _20\"/> q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>e<span class=\"_ _1\"/>sti <span class=\"_ _20\"/>vengono<span class=\"_ _20\"/> prontame<span class=\"_ _20\"/>nte <span class=\"_ _20\"/>riflessi <span class=\"_ _20\"/>nelle <span class=\"_ _33\"/>valutazioni<span class=\"_ _264\"> </span>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>ana<span class=\"_ _0\"/>gem<span class=\"_ _20\"/>ent <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gruppo in sede<span class=\"_ _20\"/> <span class=\"_ _0\"/>di <span class=\"ff3\">i<span class=\"_ _0\"/>mpairment <span class=\"_ _1\"/>test<span class=\"ff1 ls9\">. <span class=\"ls0\"> </span></span></span>Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i al sistem<span class=\"_ _20\"/>a <span class=\"_ _0\"/>di <span class=\"ff4\">governance</span> e alla<span class=\"_ _1\"/> gestione d<span class=\"_ _1\"/>elle inform<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> <span class=\"_ _0\"/><span class=\"ff4\">price sen<span class=\"_ _1\"/>sitive <span class=\"ff2\"> </span></span>Al <span class=\"_ _0\"/>fine <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>assicurar<span class=\"_ _0\"/>e <span class=\"_ _0\"/>alla <span class=\"_ _11\"/>m<span class=\"_ _20\"/>inora<span class=\"_ _0\"/>nz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>l<span class=\"_ _1\"/>\u2019elezione <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>un <span class=\"_ _11\"/>mem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>o <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>Consi<span class=\"_ _0\"/>g<span class=\"_ _20\"/>l<span class=\"_ _0\"/>io, <span class=\"_ _0\"/>la <span class=\"_ _11\"/>nomin<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>degli<span class=\"_ _20\"/> <span class=\"_ _21\"/>Amm<span class=\"_ _20\"/>i<span class=\"_ _0\"/>nistratori<span class=\"_ _264\"> </span>avviene<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>su<span class=\"_ _0\"/>lla <span class=\"_ _2f\"> </span>base <span class=\"_ _2d\"/>di <span class=\"_ _2d\"/>liste <span class=\"_ _2d\"/>presen<span class=\"_ _1\"/>tat<span class=\"_ _0\"/>e <span class=\"_ _2d\"/>d<span class=\"_ _1\"/>ai <span class=\"_ _2d\"> </span>S<span class=\"_ _0\"/>oci <span class=\"_ _2d\"> </span>nelle<span class=\"_ _20\"/>  q<span class=\"_ _20\"/>uali <span class=\"_ _2d\"> </span>i <span class=\"_ _2d\"> </span>ca<span class=\"_ _0\"/>ndidati<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>s<span class=\"_ _0\"/>ono<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>elenc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _2f\"> </span>me<span class=\"_ _20\"/>d<span class=\"_ _11\"/>iante <span class=\"_ _2d\"> </span>un <span class=\"_ _2d\"> </span>nume<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>prog<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ssivo. <span class=\"_ _0\"/>Ciascuna <span class=\"_ _0\"/>li<span class=\"_ _20\"/>sta<span class=\"_ _0\"/> <span class=\"_ _0\"/>dov<span class=\"_ _20\"/>r<span class=\"_ _0\"/>\u00e0 <span class=\"_ _0\"/>inc<span class=\"_ _20\"/>lu<span class=\"_ _0\"/>de<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>un <span class=\"_ _0\"/>nume<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>cand<span class=\"_ _20\"/>i<span class=\"_ _0\"/>d<span class=\"_ _1\"/>ati <span class=\"_ _11\"/><span class=\"ff7\">\u2013</span> <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _11\"/>confo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _1\"/>it\u00e0 <span class=\"_ _0\"/>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>nto pr<span class=\"_ _0\"/>ev<span class=\"_ _20\"/>ist<span class=\"_ _0\"/>o dalla<span class=\"_ _0\"/> norm<span class=\"_ _1\"/>ativ<span class=\"_ _1\"/>a v<span class=\"_ _20\"/>igente <span class=\"_ _33\"/><span class=\"ff7\">\u2013<span class=\"ff1\"> <span class=\"_ _20\"/>in <span class=\"_ _33\"/>p<span class=\"_ _0\"/>ossesso<span class=\"_ _20\"/> <span class=\"_ _1\"/>dei<span class=\"_ _1\"/> <span class=\"_ _33\"/>r<span class=\"_ _11\"/>eq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>isi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>di <span class=\"_ _20\"/>indipendenz<span class=\"_ _1\"/>a <span class=\"_ _20\"/>prescritti<span class=\"_ _20\"/> d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _1\"/> <span class=\"_ _20\"/>di<span class=\"_ _1\"/>spos<span class=\"_ _0\"/>izio<span class=\"_ _20\"/>ni <span class=\"_ _20\"/>di <span class=\"_ _20\"/>legge <span class=\"_ _33\"/>e <span class=\"_ _33\"/>r<span class=\"_ _0\"/>egol<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span></span></span>vigen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i, <span class=\"_ _0\"/>oltre <span class=\"_ _0\"/>c<span class=\"_ _0\"/>he <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>Codice <span class=\"_ _11\"/>d<span class=\"_ _1\"/>i <span class=\"_ _11\"/>A<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>odisci<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a <span class=\"_ _11\"/>vigente<span class=\"_ _1\"/>,<span class=\"_ _0\"/> <span class=\"_ _11\"/>indi<span class=\"_ _20\"/>candoli <span class=\"_ _11\"/>di<span class=\"_ _1\"/>stinta<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>ed<span class=\"_ _1\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>s<span class=\"_ _0\"/>erendo <span class=\"_ _0\"/>uno <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>essi<span class=\"_ _20\"/> <span class=\"_ _11\"/>al<span class=\"_ _264\"> </span>primo<span class=\"_ _20\"/> <span class=\"_ _0\"/>posto <span class=\"_ _0\"/>del<span class=\"_ _1\"/>la <span class=\"_ _0\"/>li<span class=\"_ _20\"/>sta<span class=\"_ _0\"/>. <span class=\"_ _0\"/>Le liste<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> <span class=\"_ _0\"/>contengono l\u2019indicazione<span class=\"_ _33\"/> <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>tre o pi\u00f9 <span class=\"_ _0\"/>cand<span class=\"_ _20\"/>idati <span class=\"_ _0\"/>dovranno<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ltre<span class=\"_ _20\"/>s\u00ec <span class=\"_ _0\"/>include<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>Scadu<span class=\"_ _20\"/>to<span class=\"_ _81\"> </span>In<span class=\"_ _20\"/> scadenz<span class=\"_ _20\"/>a ent<span class=\"_ _20\"/>ro 6 m<span class=\"_ _20\"/>esi<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/> sc<span class=\"_ _0\"/>aden<span class=\"_ _20\"/>za t<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a 6 e 12<span class=\"_ _264\"> </span>m<span class=\"_ _33\"/>e<span class=\"_ _0\"/>si<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/> sc<span class=\"_ _0\"/>aden<span class=\"_ _20\"/>za oltre 1 an<span class=\"_ _20\"/>no<span class=\"_ _100\"> </span><span class=\"ff2\">Totale<span class=\"_ _264\"> </span></span>Debiti verso forn<span class=\"_ _20\"/>i<span class=\"_ _0\"/>tori<span class=\"_ _12b\"> </span><span class=\"ls6a\">1.053<span class=\"_ _19e\"/><span class=\"ls6b\">                 <span class=\"ls0\"> <span class=\"_ _52\"> </span><span class=\"ls6a\">4.447<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _14\"> </span><span class=\"ff2 ls6a\">5.500<span class=\"_ _264\"> </span></span></span></span></span></span></span></span>Debiti verso banch<span class=\"_ _33\"/>e<span class=\"_ _1d3\"> </span>-<span class=\"_ _1d4\"> </span><span class=\"ls6a\">1.248<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _45\"> </span><span class=\"ls6a\">1.581<span class=\"_ _1d5\"/><span class=\"ls6b\">                          <span class=\"ls0\"> <span class=\"_ _e9\"> </span><span class=\"ls6a\">14.855<span class=\"_ _1d6\"/><span class=\"ls6b\">                                   <span class=\"ls0\"> <span class=\"_ _1d7\"> </span><span class=\"ff2 ls6a\">17.685<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span></span>Debiti leasi<span class=\"_ _0\"/>n<span class=\"_ _20\"/>g operativo I<span class=\"_ _20\"/>FRS 16<span class=\"_ _1d8\"> </span><span class=\"ls6a\">1.770<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _45\"> </span><span class=\"ls6a\">1.770<span class=\"_ _1d5\"/><span class=\"ls6b\">                          <span class=\"ls0\"> <span class=\"_ _e9\"> </span><span class=\"ls6a\">90.226<span class=\"_ _1d6\"/><span class=\"ls6b\">                                   <span class=\"ls0\"> <span class=\"_ _1d7\"> </span><span class=\"ff2 ls6a\">93.766<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span></span>Debiti t<span class=\"_ _1\"/>ribut<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>i<span class=\"_ _fd\"> </span>-<span class=\"_ _1d9\"/><span class=\"ls6b\">                     <span class=\"ls0\"> <span class=\"_ _1da\"> </span><span class=\"ls6a\">597<span class=\"_ _1d1\"/><span class=\"ls6b\">                                   <span class=\"ls0\"> <span class=\"_ _1db\"> </span>-<span class=\"_ _1dc\"/><span class=\"ls6b\">                                         <span class=\"ls0\"> <span class=\"_ _172\"> </span><span class=\"ff2 ls6a\">597<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span>Debiti previdenz<span class=\"_ _20\"/>ial<span class=\"_ _0\"/>i<span class=\"_ _d3\"> </span><span class=\"ls6a\">1.154<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _123\"> </span>-<span class=\"_ _1dc\"/><span class=\"ls6b\">                                         <span class=\"ls0\"> <span class=\"_ _1dd\"> </span><span class=\"ff2 ls6a\">1.154<span class=\"_ _264\"> </span></span></span></span></span></span></span>candid<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ppartenen<span class=\"_ _1\"/>ti <span class=\"_ _20\"/>ad e<span class=\"_ _20\"/>ntra<span class=\"_ _11\"/>m<span class=\"_ _33\"/>bi i<span class=\"_ _1\"/> gene<span class=\"_ _33\"/>r<span class=\"_ _0\"/>i, <span class=\"_ _20\"/>in modo <span class=\"_ _20\"/>che <span class=\"_ _1\"/>apparteng<span class=\"_ _20\"/>a<span class=\"_ _0\"/>no <span class=\"_ _33\"/>a<span class=\"_ _0\"/>l <span class=\"_ _1\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _1\"/>me<span class=\"_ _20\"/>no <span class=\"_ _20\"/>r<span class=\"_ _0\"/>appr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>to <span class=\"_ _20\"/>i<span class=\"_ _0\"/>l <span class=\"_ _33\"/>numer<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>di cand<span class=\"_ _20\"/>i<span class=\"_ _0\"/>dati<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ich<span class=\"_ _20\"/>i<span class=\"_ _0\"/>esto<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> disciplina di vol<span class=\"_ _1\"/>ta <span class=\"_ _0\"/>in<span class=\"_ _20\"/> volta <span class=\"_ _0\"/>vige<span class=\"_ _1\"/>n<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>in m<span class=\"_ _1\"/>at<span class=\"_ _0\"/>eri<span class=\"_ _1\"/>a di equili<span class=\"_ _1\"/>brio tr<span class=\"_ _0\"/>a i gene<span class=\"_ _33\"/>r<span class=\"_ _0\"/>i.<span class=\"_ _11\"/> Al <span class=\"_ _25\"/>fine <span class=\"_ _2d\"> </span>di <span class=\"_ _25\"/>r<span class=\"_ _0\"/>afforzare <span class=\"_ _25\"/>il<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>s<span class=\"_ _0\"/>istem<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>d<span class=\"_ _20\"/>i <span class=\"_ _2d\"> </span>governance<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>a<span class=\"_ _0\"/>ziendale<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _2d\"/>Eukedos <span class=\"_ _25\"/>ha <span class=\"_ _2d\"/>aderi<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2d\"/>al <span class=\"_ _25\"/>Codice <span class=\"_ _2d\"/>di <span class=\"_ _2f\"> </span>Autodisci<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>in<span class=\"_ _20\"/>a<span class=\"_ _0\"/> promo<span class=\"_ _1\"/>sso <span class=\"_ _20\"/>da <span class=\"_ _1\"/>Bo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa I<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ali<span class=\"_ _1\"/>ana <span class=\"_ _20\"/>nell\u2019edizione<span class=\"_ _20\"/> di<span class=\"_ _20\"/> dicem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> 2011, <span class=\"_ _20\"/>come<span class=\"_ _33\"/> modi<span class=\"_ _1\"/>ficato <span class=\"_ _20\"/>e <span class=\"_ _20\"/>appr<span class=\"_ _0\"/>ovato<span class=\"_ _20\"/> defini<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ivamen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _20\"/>co<span class=\"_ _0\"/>n<span class=\"_ _264\"> </span>la re<span class=\"_ _20\"/>visi<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ne di<span class=\"_ _20\"/> gennaio <span class=\"_ _20\"/>2020,<span class=\"_ _0\"/> ado<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>ndo<span class=\"_ _20\"/> i provvedime<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>i riten<span class=\"_ _20\"/>uti necessari o<span class=\"_ _20\"/>d o<span class=\"_ _20\"/>pp<span class=\"_ _0\"/>ortuni<span class=\"_ _20\"/> p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> l\u2019adeg<span class=\"_ _1\"/>ua<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _20\"/>de<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>sistem<span class=\"_ _33\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>di <span class=\"_ _21\"/>corporate <span class=\"_ _21\"/>go<span class=\"_ _0\"/><span class=\"ff7\">ve<span class=\"_ _1\"/>rnance <span class=\"_ _21\"/>e <span class=\"_ _21\"/>dell\u2019organizzazione <span class=\"_ _21\"/>della <span class=\"_ _21\"/>Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _21\"/>a<span class=\"_ _0\"/>i <span class=\"_ _11\"/>cr<span class=\"_ _0\"/>ite<span class=\"_ _1\"/>ri <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>evi<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _21\"/>nello <span class=\"_ _21\"/>st<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ss<span class=\"_ _0\"/>o<span class=\"_ _1\"/>, <span class=\"_ _21\"/>t<span class=\"_ _0\"/>enendo<span class=\"_ _264\"> </span></span>con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o, <span class=\"_ _26\"> </span>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _27\"> </span>modo<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>par<span class=\"_ _0\"/>tico<span class=\"_ _20\"/>lare, <span class=\"_ _26\"> </span>delle <span class=\"_ _26\"> </span>di<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nsi<span class=\"_ _0\"/>oni <span class=\"_ _26\"> </span>aziend<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li <span class=\"_ _27\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>della <span class=\"_ _26\"> </span>composizione<span class=\"_ _20\"/> <span class=\"_ _27\"> </span>dell\u2019azionariato, <span class=\"_ _26\"> </span>come<span class=\"_ _264\"> </span>spe<span class=\"_ _20\"/>c<span class=\"_ _0\"/>ific<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>indicato<span class=\"_ _1\"/> <span class=\"_ _22\"/>nelle<span class=\"_ _20\"/> <span class=\"_ _22\"/>divers<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ioni<span class=\"_ _20\"/> <span class=\"_ _25\"/>della <span class=\"_ _21\"/>Relazi<span class=\"_ _20\"/>one <span class=\"_ _11\"/>su<span class=\"_ _0\"/>l <span class=\"_ _21\"/>gover<span class=\"_ _0\"/>no <span class=\"_ _11\"/>s<span class=\"_ _0\"/>ocie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _22\"/>e <span class=\"_ _21\"/>gli <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ssetti<span class=\"_ _20\"/> <span class=\"_ _22\"/>proprietari<span class=\"_ _264\"> </span>approv<span class=\"_ _20\"/>at<span class=\"_ _0\"/>a dal Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>iglio di<span class=\"_ _20\"/> <span class=\"_ _0\"/>Ammini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one <span class=\"_ _0\"/>in d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>24/<span class=\"_ _20\"/>03/2020. L\u2019Emi<span class=\"_ _1\"/>tten<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"> </span>ado<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>to, <span class=\"_ _2d\"> </span>co<span class=\"_ _20\"/>n <span class=\"_ _25\"> </span>delibera <span class=\"_ _2d\"> </span>de<span class=\"_ _20\"/>l <span class=\"_ _2d\"> </span>Consiglio<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>di <span class=\"_ _2d\"> </span>Am<span class=\"_ _20\"/>ministrazione <span class=\"_ _25\"> </span>del <span class=\"_ _25\"> </span>14 <span class=\"_ _2d\"> </span>nove<span class=\"_ _1\"/>mbre<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>2018, <span class=\"_ _2d\"> </span>il <span class=\"_ _25\"> </span>nuovo<span class=\"_ _264\"> </span>Model<span class=\"_ _1\"/>lo <span class=\"_ _20\"/>di <span class=\"_ _20\"/>Or<span class=\"_ _0\"/>gani<span class=\"_ _20\"/>zzaz<span class=\"_ _0\"/>ione<span class=\"_ _20\"/>, <span class=\"_ _1\"/>Gestione<span class=\"_ _20\"/> e<span class=\"_ _20\"/> Controllo<span class=\"_ _1\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/><span class=\"ff7\">i <span class=\"_ _20\"/>s<span class=\"_ _0\"/>ensi <span class=\"_ _20\"/>dell\u2019art. 6<span class=\"_ _20\"/> d<span class=\"_ _20\"/>el <span class=\"_ _33\"/>D. Lg<span class=\"_ _20\"/>s.<span class=\"_ _0\"/> <span class=\"_ _20\"/>231/2001 (d<span class=\"_ _20\"/>i <span class=\"_ _20\"/>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>it<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _20\"/>\u201c<span class=\"_ _0\"/>Mode<span class=\"_ _20\"/>l<span class=\"_ _0\"/>lo<span class=\"_ _264\"> </span></span>231\u201d, <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>g<span class=\"_ _1\"/>giorn<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>i <span class=\"_ _22\"> </span>nuovi <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _22\"> </span>a <span class=\"_ _25\"> </span>catalo<span class=\"_ _20\"/>go <span class=\"_ _2d\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>a<span class=\"_ _0\"/>ffi<span class=\"_ _20\"/>da<span class=\"_ _0\"/>ndo<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>ad <span class=\"_ _25\"> </span>un <span class=\"_ _22\"> </span>Organi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>mo <span class=\"_ _22\"> </span>di <span class=\"_ _25\"> </span>Vigil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nza <span class=\"_ _25\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>tipo <span class=\"_ _25\"> </span>collegi<span class=\"_ _1\"/>ale, <span class=\"_ _25\"> </span>il<span class=\"_ _264\"> </span>com<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ito <span class=\"_ _2c\"> </span>di <span class=\"_ _2c\"> </span>vigil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re <span class=\"_ _2c\"> </span>sul <span class=\"_ _2c\"> </span>funzion<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o, <span class=\"_ _2c\"> </span>sull\u2019ef<span class=\"_ _1\"/>ficacia <span class=\"_ _2b\"> </span>e<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>sull<span class=\"_ _20\"/>\u2019osse<span class=\"_ _1\"/>r<span class=\"_ _0\"/>van<span class=\"_ _1\"/>za <span class=\"_ _2c\"> </span>del <span class=\"_ _2c\"> </span>Modello<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>ste<span class=\"ff1\">ss<span class=\"_ _0\"/>o. <span class=\"_ _2b\"> </span>A<span class=\"_ _20\"/> <span class=\"_ _2b\"> </span>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito<span class=\"_ _264\"> </span></span>dell\u2019in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>rod<span class=\"_ _20\"/>u<span class=\"_ _0\"/>zione<span class=\"_ _1\"/> <span class=\"_ _2f\"> </span>di <span class=\"_ _2f\"> </span>n<span class=\"_ _20\"/>uovi <span class=\"_ _2d\"> </span>r<span class=\"_ _0\"/>eati <span class=\"_ _2d\"> </span>a <span class=\"_ _2f\"> </span>catalo<span class=\"_ _20\"/>go, <span class=\"_ _2f\"> </span>i<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>c.d., <span class=\"_ _2f\"> </span>l\u2019Em<span class=\"_ _1\"/>ittente<span class=\"_ _20\"/>  h<span class=\"_ _20\"/>a <span class=\"_ _2f\"> </span>dato<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>incarico <span class=\"_ _2d\"> </span>ad <span class=\"_ _2d\"> </span>una <span class=\"_ _2d\"> </span>socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _2f\"> </span>estern<span class=\"_ _1\"/>a <span class=\"_ _2f\"> </span>di<span class=\"_ _264\"> </span>provvede<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e all\u2019aggi<span class=\"_ _1\"/>orna<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nto del Modello<span class=\"_ _1\"/> 231, <span class=\"_ _0\"/>com<span class=\"_ _20\"/>preso q<span class=\"_ _1\"/>uello della con<span class=\"_ _1\"/>trollata Edo<span class=\"_ _1\"/>s S.<span class=\"_ _0\"/>r.l..<span class=\"_ _0\"/><span class=\"ff1\"> </span>In<span class=\"_ _20\"/> <span class=\"_ _11\"/>data <span class=\"_ _11\"/>13 <span class=\"_ _11\"/>di<span class=\"_ _20\"/>cem<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>2021, <span class=\"_ _11\"/>il<span class=\"_ _20\"/> <span class=\"_ _11\"/>Con<span class=\"_ _1\"/>si<span class=\"_ _0\"/>glio<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _0\"/>i <span class=\"_ _11\"/>Am<span class=\"_ _1\"/>mini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>zione<span class=\"_ _20\"/> <span class=\"_ _11\"/>ha <span class=\"_ _0\"/>nominato, <span class=\"_ _0\"/>per <span class=\"_ _11\"/>i<span class=\"_ _20\"/>l <span class=\"_ _11\"/>triennio<span class=\"_ _20\"/> <span class=\"_ _11\"/>successivo, <span class=\"_ _11\"/>i<span class=\"_ _20\"/>l <span class=\"_ _11\"/>n<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ovo<span class=\"_ _264\"> </span>Organ<span class=\"_ _1\"/>ismo<span class=\"_ _20\"/>  di<span class=\"_ _1\"/>  V<span class=\"_ _20\"/>i<span class=\"_ _0\"/>gilan<span class=\"_ _1\"/>za.  De<span class=\"_ _20\"/>tto <span class=\"_ _2f\"> </span>Or<span class=\"_ _0\"/>g<span class=\"_ _1\"/>ani<span class=\"_ _20\"/>s<span class=\"_ _0\"/>mo  d<span class=\"_ _20\"/>i  V<span class=\"_ _20\"/>igilanza <span class=\"_ _2f\"> </span>si  \u00e8<span class=\"_ _20\"/>,  po<span class=\"_ _20\"/>i,  d<span class=\"_ _20\"/>otato <span class=\"_ _2f\"> </span>di <span class=\"_ _2e\"> </span>un<span class=\"_ _20\"/>  proprio<span class=\"_ _20\"/>  Re<span class=\"_ _20\"/>gola<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>di<span class=\"_ _264\"> </span>Funz<span class=\"_ _1\"/>ionamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>riferi<span class=\"_ _1\"/>sce periodic<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>al Consiglio di Am<span class=\"_ _20\"/>ministr<span class=\"_ _0\"/>azione<span class=\"_ _20\"/> <span class=\"_ _0\"/>e al Co<span class=\"_ _1\"/>llegio S<span class=\"_ _0\"/>indacale<span class=\"_ _20\"/>.<span class=\"_ _11\"/> Il<span class=\"_ _1\"/> <span class=\"_ _11\"/>Consiglio<span class=\"_ _20\"/> <span class=\"_ _22\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>Eukedo<span class=\"_ _20\"/>s <span class=\"_ _22\"> </span>ha <span class=\"_ _11\"/>deli<span class=\"_ _20\"/>b<span class=\"_ _0\"/>erato <span class=\"_ _11\"/>l\u2019ado<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ione<span class=\"_ _1\"/> <span class=\"_ _11\"/>delle <span class=\"_ _11\"/>proced<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _21\"/>la<span class=\"_ _1\"/> <span class=\"_ _11\"/>gestione<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _0\"/>nte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>na <span class=\"_ _11\"/>e <span class=\"_ _11\"/>l<span class=\"_ _1\"/>a <span class=\"_ _21\"/>com<span class=\"_ _1\"/>unicazion<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>all\u2019e<span class=\"_ _20\"/>st<span class=\"_ _0\"/>erno<span class=\"_ _20\"/> <span class=\"_ _11\"/>di <span class=\"_ _0\"/>documen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>ed <span class=\"_ _0\"/>infor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>azioni <span class=\"_ _0\"/>riguardan<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _0\"/>la <span class=\"_ _0\"/>Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/>, <span class=\"_ _0\"/>con pa<span class=\"_ _0\"/>rticol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>re r<span class=\"_ _0\"/>ife<span class=\"_ _1\"/>rimento <span class=\"_ _0\"/>alle i<span class=\"_ _0\"/>nfo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>az<span class=\"_ _0\"/>ioni<span class=\"_ _264\"> </span>privile<span class=\"_ _1\"/>giate <span class=\"_ _2f\"> </span>di<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>cui<span class=\"_ _20\"/>  all<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>rt<span class=\"_ _0\"/>. <span class=\"_ _2f\"> </span>181 <span class=\"_ _2e\"> </span>d<span class=\"_ _20\"/>el <span class=\"_ _2f\"> </span>T<span class=\"_ _0\"/>UF. <span class=\"_ _2f\"> </span>La<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>Soc<span class=\"_ _20\"/>i<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _2f\"> </span>ha <span class=\"_ _2e\"> </span>ado<span class=\"_ _20\"/>tta<span class=\"_ _0\"/>to <span class=\"_ _2f\"> </span>una <span class=\"_ _2d\"> </span>\u201c<span class=\"_ _0\"/>Proced<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>a <span class=\"_ _2f\"> </span>per  i<span class=\"_ _20\"/>l <span class=\"_ _2f\"> </span>trattamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>delle<span class=\"_ _264\"> </span>info<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>azioni <span class=\"_ _2e\"> </span>rilev<span class=\"_ _20\"/>ant<span class=\"_ _0\"/>i\u201d<span class=\"_ _20\"/>,<span class=\"_ _0\"/>  c<span class=\"_ _20\"/>he  \u00e8<span class=\"_ _20\"/>  stata<span class=\"_ _20\"/>  con<span class=\"_ _20\"/>c<span class=\"_ _0\"/>e<span class=\"_ _20\"/>p<span class=\"_ _0\"/>ita  q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>le<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>utile<span class=\"_ _20\"/>  guid<span class=\"_ _20\"/>a  d<span class=\"_ _1\"/>i <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ime<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>o <span class=\"_ _2f\"> </span>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>  tutti <span class=\"_ _2f\"> </span>colo<span class=\"_ _20\"/>ro <span class=\"_ _2e\"> </span>che<span class=\"_ _1\"/> <span class=\"_ _2e\"> </span>sono<span class=\"_ _264\"> </span>com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nque int<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ati <span class=\"_ _0\"/>o quantomeno<span class=\"_ _20\"/> <span class=\"_ _0\"/>coinvolti<span class=\"_ _1\"/> <span class=\"_ _0\"/>nell\u2019info<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ati<span class=\"_ _0\"/>v<span class=\"_ _1\"/>a <span class=\"_ _0\"/>societaria.<span class=\"_ _0\"/><span class=\"ff1\"> <span class=\"_ _0\"/>In partic<span class=\"_ _20\"/>olar<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>gli<span class=\"_ _1\"/> <span class=\"_ _0\"/>Ammini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>tori,<span class=\"_ _20\"/> <span class=\"_ _11\"/>i<span class=\"_ _20\"/> </span>Sind<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ci<span class=\"_ _1\"/>, <span class=\"_ _0\"/>la <span class=\"_ _0\"/>dir<span class=\"_ _0\"/>ezione<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>tutti i <span class=\"_ _11\"/>di<span class=\"_ _1\"/>pendenti<span class=\"_ _20\"/> <span class=\"_ _11\"/>di <span class=\"_ _0\"/>tutte <span class=\"_ _0\"/>le<span class=\"_ _1\"/> <span class=\"_ _0\"/>socie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 <span class=\"_ _0\"/>del Gr<span class=\"_ _0\"/>uppo sono <span class=\"_ _0\"/>t<span class=\"_ _0\"/>en<span class=\"_ _20\"/>uti <span class=\"_ _0\"/>a <span class=\"_ _11\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ntene<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>iserv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>tutti <span class=\"_ _0\"/>i<span class=\"_ _0\"/> doc<span class=\"_ _20\"/>u<span class=\"_ _0\"/>menti<span class=\"_ _20\"/> <span class=\"_ _21\"/>e <span class=\"_ _0\"/>le <span class=\"_ _0\"/>informazioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>acqui<span class=\"_ _20\"/>sit<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>nello <span class=\"_ _0\"/>svolgimento <span class=\"_ _0\"/>delle<span class=\"_ _1\"/> <span class=\"_ _11\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _0\"/>funzioni <span class=\"_ _0\"/>e <span class=\"_ _0\"/>a <span class=\"_ _11\"/>rispe<span class=\"_ _20\"/>ttare <span class=\"_ _0\"/>le <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>oced<span class=\"_ _20\"/>u<span class=\"_ _11\"/>re <span class=\"_ _0\"/>per <span class=\"_ _0\"/>la<span class=\"_ _264\"> </span>com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nicazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>al <span class=\"_ _0\"/>me<span class=\"_ _33\"/>r<span class=\"_ _0\"/>cato <span class=\"_ _0\"/>del<span class=\"_ _20\"/>l<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>nfo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>azioni rilev<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>ti, <span class=\"_ _0\"/>in partic<span class=\"_ _20\"/>olar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>caso di<span class=\"_ _1\"/> informazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>privilegiate<span class=\"_ _20\"/>.<span class=\"_ _0\"/> La<span class=\"_ _264\"> </span>deci<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ione conclusiva <span class=\"_ _0\"/>ci<span class=\"_ _1\"/>rca <span class=\"_ _0\"/>la <span class=\"_ _0\"/>qual<span class=\"_ _1\"/>if<span class=\"_ _1\"/>ica <span class=\"_ _0\"/>privi<span class=\"_ _20\"/>legiata<span class=\"_ _0\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>un<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>informazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>sp<span class=\"_ _0\"/>e<span class=\"_ _1\"/>tta <span class=\"_ _0\"/>all\u2019Am<span class=\"_ _20\"/>ministra<span class=\"_ _0\"/>tore<span class=\"_ _20\"/> <span class=\"_ _0\"/>Deleg<span class=\"_ _1\"/>ato, <span class=\"_ _0\"/>s<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>nomin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to, ovve<span class=\"_ _20\"/>r<span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _0\"/>al Pr<span class=\"_ _0\"/>esiden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/>, a<span class=\"_ _0\"/>l quale sono affidate la <span class=\"_ _0\"/>de<span class=\"_ _20\"/>f<span class=\"_ _0\"/>inizione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del c<span class=\"_ _0\"/>on<span class=\"_ _20\"/>t<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>o <span class=\"_ _0\"/>del comunic<span class=\"_ _1\"/>ato stampa, di<span class=\"_ _264\"> </span>acco<span class=\"_ _20\"/>r<span class=\"_ _0\"/>do <span class=\"_ _21\"/>c<span class=\"_ _0\"/>on <span class=\"_ _21\"/>l\u2019Inve<span class=\"_ _1\"/>st<span class=\"_ _0\"/>or <span class=\"_ _22\"/>Rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tor, <span class=\"_ _22\"> </span>e <span class=\"_ _21\"/>la <span class=\"_ _22\"> </span>sua <span class=\"_ _25\"> </span>d<span class=\"_ _1\"/>if<span class=\"_ _1\"/>fusione<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _22\"/>Le<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>comunic<span class=\"_ _1\"/>az<span class=\"_ _0\"/>ioni<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>pprovate<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>vengono <span class=\"_ _21\"/>poi <span class=\"_ _22\"> </span>imme<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e <span class=\"_ _21\"/>ne<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>ci<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cuito <span class=\"_ _2d\"> </span>SDIR <span class=\"_ _2d\"> </span>(a<span class=\"_ _0\"/>ttrave<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _2d\"> </span>la <span class=\"_ _2d\"> </span>piattaform<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _2d\"> </span>\u201c<span class=\"_ _0\"/>1In<span class=\"_ _1\"/>fo\u201d <span class=\"_ _2d\"> </span>gestita <span class=\"_ _2f\"> </span>da <span class=\"_ _2d\"> </span>Com<span class=\"_ _1\"/>pu<span class=\"_ _0\"/><span class=\"ff1\">t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>share <span class=\"_ _2d\"> </span>S.p.<span class=\"_ _0\"/>A.), <span class=\"_ _2d\"> </span>e<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>nel <span class=\"_ _2f\"> </span>me<span class=\"_ _20\"/>ccanismo <span class=\"_ _2d\"> </span>di<span class=\"_ _0\"/> </span>stoc<span class=\"_ _1\"/>caggio gestito <span class=\"_ _0\"/>sempre<span class=\"_ _20\"/> <span class=\"_ _11\"/>da <span class=\"_ _0\"/>Com<span class=\"_ _20\"/>put<span class=\"_ _0\"/>ersh<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>secon<span class=\"_ _20\"/>do <span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>mod<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lit\u00e0 <span class=\"_ _0\"/>previ<span class=\"_ _20\"/>st<span class=\"_ _0\"/>e dalla <span class=\"_ _0\"/>nor<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiv<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>vigen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>i<span class=\"_ _0\"/>n <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ia<span class=\"_ _264\"> </span>(pi<span class=\"_ _1\"/>atta<span class=\"_ _0\"/>fo<span class=\"_ _1\"/>rm<span class=\"_ _1\"/>a <span class=\"_ _0\"/>1info.it) <span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>indi pubblicat<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>sul <span class=\"_ _0\"/>sito <span class=\"_ _0\"/>Interne<span class=\"_ _1\"/>t <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>www<span class=\"_ _20\"/>.<span class=\"_ _11\"/>e<span class=\"_ _20\"/>u<span class=\"_ _0\"/>kedo<span class=\"_ _20\"/>s.<span class=\"_ _0\"/>it a<span class=\"_ _0\"/>lla <span class=\"_ _0\"/>sezione<span class=\"_ _20\"/> <span class=\"_ _0\"/>I<span class=\"_ _0\"/>nvestor<span class=\"_ _11\"/> Relation<span class=\"_ _20\"/>s/I<span class=\"_ _0\"/>n<span class=\"_ _1\"/>for<span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> Regolamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ate/Comunic<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti Pr<span class=\"_ _0\"/>ic<span class=\"_ _20\"/>e S<span class=\"_ _0\"/>en<span class=\"_ _20\"/>sit<span class=\"_ _0\"/>ive<span class=\"_ _20\"/>. <span class=\"_ _11\"/> A<span class=\"_ _20\"/> <span class=\"_ _11\"/>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito<span class=\"_ _20\"/> <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>in<span class=\"_ _20\"/> <span class=\"_ _0\"/>vigo<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>dal <span class=\"_ _0\"/>3 <span class=\"_ _0\"/>lug<span class=\"_ _20\"/>lio <span class=\"_ _0\"/>2016 del<span class=\"_ _20\"/> <span class=\"_ _0\"/>R<span class=\"_ _0\"/>egol<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o (UE)<span class=\"_ _20\"/> <span class=\"_ _11\"/>n<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _0\"/>596/2014 da parte<span class=\"_ _1\"/> <span class=\"_ _0\"/>del Par<span class=\"_ _0\"/>lam<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>opeo<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>del <span class=\"_ _20\"/>C<span class=\"_ _0\"/>on<span class=\"_ _1\"/>siglio rel<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tivo<span class=\"_ _20\"/> agli abusi d<span class=\"_ _20\"/>i me<span class=\"_ _33\"/>r<span class=\"_ _0\"/>cato (di <span class=\"_ _20\"/>seguito \u201cMA<span class=\"_ _20\"/>R<span class=\"_ _0\"/>\u201d), i<span class=\"_ _20\"/>l Con<span class=\"ff1\">siglio di<span class=\"_ _20\"/> Ammini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>zi<span class=\"_ _1\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span></span>Eukedo<span class=\"_ _20\"/>s h<span class=\"_ _20\"/>a <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggi<span class=\"_ _20\"/>or<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ato <span class=\"_ _33\"/>le <span class=\"_ _33\"/>proprie <span class=\"_ _33\"/>pr<span class=\"_ _0\"/>oced<span class=\"_ _20\"/>ur<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _20\"/>socie<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>ri<span class=\"_ _0\"/>e<span class=\"_ _20\"/> ne<span class=\"_ _20\"/>c<span class=\"_ _0\"/>e<span class=\"_ _1\"/>ssar<span class=\"_ _0\"/>ie<span class=\"_ _20\"/> <span class=\"_ _33\"/>p<span class=\"_ _0\"/>er <span class=\"_ _33\"/>gara<span class=\"_ _0\"/>nti<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _20\"/>il <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ispe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o <span class=\"_ _20\"/>dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _33\"/>nuova <span class=\"_ _33\"/>disciplina.<span class=\"_ _11\"/> Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i a pandem<span class=\"_ _20\"/>ie<span class=\"_ _0\"/> La <span class=\"_ _2f\"> </span>pande<span class=\"_ _20\"/>mia <span class=\"_ _2d\"> </span>C<span class=\"_ _0\"/>OV<span class=\"_ _20\"/>ID<span class=\"_ _0\"/>-19 <span class=\"_ _2d\"> </span>ha <span class=\"_ _2f\"> </span>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _2d\"> </span>una <span class=\"_ _2f\"> </span>eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>genza <span class=\"_ _2f\"> </span>sani<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>ria <span class=\"_ _2d\"> </span>a <span class=\"_ _2f\"> </span>livell<span class=\"_ _20\"/>o <span class=\"_ _2f\"> </span>mondi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>le<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>con <span class=\"_ _2f\"> </span>im<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>t<span class=\"_ _0\"/>ti <span class=\"_ _2f\"> </span>e<span class=\"_ _20\"/>conomici<span class=\"_ _0\"/> rilev<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nti a l<span class=\"_ _20\"/>ivello glo<span class=\"_ _20\"/>bal<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> In <span class=\"_ _20\"/>Ita<span class=\"_ _0\"/>lia il<span class=\"_ _1\"/> blo<span class=\"_ _20\"/>c<span class=\"_ _0\"/>co e<span class=\"_ _1\"/> le <span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>strizioni scaturite<span class=\"_ _20\"/> dall\u2019eme<span class=\"_ _20\"/>r<span class=\"_ _0\"/>genza sanitaria h<span class=\"_ _20\"/>a<span class=\"_ _11\"/><span class=\"ff1\">nno<span class=\"_ _20\"/> p<span class=\"_ _0\"/>ortato ad<span class=\"_ _20\"/> </span>una contrazione dell\u2019economia <span class=\"_ _0\"/>con <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggiori i<span class=\"_ _0\"/>mpatti in <span class=\"_ _11\"/>de<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>min<span class=\"_ _20\"/>at<span class=\"_ _0\"/>i settori. <span class=\"_ _0\"/>Il s<span class=\"_ _0\"/>etto<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e <span class=\"_ _0\"/>delle r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>si<span class=\"_ _0\"/>den<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>sa<span class=\"_ _0\"/>ni<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>rie<span class=\"_ _264\"> </span>\u00e8<span class=\"_ _20\"/> <span class=\"_ _25\"/>stato <span class=\"_ _22\"/>dura<span class=\"ff7\">men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>col<span class=\"_ _20\"/>p<span class=\"_ _0\"/>it<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _22\"> </span>seppur, <span class=\"_ _22\"> </span>di<span class=\"_ _1\"/>ve<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sa<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>da <span class=\"_ _22\"> </span>a<span class=\"_ _0\"/>ltri <span class=\"_ _21\"/>setto<span class=\"_ _1\"/>ri, <span class=\"_ _22\"> </span>non<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>h<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"> </span>vi<span class=\"_ _1\"/>sto <span class=\"_ _22\"> </span>la <span class=\"_ _22\"> </span>chi<span class=\"_ _20\"/>usur<span class=\"_ _0\"/>a<span class=\"_ _0\"/> <span class=\"_ _22\"/>totale<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>dell\u2019<span class=\"_ _0\"/><span class=\"ff1\">attivit\u00e0,<span class=\"_ _264\"> </span></span></span>ne<span class=\"_ _20\"/>ppur<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>nei <span class=\"_ _21\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>riodi <span class=\"_ _21\"/>di <span class=\"_ _21\"/>lockdown <span class=\"_ _11\"/>p<span class=\"_ _0\"/>er <span class=\"_ _21\"/>la <span class=\"_ _21\"/>natura <span class=\"_ _21\"/>stessa <span class=\"_ _11\"/>del <span class=\"_ _11\"/>busi<span class=\"_ _0\"/>ne<span class=\"_ _20\"/>ss <span class=\"_ _22\"/>che <span class=\"_ _21\"/>coincide<span class=\"_ _20\"/> <span class=\"_ _22\"/>c<span class=\"_ _0\"/>on<span class=\"_ _20\"/> <span class=\"_ _21\"/>u<span class=\"_ _0\"/>n <span class=\"_ _21\"/>s<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>vizio<span class=\"_ _20\"/> <span class=\"_ _22\"/>di <span class=\"_ _21\"/>pubblica<span class=\"_ _264\"> </span>utili<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0. <span class=\"_ _25\"/>Le<span class=\"_ _20\"/> <span class=\"_ _2d\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>sone<span class=\"_ _20\"/> <span class=\"_ _25\"/>a<span class=\"_ _0\"/>nziane<span class=\"_ _20\"/> <span class=\"_ _25\"/>sono <span class=\"_ _25\"/>state<span class=\"_ _20\"/> <span class=\"_ _25\"/>infatti <span class=\"_ _25\"/>i <span class=\"_ _25\"/>sogge<span class=\"_ _20\"/>tti <span class=\"_ _2d\"/>m<span class=\"_ _20\"/>aggio<span class=\"_ _1\"/>r<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>a <span class=\"_ _25\"/>rischio<span class=\"_ _1\"/> <span class=\"_ _25\"/>ed<span class=\"_ _20\"/> <span class=\"_ _2d\"/>i<span class=\"_ _1\"/> <span class=\"_ _25\"/>pi\u00f9 <span class=\"_ _22\"/>fragili<span class=\"_ _20\"/> <span class=\"_ _25\"/>di <span class=\"_ _25\"/>fron<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _22\"/>a<span class=\"_ _0\"/>l<span class=\"_ _264\"> </span>dif<span class=\"_ _1\"/>fondersi <span class=\"_ _20\"/>della m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lattia. I<span class=\"_ _20\"/>l risch<span class=\"_ _20\"/>io de<span class=\"_ _33\"/>r<span class=\"_ _11\"/>iv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nte <span class=\"_ _20\"/>dalla p<span class=\"_ _1\"/>andem<span class=\"_ _20\"/>ia \u00e8<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> fl<span class=\"_ _20\"/>essione<span class=\"_ _20\"/> dei ric<span class=\"_ _20\"/>a<span class=\"_ _0\"/>vi<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"ff7\">a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"ff1\">au<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span></span></span>dei<span class=\"_ _20\"/> <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i <span class=\"_ _0\"/>leg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti <span class=\"_ _0\"/>alla me<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>a <span class=\"_ _0\"/>in sicurezz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>delle str<span class=\"_ _0\"/>utture<span class=\"_ _1\"/>. <span class=\"_ _0\"/>Il <span class=\"_ _0\"/>Gruppo<span class=\"_ _20\"/> <span class=\"_ _0\"/>si <span class=\"_ _0\"/>\u00e8<span class=\"_ _1\"/> <span class=\"_ _0\"/>dotato <span class=\"_ _0\"/>di una <span class=\"_ _0\"/>struttura <span class=\"_ _0\"/>organ<span class=\"_ _20\"/>izzativa <span class=\"_ _0\"/>te<span class=\"_ _20\"/>sa<span class=\"_ _0\"/> a <span class=\"_ _0\"/><span class=\"ff7\">r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>re <span class=\"_ _0\"/>l\u2019im<span class=\"_ _1\"/>patto <span class=\"_ _11\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>ulteriori <span class=\"_ _0\"/>pandemie<span class=\"ff1\">, <span class=\"_ _11\"/></span>attrave<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _0\"/>l\u2019<span class=\"ff1\">implemen<span class=\"_ _20\"/>ta<span class=\"_ _0\"/>zi<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ne<span class=\"_ _20\"/> <span class=\"_ _21\"/>di <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>oto<span class=\"_ _20\"/>c<span class=\"_ _0\"/>olli <span class=\"_ _0\"/>indirizzati <span class=\"_ _0\"/>alla <span class=\"_ _11\"/>si<span class=\"_ _20\"/>cur<span class=\"_ _0\"/>ezz<span class=\"_ _20\"/>a<span class=\"_ _11\"/> </span></span>nelle<span class=\"_ _20\"/> str<span class=\"_ _0\"/>utture<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> nella sede<span class=\"_ _33\"/> at<span class=\"_ _0\"/>te<span class=\"_ _20\"/> a gara<span class=\"_ _0\"/>n<span class=\"_ _1\"/>tire<span class=\"_ _20\"/> <span class=\"_ _0\"/>il<span class=\"_ _20\"/> corr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tto distanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o sociale<span class=\"_ _20\"/> <span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>ilizzo<span class=\"_ _20\"/> corr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o di<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff1\">tutti i<span class=\"_ _20\"/> mezzi<span class=\"_ _0\"/> </span>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>DPI utili all<span class=\"_ _20\"/>a<span class=\"_ _0\"/> r<span class=\"_ _0\"/>id<span class=\"_ _20\"/>uzi<span class=\"_ _0\"/>one<span class=\"_ _20\"/> <span class=\"_ _0\"/>della dif<span class=\"_ _1\"/>fusione<span class=\"_ _20\"/> <span class=\"_ _0\"/>del <span class=\"_ _0\"/>vi<span class=\"_ _20\"/>r<span class=\"_ _0\"/>us.<span class=\"_ _0\"/> Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i all\u2019aum<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nto del<span class=\"_ _1\"/> costo dei fatt<span class=\"_ _1\"/>ori produt<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ivi<span class=\"_ _0\"/><span class=\"ff2\"> </span>Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>Gruppo, <span class=\"_ _0\"/>at<span class=\"_ _0\"/>trave<span class=\"_ _20\"/>rso <span class=\"_ _11\"/>l<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>controll<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _0\"/>Edos <span class=\"_ _0\"/>S.r.<span class=\"_ _0\"/>l., <span class=\"_ _0\"/>ha ad <span class=\"_ _0\"/>oggi c<span class=\"_ _0\"/>oncen<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ato <span class=\"_ _0\"/>il pr<span class=\"_ _0\"/>oprio<span class=\"_ _20\"/> <span class=\"_ _21\"/><span class=\"ff3\">core <span class=\"_ _0\"/>business</span> <span class=\"_ _0\"/>nella <span class=\"_ _0\"/>gestione<span class=\"_ _264\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _25\"/>residenze<span class=\"_ _20\"/> <span class=\"_ _25\"/>per <span class=\"_ _22\"/>anzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ni. <span class=\"_ _22\"/>Eventuali <span class=\"_ _21\"/>a<span class=\"_ _0\"/>umen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _22\"/>del<span class=\"_ _20\"/> <span class=\"_ _25\"/>costo <span class=\"_ _22\"/>dei <span class=\"_ _21\"/>fat<span class=\"_ _0\"/>tori <span class=\"_ _21\"/>pr<span class=\"_ _0\"/>od<span class=\"_ _20\"/>uttivi <span class=\"_ _22\"/>non <span class=\"_ _21\"/>poss<span class=\"_ _0\"/>on<span class=\"_ _1\"/>o <span class=\"_ _22\"/>esse<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>colleg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti<span class=\"_ _264\"> </span>ra<span class=\"_ _0\"/>pid<span class=\"_ _20\"/>amen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e a<span class=\"_ _0\"/>d un <span class=\"_ _0\"/>fle<span class=\"_ _20\"/>ssibi<span class=\"_ _0\"/>li<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _11\"/>pre<span class=\"_ _20\"/>zz<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _0\"/>al <span class=\"_ _0\"/>clie<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>data<span class=\"_ _0\"/> <span class=\"_ _0\"/>l<span class=\"_ _20\"/>a <span class=\"_ _0\"/>tipologi<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/> <span class=\"_ _0\"/>servizio offe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>t<span class=\"_ _0\"/>o e di<span class=\"_ _20\"/> <span class=\"_ _11\"/>utenza e <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ata, <span class=\"_ _0\"/>come<span class=\"_ _264\"> </span>indic<span class=\"_ _1\"/>ato  sopra<span class=\"_ _0\"/>,  l\u2019in<span class=\"_ _20\"/>c<span class=\"_ _0\"/>idenza  dell<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _29\"> </span>Pubblic<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _29\"> </span>Am<span class=\"ff1\">mini<span class=\"_ _20\"/>st<span class=\"_ _0\"/>r<span class=\"_ _0\"/>azio<span class=\"_ _20\"/>ne <span class=\"_ _29\"> </span>nel  fattura<span class=\"_ _0\"/>to  pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _29\"> </span>rette<span class=\"_ _20\"/>.<span class=\"_ _0\"/>  Il  Gr<span class=\"_ _0\"/>uppo<span class=\"_ _1\"/> <span class=\"_ _29\"> </span>moni<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ora<span class=\"_ _264\"> </span></span>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>anteme<span class=\"_ _1\"/>nt<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>l\u2019increme<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o dei costi<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> le nec<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ssa<span class=\"_ _0\"/>rie<span class=\"_ _20\"/> <span class=\"_ _0\"/>azioni co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rettive<span class=\"_ _20\"/> <span class=\"_ _0\"/>al fine<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> cont<span class=\"_ _0\"/>ene<span class=\"_ _20\"/>rne gli impatti.<span class=\"_ _0\"/><span class=\"ff1\"> </span>Corp<span class=\"_ _20\"/>or<span class=\"_ _0\"/>ate governan<span class=\"_ _1\"/>ce e a<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>etti prop<span class=\"_ _1\"/>rietari<span class=\"_ _0\"/> In<span class=\"_ _20\"/> <span class=\"_ _0\"/>adempimen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>degli<span class=\"_ _20\"/> <span class=\"_ _0\"/>obblighi<span class=\"_ _20\"/> <span class=\"_ _0\"/>r<span class=\"_ _0\"/>egol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>i di<span class=\"_ _1\"/> Borsa Italian<span class=\"_ _1\"/>a S<span class=\"_ _0\"/>.p.A<span class=\"_ _1\"/>. e Consob, Eukedo<span class=\"_ _20\"/>s <span class=\"_ _0\"/>S.p.<span class=\"_ _0\"/>A. h<span class=\"_ _1\"/>a r<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>att<span class=\"_ _0\"/>o<span class=\"_ _1\"/> la<span class=\"_ _0\"/> \u201c<span class=\"ff3\">Relazione <span class=\"_ _33\"/>sul <span class=\"_ _20\"/>Governo<span class=\"_ _1\"/> <span class=\"_ _20\"/>Societario<span class=\"_ _20\"/> e<span class=\"ff1\"> <span class=\"_ _33\"/><span class=\"ff3\">gli <span class=\"_ _20\"/>assetti<span class=\"_ _20\"/> propriet<span class=\"_ _20\"/>ari<span class=\"_ _0\"/><span class=\"ff7\">\u201d <span class=\"_ _20\"/>co<span class=\"_ _1\"/>nsultabile<span class=\"_ _20\"/> <span class=\"_ _20\"/>sul <span class=\"_ _20\"/>sito <span class=\"_ _20\"/><span class=\"ff1 fc4\">www<span class=\"_ _20\"/>.<span class=\"_ _11\"/>e<span class=\"_ _20\"/>u<span class=\"_ _0\"/>kedo<span class=\"_ _20\"/>s.<span class=\"_ _0\"/>it<span class=\"fc0\">, ne<span class=\"_ _33\"/>l<span class=\"_ _0\"/>la <span class=\"_ _20\"/>sezione<span class=\"_ _264\"> </span></span></span></span></span></span></span>Corpo<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gove<span class=\"_ _20\"/>r<span class=\"_ _0\"/>nance<span class=\"_ _1\"/>.<span class=\"_ _0\"/> Eukedo<span class=\"_ _20\"/>s S.p.A<span class=\"_ _20\"/>. \u00e8<span class=\"_ _20\"/> <span class=\"_ _20\"/>soggetta <span class=\"_ _20\"/>ad <span class=\"_ _20\"/>a<span class=\"_ _0\"/>tti<span class=\"_ _20\"/>vit\u00e0 d<span class=\"_ _20\"/>i <span class=\"_ _20\"/>direzione<span class=\"_ _20\"/> e<span class=\"_ _20\"/> coo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>dinamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o, <span class=\"_ _20\"/>ai <span class=\"_ _20\"/>sensi<span class=\"_ _20\"/> dell\u2019art. <span class=\"_ _20\"/>2497 <span class=\"_ _20\"/>e<span class=\"_ _20\"/> se<span class=\"_ _20\"/>guen<span class=\"_ _1\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>del <span class=\"_ _20\"/>Codic<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>Civile<span class=\"_ _20\"/> <span class=\"_ _0\"/>d<span class=\"_ _1\"/>a pa<span class=\"_ _0\"/>rte<span class=\"_ _20\"/> <span class=\"_ _0\"/>di La Vill<span class=\"_ _20\"/>a <span class=\"_ _0\"/>spa.<span class=\"_ _0\"/> Ra<span class=\"_ _20\"/>p<span class=\"_ _0\"/>porti con<span class=\"_ _20\"/> <span class=\"_ _0\"/>parti corr<span class=\"_ _1\"/>elate, societ\u00e0 con<span class=\"_ _20\"/>t<span class=\"_ _0\"/>rollate e col<span class=\"_ _20\"/>leg<span class=\"_ _0\"/>ate<span class=\"_ _264\"> </span>In<span class=\"_ _20\"/> <span class=\"_ _25\"/>relazione<span class=\"_ _20\"/> <span class=\"_ _25\"/>alle <span class=\"_ _22\"/>operazioni<span class=\"_ _1\"/> <span class=\"_ _22\"/>con <span class=\"_ _22\"/>par<span class=\"_ _0\"/>ti <span class=\"_ _22\"/>co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>late, <span class=\"_ _22\"/>il <span class=\"_ _22\"/>Gruppo<span class=\"_ _20\"/> <span class=\"_ _25\"/>intende<span class=\"_ _20\"/> <span class=\"_ _25\"/>assicurar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"/>la <span class=\"_ _22\"/>pi\u00f9 <span class=\"_ _21\"/>com<span class=\"_ _1\"/>pl<span class=\"_ _0\"/>e<span class=\"_ _20\"/>ta<span class=\"_ _0\"/> <span class=\"_ _22\"/>tra<span class=\"_ _0\"/>spa<span class=\"_ _20\"/>r<span class=\"_ _0\"/>en<span class=\"_ _20\"/>za<span class=\"_ _0\"/> <span class=\"_ _25\"/>e<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rettezza si<span class=\"_ _1\"/>a sostan<span class=\"_ _1\"/>zi<span class=\"_ _1\"/>ale che<span class=\"_ _1\"/> proced<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>ale delle<span class=\"_ _20\"/> operazioni po<span class=\"_ _20\"/>st<span class=\"_ _0\"/>e<span class=\"_ _1\"/> in e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>ere<span class=\"_ _20\"/> con parti co<span class=\"_ _20\"/>rr<span class=\"_ _0\"/>elate<span class=\"_ _20\"/>,<span class=\"_ _0\"/> an<span class=\"_ _1\"/>che m<span class=\"_ _1\"/>edi<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>il<span class=\"_ _20\"/> <span class=\"_ _0\"/>ricorso ad espe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ti indi<span class=\"_ _20\"/>p<span class=\"_ _0\"/>enden<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i in relazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>alla na<span class=\"_ _0\"/><span class=\"ff7\">tura, valo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/> car<span class=\"_ _0\"/>atte<span class=\"_ _20\"/>r<span class=\"_ _0\"/>isti<span class=\"_ _1\"/>che dell\u2019ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azione.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>Il<span class=\"_ _1\"/> <span class=\"_ _11\"/>Con<span class=\"_ _1\"/>si<span class=\"_ _0\"/>glio<span class=\"_ _20\"/> <span class=\"_ _21\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>Amm<span class=\"_ _20\"/>inist<span class=\"_ _0\"/>ra<span class=\"_ _0\"/>zi<span class=\"_ _20\"/>one <span class=\"_ _11\"/>di <span class=\"_ _0\"/>Eukedos <span class=\"_ _11\"/>S.p.<span class=\"_ _0\"/>A<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _11\"/>ne<span class=\"_ _20\"/>lla <span class=\"_ _11\"/>riun<span class=\"_ _1\"/>ione<span class=\"_ _20\"/> <span class=\"_ _21\"/>del <span class=\"_ _0\"/>6 <span class=\"_ _21\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggio <span class=\"_ _0\"/>2022 <span class=\"_ _11\"/>ha <span class=\"_ _11\"/>ado<span class=\"_ _20\"/>t<span class=\"_ _0\"/>tato <span class=\"_ _0\"/>una <span class=\"_ _11\"/>nuova<span class=\"_ _264\"> </span>proced<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>a <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _11\"/>o<span class=\"_ _20\"/>p<span class=\"_ _0\"/>erazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>c<span class=\"_ _0\"/>on pa<span class=\"_ _0\"/>rti <span class=\"_ _0\"/>co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>lat<span class=\"_ _0\"/>e, <span class=\"_ _0\"/>ai <span class=\"_ _0\"/>sen<span class=\"_ _20\"/>si<span class=\"_ _0\"/> <span class=\"_ _0\"/>del<span class=\"_ _1\"/>l\u2019ar<span class=\"_ _0\"/>t. 2391<span class=\"_ _11\"/><span class=\"ff1\">-bi<span class=\"_ _20\"/>s <span class=\"_ _11\"/>co<span class=\"_ _20\"/>d. <span class=\"_ _0\"/>civ., <span class=\"_ _0\"/>come<span class=\"_ _20\"/> <span class=\"_ _11\"/>modificato <span class=\"ff7\">dall\u2019art.<span class=\"_ _0\"/> </span></span>1 del<span class=\"_ _20\"/> d.lgs. 10 magg<span class=\"_ _20\"/>i<span class=\"_ _0\"/>o<span class=\"_ _1\"/> 2019 n. 49, e<span class=\"_ _20\"/> <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>\u201cRegol<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o Ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni con<span class=\"_ _20\"/> <span class=\"_ _0\"/>Parti Co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>late\u201d em<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nato dall<span class=\"_ _1\"/>a <span class=\"_ _0\"/>Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ob<span class=\"_ _264\"> </span>con<span class=\"_ _20\"/> <span class=\"_ _11\"/>deli<span class=\"_ _20\"/>b<span class=\"_ _0\"/>era <span class=\"_ _0\"/>n. <span class=\"_ _0\"/>17221 del<span class=\"_ _20\"/> <span class=\"_ _0\"/>12 <span class=\"_ _11\"/>m<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>zo<span class=\"_ _20\"/> <span class=\"_ _11\"/>2010, come<span class=\"_ _20\"/> <span class=\"_ _0\"/>succ<span class=\"_ _0\"/>essiv<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>odi<span class=\"_ _0\"/>ficato <span class=\"_ _0\"/>da ultimo<span class=\"_ _20\"/> <span class=\"_ _11\"/>con delibera <span class=\"_ _0\"/>n. <span class=\"_ _0\"/>21624<span class=\"_ _264\"> </span>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>10 dicem<span class=\"_ _20\"/>br<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>2020 <span class=\"ff7\">(il<span class=\"_ _1\"/> \u201cR<span class=\"_ _0\"/>e<span class=\"_ _20\"/>gola<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o Con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ob OPC\u201d),<span class=\"_ _1\"/> tene<span class=\"_ _20\"/>ndo altr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>s\u00ec conto di<span class=\"_ _1\"/> quan<span class=\"_ _1\"/>t<span class=\"_ _0\"/>o<span class=\"_ _1\"/> indi<span class=\"_ _1\"/>cato d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla C<span class=\"_ _0\"/>o<span class=\"_ _20\"/>ns<span class=\"_ _0\"/>o<span class=\"_ _1\"/>b<span class=\"_ _11\"/><span class=\"ff1\"> </span></span>con<span class=\"_ _20\"/> <span class=\"_ _0\"/>Comunicazione<span class=\"_ _20\"/> <span class=\"_ _0\"/>n. DEM/100786883 d<span class=\"_ _1\"/>el<span class=\"_ _1\"/> 24 settem<span class=\"_ _20\"/>b<span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>2010 (la \u201cCom<span class=\"_ _33\"/>u<span class=\"_ _0\"/>nicazione Conso<span class=\"_ _20\"/>b OPC<span class=\"_ _0\"/>\u201d).<span class=\"_ _0\"/><span class=\"ff1\"> </span>Tale<span class=\"_ _20\"/> <span class=\"_ _0\"/>pr<span class=\"_ _0\"/>oced<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>a <span class=\"_ _0\"/>di<span class=\"_ _1\"/>sciplina <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _11\"/>dettaglio<span class=\"_ _20\"/>,<span class=\"_ _0\"/> <span class=\"_ _0\"/>in conf<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rmit\u00e0 <span class=\"_ _0\"/>ai<span class=\"_ _1\"/> <span class=\"_ _0\"/>princi<span class=\"_ _20\"/>p<span class=\"_ _0\"/>i <span class=\"_ _0\"/>de<span class=\"_ _1\"/>ttati <span class=\"_ _0\"/>dal r<span class=\"_ _0\"/>ichiam<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>Reg<span class=\"_ _0\"/>ola<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o Con<span class=\"_ _1\"/>sob,<span class=\"_ _0\"/> i <span class=\"_ _11\"/>pr<span class=\"_ _0\"/>ocedim<span class=\"_ _20\"/>enti <span class=\"_ _22\"/>e <span class=\"_ _21\"/>le <span class=\"_ _11\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>gole <span class=\"_ _21\"/>volti <span class=\"_ _21\"/>ad <span class=\"_ _21\"/>ass<span class=\"_ _0\"/>ic<span class=\"_ _20\"/>ur<span class=\"_ _0\"/>ar<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _21\"/>la <span class=\"_ _21\"/>tra<span class=\"_ _0\"/>spa<span class=\"_ _20\"/>r<span class=\"_ _0\"/>enz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>e <span class=\"_ _21\"/>la <span class=\"_ _22\"/>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>rettezz<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _21\"/>sostanziale<span class=\"_ _20\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>pr<span class=\"_ _0\"/>oced<span class=\"_ _1\"/>ura<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _22\"/>dell<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _21\"/>con <span class=\"_ _11\"/>pa<span class=\"_ _0\"/>rti <span class=\"_ _11\"/>correl<span class=\"_ _20\"/>a<span class=\"_ _0\"/>te <span class=\"_ _11\"/>realizz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _21\"/>dalla <span class=\"_ _11\"/>Socie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>direttamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _21\"/>o <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> <span class=\"_ _11\"/>il <span class=\"_ _11\"/>tr<span class=\"_ _0\"/>am<span class=\"_ _1\"/>ite<span class=\"_ _1\"/> <span class=\"_ _21\"/>di<span class=\"_ _20\"/> <span class=\"_ _21\"/>su<span class=\"_ _0\"/>e <span class=\"_ _11\"/>socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _21\"/>c<span class=\"_ _0\"/>o<span class=\"_ _1\"/>ntrollate<span class=\"_ _264\"> </span>itali<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ne o<span class=\"_ _1\"/> <span class=\"_ _0\"/>e<span class=\"_ _1\"/>st<span class=\"_ _0\"/>e<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e. Ai <span class=\"_ _33\"/>fini <span class=\"_ _20\"/>dell\u2019inform<span class=\"_ _1\"/>ativa <span class=\"_ _1\"/>di <span class=\"_ _33\"/>bilancio <span class=\"_ _20\"/>con<span class=\"_ _1\"/>s<span class=\"_ _0\"/>olidato<span class=\"_ _1\"/>, i<span class=\"_ _20\"/>n <span class=\"_ _20\"/>accordo <span class=\"_ _20\"/>con <span class=\"_ _20\"/>lo <span class=\"_ _20\"/>IAS <span class=\"_ _20\"/>24,<span class=\"_ _0\"/> <span class=\"_ _33\"/>sono<span class=\"_ _1\"/> <span class=\"_ _20\"/>r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tate <span class=\"_ _20\"/>le <span class=\"_ _20\"/>operazioni<span class=\"_ _20\"/> con<span class=\"_ _20\"/> parti<span class=\"_ _264\"> </span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>relate <span class=\"_ _2f\"> </span>con <span class=\"_ _2f\"> </span>r<span class=\"_ _0\"/>ife<span class=\"_ _20\"/>rimento <span class=\"_ _2e\"> </span>all<span class=\"_ _20\"/>a<span class=\"_ _0\"/>  si<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>zione<span class=\"_ _33\"/>  patrimon<span class=\"_ _20\"/>iale<span class=\"_ _0\"/>  e<span class=\"_ _33\"/>  fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nziaria <span class=\"_ _2e\"> </span>co<span class=\"_ _20\"/>nsolid<span class=\"_ _1\"/>ata<span class=\"_ _0\"/>, <span class=\"_ _2f\"> </span>com<span class=\"_ _20\"/>pr<span class=\"_ _0\"/>endendo<span class=\"_ _20\"/>  q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>indi <span class=\"_ _2e\"> </span>le<span class=\"_ _264\"> </span>ope<span class=\"_ _20\"/>r<span class=\"_ _0\"/>azioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>con parti co<span class=\"_ _1\"/>rr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>late <span class=\"_ _0\"/>e<span class=\"_ _1\"/>ffe<span class=\"_ _1\"/>ttuat<span class=\"_ _0\"/>e<span class=\"_ _20\"/>,<span class=\"_ _0\"/> oltre che<span class=\"_ _33\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/> Eukedo<span class=\"_ _20\"/>s S<span class=\"_ _0\"/>.p.A<span class=\"_ _20\"/>.<span class=\"_ _0\"/>, anche<span class=\"_ _33\"/> <span class=\"_ _0\"/>dalle<span class=\"_ _20\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ocie<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollate<span class=\"_ _20\"/> <span class=\"_ _0\"/>rientranti<span class=\"_ _264\"> </span>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ime<span class=\"_ _20\"/>tr<span class=\"_ _11\"/>o<span class=\"_ _20\"/> <span class=\"_ _0\"/>di con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>olid<span class=\"_ _20\"/>a<span class=\"_ _11\"/>m<span class=\"_ _20\"/>ento.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-392": {
   "value": "Rischi<span class=\"_ _20\"/>o d<span class=\"_ _0\"/>i cr<span class=\"_ _1\"/>edito<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _21\"/><span class=\"ff7\">r<span class=\"_ _0\"/>isc<span class=\"_ _1\"/>hio <span class=\"_ _11\"/>di <span class=\"_ _21\"/>credito<span class=\"_ _1\"/> <span class=\"_ _21\"/>r<span class=\"_ _0\"/>appre<span class=\"_ _20\"/>s<span class=\"_ _0\"/>enta <span class=\"_ _21\"/>l\u2019e<span class=\"_ _20\"/>sp<span class=\"_ _0\"/>osizione<span class=\"_ _33\"/> <span class=\"_ _22\"> </span>a <span class=\"_ _22\"> </span>potenziali<span class=\"_ _1\"/> <span class=\"_ _21\"/>perdite<span class=\"_ _20\"/> <span class=\"_ _22\"> </span>deriv<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> <span class=\"_ _22\"/>dal <span class=\"_ _21\"/>m<span class=\"_ _1\"/>a<span class=\"_ _0\"/>nc<span class=\"_ _1\"/>ato <span class=\"_ _21\"/>adem<span class=\"_ _20\"/>p<span class=\"_ _0\"/>imento <span class=\"_ _21\"/>delle<span class=\"_ _264\"> </span></span>obblig<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _1\"/> ass<span class=\"_ _0\"/>unte<span class=\"_ _33\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lla controparte. A<span class=\"_ _20\"/> <span class=\"_ _21\"/>causa <span class=\"_ _11\"/>della <span class=\"_ _11\"/>framm<span class=\"_ _20\"/>entazione <span class=\"_ _11\"/>del<span class=\"_ _20\"/> <span class=\"_ _21\"/>credito<span class=\"_ _20\"/> <span class=\"_ _21\"/>verso <span class=\"_ _11\"/>la <span class=\"_ _11\"/>clien<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ela <span class=\"_ _11\"/>priv<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ta <span class=\"_ _11\"/>con<span class=\"_ _1\"/> <span class=\"_ _11\"/>conseg<span class=\"_ _1\"/>uente <span class=\"_ _11\"/>alta <span class=\"_ _11\"/>in<span class=\"_ _20\"/>ci<span class=\"_ _0\"/>denza <span class=\"_ _11\"/>de<span class=\"_ _1\"/>i <span class=\"_ _11\"/>co<span class=\"_ _20\"/>st<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>conne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>cup<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>o <span class=\"_ _0\"/>f<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rzoso, <span class=\"_ _0\"/>a<span class=\"_ _0\"/>nc<span class=\"_ _1\"/>he<span class=\"_ _20\"/> <span class=\"_ _11\"/>at<span class=\"_ _0\"/>tra<span class=\"_ _0\"/>ve<span class=\"_ _33\"/>r<span class=\"_ _0\"/>so <span class=\"_ _0\"/>a<span class=\"_ _0\"/>zion<span class=\"_ _20\"/>i <span class=\"_ _11\"/>l<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>a<span class=\"_ _0\"/>li, <span class=\"_ _11\"/>rispe<span class=\"_ _20\"/>tto <span class=\"_ _0\"/>a<span class=\"_ _0\"/>lle <span class=\"_ _0\"/>somme<span class=\"_ _20\"/> <span class=\"_ _21\"/>da <span class=\"_ _0\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>cuperare, <span class=\"_ _11\"/>i<span class=\"_ _20\"/>l <span class=\"_ _11\"/>Gruppo <span class=\"_ _0\"/>ha<span class=\"_ _264\"> </span>inten<span class=\"_ _1\"/>sificato <span class=\"_ _0\"/>le <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttiv<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _11\"/>atte<span class=\"_ _1\"/> <span class=\"_ _11\"/>ad <span class=\"_ _0\"/>individ<span class=\"_ _20\"/>uar<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>t<span class=\"_ _0\"/>em<span class=\"_ _20\"/>p<span class=\"_ _0\"/>e<span class=\"_ _1\"/>st<span class=\"_ _0\"/>ivamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>le <span class=\"_ _0\"/>s<span class=\"_ _0\"/>ituazioni<span class=\"_ _20\"/> <span class=\"_ _11\"/>che <span class=\"_ _0\"/>possono <span class=\"_ _0\"/>portare <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>\u2019<span class=\"_ _0\"/>inc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>glio <span class=\"_ _0\"/>del<span class=\"_ _264\"> </span>credito<span class=\"_ _20\"/>  e<span class=\"_ _1\"/>  pe<span class=\"_ _33\"/>r<span class=\"_ _0\"/>tanto <span class=\"_ _2f\"> </span>alla <span class=\"_ _2e\"> </span>succe<span class=\"_ _33\"/>ssi<span class=\"_ _0\"/>va  f<span class=\"_ _1\"/>ase <span class=\"_ _2f\"> </span>di<span class=\"_ _20\"/>  so<span class=\"_ _1\"/>ffe<span class=\"_ _1\"/>r<span class=\"_ _0\"/>enz<span class=\"_ _20\"/>a<span class=\"_ _0\"/>;  si<span class=\"_ _20\"/> <span class=\"_ _2e\"> </span>segn<span class=\"_ _20\"/>a<span class=\"_ _0\"/>la <span class=\"_ _2f\"> </span>altres\u00ec<span class=\"_ _20\"/>  che<span class=\"_ _33\"/>  il <span class=\"_ _2f\"> </span>fondo <span class=\"_ _2f\"> </span>svalutazione<span class=\"_ _20\"/>  credi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _0\"/> attualm<span class=\"_ _1\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e iscritto<span class=\"_ _1\"/> a <span class=\"_ _0\"/>bil<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ncio copre ci<span class=\"_ _20\"/>r<span class=\"_ _0\"/>ca il 36% dei crediti<span class=\"_ _20\"/> <span class=\"_ _0\"/>al 31 dicembre<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022. Come<span class=\"_ _20\"/> <span class=\"_ _2c\"> </span>ric<span class=\"_ _0\"/>hie<span class=\"_ _20\"/>st<span class=\"_ _0\"/>o <span class=\"_ _2c\"> </span>dall\u2019<span class=\"_ _20\"/>IFR<span class=\"_ _0\"/>S <span class=\"_ _2c\"> </span>7 <span class=\"_ _2c\"> </span>vie<span class=\"_ _1\"/>ne <span class=\"_ _29\"> </span>r<span class=\"_ _0\"/>ipo<span class=\"_ _20\"/>rt<span class=\"_ _0\"/>ata<span class=\"_ _0\"/> <span class=\"_ _29\"> </span>di <span class=\"_ _29\"> </span>seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito <span class=\"_ _29\"> </span>u<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a <span class=\"_ _2c\"> </span>ta<span class=\"_ _0\"/>be<span class=\"_ _20\"/>lla <span class=\"_ _2c\"> </span>di <span class=\"_ _29\"> </span>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>alisi <span class=\"_ _2c\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _11\"/>n<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ianit\u00e0 <span class=\"_ _29\"> </span>dei <span class=\"_ _2b\"> </span><span class=\"ff1\">crediti<span class=\"_ _0\"/> </span>comme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>ciali scaduti ed in<span class=\"_ _20\"/> <span class=\"_ _0\"/>scadenza a<span class=\"_ _0\"/>l 31<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _20\"/>c<span class=\"_ _0\"/>em<span class=\"_ _20\"/>br<span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>2022.<span class=\"_ _264\"> </span>Non<span class=\"_ _33\"/> sc<span class=\"_ _0\"/>adu<span class=\"_ _20\"/>to<span class=\"_ _1cf\"> </span>Scadu<span class=\"_ _20\"/>to da 0 a 3 m<span class=\"_ _12a\"/>es<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>Scadu<span class=\"_ _20\"/>to da 3 a 6<span class=\"_ _264\"> </span>m<span class=\"_ _33\"/>es<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>Scadu<span class=\"_ _20\"/>to olt<span class=\"_ _1\"/>re 6 m<span class=\"_ _20\"/>esi<span class=\"_ _115\"> </span>Tot<span class=\"_ _20\"/>al<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>Crediti verso cl<span class=\"_ _0\"/>ient<span class=\"_ _20\"/>i<span class=\"_ _0\"/> <span class=\"_ _160\"> </span>2.020<span class=\"_ _32\"> </span><span class=\"ls69\">324<span class=\"_ _64\"> </span>270<span class=\"_ _134\"> </span></span>3.352<span class=\"_ _143\"> </span><span class=\"ff2\">5.967<span class=\"_ _264\"> </span></span>Fon<span class=\"_ _20\"/>do svalut<span class=\"_ _20\"/>azion<span class=\"_ _20\"/>e credi<span class=\"_ _0\"/>ti<span class=\"_ _1d0\"> </span>-2.188<span class=\"_ _b\"> </span><span class=\"ff2\">-2.188<span class=\"_ _264\"> </span></span>Cr<span class=\"_ _33\"/>e<span class=\"_ _11\"/>d<span class=\"_ _20\"/>iti<span class=\"_ _1\"/> ve<span class=\"_ _0\"/>r<span class=\"_ _1\"/>so cli<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nti<span class=\"_ _20\"/> (<span class=\"_ _0\"/>Total<span class=\"_ _1\"/>e<span class=\"_ _0\"/>)<span class=\"_ _e\"> </span>2.020<span class=\"_ _32\"> </span><span class=\"ls69\">324<span class=\"_ _64\"> </span>270<span class=\"_ _8a\"> </span></span>1.164<span class=\"_ _145\"> </span>3.778<span class=\"_ _264\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-393": {
   "value": "Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i alla<span class=\"_ _1\"/> <span class=\"_ _0\"/>fluttuazi<span class=\"_ _20\"/>o<span class=\"_ _0\"/>ne dei tassi<span class=\"_ _20\"/> <span class=\"_ _0\"/>di cambio e d<span class=\"_ _1\"/>i intere<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _11\"/>Gruppo <span class=\"_ _0\"/>gene<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _11\"/>la <span class=\"_ _11\"/>p<span class=\"_ _20\"/>r<span class=\"_ _0\"/>opria <span class=\"_ _0\"/>attivi<span class=\"_ _20\"/>t\u00e0<span class=\"_ _0\"/> <span class=\"_ _11\"/>in<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eramen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>e <span class=\"_ _0\"/>sul <span class=\"_ _0\"/>t<span class=\"_ _0\"/>erritorio <span class=\"_ _0\"/>nazion<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _20\"/> <span class=\"_ _21\"/>ed <span class=\"_ _11\"/>in<span class=\"_ _1\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>luta <span class=\"_ _11\"/>loc<span class=\"_ _20\"/>a<span class=\"_ _0\"/>le<span class=\"_ _1\"/>, <span class=\"_ _11\"/>pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tanto <span class=\"_ _11\"/>no<span class=\"_ _20\"/>n <span class=\"_ _11\"/>vi <span class=\"_ _11\"/>\u00e8<span class=\"_ _264\"> </span>rischio<span class=\"_ _20\"/> <span class=\"_ _0\"/>conne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>o all<span class=\"_ _1\"/>a <span class=\"_ _0\"/>fl<span class=\"_ _20\"/>ut<span class=\"_ _0\"/>tuazione dei<span class=\"_ _20\"/> t<span class=\"_ _0\"/>assi di cam<span class=\"_ _20\"/>b<span class=\"_ _0\"/>io.<span class=\"_ _0\"/> Sul totale<span class=\"_ _33\"/> <span class=\"_ _0\"/>dell\u2019inde<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ita<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o fin<span class=\"_ _20\"/>a<span class=\"_ _0\"/>nzi<span class=\"_ _1\"/>ar<span class=\"_ _0\"/>io<span class=\"_ _20\"/> <span class=\"_ _0\"/><span class=\"ff1\">del Gruppo la q<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>si to<span class=\"_ _20\"/>t<span class=\"_ _0\"/>alit\u00e0 \u00e8 rapprese<span class=\"_ _20\"/>ntato da m<span class=\"_ _20\"/>utu<span class=\"_ _0\"/>i e<span class=\"_ _1\"/> finanziam<span class=\"_ _0\"/>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span></span>a t<span class=\"_ _0\"/>asso<span class=\"_ _20\"/> <span class=\"_ _11\"/>v<span class=\"_ _20\"/>a<span class=\"_ _0\"/>riabile<span class=\"_ _20\"/> <span class=\"_ _11\"/><span class=\"ff7\">ad eccezione<span class=\"_ _20\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>m<span class=\"_ _20\"/>utuo <span class=\"_ _0\"/>stipul<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to dalla<span class=\"_ _0\"/> <span class=\"_ _0\"/>con<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ollata <span class=\"_ _0\"/>Edo<span class=\"_ _20\"/>s <span class=\"_ _11\"/>S.r.l<span class=\"_ _1\"/>. <span class=\"_ _0\"/>nel<span class=\"_ _20\"/> <span class=\"_ _0\"/>corso dell\u2019es<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _0\"/>cizio<span class=\"_ _20\"/> <span class=\"_ _11\"/>2020 il<span class=\"_ _264\"> </span></span>quale<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> <span class=\"_ _11\"/>stato associ<span class=\"_ _20\"/>a<span class=\"_ _0\"/>to a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _0\"/>sotto<span class=\"_ _1\"/>scrizione<span class=\"_ _20\"/> <span class=\"_ _11\"/>di<span class=\"_ _1\"/> <span class=\"_ _0\"/>un contratto deriv<span class=\"_ _1\"/>ato <span class=\"_ _0\"/>IRS a<span class=\"_ _11\"/> <span class=\"_ _0\"/>cope<span class=\"_ _33\"/>r<span class=\"_ _0\"/>tur<span class=\"_ _0\"/>a del<span class=\"_ _20\"/> <span class=\"_ _11\"/>tasso <span class=\"_ _0\"/>v<span class=\"_ _1\"/>ariabile<span class=\"_ _20\"/> <span class=\"_ _0\"/>p<span class=\"_ _0\"/>ertanto<span class=\"_ _264\"> </span>e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ist<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>una <span class=\"_ _25\"> </span>signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiva <span class=\"_ _25\"> </span>e<span class=\"_ _20\"/>spos<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>a<span class=\"_ _0\"/>l <span class=\"_ _22\"> </span>r<span class=\"_ _0\"/>ischi<span class=\"_ _20\"/>o <span class=\"_ _25\"> </span>di <span class=\"_ _22\"/>ta<span class=\"_ _0\"/>sso <span class=\"_ _22\"> </span>di<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>in<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>e<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>e<span class=\"_ _1\"/> <span class=\"_ _25\"> </span>che<span class=\"_ _20\"/> <span class=\"_ _25\"> </span>a<span class=\"_ _0\"/>v<span class=\"_ _1\"/>r\u00e0<span class=\"_ _0\"/> <span class=\"_ _25\"> </span>i <span class=\"_ _22\"> </span>propri <span class=\"_ _22\"> </span>effe<span class=\"_ _20\"/>tti <span class=\"_ _25\"> </span>sull\u2019and<span class=\"_ _1\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _11\"/>o<span class=\"_ _264\"> </span>econom<span class=\"_ _20\"/>ic<span class=\"_ _0\"/>o dei<span class=\"_ _20\"/> pr<span class=\"_ _0\"/>ossimi<span class=\"_ _20\"/> <span class=\"_ _0\"/>ese<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izi.<span class=\"_ _0\"/> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-394": {
   "value": "Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i al fabbi<span class=\"_ _1\"/>sogno finanziario<span class=\"_ _264\"> </span>Pe<span class=\"_ _1\"/>r q<span class=\"_ _20\"/>uanto <span class=\"_ _33\"/>r<span class=\"_ _0\"/>ig<span class=\"_ _20\"/>ua<span class=\"_ _0\"/>rda <span class=\"_ _20\"/>le<span class=\"_ _20\"/> di<span class=\"_ _20\"/>na<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iarie, <span class=\"_ _20\"/>il <span class=\"_ _33\"/>Gr<span class=\"_ _0\"/>uppo <span class=\"_ _12a\"/>a<span class=\"_ _0\"/>vev<span class=\"_ _1\"/>a <span class=\"_ _20\"/>ra<span class=\"_ _0\"/>gg<span class=\"_ _20\"/>iunto <span class=\"_ _20\"/>un <span class=\"_ _20\"/>eq<span class=\"_ _20\"/>ui<span class=\"_ _0\"/>librio <span class=\"_ _33\"/>finanziario<span class=\"_ _20\"/> soddi<span class=\"_ _20\"/>sfac<span class=\"_ _0\"/>en<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _264\"> </span>tra <span class=\"_ _0\"/>en<span class=\"_ _20\"/>tr<span class=\"_ _0\"/>ate <span class=\"_ _0\"/>e usc<span class=\"_ _0\"/>ite che <span class=\"_ _0\"/>per<span class=\"_ _0\"/>me<span class=\"_ _33\"/>t<span class=\"_ _0\"/>teva <span class=\"_ _11\"/>d<span class=\"_ _20\"/>i <span class=\"_ _11\"/>disporre<span class=\"_ _1\"/> <span class=\"_ _0\"/>delle<span class=\"_ _1\"/> <span class=\"_ _0\"/>ris<span class=\"_ _0\"/>o<span class=\"_ _1\"/>rse f<span class=\"_ _0\"/>inanzi<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ri<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>necessarie<span class=\"_ _20\"/> <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l s<span class=\"_ _0\"/>oddi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>facimento<span class=\"_ _20\"/> <span class=\"_ _11\"/>del <span class=\"_ _0\"/>c<span class=\"_ _0\"/>e<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>crediti<span class=\"_ _20\"/>z<span class=\"_ _0\"/>io <span class=\"_ _0\"/>e <span class=\"_ _0\"/>degli <span class=\"_ _0\"/>im<span class=\"_ _20\"/>p<span class=\"_ _0\"/>egni <span class=\"_ _0\"/>della <span class=\"_ _11\"/>socie<span class=\"_ _20\"/>t\u00e0 <span class=\"_ _11\"/>a<span class=\"_ _0\"/>lle<span class=\"_ _20\"/> <span class=\"_ _11\"/>scad<span class=\"_ _1\"/>en<span class=\"_ _20\"/>z<span class=\"_ _0\"/>e<span class=\"_ _20\"/> <span class=\"_ _11\"/>p<span class=\"_ _0\"/>revi<span class=\"_ _20\"/>st<span class=\"_ _11\"/>e<span class=\"_ _20\"/>. <span class=\"_ _11\"/>La <span class=\"_ _0\"/>pandem<span class=\"_ _20\"/>ia <span class=\"_ _11\"/>COV<span class=\"_ _20\"/>ID <span class=\"_ _11\"/>ha <span class=\"_ _0\"/>impattato<span class=\"_ _1\"/> <span class=\"_ _11\"/>fo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tem<span class=\"_ _1\"/>ente<span class=\"_ _264\"> </span>sul <span class=\"_ _25\"/>fatt<span class=\"_ _0\"/>u<span class=\"_ _1\"/>rato <span class=\"_ _25\"/>del<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>Gruppo, <span class=\"_ _2d\"/>co<span class=\"_ _20\"/>n <span class=\"_ _25\"/>c<span class=\"_ _0\"/>onseg<span class=\"_ _1\"/>uente <span class=\"_ _25\"/>riduzione<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>delle<span class=\"_ _20\"/> <span class=\"_ _2f\"> </span>en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>rat<span class=\"_ _0\"/>e<span class=\"_ _20\"/>.<span class=\"_ _0\"/> <span class=\"_ _2d\"/>Ne<span class=\"_ _20\"/>l <span class=\"_ _25\"/>2022 <span class=\"_ _2d\"> </span>il<span class=\"_ _1\"/> <span class=\"_ _2d\"/>Gruppo <span class=\"_ _25\"/>non<span class=\"_ _20\"/> <span class=\"_ _2d\"> </span>ha <span class=\"_ _2d\"/>com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nq<span class=\"_ _20\"/>u<span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>regi<span class=\"_ _20\"/>str<span class=\"_ _0\"/>at<span class=\"_ _0\"/>o<span class=\"_ _1\"/> tensioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>finanziarie signific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tive. Il <span class=\"_ _0\"/>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>a<span class=\"_ _0\"/>gemen<span class=\"_ _20\"/>t<span class=\"_ _0\"/> sta<span class=\"_ _0\"/> com<span class=\"_ _20\"/>u<span class=\"_ _0\"/>nque<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>oni<span class=\"_ _0\"/>t<span class=\"_ _0\"/>orando <span class=\"_ _0\"/>even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li<span class=\"_ _20\"/> <span class=\"_ _0\"/>var<span class=\"_ _0\"/>iazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>di<span class=\"_ _264\"> </span>fabbisogno<span class=\"_ _20\"/> <span class=\"_ _22\"/>finan<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iario<span class=\"_ _20\"/> <span class=\"_ _25\"/>e<span class=\"_ _20\"/> <span class=\"_ _22\"/>le <span class=\"_ _11\"/>possibilit\u00e0 <span class=\"_ _22\"/>of<span class=\"_ _20\"/>f<span class=\"_ _0\"/>e<span class=\"_ _1\"/>rte <span class=\"_ _21\"/>dallo <span class=\"_ _21\"/>Stato <span class=\"_ _21\"/>o <span class=\"_ _11\"/>dal <span class=\"_ _22\"/>me<span class=\"_ _20\"/>rcat<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _21\"/>in <span class=\"_ _22\"/>me<span class=\"_ _20\"/>rit<span class=\"_ _0\"/>o <span class=\"_ _11\"/>a<span class=\"_ _0\"/>d <span class=\"_ _11\"/>even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>uali <span class=\"_ _11\"/>a<span class=\"_ _0\"/>gevol<span class=\"_ _20\"/>a<span class=\"_ _0\"/>zioni<span class=\"_ _264\"> </span>fin<span class=\"_ _1\"/>anziarie. <span class=\"_ _21\"/>Inol<span class=\"_ _20\"/>tr<span class=\"_ _11\"/>e<span class=\"_ _20\"/>, <span class=\"_ _22\"/>per <span class=\"_ _21\"/>far <span class=\"_ _11\"/>fr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>nte<span class=\"_ _20\"/> <span class=\"_ _22\"/>alle<span class=\"_ _1\"/> <span class=\"_ _21\"/>nuove <span class=\"_ _11\"/>r<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/>lizzazioni, <span class=\"_ _21\"/>il<span class=\"_ _1\"/> <span class=\"_ _21\"/>gruppo <span class=\"_ _11\"/>a<span class=\"_ _0\"/>ttrave<span class=\"_ _20\"/>r<span class=\"_ _0\"/>so <span class=\"_ _11\"/>la <span class=\"_ _22\"/>co<span class=\"_ _20\"/>ntrollata<span class=\"_ _0\"/> <span class=\"_ _21\"/>Edo<span class=\"_ _20\"/>s <span class=\"_ _22\"/>S.r.l. <span class=\"_ _11\"/>sta<span class=\"_ _11\"/> nego<span class=\"_ _20\"/>z<span class=\"_ _0\"/>iando<span class=\"_ _1\"/> l\u2019apertura di n<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ove linee<span class=\"_ _20\"/> <span class=\"_ _0\"/>di credito a medio<span class=\"ff1\">-lungo<span class=\"_ _1\"/> termine<span class=\"_ _1\"/>.  </span>Di seg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ito la scom<span class=\"_ _20\"/>p<span class=\"_ _0\"/>o<span class=\"_ _1\"/>s<span class=\"_ _0\"/>izione<span class=\"_ _20\"/> <span class=\"_ _0\"/>dell\u2019inde<span class=\"_ _20\"/>b<span class=\"_ _0\"/>ita<span class=\"_ _0\"/>me<span class=\"_ _20\"/>nt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> finanzia<span class=\"_ _0\"/>rio<span class=\"_ _20\"/> <span class=\"_ _0\"/>tra <span class=\"_ _0\"/>le<span class=\"_ _33\"/> <span class=\"_ _0\"/>quote<span class=\"_ _1\"/> scadenti en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ro 6 <span class=\"_ _0\"/>me<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i, en<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ro 12 mesi<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _264\"> </span>oltre<span class=\"_ _20\"/> <span class=\"_ _0\"/>12 mesi<span class=\"_ _20\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> chiusura <span class=\"_ _0\"/>d<span class=\"_ _1\"/>ell<span class=\"_ _1\"/>\u2019ese<span class=\"_ _1\"/>rc<span class=\"_ _0\"/>izio<span class=\"_ _1\"/>:<span class=\"_ _0\"/><span class=\"ff1\"> </span>Rischi<span class=\"_ _20\"/> co<span class=\"_ _0\"/>nne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>i alla<span class=\"_ _1\"/> r<span class=\"_ _0\"/>ecuperabi<span class=\"_ _1\"/>lit\u00e0 dell<span class=\"_ _1\"/>e attivit\u00e0 imma<span class=\"_ _20\"/>t<span class=\"_ _0\"/>eriali<span class=\"_ _20\"/> <span class=\"_ _0\"/>(<span class=\"ff4\">Goodwi<span class=\"_ _0\"/>ll</span>)<span class=\"_ _264\"> </span>Un<span class=\"_ _20\"/>a<span class=\"_ _0\"/> <span class=\"_ _11\"/>parte<span class=\"_ _1\"/> <span class=\"_ _11\"/>si<span class=\"_ _1\"/>gnific<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tiva <span class=\"_ _11\"/>del<span class=\"_ _20\"/>le <span class=\"_ _0\"/>a<span class=\"_ _0\"/>ttivi<span class=\"_ _1\"/>t\u00e0 <span class=\"_ _11\"/>imm<span class=\"_ _20\"/>at<span class=\"_ _0\"/>eriali <span class=\"_ _0\"/>del <span class=\"_ _0\"/>Gruppo <span class=\"_ _0\"/>\u00e8 <span class=\"_ _0\"/>r<span class=\"_ _0\"/>appr<span class=\"_ _0\"/>e<span class=\"_ _20\"/>sentata<span class=\"_ _0\"/> <span class=\"_ _11\"/>d<span class=\"_ _20\"/>a <span class=\"_ _21\"/><span class=\"ff3\">Goodwill</span> <span class=\"_ _0\"/>iscritti <span class=\"_ _0\"/>a<span class=\"_ _0\"/>l <span class=\"_ _0\"/>mom<span class=\"_ _20\"/>ent<span class=\"_ _0\"/>o<span class=\"_ _264\"> </span>dell\u2019<span class=\"_ _20\"/>a<span class=\"_ _0\"/>cquisto <span class=\"_ _0\"/>dei <span class=\"_ _11\"/>d<span class=\"_ _1\"/>ive<span class=\"_ _20\"/>r<span class=\"_ _0\"/>si <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ami <span class=\"_ _0\"/>d\u2019azienda <span class=\"_ _0\"/>e/o <span class=\"_ _0\"/>societ\u00e0 <span class=\"_ _11\"/>(c<span class=\"_ _1\"/>on<span class=\"_ _1\"/>side<span class=\"_ _1\"/>ra<span class=\"_ _0\"/>te<span class=\"_ _20\"/> <span class=\"_ _11\"/>c<span class=\"_ _0\"/>ome<span class=\"_ _20\"/> <span class=\"_ _11\"/>CGU <span class=\"_ _0\"/>a<span class=\"_ _0\"/>i <span class=\"_ _0\"/>fini <span class=\"_ _0\"/>degli <span class=\"_ _21\"/><span class=\"ff3\">impairment <span class=\"_ _11\"/>test<span class=\"ff1\">), <span class=\"_ _0\"/>la<span class=\"_ _264\"> </span></span></span>rec<span class=\"_ _20\"/>up<span class=\"_ _0\"/>erabilit\u00e0 de<span class=\"_ _1\"/>i quali<span class=\"_ _20\"/> <span class=\"_ _11\"/>\u00e8<span class=\"_ _20\"/> c<span class=\"_ _0\"/>onne<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>a a<span class=\"_ _0\"/>ll<span class=\"_ _20\"/>a<span class=\"_ _0\"/> possibil<span class=\"_ _20\"/>it\u00e0 <span class=\"_ _0\"/>di con<span class=\"_ _20\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _1\"/>uire congrui risul<span class=\"_ _1\"/>tati dalle<span class=\"_ _20\"/> st<span class=\"_ _0\"/>esse. <span class=\"_ _0\"/> Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>Gruppo <span class=\"_ _0\"/>v<span class=\"_ _1\"/>aluta <span class=\"_ _0\"/>quindi l\u2019avviamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o <span class=\"_ _0\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/> <span class=\"_ _0\"/>relazione<span class=\"_ _20\"/> <span class=\"_ _11\"/>alle <span class=\"_ _0\"/>even<span class=\"_ _20\"/>tua<span class=\"_ _0\"/>li p<span class=\"_ _0\"/>erdite<span class=\"_ _1\"/> <span class=\"_ _0\"/>di <span class=\"_ _0\"/>valore<span class=\"_ _20\"/> <span class=\"_ _11\"/>su <span class=\"_ _0\"/>base a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>n<span class=\"_ _1\"/>ua,<span class=\"_ _0\"/> <span class=\"_ _0\"/>o a<span class=\"_ _0\"/>n<span class=\"_ _1\"/>che c<span class=\"_ _0\"/>on<span class=\"_ _264\"> </span>m<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ggio<span class=\"_ _1\"/>r<span class=\"_ _0\"/>e freq<span class=\"_ _20\"/>u<span class=\"_ _0\"/>enza, qualo<span class=\"ff7\">ra even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i o<span class=\"_ _1\"/> <span class=\"_ _0\"/>de<span class=\"_ _1\"/>t<span class=\"_ _0\"/>e<span class=\"_ _20\"/>r<span class=\"_ _11\"/>m<span class=\"_ _20\"/>i<span class=\"_ _0\"/>n<span class=\"_ _1\"/>ate circostanze<span class=\"_ _20\"/> <span class=\"_ _0\"/>indichino<span class=\"_ _20\"/> l<span class=\"_ _0\"/>\u2019even<span class=\"_ _20\"/>t<span class=\"_ _0\"/>ualit\u00e0 di un<span class=\"_ _1\"/>a perdita di<span class=\"_ _20\"/> <span class=\"_ _0\"/>valore.<span class=\"_ _0\"/><span class=\"ff1\"> </span></span>Il<span class=\"_ _1\"/> Gruppo predi<span class=\"_ _20\"/>spone p<span class=\"_ _0\"/>iani<span class=\"_ _1\"/> pluriennali pe<span class=\"_ _20\"/>r <span class=\"_ _0\"/>le<span class=\"_ _1\"/> singole<span class=\"_ _20\"/> <span class=\"_ _0\"/>CGU<span class=\"_ _20\"/> <span class=\"_ _11\"/>e<span class=\"_ _20\"/> <span class=\"_ _0\"/>mon<span class=\"_ _1\"/>itora l\u2019and<span class=\"_ _20\"/>a<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o delle<span class=\"_ _1\"/> st<span class=\"_ _0\"/>esse<span class=\"ff3\"> <span class=\"_ _0\"/><span class=\"ff1\">attraverso<span class=\"_ _20\"/> <span class=\"_ _0\"/>una<span class=\"_ _264\"> </span></span></span>repo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>tistica <span class=\"_ _33\"/>periodic<span class=\"_ _1\"/>a <span class=\"_ _20\"/>volta <span class=\"_ _33\"/>a <span class=\"_ _20\"/>ve<span class=\"_ _1\"/>rificare <span class=\"_ _12a\"/>gl<span class=\"_ _0\"/>i <span class=\"_ _33\"/>scostamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i <span class=\"_ _33\"/>r<span class=\"_ _0\"/>is<span class=\"_ _0\"/>pe<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>o<span class=\"_ _1\"/> <span class=\"_ _33\"/>a<span class=\"_ _0\"/>i <span class=\"_ _33\"/>p<span class=\"_ _0\"/>iani<span class=\"_ _1\"/> <span class=\"_ _33\"/>a<span class=\"_ _0\"/>pprov<span class=\"_ _20\"/>a<span class=\"_ _0\"/>ti. <span class=\"_ _33\"/>Qua<span class=\"_ _0\"/>lo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a <span class=\"_ _20\"/>eme<span class=\"_ _33\"/>r<span class=\"_ _0\"/>gano<span class=\"_ _20\"/> <span class=\"_ _20\"/>a<span class=\"_ _0\"/>ndamen<span class=\"_ _20\"/>t<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span>sfavo<span class=\"_ _20\"/>r<span class=\"_ _0\"/>evoli<span class=\"_ _1\"/> <span class=\"_ _20\"/>c<span class=\"_ _0\"/>he<span class=\"_ _20\"/> po<span class=\"_ _20\"/>ssa<span class=\"_ _0\"/>no <span class=\"_ _33\"/>influenzare<span class=\"_ _20\"/> i<span class=\"_ _20\"/> fl<span class=\"_ _20\"/>uss<span class=\"_ _0\"/>i <span class=\"_ _20\"/>di <span class=\"_ _20\"/>cassa <span class=\"_ _33\"/>a<span class=\"_ _0\"/>ttesi<span class=\"_ _20\"/> q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>e<span class=\"_ _1\"/>sti <span class=\"_ _20\"/>vengono<span class=\"_ _20\"/> prontame<span class=\"_ _20\"/>nte <span class=\"_ _20\"/>riflessi <span class=\"_ _20\"/>nelle <span class=\"_ _33\"/>valutazioni<span class=\"_ _264\"> </span>del<span class=\"_ _20\"/> <span class=\"_ _11\"/>m<span class=\"_ _20\"/>ana<span class=\"_ _0\"/>gem<span class=\"_ _20\"/>ent <span class=\"_ _0\"/>del<span class=\"_ _20\"/> <span class=\"_ _0\"/>Gruppo in sede<span class=\"_ _20\"/> <span class=\"_ _0\"/>di <span class=\"ff3\">i<span class=\"_ _0\"/>mpairment <span class=\"_ _1\"/>test<span class=\"ff1 ls9\">. <span class=\"ls0\"> </span></span></span>Scadu<span class=\"_ _20\"/>to<span class=\"_ _81\"> </span>In<span class=\"_ _20\"/> scadenz<span class=\"_ _20\"/>a ent<span class=\"_ _20\"/>ro 6 m<span class=\"_ _20\"/>esi<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/> sc<span class=\"_ _0\"/>aden<span class=\"_ _20\"/>za t<span class=\"_ _20\"/>r<span class=\"_ _0\"/>a 6 e 12<span class=\"_ _264\"> </span>m<span class=\"_ _33\"/>e<span class=\"_ _0\"/>si<span class=\"_ _264\"> </span>In<span class=\"_ _33\"/> sc<span class=\"_ _0\"/>aden<span class=\"_ _20\"/>za oltre 1 an<span class=\"_ _20\"/>no<span class=\"_ _100\"> </span><span class=\"ff2\">Totale<span class=\"_ _264\"> </span></span>Debiti verso forn<span class=\"_ _20\"/>i<span class=\"_ _0\"/>tori<span class=\"_ _12b\"> </span><span class=\"ls6a\">1.053<span class=\"_ _19e\"/><span class=\"ls6b\">                 <span class=\"ls0\"> <span class=\"_ _52\"> </span><span class=\"ls6a\">4.447<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _14\"> </span><span class=\"ff2 ls6a\">5.500<span class=\"_ _264\"> </span></span></span></span></span></span></span></span>Debiti verso banch<span class=\"_ _33\"/>e<span class=\"_ _1d3\"> </span>-<span class=\"_ _1d4\"> </span><span class=\"ls6a\">1.248<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _45\"> </span><span class=\"ls6a\">1.581<span class=\"_ _1d5\"/><span class=\"ls6b\">                          <span class=\"ls0\"> <span class=\"_ _e9\"> </span><span class=\"ls6a\">14.855<span class=\"_ _1d6\"/><span class=\"ls6b\">                                   <span class=\"ls0\"> <span class=\"_ _1d7\"> </span><span class=\"ff2 ls6a\">17.685<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span></span>Debiti leasi<span class=\"_ _0\"/>n<span class=\"_ _20\"/>g operativo I<span class=\"_ _20\"/>FRS 16<span class=\"_ _1d8\"> </span><span class=\"ls6a\">1.770<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _45\"> </span><span class=\"ls6a\">1.770<span class=\"_ _1d5\"/><span class=\"ls6b\">                          <span class=\"ls0\"> <span class=\"_ _e9\"> </span><span class=\"ls6a\">90.226<span class=\"_ _1d6\"/><span class=\"ls6b\">                                   <span class=\"ls0\"> <span class=\"_ _1d7\"> </span><span class=\"ff2 ls6a\">93.766<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span></span></span>Debiti t<span class=\"_ _1\"/>ribut<span class=\"_ _20\"/>ar<span class=\"_ _0\"/>i<span class=\"_ _fd\"> </span>-<span class=\"_ _1d9\"/><span class=\"ls6b\">                     <span class=\"ls0\"> <span class=\"_ _1da\"> </span><span class=\"ls6a\">597<span class=\"_ _1d1\"/><span class=\"ls6b\">                                   <span class=\"ls0\"> <span class=\"_ _1db\"> </span>-<span class=\"_ _1dc\"/><span class=\"ls6b\">                                         <span class=\"ls0\"> <span class=\"_ _172\"> </span><span class=\"ff2 ls6a\">597<span class=\"_ _264\"> </span></span></span></span></span></span></span></span></span>Debiti previdenz<span class=\"_ _20\"/>ial<span class=\"_ _0\"/>i<span class=\"_ _d3\"> </span><span class=\"ls6a\">1.154<span class=\"_ _1d1\"/><span class=\"ls6b\">                                <span class=\"ls0\"> <span class=\"_ _123\"> </span>-<span class=\"_ _1dc\"/><span class=\"ls6b\">                                         <span class=\"ls0\"> <span class=\"_ _1dd\"> </span><span class=\"ff2 ls6a\">1.154<span class=\"_ _264\"> </span></span></span></span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-375": {
   "value": "Inf<span class=\"_ _20\"/>o<span class=\"_ _0\"/>rmazioni<span class=\"_ _20\"/> <span class=\"_ _0\"/>ai sensi dell\u2019a<span class=\"_ _20\"/>rt. <span class=\"_ _0\"/>149<span class=\"ff2\">-duodeci<span class=\"_ _20\"/>es <span class=\"_ _0\"/>del Re<span class=\"_ _1\"/>gol<span class=\"_ _0\"/>am<span class=\"_ _20\"/>e<span class=\"_ _0\"/>nto Emi<span class=\"_ _1\"/>ttenti Con<span class=\"_ _20\"/>sob <span class=\"_ _11\"/> </span>Il<span class=\"_ _1\"/> <span class=\"_ _0\"/>s<span class=\"_ _0\"/>eg<span class=\"_ _20\"/>u<span class=\"_ _0\"/>ente<span class=\"_ _1\"/> <span class=\"_ _0\"/>prospetto<span class=\"_ _1\"/>, <span class=\"_ _0\"/>r<span class=\"_ _0\"/>ed<span class=\"_ _20\"/>a<span class=\"_ _0\"/>tto <span class=\"_ _0\"/>ai <span class=\"_ _0\"/>sen<span class=\"_ _20\"/>si <span class=\"_ _11\"/>dell<span class=\"_ _20\"/>\u2019a<span class=\"_ _0\"/>rt. <span class=\"_ _0\"/>149<span class=\"_ _0\"/><span class=\"ff1\">-<span class=\"ff3\">duode<span class=\"_ _20\"/>cies <span class=\"_ _0\"/><span class=\"ff1\">del <span class=\"_ _0\"/>R<span class=\"_ _0\"/>e<span class=\"_ _20\"/>gola<span class=\"_ _0\"/>men<span class=\"_ _20\"/>t<span class=\"_ _0\"/>o E<span class=\"_ _0\"/>mi<span class=\"_ _20\"/>t<span class=\"_ _0\"/>t<span class=\"_ _0\"/>en<span class=\"_ _20\"/>ti <span class=\"_ _0\"/>Consob, <span class=\"_ _0\"/>eviden<span class=\"_ _20\"/>z<span class=\"_ _0\"/>ia </span></span></span>co<span class=\"_ _20\"/>r<span class=\"_ _0\"/>risp<span class=\"_ _0\"/>e<span class=\"_ _20\"/>tt<span class=\"_ _0\"/>ivi<span class=\"_ _20\"/> di <span class=\"_ _20\"/>c<span class=\"_ _0\"/>ompeten<span class=\"_ _20\"/>za<span class=\"_ _0\"/> de<span class=\"_ _1\"/>ll\u2019e<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ercizio <span class=\"ff1\">2022 pe<span class=\"_ _20\"/>r i se<span class=\"_ _33\"/>rvizi di<span class=\"_ _20\"/> revi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ione e<span class=\"_ _20\"/> pe<span class=\"_ _20\"/>r<span class=\"_ _0\"/> q<span class=\"_ _20\"/>u<span class=\"_ _0\"/>elli<span class=\"_ _1\"/> dive<span class=\"_ _20\"/>r<span class=\"_ _0\"/>si <span class=\"_ _20\"/>dalla revi<span class=\"_ _20\"/>s<span class=\"_ _0\"/>ione <span class=\"_ _20\"/>r<span class=\"_ _0\"/>e<span class=\"_ _1\"/>s<span class=\"_ _0\"/>i<span class=\"_ _264\"> </span></span>dall<span class=\"_ _1\"/>a <span class=\"_ _0\"/>ste<span class=\"_ _20\"/>ss<span class=\"_ _0\"/>a Soc<span class=\"_ _1\"/>ie<span class=\"_ _20\"/>t<span class=\"_ _0\"/>\u00e0 di r<span class=\"_ _0\"/>evi<span class=\"_ _1\"/>sione<span class=\"_ _20\"/>.<span class=\"_ _11\"/> L'in<span class=\"_ _20\"/>ca<span class=\"_ _0\"/>rico \u00e8 stato co<span class=\"_ _1\"/>nferito<span class=\"_ _20\"/> a<span class=\"_ _0\"/> <span class=\"_ _0\"/>Cr<span class=\"_ _0\"/>o<span class=\"_ _1\"/>we<span class=\"_ _20\"/> <span class=\"_ _0\"/>Bom<span class=\"_ _20\"/>pa<span class=\"_ _0\"/>ni S.p.A. <span class=\"_ _0\"/>co<span class=\"_ _20\"/>n l'Assem<span class=\"_ _1\"/>bl<span class=\"_ _0\"/>e<span class=\"_ _20\"/>a<span class=\"_ _0\"/> del 31 m<span class=\"_ _1\"/>a<span class=\"_ _0\"/>ggio<span class=\"_ _20\"/> <span class=\"_ _0\"/>2021.<span class=\"_ _264\"> </span>T<span class=\"_ _20\"/>ip<span class=\"_ _33\"/>ologi<span class=\"_ _20\"/>a s<span class=\"_ _0\"/>e<span class=\"_ _0\"/>r<span class=\"_ _20\"/>viz<span class=\"_ _33\"/>i<span class=\"_ _c7\"> </span>Sogge<span class=\"_ _0\"/>tt<span class=\"_ _20\"/>o ch<span class=\"_ _20\"/>e<span class=\"_ _0\"/> h<span class=\"_ _20\"/>a e<span class=\"_ _0\"/>r<span class=\"_ _20\"/>ogato i<span class=\"_ _20\"/>l se<span class=\"_ _11\"/>r<span class=\"_ _33\"/>viz<span class=\"_ _33\"/>io<span class=\"_ _101\"> </span>D<span class=\"_ _0\"/>e<span class=\"_ _0\"/>s<span class=\"_ _11\"/>t<span class=\"_ _20\"/>in<span class=\"_ _20\"/>atat<span class=\"_ _20\"/>io<span class=\"_ _264\"> </span>C<span class=\"_ _20\"/>om<span class=\"_ _33\"/>p<span class=\"_ _1\"/>n<span class=\"_ _20\"/>s<span class=\"_ _0\"/>i i<span class=\"_ _20\"/>n<span class=\"_ _20\"/> m<span class=\"_ _33\"/>igl<span class=\"_ _20\"/>iai<span class=\"_ _20\"/>a d<span class=\"_ _20\"/>i<span class=\"_ _264\"> </span>E<span class=\"_ _20\"/>u<span class=\"_ _20\"/>r<span class=\"_ _20\"/>o<span class=\"_ _264\"> </span>R<span class=\"_ _20\"/>ev<span class=\"_ _20\"/>i<span class=\"_ _33\"/>si<span class=\"_ _33\"/>on<span class=\"_ _33\"/>e l<span class=\"_ _33\"/>eg<span class=\"_ _20\"/>al<span class=\"_ _33\"/>e<span class=\"_ _ac\"> </span>Crow<span class=\"_ _33\"/>e Bo<span class=\"_ _1\"/>m<span class=\"_ _33\"/>pan<span class=\"_ _33\"/>i<span class=\"_ _33\"/> S.p.a.<span class=\"_ _f7\"> </span>Cap<span class=\"_ _1\"/>og<span class=\"_ _33\"/>ru<span class=\"_ _20\"/>ppo<span class=\"_ _15b\"> </span><span class=\"ls6c\">                   16<span class=\"_ _264\"> </span></span>R<span class=\"_ _20\"/>ev<span class=\"_ _20\"/>i<span class=\"_ _33\"/>si<span class=\"_ _33\"/>on<span class=\"_ _33\"/>e l<span class=\"_ _33\"/>eg<span class=\"_ _20\"/>al<span class=\"_ _33\"/>e<span class=\"_ _ac\"> </span>Crow<span class=\"_ _33\"/>e Bo<span class=\"_ _1\"/>m<span class=\"_ _33\"/>pan<span class=\"_ _33\"/>i<span class=\"_ _33\"/> S.p.a.<span class=\"_ _f7\"> </span>So<span class=\"_ _1\"/>ci<span class=\"_ _12a\"/>et\u00e0 c<span class=\"_ _1\"/>on<span class=\"_ _33\"/>tro<span class=\"_ _1\"/>l<span class=\"_ _33\"/>l<span class=\"_ _33\"/>ate<span class=\"_ _af\"> </span><span class=\"ls6c\">                   16</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "it",
    "entity": "scheme:815600CEF28BF58C1651",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}